The Samuel School

Nonprofit profile at a glance

EIN
262486915
IRS 990 coverage
2018–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024, Form 990-EZ 2017, Form 990-N 2013
Location
New Cumberland, PA, US
Phone
(717) 557-1119
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Education N.E.C.
Affiliation
Christianity

Official website

Reported finances

Revenue
$268,506
Expenses
$246,071
Assets
$8,294
Liabilities
$1,949

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

Leadership & pay

5 people listed

Highest reported compensation

  • ROBERT PECK (PRINCIPAL): $132,381 total reported compensation

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

Overview

Mission

Through Kingdom learning, The Samuel School educates, equips, and empowers students to courageously explore God's creation; develop authentic, flourishing relationships with God and others; and earnestly discover their God-designed identity and destiny.

What it reported doing in 2024

To daily provide children with the opportunity to experience a holy spirit anointed atmosphere where sacrifices and offerings can be made unto god, with one form being artistic expressions, and where the voice and person of god can be known in a personal and intimate manner. To train children in the christian educational principles upon which our country was founded thereby helping children to uncover and realize their personal godly heritage as christians and americans. To equip families, and especially children, in a holistic manner, spirit, soul, mind, and body, that is pleasing to jesus christ and responsive to the holy spirit. To develop the child according to the personally unique destiny for which god has created him or her. To develop a biblical worldview (the mind of christ) within each student by using the word of god as the primary resource to develop understanding supported by websters 1828 dictionary. To develop children through the formation of manners and habits, the enlightenment of understanding, and the correction of temper in order to best fit them for their future stations as leaders in every level of society (cited from websters 1828 dictionary). To strengthen families and communities in christ by strengthening the faith and relationship of each child with christ.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 - 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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 92
  • Accountability: 57
  • Sustainability: 30
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78.2%; rating input score 78
  • Program expense ratio: 85.3%; rating input score 85
  • Fundraising efficiency: $68.9 raised per $1 spent on fundraising; rating input score 81; 81st percentile among comparable filings

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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 80%; rating input score 80; 21st percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 8.4%; rating input score 57; 57th percentile among comparable filings
  • Total-asset coverage ratio: 0.03; rating input score 3; 3rd percentile among comparable filings
  • Liabilities to assets ratio: 0.23; rating input score 18; 18th percentile among comparable filings
  • Officer compensation ratio: 53.8%; rating input score 3; 3rd percentile among comparable filings

Growth

  • Program expense growth: -1.2% per year; rating input score 0; 26th percentile among comparable filings
  • Revenue growth: 9.4% per year; rating input score 100; 70th percentile among comparable filings
  • Asset growth: -14.7% per year; rating input score 0; 4th percentile among comparable filings

Details

  • What they do: 2 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 78.2% of revenue deployed · 85.3% of spending went to programs
  • Governance: 4 of 5 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $210K in reported program spending
  • Leadership: top reported pay $132K · 5 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 7 filing years from 2018 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 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.

  • High — Accountability: Governance controls: 6 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 3/100.
  • Review — Sustainability: Operating margin scored 57/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 3/100.
  • High — Sustainability: Liabilities to assets ratio scored 18/100.