Pinnacle Classical Academy

Nonprofit profile at a glance

EIN
270768224
IRS 990 coverage
2016–2024
Forms available
Form 990 2024, Form 990-EZ 2015
Location
Little Rock, AR, USA
Phone
5012409080
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Elementary, Secondary Education, K - 12

Official website

Reported finances

Revenue
$850,883
Expenses
$652,280
Assets
$3,076,185
Liabilities
$1,822,885

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • MARCUS MOODY (PRESIDENT)

Highest reported compensation

  • DUNCAN COLLINS (HEADMASTER): $68,549 total reported compensation
  • MARY PEERY (DIRECTOR/ACADEMIC DEAN): $45,466 total reported compensation
  • AMY PENDERGIST (SECRETARY/TREASURER): $15,316 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provided quality christain education to students in prek through 12th grade.

Operating model

Revenue model
Earned-program. 75% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and liabilities are high compared with assets.

Rating breakdown

  • Financial Efficiency: 65
  • Transparency & Controls: 92
  • Accountability: 47
  • Sustainability: 65
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 65.4%; rating input score 65
  • Program expense ratio: 86.1%; rating input score 86
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 62.5%; rating input score 62; 13th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 23.3%; rating input score 79; 79th percentile among comparable filings
  • Total-asset coverage ratio: 4.72; rating input score 84; 84th percentile among comparable filings
  • Liabilities to assets ratio: 0.59; rating input score 13; 13th percentile among comparable filings
  • Officer compensation ratio: 19.8%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: 13.2% per year; rating input score 100; 71st percentile among comparable filings
  • Revenue growth: 19.5% per year; rating input score 100; 85th percentile among comparable filings
  • Asset growth: 37.8% per year; rating input score 100; 94th percentile among comparable filings

Details

  • Where the money goes: 65.4% of revenue deployed · 86.1% of spending went to programs
  • Governance: 5 of 8 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $562K in reported program spending
  • Leadership: top reported pay $69K · 9 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 8 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Sustainability: Liabilities to assets ratio scored 13/100.
  • High — Sustainability: Officer compensation ratio scored 15/100.