Wheaton Christian

Legal name: The Wheaton Society for Christian Instruction

Nonprofit profile at a glance

EIN
362210719
IRS 990 coverage
2012–2024
Official website data refreshed
Jul 2026
Forms available
Form 990 2024
Location
Winfield, IL, USA
Phone
6306681385
Rating
78
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Primary, Elementary Schools
Affiliation
Christianity

Official website

Reported finances

Revenue
$13,764,299
Expenses
$11,289,574
Assets
$41,060,724
Liabilities
$6,801,206

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

Leadership & pay

13 people listed

Executive titles in this filing

  • SCOTT SHELTON (PRESIDENT)
  • SCOTT MATTHEWS (VICE PRESIDENT)

Highest reported compensation

  • JEFFREY BROOKE (HEAD OF SCHOOL): $257,035 total reported compensation
  • MARC PAINTER (PRINCIPAL): $202,604 total reported compensation

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

Overview

Mission

Wheaton christian grammar school exists, under the authority of god and his word, to educate, train and nurture children for godliness and excellence, equipping them to engage and transform their world for jesus christ.

What it reported doing in 2024

Trained and nurtured 692 students for godliness and excellence through academics, arts, athletics and relationships with christ and others.

Operating model

Revenue model
Earned-program. 65% of the money available for current operations came from fees and other program revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 79% for direct work, and 21% for grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

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 fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 69
  • Transparency & Controls: 84
  • Accountability: 80
  • Sustainability: 75
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 67.9%; rating input score 68
  • Program expense ratio: 81.3%; rating input score 81
  • Fundraising efficiency: $11.11 raised per $1 spent on fundraising; rating input score 41; 41st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • 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: Yes; rating input score 100

Accountability

  • Independent voting board: 91.7%; rating input score 92; 24th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 18%; rating input score 80; 80th percentile among comparable filings
  • Total-asset coverage ratio: 3.64; rating input score 79; 79th percentile among comparable filings
  • Liabilities to assets ratio: 0.17; rating input score 63; 63rd percentile among comparable filings
  • Officer compensation ratio: 4.1%; rating input score 59; 59th percentile among comparable filings

Growth

  • Program expense growth: 6.5% per year; rating input score 100; 52nd percentile among comparable filings
  • Revenue growth: 7.9% per year; rating input score 100; 64th percentile among comparable filings
  • Asset growth: 2.6% per year; rating input score 100; 21st percentile among comparable filings

Details

  • What they do: Mission, programs, and operating context captured from the official website.
  • Where the money goes: 67.9% of revenue deployed · 81.3% of spending went to programs
  • Governance: 11 of 12 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $9.2M in reported program spending
  • Leadership: top reported pay $257K · 13 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 35 of 35 current checks pass
  • Schedules: 11 filed schedules · includes major donors, grants, executive pay, and related organizations
  • Filing history: 12 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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: 3 of 8 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 41/100.
  • Review — Sustainability: Officer compensation ratio scored 59/100.