Ross County Christian Academy
Legal name: Ross County Christian Academy Inc
Nonprofit profile at a glance
- EIN
- 205616782
- IRS 990 coverage
- 2010–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- Chillicothe, OH, United States
- Phone
- (740) 772-4532
- Rating
- 84
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Elementary, Secondary Education, K - 12
- Affiliation
- Christianity
Reported finances
- Revenue
- $3,688,060
- Expenses
- $3,287,414
- Assets
- $2,456,283
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
9 people listed
Executive titles in this filing
- THOMAS THARP (PRESIDENT)
- LAURA LONG (VICE PRESIDENT)
Highest reported compensation
- JAMIE KING (INCOMING CFO): $37,750 total reported compensation
- MICHAEL MACCARTER (OUTGOING CFO): $27,708 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Ross County Christian Academy was founded in 2007 through the work of two retired school administrators, Jake Grooms and Mike MacCarter. The initial vision was to have a school with the Christian faith integrated into all aspects of the education and to be an option for families in Ross County. This continues to be the main focus of the school as reflected in the school’s mission statement: “The mission of Ross County Christian Academy is to provide an excellent educational program for each child in a creative, challenging, and Christ-centered environment.” While the school is not affiliated with any one church, the school has the endorsement of 22 Ross County churches. RCCA is the only nond.
What it reported doing in 2024
Providing christian education to enrolled students in the ross county area.
Operating model
- Revenue model
- Other-operating. 95% of the money available for current operations came from other operating 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.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 81
- Transparency & Controls: 86
- Accountability: 90
- Sustainability: 59
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 87.4%; rating input score 87
- Program expense ratio: 97.9%; rating input score 98
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 91.7%; rating input score 92; 7th 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: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 6 of 8 controls in place; rating input score 75
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 10.9%; rating input score 64; 64th percentile among comparable filings
- Total-asset coverage ratio: 0.75; rating input score 28; 28th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 97; 97th percentile among comparable filings
- Officer compensation ratio: 2%; rating input score 76; 76th percentile among comparable filings
Growth
- Program expense growth: 18.1% per year; rating input score 100; 83rd percentile among comparable filings
- Revenue growth: 16.9% per year; rating input score 100; 85th percentile among comparable filings
- Asset growth: 20.1% per year; rating input score 100; 84th percentile among comparable filings
Details
- What they do: 1 operating location identified
- Where the money goes: 87.4% of revenue deployed · 97.9% of spending went to programs
- Governance: 7 of 7 board members independent · 6 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $3.2M in reported program spending
- Leadership: top reported pay $38K · 9 people listed
- Consistency: 25 of 25 current checks pass
- Schedules: 5 filed schedules · includes major donors
- Filing history: 15 filing years from 2010 to 2024
- 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.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- High — Sustainability: Total-asset coverage ratio scored 28/100.