The Torch Christian Academy
Legal name: The Torch Christian Academy Inc
Nonprofit profile at a glance
- EIN
- 464529891
- IRS 990 coverage
- 2017–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- Demorest, GA, United States
- Phone
- 706-778-4063
- Rating
- 87
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Primary, Elementary Schools
- Affiliation
- Christianity
Reported finances
- Revenue
- $962,107
- Expenses
- $861,380
- Assets
- $403,022
- Liabilities
- $27,901
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
1 person listed
Executive titles in this filing
- CARRIE AKERS (PRESIDENT)
People named in this filing
- CARRIE AKERS (PRESIDENT)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
> The Torch Christian Academy is dedicated to providing students the highest quality of education and care while growing in a Christ-centered environment, teaching a Biblical world view which lays the foundation for our students to go into the world and fulfill the plan God has for their lives. Our Vision. Our Vision > The vision of Torch Christian Academy is to provide students with an environment where they are taught biblical and educational foundations to produce leaders who will one day hold positions in areas of their vocation, family and their church. The Torch Christian Academy.
What it reported doing in 2024
Dedicated to providing students with the highest quality education
Operating model
- Revenue model
- Earned-program. 100% 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
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: 82
- Transparency & Controls: 100
- Accountability: 82
- Sustainability: 51
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 88.8%; rating input score 89
- Program expense ratio: 99.2%; rating input score 99
- 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: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 4 of 7 controls in place; rating input score 57
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 10.5%; rating input score 62; 62nd percentile among comparable filings
- Total-asset coverage ratio: 0.47; rating input score 22; 22nd percentile among comparable filings
- Liabilities to assets ratio: 0.07; rating input score 48; 48th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings
Growth
- Program expense growth: 14.7% per year; rating input score 100; 74th percentile among comparable filings
- Revenue growth: 17.7% per year; rating input score 100; 83rd percentile among comparable filings
- Asset growth: 16.1% per year; rating input score 100; 75th 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: 88.8% of revenue deployed · 99.2% of spending went to programs
- Governance: 5 of 5 board members independent · 4 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $855K in reported program spending
- Leadership: top reported pay $0 · 1 people listed
- Consistency: 16 of 16 current checks pass
- Schedules: 4 filed schedules
- Filing history: 8 filing years from 2017 to 2024
- Contacts: How to reach this organization
- 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: 2 of 6 not reported.
- High — Sustainability: Total-asset coverage ratio scored 22/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 48/100.