BILLINGS CHRISTIAN SCHOOLS INC (EIN 364577367) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2006

Legal Domicile

Principal Officer

DANIEL MAKOWSKI

Phone

4066569484

Tax Period

2024-07-01 to 2025-06-30

BILLINGS CHRISTIAN SCHOOLS INC, founded in 2006, is a community nonprofit in the Education sector that reported $3.7M in total revenue in fiscal year 2024.

Mission

TO PROVIDE A CHRIST-CENTERED EDUCATION THAT DEVELOPS CRITICAL THINKING, CLEAR COMMUNICATION, AND FAITHFUL LIVING.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $641,560

Program Service Revenue $3,055,018

Investment Income $1,969

Other Revenue $29,181

TOTAL REVENUE $3,727,728

Expense Breakdown

Grants Paid $0

Salaries & Benefits $2,495,274

Fundraising Expenses $0

Program Expenses $3,038,986

Other Expenses $1,167,942

TOTAL EXPENSES $3,663,216

Year-over-Year Comparison

	2024	2023	Change
Revenue	$3,727,728	$3,601,983	+0.0%
Expenses	$3,663,216	$3,622,996	+0.0%
Net Income	$64,512	$-21,013	-4.1%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

135

Volunteers

100

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✓ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$181,463

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MATTHEW BONNER	CHAIR	1.00	Officer Director	$0	$0	$0
AYLSSA FOSTER	TREASURER	1.00	Officer Director	$0	$0	$0
SARA SCHREINER	SECRETARY	1.00	Officer Director	$0	$0	$0
BOB KORTHIUS	DIRECTOR	1.00	Director	$0	$0	$0
JOE DILLABAUGH	DIRECTOR	1.00	Director	$0	$0	$0
STEPHEN WANBERG	FORMER SECRETARY/TREASURER	1.00	Officer Director	$0	$0	$0
DAN MAKOWSKI	HEAD OF SCHOOL	40.00	Officer	$74,663	$29,192	$103,855
DIANN FLOTH	CHIEF FINANCIAL OFFICER	32.00	Officer	$49,181	$28,427	$77,608

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$3,727,728	$3,663,216	$1,451,656	$64,512
2024	$3,601,983	$3,622,996	$1,343,988	$-21,013
2023	$3,345,299	$3,486,703	$1,395,211	$-141,404
2022	$3,062,279	$2,384,516	$1,418,157	$677,763
2021	$1,874,122	$1,884,093	$709,285	$-9,971
2020	$1,726,704	$1,618,721	$596,779	$107,983
2020	$1,958,604	$1,850,621	$596,779	$107,983
2019	$1,869,864	$1,793,508	$588,814	$76,356
2018	$1,633,164	$1,627,426	$476,695	$5,738

BILLINGS CHRISTIAN SCHOOLS INC