Rhema Christian School Inc

Nonprofit profile at a glance

EIN
923468154
IRS 990-EZ coverage
2024–2024
Forms available
Form 990-EZ 2024, Form 990-N 2023
Location
Columbia, SC, USA
Phone
8038033701
Rating
91
Verdict
STRONG
Rating confidence
Moderate
Sector
Christianity

Official website

Reported finances

Revenue
$53,170
Expenses
$58,591
Assets
$2,586
Liabilities
$0

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

Leadership & pay

5 people listed

People named in this filing

  • Ashley Simpson (Founder, Principal, Teacher, Board Member)
  • Anna Nylander (Teacher)
  • Marty Simpson (Board Member)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

Rhema Christian School operates as a Kindergarten through 5th-grade elementary school in Columbia, South Carolina, focusing on providing a Christ-centered, Biblically-integrated education. The school's mission emphasizes academic excellence through individualized instruction, spiritual discipleship, and a supportive community for families. We served 8 students during the 2024-2025 school year. For more details, visit rhemachristian.com.

What it reported doing in 2024

Educational Facility Infrastructure & Learning Environment // Objective: To provide and maintain a safe, modern, and Christ-centered physical environment that facilitates academic instruction, spiritual growth, and student safety. Accomplishments: Successfully operated and maintained 4 classrooms and specialized learning spaces (such as the library, art room, lunch room, and classrooms) serving 8 students daily throughout the academic year. Investments in facility repairs ensured a secure environment compliant with safety regulations, while providing the necessary utilities, technology infrastructure, and physical resources to support daily classroom instruction and school-wide spiritual activities. Although the facility is provided by a community partner, the school funded all essential utilities, technology infrastructure, and safety renovations. These investments ensured a secure, modern environment for daily education and spiritual activities while improving the physical infrastructure used by the local community.

Operating model

Revenue model
Earned-program. 61% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 99% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 100
  • Transparency & Controls: 100
  • Sustainability: 26
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: -10.2%; rating input score 31; 31st percentile among comparable filings
  • Total-asset coverage ratio: 0.04; rating input score 8; 8th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 68; 68th percentile among comparable filings
  • Officer compensation ratio: 32.6%; rating input score 5; 5th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 5 filed program accomplishments · $59K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 4 filed schedules
  • Contacts: How to reach this organization
  • Money network: 2 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.

  • Moderate — Sustainability: Operating margin scored 31/100.
  • High — Sustainability: Total-asset coverage ratio scored 8/100.
  • High — Sustainability: Officer compensation ratio scored 5/100.