St. Athanasius & St. Cyril Coptic Orthodox Theological School (ACTS)

Legal name: Saint Athanasius & Saint Cyril Coptic Orthodox Theological School

Nonprofit profile at a glance

EIN
330357356
IRS 990 coverage
2016–2018
Official website data refreshed
Sep 2026
Forms available
Form 990 2018, Form 990-N 2015
Location
Pomona, CA, USA
Phone
9098658378
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Christianity
Affiliation
Christianity

Official website

Reported finances

Revenue
$834,519
Expenses
$653,684
Assets
$399,636
Liabilities
$4,527

Source: IRS Form 990. Selected filing: tax year 2018. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • Bishop Kyrollos (Vice President)
  • Bishop Serapion (President)

Highest reported compensation

  • Bishop Kyrollos (Vice President): $28,254 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2018. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of Saint Athanasius and Saint Cyril Coptic Orthodox Theological School is to provide students with a quality Orthodox Christian distance education, which prepares them to become Christian leaders who are spiritually mature, biblically and theologically responsible, professionally competent, intellectually astute, deeply committed to sharing the truth of our Lord, God, and Savior, Jesus Christ, and fully equipped for the various ministries of His Church.

What it reported doing in 2018

Prepare the clergy, sunday school teachers, and others who serve in the capacity of ministerial work of the coptic orthodox church in north america. The theological school shall admit both orthodox and non-orthodox students with the degree of b.a. Or b.s. Or its equivalency in order to study for the degree of master of divinity or higher degree

Operating model

Revenue model
Donor-supported. 72% of the money available for current operations came from contributions and gifts.
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 - 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: 72
  • Transparency & Controls: 90
  • Accountability: 75
  • Sustainability: 64
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 73.5%; rating input score 73
  • Program expense ratio: 93.8%; rating input score 94
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 75%; rating input score 75; 14th 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: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 21.7%; rating input score 83; 83rd percentile among comparable filings
  • Total-asset coverage ratio: 0.61; rating input score 32; 32nd percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 75; 75th percentile among comparable filings
  • Officer compensation ratio: 4.3%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: 85.2% per year; rating input score 100; 99th percentile among comparable filings
  • Revenue growth: 68.4% per year; rating input score 100; 98th percentile among comparable filings
  • Asset growth: 65.6% per year; rating input score 100; 98th percentile among comparable filings

Details

  • What they do: 2 operating locations identified
  • Where the money goes: 73.5% of revenue deployed · 93.8% of spending went to programs
  • Governance: 3 of 4 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $613K in reported program spending
  • Leadership: top reported pay $28K · 4 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 3 filing years from 2016 to 2018
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.
  • Moderate — Sustainability: Total-asset coverage ratio scored 32/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.