Spring Mountain Christian Academy

Nonprofit profile at a glance

EIN
371778239
IRS 990 coverage
2015–2024
Forms available
Form 990 2024
Location
Clackamas, OR, USA
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Elementary, Secondary Education, K - 12
Affiliation
Christianity

Reported finances

Revenue
$1,236,041
Expenses
$924,108
Assets
$686,967
Liabilities
$0

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

Leadership & pay

3 people listed

Executive titles in this filing

  • SCOTT McCORD (President)

Highest reported compensation

  • RANDY MILLER (Treasurer): $37,200 total reported compensation

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

Overview

Mission

To provide educational services for grades k-12 from a christian perspective.

What it reported doing in 2024

PARTNERING WITH PARENTS TO EDUCATE STUDENTS IN BIBLE KNOWLEDGE AND IN A CHRISTIAN WORLDVIEW. TO DEVELOP AN UNDERSTANDING OF EVANGELICL CHRISTIAN VALUES AND PRINCIPLES. TO TRAIN STUDENTS IN MORAL CHARACTER AND PROVIDE QUALITY ACADEMIC EDUCATION IN KNOWLEDGE AND UNDERSTANDING. TO PROMOTE SERVICE TO GOD AND OTHERS.Grades K-12 Students: 181Faculty: 25All grades accredited through COGNIA.Board of five members. International student program launched November 2017 and is currently active, and international students currently enrolled. Soccer, Basketball seasons, Volleyball seasons outsources and offered twice a year. Professional fitness access and gym training is offered to all students and staff. Library subscription available for all students.Advanced Placement classes are taught in grades 11-12. AP exams taking place every spring. PSAT & SAT tests taken annually. Students are eligible to register with Clackamas Community College for college level credit courses, Greenway academy, and an online accredited high school (Silicon Valley High School). NWEA Maps growth assessment test administered twice a year (fall and spring). Fine Arts professional program, culinary arts, job shadow opportunities. Russian and Spanish as second languageForeign language proficiency AVANT exams administered to students in Russian, Ukrainian, Romanian, an Vietnamese. Volunteer opportunities for students and parents Career fairs, and expos for high school students. Shakespeare festival attendance for 11-12th English students. Middle school and high school annual retreats. Oregon Symphony education for 8th grade. JA FINANCE business program simulation for several grades. STARBASE education for grades 5 and 6. Outdoor school for grade 6. Career day every month offered to grades 6-12. Job shadow opportunities grades 11-12. Some Major Events by Month: September: Parent Orientation, Professional pictures of all students and staff, Camp Yamhill Challenge course all day. Oregon zoo for elementary students. October: Staff professional development, Teacher evaluations, ACSI conferences, Final exams. Starbase. Shakespear festival. Pumpkin patch trips for most grades.November: SAT test for grades 11-12, PSAT test for grades 10-11, Parents teacher conferences. December: Christmas Around the World Major Fundraiser and Concert, Formal Christmas ConcertJanuary: Immunization reports. ACSI speech competition preparation. Parent teacher conferences by appointment. Early education professional development. February: Mid-year awards. Speech meet. Oregon SymphonyMarch: School wide Spelling Bee. Staff interviews. Career Expo day for high school studentsApril: MAPS Testing, Outdoor school (grade-6), Family movie night fundraiser.May: Mothers Day Concert, Student Retreat at Eagle Fern Camp. Outdoor school. Retreats for students. Field days. Oregon coast trip for high school students. June: End of year Awards, Field Day, Kindergarten graduation. Senior Graduation. End of year assemblies.

Operating model

Revenue model
Earned-program. 76% of the money available for current operations came from fees and other program 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.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 58
  • Transparency & Controls: 90
  • Accountability: 60
  • Sustainability: 65
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 56.6%; rating input score 57
  • Program expense ratio: 79.6%; rating input score 80
  • Fundraising efficiency: Limited

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: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 66.7%; rating input score 67; 14th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 25.2%; rating input score 81; 81st percentile among comparable filings
  • Total-asset coverage ratio: 0.74; rating input score 34; 34th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 4%; rating input score 55; 55th percentile among comparable filings

Growth

  • Program expense growth: 9% per year; rating input score 100; 59th percentile among comparable filings
  • Revenue growth: 10.6% per year; rating input score 100; 68th percentile among comparable filings
  • Asset growth: 24.9% per year; rating input score 100; 87th percentile among comparable filings

Details

  • Where the money goes: 56.6% of revenue deployed · 79.6% of spending went to programs
  • Governance: 2 of 3 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $736K in reported program spending
  • Leadership: top reported pay $37K · 3 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 10 filing years from 2015 to 2024
  • 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 — Financial Efficiency: Mission deployment rate scored 57/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 34/100.
  • Review — Sustainability: Officer compensation ratio scored 55/100.