CENTRAL CHRISTIAN SCHOOL INC

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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

1948

Legal Domicile

Principal Officer

JOLEY POOLE

Phone

6206632174

Tax Period

2024-08-01 to 2025-07-31

CENTRAL CHRISTIAN SCHOOL INC, founded in 1948, is a community nonprofit in the Education sector that reported $3.1M in total revenue in fiscal year 2024. Revenue decreased 11% compared to the prior year. The organization ran a surplus of $857K, a strong 28% operating margin.

Mission

CENTRAL CHRISTIAN SCHOOL EXISTS TO EDUCATE, EQUIP, AND EDIFY EVERY STUDENT TO EXALT THE NAME OF JESUS CHRIST. THE SCHOOL ASPIRES TO PARTNER WITH CHRISTIAN FAMILIES AND THE LOCAL CHURCH TO EDUCATE STUDENTS FROM A BIBLICAL WORLDVIEW.

Program Service Accomplishments

Program 1

Expenses: $1,442,266 Revenue: $1,216,135

PROVIDER OF CHRISTIAN EDUCATION TO 201 KINDERGARTEN THROUGH GRADE 12 STUDENTS.

Program 2

Expenses: $209,885 Revenue: $363,946

PROVIDER OF PRESCHOOL & CHILD CARE SERVICES TO OVER 53 PRESCHOOL AGE CHILDREN AND SUMMER CAMP SERVICES TO 62 CHILDREN THROUGH AGE 12.

Program 3

Expenses: $33,167 Revenue: $37,706

PROVIDER OF SPECIAL LITERACY SERVICES TO ENHANCE LEARNING OPPORTUNITIES FOR 13 ELEMENTARY STUDENTS WHO HAVE DYSLEXIA OR OTHER LEARNING CHALLENGES.

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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 $1,383,123

Program Service Revenue $1,648,378

Investment Income $33,049

Other Revenue $1,914

TOTAL REVENUE $3,066,464

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,220,092

Fundraising Expenses $39,471

Program Expenses $1,685,318

Other Expenses $989,848

TOTAL EXPENSES $2,209,940

Year-over-Year Comparison

	2024	2023	Change
Revenue	$3,066,464	$3,438,131	-0.1%
Expenses	$2,209,940	$2,109,403	+0.0%
Net Income	$856,524	$1,328,728	-0.4%

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

100

Volunteers

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

$155,050

Total Directors

$78,000

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MATT CARDEN	PRESIDENT	40.00	Officer Director	$0	$0	$0
BOB CAPPS	TRUSTEE	1.00	Director	$0	$0	$0
CURT DAVIS	TRUSTEE	1.00	Director	$0	$0	$0
JASON HUFF	TRUSTEE	1.00	Director	$0	$0	$0
CHAD LOUDENBACK	TRUSTEE	1.00	Director	$0	$0	$0
DON REED	TRUSTEE	1.00	Director	$0	$0	$0
MERLIN MILLER	TRUSTEE	1.00	Director	$0	$0	$0
RISHAWN AUSTIN	TRUSTEE	1.00	Director	$0	$0	$0
MIKE WYATT	TRUSTEE	1.00	Director	$0	$0	$0
JOHN WALKER	SUPERINTENDE	45.00	Officer Director	$78,000	$0	$78,000
ABBY REED	ADMINISTRATO	45.00	Officer	$40,000	$0	$40,000
JOLEY POOLE	DIR. OF BUSI	45.00	Officer	$37,050	$0	$37,050

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	$3,066,464	$2,209,940	$6,230,683	$856,524
2024	$3,438,131	$2,109,403	$4,821,675	$1,328,728
2023	$2,573,708	$2,013,287	$3,431,130	$560,421
2022	$3,217,703	$1,864,690	$2,863,149	$1,353,013
2021	$2,059,785	$1,571,838	$1,724,607	$487,947
2020	$1,685,849	$1,584,342	$1,694,187	$101,507
2019	$1,693,911	$1,763,166	$1,314,463	$-69,255
2018	$1,905,955	$1,942,848	$1,432,328	$-36,893