Warren County Christian School

Nonprofit profile at a glance

EIN
251340695
IRS 990 coverage
2016–2021
Forms available
Form 990 2021
Location
Youngsville, PA, USA
Phone
8145634457
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Primary, Elementary Schools
Affiliation
Christianity

Reported finances

Revenue
$254,421
Expenses
$181,915
Assets
$345,769
Liabilities
$31,502

Source: IRS Form 990. Selected filing: tax year 2021. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • MATT FISHER (PRESIDENT)
  • BRIAN WENGER (VICE PRESIDENT)

Highest reported compensation

  • DONNA PHELPS JUL-DEC (ADMINISTRATOR): $5,000 total reported compensation
  • CYNTHIA BARD JAN-JUN (ADMINISTRATOR): $4,750 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2021. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide biblically integrated instruction so that students graduate with an academic foundation god-centered worldview christian perspective & character essential to pursue a productive & godly life.

What it reported doing in 2021

Christian elementary & secondary school - grades k-12

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 66
  • Transparency & Controls: 92
  • Accountability: 69
  • Sustainability: 59
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 64.6%; rating input score 65
  • Program expense ratio: 90.3%; rating input score 90
  • Fundraising efficiency: Limited

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: 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: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: 28.5%; rating input score 76; 76th percentile among comparable filings
  • Total-asset coverage ratio: 1.9; rating input score 53; 53rd percentile among comparable filings
  • Liabilities to assets ratio: 0.09; rating input score 30; 30th percentile among comparable filings
  • Officer compensation ratio: 5.4%; rating input score 35; 35th percentile among comparable filings

Growth

  • Program expense growth: -6.4% per year; rating input score 0; 22nd percentile among comparable filings
  • Revenue growth: 0.3% per year; rating input score 100; 34th percentile among comparable filings
  • Asset growth: 6.2% per year; rating input score 100; 53rd percentile among comparable filings

Details

  • Where the money goes: 64.6% of revenue deployed · 90.3% of spending went to programs
  • Governance: 5 of 5 board members independent · 2 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $164K in reported program spending
  • Leadership: top reported pay $5K · 8 people listed
  • Consistency: 40 of 40 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 6 filing years from 2016 to 2021
  • Contacts: How to reach this organization
  • Money network: 2 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.

  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 53/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 30/100.
  • Moderate — Sustainability: Officer compensation ratio scored 35/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.