VALLEY CHRISTIAN SCHOOLS (EIN 941495182) - 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

1956

Legal Domicile

Principal Officer

KENNETH R SHILLING

Phone

4085132598

Tax Period

2022-07-01 to 2023-06-30

VALLEY CHRISTIAN SCHOOLS, founded in 1956, is a mid-sized nonprofit in the Education sector that reported $82.3M in total revenue in fiscal year 2022.

Mission

PROVIDE CHRISTIAN EDUCATION FOR 2,750 STUDENTS IN GRADES K-12.

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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 (2022)

Revenue Breakdown

Contributions & Grants $2,470,918

Program Service Revenue $79,337,702

Investment Income $346,649

Other Revenue $109,850

TOTAL REVENUE $82,265,119

Expense Breakdown

Grants Paid $5,185,552

Salaries & Benefits $48,758,529

Fundraising Expenses $1,377,688

Program Expenses $63,551,802

Other Expenses $27,239,845

TOTAL EXPENSES $81,183,926

Year-over-Year Comparison

	2022	2021	Change
Revenue	$82,265,119	$81,755,898	+0.0%
Expenses	$81,183,926	$72,744,068	+0.1%
Net Income	$1,081,193	$9,011,830	-0.9%

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

550

Volunteers

500

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

$2,257,308

Total Directors

$150,900

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MICHAEL SPRAUVE	CHAIR	2.00	Officer Director	$0	$0	$0
ROBERT RUBINO	VICE CHAIR	2.00	Officer Director	$150,900	$0	$150,900
HANNAH JOHN	SECRETARY	2.00	Officer Director	$0	$0	$0
MR EDWIN HAGHNAZARI	MEMBER	2.00	Director	$0	$0	$0
HENRY KAESTNER	MEMBER	2.00	Director	$0	$0	$0
ERIC PHELPS	MEMBER (THRU 06/23)	0.00	Director	$0	$0	$0
VERA SHANTZ	MEMBER	2.00	Director	$0	$0	$0
DR RICK WATSON	MEMBER	2.00	Director	$0	$0	$0
CLIFFORD DAUGHERTY	PRESIDENT	40.00	Officer	$265,294	$173,847	$439,141
STEVEN R NELSON	CRO	40.00	Officer	$358,161	$44,250	$402,411
KENNETH R SHILLING	CFO	40.00	Officer	$293,761	$26,489	$320,250
JOHN MARK COOLEY	CLO	40.00	Officer	$270,775	$17,765	$288,540
JERRY GLYNN MERZA	VP OF EDUCATION & PERSONNEL SERVICES	40.00	Officer	$220,257	$41,247	$261,504
MARK BIEBER	COO	40.00	Officer	$176,596	$3,521	$180,117
STEVE DANG	CMO	40.00	Officer	$202,982	$11,463	$214,445
DANNY KIM	VP OF AMSE	40.00	Highest	$213,765	$33,246	$247,011
KARL STEWART	VP OF QUEST	40.00	Highest	$203,495	$19,078	$222,573
CHRISTIN STOCKHAUS	DIR OF ADVANCEMENT	40.00	Highest	$192,078	$31,933	$224,011
STEVEN MCGRIFF	DIR OF BIBLICAL UNITY	40.00	Highest	$192,271	$39,453	$231,724
SONIA AVILUCEA	HS COUNSELOR	40.00	Highest	$191,636	$11,918	$203,554
ROBERT E VALITON	FORMER COO (THRU 04/22)	0.00		$153,277	$6,953	$160,230

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	No data	No data	No data	No data
2024	No data	No data	No data	No data
2023	$82,265,119	$81,183,926	$128,711,646	$1,081,193
2022	$81,755,898	$72,744,068	$121,258,708	$9,011,830
2021	$67,792,442	$64,957,944	$114,034,879	$2,834,498
2020	$68,577,457	$63,206,421	$108,389,096	$5,371,036
2019	$65,118,058	$59,756,383	$104,007,221	$5,361,675
2018	$61,064,282	$56,988,501	$101,922,636	$4,075,781

VALLEY CHRISTIAN SCHOOLS