The Kings Academy Inc

Nonprofit profile at a glance

EIN
232965423
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Mohrsville, PA, USA
Phone
6109269639
Rating
63
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Elementary, Secondary Education, K - 12
Affiliation
Christianity

Official website

Reported finances

Revenue
$1,589,381
Expenses
$1,558,167
Assets
$1,484,835
Liabilities
$40,953

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

Leadership & pay

7 people listed

Executive titles in this filing

  • CHARLES HIMMELBERGER (PRESIDENT)

Highest reported compensation

  • DR JOSEPH HAN (HEAD OF SCHOOL): $82,475 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 a christian centered education for children

What it reported doing in 2024

To provide a christian centered education for foreign students through international program

Operating model

Revenue model
Earned-program. 73% 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 a large share of available resources goes toward mission work. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 63
  • Transparency & Controls: 92
  • Accountability: 16
  • Sustainability: 45
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 61.5%; rating input score 62
  • Program expense ratio: 64%; rating input score 64
  • Fundraising efficiency: $28.63 raised per $1 spent on fundraising; rating input score 67; 67th 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: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 5th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: 2%; rating input score 42; 42nd percentile among comparable filings
  • Total-asset coverage ratio: 0.95; rating input score 41; 41st percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 59; 59th percentile among comparable filings
  • Officer compensation ratio: 5.3%; rating input score 52; 52nd percentile among comparable filings

Growth

  • Program expense growth: 0.7% per year; rating input score 100; 20th percentile among comparable filings
  • Revenue growth: 3.7% per year; rating input score 100; 35th percentile among comparable filings
  • Asset growth: 10.4% per year; rating input score 100; 60th percentile among comparable filings

Details

  • Where the money goes: 61.5% of revenue deployed · 64% of spending went to programs
  • Governance: 0 of 6 board members independent · 3 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $997K in reported program spending
  • Leadership: top reported pay $82K · 7 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 7 filed schedules · includes major donors
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • High — Accountability: Independent voting board scored 0/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 42/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 41/100.
  • Review — Sustainability: Officer compensation ratio scored 52/100.
  • Review — Sustainability: Liabilities to assets ratio scored 59/100.