Shiloh University

Nonprofit profile at a glance

EIN
205795380
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
Le Claire, IA, USA
Phone
8154400745
Rating
54
Verdict
MIXED
Rating confidence
Moderate
Sector
Elementary, Secondary Education, K - 12
Affiliation
Christianity

Official website

Reported finances

Revenue
$100,917
Expenses
$34,079
Assets
$7,535
Liabilities
$692

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • Mark Glenn (President and Trustee)

Highest reported compensation

  • Mark Glenn (President and Trustee): $11,250 total reported compensation
  • Christopher Reeves (Retired in 2025): $10,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

(1) Equipping Christian churches, schools, teachers, and parents in teaching children. (2) Educational missions. (3) Special needs consulting and training.

What it reported doing in 2025

Equipping Christian parents and teachers in teaching children. Shiloh University personnel (1) prepared a new website called Shiloh Learning (a DBA of Shiloh University) with resources for parents and teachers, (2) provided educational consulting services, (3) participated in educational missions, and (4) worked on a few remaining seminary closeout details.

Operating model

Revenue model
Earned-program. 62% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 94% 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

MIXED - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 41
  • Transparency & Controls: 90
  • Accountability: 38
  • Sustainability: 51
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 24.8%; rating input score 25
  • Program expense ratio: 79.7%; rating input score 80
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 33.3%; rating input score 33; 18th percentile among comparable filings
  • Governance controls: 4 of 9 controls in place; rating input score 44
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • 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: 66.2%; rating input score 95; 95th percentile among comparable filings
  • Total-asset coverage ratio: 0.22; rating input score 13; 13th percentile among comparable filings
  • Liabilities to assets ratio: 0.09; rating input score 23; 23rd percentile among comparable filings
  • Officer compensation ratio: 62.4%; rating input score 2; 2nd percentile among comparable filings

Growth

  • Program expense growth: -39.1% per year; rating input score 0; 3rd percentile among comparable filings
  • Revenue growth: -36.7% per year; rating input score 0; 1st percentile among comparable filings
  • Asset growth: -40.6% per year; rating input score 0; 1st percentile among comparable filings

Details

  • Where the money goes: 24.8% of revenue deployed · 79.7% of spending went to programs
  • Governance: 1 of 3 board members independent · 4 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $27K in reported program spending
  • Leadership: top reported pay $11K · 5 people listed
  • Consistency: 40 of 40 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 6 filing years from 2020 to 2025
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 25/100.
  • Moderate — Accountability: Independent voting board scored 33/100.
  • Moderate — Accountability: Governance controls: 4 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 13/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 2/100.
  • High — Sustainability: Liabilities to assets ratio scored 23/100.