Portland Christian School System Inc
Public records show a registered, tax-exempt organization in good standing.
What it says it does
PORTLAND CHRISTIAN SCHOOL IS COMMITTED TO HONORING OUR LORD AND SAVIOR JESUS CHRIST, THE CREATOR OF ALL THINGS, WITH A LEARNING ENVIRONMENT THAT IS BASED ON BIBLICAL PRINCIPLES AND IS INTELLECTUALLY STIMULATING.
- Income
- $7.7 million
- Spending
- $7.9 million
- Spent on programs
- 87%
- Reserves
- -0.9 months of spending
- Largest source of income
- fees for its services, 86%
- Employees
- 149
- Volunteers
- 124
- Highest pay
- $129,713, executive di
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Fair: 53 out of 100. Higher than 33% of charities in its peer group (education, $1m to $10m).
Reserves
0 of 35Spendable reserves are negative: it owes or has committed more than it holds.
Debt
20 of 20It owes 11% of what it owns.
Living within its means
8 of 15Spending exceeded income by 2% of income.
Income trend
10 of 15Income fell 5% on the year before.
Spending floor
15 of 1587% of spending went to programs and raising each dollar of donations cost 17 cents.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 94 out of 100. Higher than 67% of charities in its peer group (education, $1m to $10m).
Independent board
25 of 2517 of 21 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
9 of 15Its accounts were reviewed or compiled by an independent accountant, but not audited.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (1)
- $6.9 million spent. PORTLAND CHRISTIAN SCHOOL ("PCS") PROVIDES PRE-K THROUGH GRADE 12 EDUCATION AT OUR TWO CAMPUSES IN LOUISVILLE, KY. THE SCHOOL WAS FOUNDED IN 1924 UPON THE FACT THAT "THE FEAR OF THE LORD IS THE BEGINNING OF KNOWLEDGE." OUR FACULTY AND STAFF ARE COMPRISED OF CHRISTIANS WHO ARE DEDICATED TO SERVING GOD AND YOUTH. OUR CURRENT ENROLLMENT CONSISTS OF APPROXIMATELY 470 STUDENTS ON OUR K-12 CAMPUS, AND APPROXIMATELY 100 STUDENTS AT OUR "LITTLE SCHOOL" (PRE-K) CAMPUS. THE SCHOOL IS ACCREDITED BY THE ASSOCIATION OF CHRISTIAN SCHOOLS INTERNATIONAL (ACSI). PCS PROVIDES A WIDE RANGE OF PROGRAMS AND EXPERIENCES FOR ITS STUDENT BODY, INCLUDING AP COURSES, PERFORMING ARTS, ATHLETICS, CLUBS, MISSION TRIPS, AND MORE, AND EMPLOYS APPROXIMATELY 100 FULL TIME AND PART TIME FACULTY AND STAFF.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending June 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since September 2006.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.