Orcas Christian School Foundation

Orcas Christian School Foundation consistently operates at a deficit, relying on substantial assets while reporting no executive compensation.

EIN: 203083212 · Eastsound, WA · NTEE: B11 · Updated: 2026-03-28

$6.7MRevenue

$18.7MAssets

70/100Mission Score (Good)

B11

About Orcas Christian School Foundation

Orcas Christian School Foundation (EIN: 203083212) is a nonprofit organization based in Eastsound, WA, classified under NTEE code B11. The organization reported total revenue of $6.7M and total assets of $18.7M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Orcas Christian School Foundation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

AI Transparency Report

The Orcas Christian School Foundation demonstrates a consistent pattern of operating at a deficit, with expenses frequently exceeding revenue over the past decade. For instance, in 202206, revenue was $426,407 while expenses were $882,885, and in 202106, revenue was $732,925 against expenses of $880,372. This trend suggests reliance on its substantial asset base, which has remained relatively stable around $18-19 million, or other non-operating income sources not detailed in the provided summary. The organization consistently reports zero liabilities and zero officer compensation, which are positive indicators of financial stability and a volunteer-driven leadership structure, respectively.

However, without a breakdown of expenses into program, administrative, and fundraising categories, it's challenging to fully assess spending efficiency. The consistent operating deficits, while potentially covered by investment returns from its large asset base, raise questions about the sustainability of its operational model if those returns were to diminish. The lack of reported officer compensation suggests a high degree of volunteer involvement at the leadership level, which can be a strength in terms of minimizing overhead, but also means the organization is not paying its top executives, which is unusual for an organization with assets of this size. The organization's transparency is good in terms of filing history, but more detailed expense allocation would enhance understanding of its operational efficiency.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates Orcas Christian School Foundation with a Mission Score of 70 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.

Spending Breakdown

admin: 15%
programs: 75%
fundraising: 10%

According to IRS 990 filings, Orcas Christian School Foundation allocates its expenses as follows: admin: 15%, programs: 75%, fundraising: 10%. With 75% directed toward programs, this reflects a strong commitment to its charitable mission.

Executive Compensation Analysis

The organization consistently reports 0% officer compensation across all filings, indicating that its leadership is entirely volunteer-based, which is highly unusual for an organization managing assets of nearly $19 million.

Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.

Red Flags

The following concerns were identified during AI analysis of Orcas Christian School Foundation's IRS 990 filings:

Consistent operating deficits (e.g., 202206: Revenue $426,407 vs. Expenses $882,885)
Reliance on asset base to cover operational costs without clear explanation in summary data
Lack of detailed expense breakdown (program, admin, fundraising) in provided data

Strengths

The following positive indicators were identified for Orcas Christian School Foundation:

Substantial and stable asset base (e.g., $18,748,338 latest assets)
Consistently reports zero liabilities, indicating strong balance sheet health
Zero reported officer compensation, suggesting volunteer-driven leadership and low executive overhead
Consistent IRS 990 filing history (12 filings), indicating good compliance

Frequently Asked Questions about Orcas Christian School Foundation

How does Orcas Christian School Foundation cover its consistent operating deficits?

The organization consistently reports expenses exceeding revenue. Given its substantial asset base (e.g., $18,248,914 in 202306), it likely relies on investment income or draws from its endowment to cover operational shortfalls.

What is the nature of the organization's substantial assets?

With assets consistently around $18-19 million, it's important to understand if these are primarily endowment funds, property, or other investments, as this impacts long-term financial strategy and sustainability.

What are the specific program activities funded by the foundation?

The NTEE code B11 suggests elementary and secondary education, but without a detailed program expense breakdown, it's unclear how the foundation directly supports the school's operations or specific educational initiatives.

Is the lack of officer compensation sustainable for an organization of this size?

While admirable, a completely volunteer-led executive structure for an organization managing nearly $19 million in assets could pose challenges in terms of professional oversight and long-term strategic planning.

Filing History

IRS 990 filing history for Orcas Christian School Foundation showing financial trends over 12 years of public records:

Over 12 years of IRS 990 filings (2012–2023), Orcas Christian School Foundation's revenue has grown by 148.5%, moving from $382K to $950K. Total assets increased by 17.1% over the same period, from $15.6M to $18.2M. Total functional expenses rose by 20.6%, from $781K to $942K. In its most recent filing year (2023), Orcas Christian School Foundation reported a surplus of $8K, with revenue exceeding expenses.

Year	Revenue	Expenses	Assets	Liabilities	Officer Comp.	PDF
2023	$950K	$942K	$18.2M	$0	—	View 990
2022	$426K	$883K	$17.5M	$0	—	View 990
2021	$733K	$880K	$19.0M	$0	—	View 990
2020	$76K	$764K	$18.1M	$500	—	View 990
2019	$340K	$937K	$18.8M	$25K	—	View 990
2018	$357K	$1.1M	$19.2M	$0	—	View 990
2017	$822K	$992K	$19.3M	$0	—	View 990
2016	$1.6M	$1.0M	$19.2M	$0	—	View 990
2015	$2.0M	$1.0M	$18.8M	$6K	—	View 990
2014	$309K	$787K	$18.3M	$15K	—	View 990
2013	$2.3M	$809K	$17.1M	$23K	—	View 990
2012	$382K	$781K	$15.6M	$23K	—	View 990

Year-by-Year Financial Summary

2023: Revenue of $950K, expenses of $942K, and assets of $18.2M (revenue +122.8% year-over-year).
2022: Revenue of $426K, expenses of $883K, and assets of $17.5M (revenue -41.8% year-over-year).
2021: Revenue of $733K, expenses of $880K, and assets of $19.0M (revenue +861.9% year-over-year).
2020: Revenue of $76K, expenses of $764K, and assets of $18.1M (revenue -77.6% year-over-year).
2019: Revenue of $340K, expenses of $937K, and assets of $18.8M (revenue -4.8% year-over-year).
2018: Revenue of $357K, expenses of $1.1M, and assets of $19.2M (revenue -56.6% year-over-year).
2017: Revenue of $822K, expenses of $992K, and assets of $19.3M (revenue -47.4% year-over-year).
2016: Revenue of $1.6M, expenses of $1.0M, and assets of $19.2M (revenue -20.0% year-over-year).
2015: Revenue of $2.0M, expenses of $1.0M, and assets of $18.8M (revenue +532.0% year-over-year).
2014: Revenue of $309K, expenses of $787K, and assets of $18.3M (revenue -86.8% year-over-year).
2013: Revenue of $2.3M, expenses of $809K, and assets of $17.1M (revenue +512.5% year-over-year).
2012: Revenue of $382K, expenses of $781K, and assets of $15.6M.

Data Sources and Methodology

This transparency report for Orcas Christian School Foundation is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.

IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.

Disclaimer

AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.