Southwestern Christian College

Nonprofit profile at a glance

EIN
750891464
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Terrell, TX, USA
Phone
9725243341
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Community or Junior Colleges
Affiliation
Christianity

Official website

Reported finances

Revenue
$3,813,106
Expenses
$3,970,906
Assets
$8,537,767
Liabilities
$294,794

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

Leadership & pay

20 people listed

Executive titles in this filing

  • Dr Ervin Seamster (President)

Highest reported compensation

  • Dr Ervin Seamster (President): $95,000 total reported compensation
  • Mr Eric King (Financial Aid Director): $52,500 total reported compensation
  • Mr Kenny Fox (Asst. Chief Financial Officer): $35,000 total reported compensation

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

Overview

Mission

Its purpose is to offer a holistic educational program that will motivate the student to value and achieve academi excellence within the context of commitment to moral and spiritual values.

What it reported doing in 2024

Four-year level II educational college limited to Bachelors degree in Bible and Religious Education, with a two-year associate program in the liberal arts.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 80% for direct work, and 20% for grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 94
  • Accountability: 100
  • Sustainability: 44
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 81.9%; rating input score 82
  • Program expense ratio: 78.6%; rating input score 79
  • Fundraising efficiency: $65.11 raised per $1 spent on fundraising; rating input score 82; 82nd percentile among comparable filings

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: 100%; rating input score 100; 72nd percentile among comparable filings
  • 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: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -4.1%; rating input score 22; 22nd percentile among comparable filings
  • Total-asset coverage ratio: 2.15; rating input score 64; 64th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 75; 75th percentile among comparable filings
  • Officer compensation ratio: 5.6%; rating input score 49; 49th percentile among comparable filings

Growth

  • Program expense growth: -2.5% per year; rating input score 0; 8th percentile among comparable filings
  • Revenue growth: -1% per year; rating input score 0; 8th percentile among comparable filings
  • Asset growth: 0.5% per year; rating input score 100; 14th percentile among comparable filings

Details

  • Where the money goes: 81.9% of revenue deployed · 78.6% of spending went to programs
  • Governance: 15 of 15 board members independent · 9 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $3.1M in reported program spending
  • Leadership: top reported pay $95K · 20 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 15 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 22/100.
  • Moderate — Sustainability: Officer compensation ratio scored 49/100.
  • High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.