Summit Christian School EIN 61-2109734 Form 990 (PDF) Claim this org

Summit Christian School

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Provides Christ-centered education for families, fostering academic growth, spiritual maturity, and exploration of creation. For fiscal year 2025 it reported $216K in revenue, $206K in expenses, and $57K in net assets.Pt I

Type
Public charity (501(c)(3)) · Education
Location
Dillon, CO
Filings
2 on file (2024–2025)
Revenue
$216KFY2025
Expenses
$206K
Net assets
$57K
People
6
Filings
2
Updates
0
More identity details & actions ⌄
EIN  61-2109734 Public charity (501(c)(3)) Dillon, CO
Form 990 (PDF)
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Size
$100K–1M
What they do
Provides Christ-centered education for families, fostering academic growth, spiritual maturity, and exploration of creation.
Leadership
Brandon Lantz · Head of School · $110K
Money in and out
$216K revenue, $206K expenses
Bottom line
58% program efficiency
Where the money goes · FY2025
Total revenue
$216K
Pt VIII · Ln 12
Total expenses
$206K
Pt IX · Ln 25
Net assets
$57K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $10K
Where spending went · Part IX cols B–D
Program services $0.58 Management & general $0.42
Program efficiency
58%
of spending reaches programs
Operating runway
3.4mo
months of highly liquid reserves at operating expense rate▼ -13% vs prior filing year
Surplus margin
+5%
revenue over expenses, this year▼ -81% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Revenue
$216K
FY2025▲ +14%
Total revenue
$216K
Pt VIII · Ln 12
Total expenses
$206K
Pt IX · Ln 25
Net assets
$57K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$10K
Total assetsPt X · Ln 16$58K
Program-expense ratioPt IX · col B58%
Voting members of governing bodyPt I · Ln 36
Independent voting membersPt I · Ln 45
Mission & Programs · Part III

Where the work happens

1 program service account for $119K of program spending, described in the organization's own filed words · FY2024.
01

Development of curriculum and infrastructure, board governance training, marketing and preparing to hire teachers. Completed a full year of instruction serving families and students.

$119Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CSummit Christian School
EINHdr · item D61-2109734
Principal addressHdr · item CDillon, CO
WebsiteHdr · item Jnone reported
Year of formationHdr · item Lpending
State of legal domicileHdr · item MCO
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFEducation (B20)
Ruling yearIRS BMFApr 2024

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a6
Independent voting membersPt VI · Ln 1b5
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Head of School
$110,000Pt VII · Sec A
President
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Brandon Lantz’s $110K as Head of School is at the 87th percentile of top reported officer pay among 1616 $100K–1M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

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Statement of Revenue

Part VIII
Contributions & grants$190K · 88%
Program service revenue$26K · 12%
Contributions & grants88%$190K
Program service revenue12%$26K
Investment income$6
Total revenueLn 12$216K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.58 Management & general $0.42
Program services58%$119K
Management & general42%$87K
Total functional expensesLn 25$206K

Balance Sheet

Part X · end of year
CashLn 1$58K
Total assetsLn 16$58K
Total liabilitiesLn 26$919
Total net assetsLn 32$57K
Months of cash on handcomputed3.4

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $58K · Operating expenses/yr $206K
3.4 months
Where the money goes
Program services
Program services $119K · Total expenses $206K
58%
Management & General
Management & general $87K · Total expenses $206K
42%
Fundraising
Fundraising $0 · Total expenses $206K
0%
Cost to raise $1
Fundraising expense $0 · Solicited contributions $190K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $190K · Total revenue $216K
88%
Government reliance
Government grants — · Total revenue $216K
Earned-income share
Program service revenue $26K · Total revenue $216K
12%
Investment reliance
Investment income $6 · Total revenue $216K
<0.01%
Program self-sufficiency
Program service revenue $26K · Total expenses $206K
13%
Growth & trend
Revenue growth (YoY)
This year $216K · Prior year $190K
+14%
Net-asset trend (YoY)
End of year $57K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $216K · Expenses $206K
+5%
Liabilities-to-Assets
Total liabilities — · Total assets $58K
Net-asset ratio
Net assets $57K · Total assets $58K
98%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $0 · Other securities (Pt X, ln 12) $0 · Total assets (Pt X, ln 16) $58K
0%
People & payroll
Highest Reported Total Compensation
Individual Brandon Lantz · Reported title HEAD OF SCHOOL · Highest reported compensation $110K · Total expenses $206K
53%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $167K · Total expenses $206K
81%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 58%
Overhead ratio 42%
Fundraising cost ratio 0%
Revenue growth 14%
Investment management fee ratio 0%
Legal fee ratio 0.05%
Accounting fee ratio 1.0%
Fundraising fee ratio 0%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025 (Latest)$216K revenue · viewing · ⤓ 990 PDF
FY2024$190K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
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