The Christ School

Nonprofit profile at a glance

EIN
593364919
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Orlando, FL, USA
Phone
4078491665
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Elementary, Secondary Education, K - 12
Affiliation
Christianity

Official website

Reported finances

Revenue
$11,107,845
Expenses
$10,107,178
Assets
$11,282,229
Liabilities
$4,005,700

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

Leadership & pay

11 people listed

Highest reported compensation

  • GERALD L ESHLEMAN (HEAD OF SCHOOL): $119,157 total reported compensation

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

Overview

Mission

The christ school partners with families to provide academic excellence through an individualized, christ-centered k - 8 experience.

What it reported doing in 2024

To provide an independent christian education to approximately 562 students in grades kindergarten through eighth.

Operating model

Revenue model
Other-operating. 94% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 98% 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

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: 77
  • Transparency & Controls: 94
  • Accountability: 83
  • Sustainability: 57
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 76.4%; rating input score 76
  • Program expense ratio: 82.9%; rating input score 83
  • Fundraising efficiency: $26.22 raised per $1 spent on fundraising; rating input score 63; 63rd percentile among comparable filings

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: 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: 80%; rating input score 80; 16th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • 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: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 9%; rating input score 65; 65th percentile among comparable filings
  • Total-asset coverage ratio: 1.12; rating input score 40; 40th percentile among comparable filings
  • Liabilities to assets ratio: 0.36; rating input score 41; 41st percentile among comparable filings
  • Officer compensation ratio: 1.2%; rating input score 84; 84th percentile among comparable filings

Growth

  • Program expense growth: 10% per year; rating input score 100; 70th percentile among comparable filings
  • Revenue growth: 10.2% per year; rating input score 100; 75th percentile among comparable filings
  • Asset growth: 16.3% per year; rating input score 100; 83rd percentile among comparable filings

Details

  • Where the money goes: 76.4% of revenue deployed · 82.9% of spending went to programs
  • Governance: 8 of 10 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $8.4M in reported program spending
  • Leadership: top reported pay $119K · 11 people listed
  • Consistency: 36 of 36 current checks pass
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 14 filing years from 2011 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 — Accountability: Governance controls: Audit committee oversight not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 40/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 41/100.