Trinity Pacific Christian School

Nonprofit profile at a glance

EIN
770227397
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Westlake Village, CA, USA
Phone
8054920863
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Primary, Elementary Schools
Affiliation
Christianity

Official website

Reported finances

Revenue
$715,638
Expenses
$669,841
Assets
$88,826
Liabilities
$0

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

Leadership & pay

9 people listed

Highest reported compensation

  • Kathrin Smith (Principal, Board of Directors): $43,000 total reported compensation
  • Susan Murphy (Program Director, Board of Directors): $43,000 total reported compensation
  • Dara Murphy (Program Director): $43,000 total reported compensation

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

Overview

Mission

TPCS' mission is to encourage and support families as they educate their children. TPCS provides a variety of services in support of this mission including curriculum counseling, record keeping, testing, field trips, classes, programs, promotion/graduation, support to parents, etc.

What it reported doing in 2024

Record Keeping, Curriculum Counseling, Support to parents, Administration, facility use, graduation/promotion, supplies, copying, insurance, printing, insurance, postage, salaries, etc.

Operating model

Revenue model
Other-operating. 97% of the money available for current operations came from other operating 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 most voting board members are independent. 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: 58
  • Transparency & Controls: 81
  • Accountability: 79
  • Sustainability: 39
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 63.5%; rating input score 64
  • Program expense ratio: 67.6%; rating input score 68
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 5th 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 8 controls in place; rating input score 50
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 6.4%; rating input score 54; 54th percentile among comparable filings
  • Total-asset coverage ratio: 0.13; rating input score 6; 6th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 23.3%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: 15.4% per year; rating input score 100; 76th percentile among comparable filings
  • Revenue growth: 11.5% per year; rating input score 100; 71st percentile among comparable filings
  • Asset growth: -5% per year; rating input score 0; 6th percentile among comparable filings

Details

  • Where the money goes: 63.5% of revenue deployed · 67.6% of spending went to programs
  • Governance: 5 of 5 board members independent · 4 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $453K in reported program spending
  • Leadership: top reported pay $43K · 9 people listed
  • Consistency: 39 of 39 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 4 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 7 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.

  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 6/100.
  • Review — Sustainability: Operating margin scored 54/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 11/100.