Unity Christian Schoole
Nonprofit profile at a glance
- EIN
- 582353956
- IRS 990 coverage
- 2011–2024
- Forms available
- Form 990 2024
- Location
- Rome, GA, USA
- Phone
- 7062920700
- Rating
- 75
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Elementary, Secondary Education, K - 12
- Affiliation
- Christianity
Reported finances
- Revenue
- $4,506,062
- Expenses
- $4,464,067
- Assets
- $6,665,727
- Liabilities
- $1,055,771
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
8 people listed
People named in this filing
- BRENT BASKIN (Chairman)
- WILLIAM JAMES (Director)
- DAVID HARPER (Director)
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
Quality christian education
What it reported doing in 2024
Education of children in grades k3-12th grade
Operating model
- Revenue model
- Earned-program. 82% 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
SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.
Rating breakdown
- Financial Efficiency: 64
- Transparency & Controls: 86
- Accountability: 82
- Sustainability: 49
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 64.2%; rating input score 64
- Program expense ratio: 66.8%; rating input score 67
- Fundraising efficiency: $17.94 raised per $1 spent on fundraising; rating input score 56; 56th percentile among comparable filings
Transparency & Controls
- Consistency checks: 92.9%; rating input score 93; 13th 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: 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: Pass
- Board meeting minutes documented: Fail
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 0.9%; rating input score 37; 37th percentile among comparable filings
- Total-asset coverage ratio: 1.49; rating input score 52; 52nd percentile among comparable filings
- Liabilities to assets ratio: 0.16; rating input score 49; 49th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 91; 91st percentile among comparable filings
Growth
- Program expense growth: 2.6% per year; rating input score 100; 25th percentile among comparable filings
- Revenue growth: 1.3% per year; rating input score 100; 17th percentile among comparable filings
- Asset growth: 2.8% per year; rating input score 100; 23rd percentile among comparable filings
Details
- Where the money goes: 64.2% of revenue deployed · 66.8% of spending went to programs
- Governance: 8 of 8 board members independent · 4 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $3M in reported program spending
- Leadership: top reported pay $0 · 8 people listed
- Consistency: 24 of 24 current checks pass
- Schedules: 5 filed schedules · includes major donors
- Filing history: 14 filing years from 2011 to 2024
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- 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.
- Review — Financial Efficiency: Fundraising efficiency scored 56/100.
- Moderate — Sustainability: Operating margin scored 37/100.
- Review — Sustainability: Total-asset coverage ratio scored 52/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 49/100.