Tle Christian Academy Inc

Nonprofit profile at a glance

EIN
264375950
IRS 990 coverage
2012–2015
Forms available
Form 990 2015, Form 990-EZ 2011
Location
Kennesaw, GA, USA
Phone
7703120180
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Elementary, Secondary Education, K - 12
Affiliation
Christianity

Official website

Reported finances

Revenue
$360,912
Expenses
$343,929
Assets
$505,253
Liabilities
$484,542

Source: IRS Form 990. Selected filing: tax year 2015. Amounts in USD.

Leadership & pay

7 people listed

Highest reported compensation

  • ELLEN AHLBERG (DIRECTOR): $28,786 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2015. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Well rounded education for students that require extra attention for a successful education experience.

Operating model

Revenue model
Earned-program. 97% 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 fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 90
  • Accountability: 61
  • Sustainability: 47
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 91.6%; rating input score 92
  • Program expense ratio: 96.2%; rating input score 96
  • Fundraising efficiency: $9.37 raised per $1 spent on fundraising; rating input score 40; 40th 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 77.8%; rating input score 78; 19th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 4.7%; rating input score 55; 55th percentile among comparable filings
  • Total-asset coverage ratio: 1.47; rating input score 54; 54th percentile among comparable filings
  • Liabilities to assets ratio: 0.96; rating input score 7; 7th percentile among comparable filings
  • Officer compensation ratio: 8.4%; rating input score 36; 36th percentile among comparable filings

Growth

  • Program expense growth: 19.8% per year; rating input score 100; 83rd percentile among comparable filings
  • Revenue growth: 18.1% per year; rating input score 100; 85th percentile among comparable filings
  • Asset growth: 68.8% per year; rating input score 100; 98th percentile among comparable filings

Details

  • Where the money goes: 91.6% of revenue deployed · 96.2% of spending went to programs
  • Governance: 7 of 9 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $331K in reported program spending
  • Leadership: top reported pay $29K · 7 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 5 filed schedules
  • Filing history: 4 filing years from 2012 to 2015
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 40/100.
  • Review — Sustainability: Operating margin scored 55/100.
  • Review — Sustainability: Total-asset coverage ratio scored 54/100.
  • High — Sustainability: Liabilities to assets ratio scored 7/100.
  • Moderate — Sustainability: Officer compensation ratio scored 36/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.