Walnut Grove Christian School

Nonprofit profile at a glance

EIN
571119849
IRS 990 coverage
2012–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
Fort Mill, SC, United States
Phone
(803) 835-2000
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Kindergarten, Preschool, Nursery School, Early Admissions
Affiliation
Christianity

Official website

Reported finances

Revenue
$2,561,140
Expenses
$2,612,200
Assets
$2,755,609
Liabilities
$1,103,529

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

Leadership & pay

7 people listed

Highest reported compensation

  • KYLE BOYD (HEAD OF SCHO): $97,412 total reported compensation
  • LAURA SUMMER (ACCOUNTANT): $49,000 total reported compensation

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

Overview

Mission

We provide an unapologetic uncompromising Christ centered approach to education.

What it reported doing in 2024

Founded in 2001, walnut grove christian school (wgcs) is rooted in the belief of nurturing each student in a small christian learning environment. Our board is committed to a low student-teacher ratio with a goal of 14:1 in elementary school grades and 15:1 in middle and high school grades. Wgcs is a kindergarten through 12th grade school with honors and college preparatory classes offered at the high school level. All k-8th graders take part in a focused, formal music and drama program where each student may showcase their god-given skills and talents. School runs on a monday to thursday schedule, encouraging holistic growth through our four pillars: academics, faith, relationships and optimizing our time and schedule all to honor and glorify god. Wgcs is accredited by: South Carolina association of christian schools (scacs) and national council for private schools accreditation (ncpsa). Our students' standardized test scores average 1.5 grade levels higher than the national average. Athletics: 70% of wgcs students 5th-12th grades participate in our athletic programs the goal of wgcs athletics is to encourage students to grow spiritually and develop athletically as they learn life lessons through wgcs sports. Our journey of faith: wgcs began humbly in 2000, moving to charlotte in 2005. Despite numerous challenges and a financial crisis in 2008, faith and community support led us through difficult times. Each trial strengthened us, as god's provision taught us reliance on him. New beginnings: a pivotal moment came in 2011 when a board member felt called to explore a building that had previously caught our interest. Miraculously, it became available at auction. Through faith and perseverance, we acquired our new home in 2012. By 2021, we recognized the need for expansion to accommodate even more students eager to thrive in our supportive environment. Thanks to the strive capital campaign and the generous backing of our wgcs community, this dream became a reality through gods blessings. Looking ahead: at walnut grove, we believe that nurturing our staff and teachers is key to attracting the very best for our students. As we embark on a new decade, our school is perfectly positioned for growth, dedicated to empowering children within a supportive and nurturing environment rooted in gods love. We are excited about the bright future ahead and invite families to join us in this enriching journey, where together we can embrace the countless blessings that await our children. Walnut grove, where your child's potential is our priority, and their success is our mission.

Operating model

Revenue model
Earned-program. 94% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 91% 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. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 94
  • Accountability: 84
  • Sustainability: 33
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.7%; rating input score 90
  • Program expense ratio: 88%; rating input score 88
  • Fundraising efficiency: $4.34 raised per $1 spent on fundraising; rating input score 14; 14th 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: 100%; rating input score 100; 72nd percentile among comparable filings
  • 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: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • 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: -2%; rating input score 27; 27th percentile among comparable filings
  • Total-asset coverage ratio: 1.05; rating input score 39; 39th percentile among comparable filings
  • Liabilities to assets ratio: 0.4; rating input score 27; 27th percentile among comparable filings
  • Officer compensation ratio: 5.6%; rating input score 49; 49th percentile among comparable filings

Growth

  • Program expense growth: 9.5% per year; rating input score 100; 62nd percentile among comparable filings
  • Revenue growth: 9.1% per year; rating input score 100; 65th percentile among comparable filings
  • Asset growth: 6% per year; rating input score 100; 40th percentile among comparable filings

Details

  • What they do: 4 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 89.7% of revenue deployed · 88% of spending went to programs
  • Governance: 5 of 5 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $2.3M in reported program spending
  • Leadership: top reported pay $97K · 7 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 13 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • High — Financial Efficiency: Fundraising efficiency scored 14/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Sustainability: Operating margin scored 27/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 39/100.
  • High — Sustainability: Liabilities to assets ratio scored 27/100.
  • Moderate — Sustainability: Officer compensation ratio scored 49/100.