Strong Rock Christian School Inc

Strong Rock Christian School Inc. shows consistent revenue growth but maintains significant negative net assets.

EIN: 204553340 · Locust Grove, GA · NTEE: B20 · Updated: 2026-03-28

$19.5MRevenue

$20.8MAssets

70/100Mission Score (Good)

B20

About Strong Rock Christian School Inc

Strong Rock Christian School Inc (EIN: 204553340) is a nonprofit organization based in Locust Grove, GA, classified under NTEE code B20. The organization reported total revenue of $19.5M and total assets of $20.8M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Strong Rock Christian School Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

AI Transparency Report

Strong Rock Christian School Inc. demonstrates a consistent pattern of revenue growth, increasing from $10.6 million in 2013 to over $19.5 million in the latest period. This growth is a positive indicator of the organization's ability to attract and retain support for its educational mission. However, a significant concern is the persistent and substantial negative net assets, with liabilities consistently exceeding assets. For example, in 2022, assets were $18.1 million while liabilities stood at $21.1 million, indicating a reliance on debt or other non-equity financing. This financial structure, while not uncommon for institutions with significant capital projects, warrants closer scrutiny regarding long-term sustainability and risk management.

The organization's spending efficiency appears reasonable, with expenses generally tracking revenue, though some years show expenses exceeding revenue (e.g., 2017, 2016). The absence of reported officer compensation across all available filings is a notable aspect of its transparency, suggesting that top leadership may be compensated through other means or that the organization operates with a volunteer executive structure, which is unusual for an organization of this size. Further details on functional expenses would be needed for a complete assessment of spending efficiency, but the overall financial trend shows growth and operational stability despite the negative net asset position.

In terms of transparency, the consistent filing of IRS Form 990s over a decade is a positive sign. However, the lack of reported officer compensation on the 990s for an organization with nearly $20 million in revenue could be a point of inquiry for potential donors seeking full disclosure on how leadership is compensated. The NTEE code B20 (Elementary & Secondary Education) aligns well with the organization's name and implied mission, suggesting a clear programmatic focus.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates Strong Rock Christian School Inc 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: 10%
programs: 85%
fundraising: 5%

According to IRS 990 filings, Strong Rock Christian School Inc allocates its expenses as follows: admin: 10%, programs: 85%, fundraising: 5%. With 85% directed toward programs, this reflects a strong commitment to its charitable mission.

Executive Compensation Analysis

The IRS 990 filings consistently report 0% officer compensation across all periods, which is highly unusual for an organization with annual revenues approaching $20 million. This suggests either a fully volunteer executive leadership or that compensation is structured in a way not reported as officer compensation on the 990, which could impact transparency.

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 Strong Rock Christian School Inc's IRS 990 filings:

Consistent negative net assets (liabilities exceeding assets) across all reported periods, e.g., $21.1M liabilities vs. $18.1M assets in 2022.
No officer compensation reported on any IRS 990 filings despite significant revenue, raising transparency questions about executive remuneration.

Strengths

The following positive indicators were identified for Strong Rock Christian School Inc:

Consistent and strong revenue growth, from $10.6M in 2013 to $19.5M in the latest period, indicating strong support.
Stable operational expenses relative to revenue, suggesting effective management of day-to-day costs.
Consistent filing of IRS Form 990s over a decade, demonstrating a commitment to regulatory compliance and public disclosure.

Frequently Asked Questions about Strong Rock Christian School Inc

How does Strong Rock Christian School Inc. manage its significant negative net assets?

The organization consistently reports liabilities exceeding assets, for example, $21.1 million in liabilities versus $18.1 million in assets in 2022. Understanding the nature of these liabilities (e.g., long-term debt for facilities) and the strategy for managing them is crucial for assessing long-term financial health.

Why is no officer compensation reported on the IRS 990s?

With revenues nearing $20 million, the consistent reporting of 0% officer compensation is atypical. Donors might want to understand if executive leadership is volunteer-based or if compensation is reported under different categories or through related entities.

What is the organization's strategy for maintaining financial stability given its debt structure?

The sustained negative net assets suggest a reliance on debt. A clear explanation of the organization's financial strategy, including debt repayment plans and asset growth initiatives, would provide greater confidence in its long-term viability.

Filing History

IRS 990 filing history for Strong Rock Christian School Inc showing financial trends over 12 years of public records:

Over 12 years of IRS 990 filings (2011–2022), Strong Rock Christian School Inc's revenue has grown by 154%, moving from $7.2M to $18.3M. Total assets increased by 195.9% over the same period, from $6.1M to $18.2M. Total functional expenses rose by 53.8%, from $10.5M to $16.1M. In its most recent filing year (2022), Strong Rock Christian School Inc reported a surplus of $2.2M, with revenue exceeding expenses. The organization holds $21.2M in liabilities against $18.2M in assets (debt-to-asset ratio: 116.6%), resulting in net assets of $-3,012,800.

Year	Revenue	Expenses	Assets	Liabilities	Officer Comp.	PDF
2022	$18.3M	$16.1M	$18.2M	$21.2M	—	View 990
2021	$16.1M	$14.5M	$16.0M	$21.2M	—	View 990
2020	$14.3M	$14.2M	$8.5M	$15.3M	—	View 990
2019	$14.2M	$14.3M	$7.3M	$14.2M	—	View 990
2018	$13.7M	$13.4M	$7.5M	$14.3M	—	View 990
2017	$13.3M	$15.7M	$3.0M	$20.8M	—	View 990
2016	$11.8M	$13.8M	$3.4M	$18.8M	—	View 990
2015	$10.6M	$12.5M	$3.3M	$16.7M	—	View 990
2014	$10.3M	$12.4M	$3.3M	$14.8M	—	View 990
2013	$10.7M	$12.0M	$3.3M	$12.7M	—	View 990
2012	$8.6M	$11.2M	$3.7M	$11.8M	—	View 990
2011	$7.2M	$10.5M	$6.1M	$11.6M	—	View 990

Year-by-Year Financial Summary

2022: Revenue of $18.3M, expenses of $16.1M, and assets of $18.2M (revenue +13.7% year-over-year).
2021: Revenue of $16.1M, expenses of $14.5M, and assets of $16.0M (revenue +12.4% year-over-year).
2020: Revenue of $14.3M, expenses of $14.2M, and assets of $8.5M (revenue +0.7% year-over-year).
2019: Revenue of $14.2M, expenses of $14.3M, and assets of $7.3M (revenue +3.7% year-over-year).
2018: Revenue of $13.7M, expenses of $13.4M, and assets of $7.5M (revenue +2.6% year-over-year).
2017: Revenue of $13.3M, expenses of $15.7M, and assets of $3.0M (revenue +13.3% year-over-year).
2016: Revenue of $11.8M, expenses of $13.8M, and assets of $3.4M (revenue +10.6% year-over-year).
2015: Revenue of $10.6M, expenses of $12.5M, and assets of $3.3M (revenue +2.9% year-over-year).
2014: Revenue of $10.3M, expenses of $12.4M, and assets of $3.3M (revenue -3.1% year-over-year).
2013: Revenue of $10.7M, expenses of $12.0M, and assets of $3.3M (revenue +24.2% year-over-year).
2012: Revenue of $8.6M, expenses of $11.2M, and assets of $3.7M (revenue +19.3% year-over-year).
2011: Revenue of $7.2M, expenses of $10.5M, and assets of $6.1M.

Data Sources and Methodology

This transparency report for Strong Rock Christian School Inc 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.