Cole Valley Christian Schools 
The information on this page was last updated 4/22/2026. If you see errors or omissions, please email: [email protected]
Summary
Partnering with Christian families in the Treasure Valley since 1972 to shepherd and challenge students toward their individual potential to impact the world for Jesus Christ.
Contact information
Mailing address:
Cole Valley Christian School
200 E. Carlton Avenue
Meridian, ID 83642
Website: www.colevalleychristian.org
Phone: 208-947-1212
Email: [email protected]
Organization details
EIN: 862425049
CEO/President: Allen Howlett
Chairman: Michael Papac
Board size: 8
Founder:
Ruling year: 2021
Tax deductible: Yes
Fiscal year end: 06/30
Member of ECFA: No
Member of ECFA since:
Purpose
The only reason we exist is to serve Jesus Christ by developing the whole person through a Christ-centered education.
As Cole Valley endeavors to implement a Christian philosophy of education, this statement guides, focuses and directs everything we do.
We exist for one reason and one reason only: To serve our Lord.
We value serving God and His people including our students, parents, or one another.
We understand that all we do is enabled by Jesus in the power of the Holy Spirit for the Glory of God the Father.
Mission statement
Partnering with Christian families to shepherd and challenge our students toward their individual potential to impact the world for Christ.
Statement of faith
There is one God, who is infinitely perfect, existing eternally in three persons: Father, Son, and Holy Spirit. (Acts 5:3-4; I Corinthians 12:4-6; II Corinthians 13:14; Ephesians 1:1-14)
Jesus Christ is true God and true man. He was conceived by the Holy Spirit and born of the Virgin Mary. He died upon the cross, the Just for the unjust, as a substitutionary sacrifice, and all who believe in Him are justified on the grounds of His shed blood. He rose from the dead according to the Scriptures. He is now at the right hand of the Majesty on high as our great High Priest. (Matthew 1:22-23; Luke 1:35; John 1:18; Romans 3:21-26; Hebrews 1:1-3; 2:7; I Peter 3:18)
The Holy Spirit is a divine person, sent to indwell, guide, teach, empower the believer, and convince the world of sin, of righteousness and of judgment. (John 14:16-26; 16:5-11)
The Old and New Testaments, inerrant as originally given, were verbally inspired by God and are the complete revelation of His will for the salvation of men. They constitute the divine and only rule of Christian faith and practice. (Matthew 5:17-20; John 10:35; II Timothy 3:16)
When we say that the Old and New Testaments constitute the only rule of Christian faith and practice, we specifically mean that we do not accept any other testaments, documents, or revelations claiming similar divine inspiration. We consider any other such claims to be false and heretical.
Man was originally created in the image and likeness of God; he fell through disobedience, incurring both physical and spiritual death. All men are born with a sinful nature, are separated from the life of God, and can be saved only through the atoning work of the Lord Jesus Christ. (Genesis 1:26-27; John 14:6; Acts 4:12; Romans 1:18-3:20)
Salvation has been provided through Jesus Christ for all men; and those who repent and believe in Him, receiving Him as personal Savior and Lord, are born again of the Holy Spirit, receive the gift of eternal life, and become the children of God. (Acts 2:38; Romans 3:21-26)
We believe that this salvation process comes by grace, through faith alone. Works of any kind are a result of salvation, not in any way a means to it. (Ephesians 2:8-9)
The church consists of all those who believe on the Lord Jesus Christ, are redeemed through His blood, and are born again of the Holy Spirit. Christ is the Head of the Body, the Church, which has been commissioned by Him to go into all the world as a witness, preaching the gospel to all nations. (Matthew 28:18-20; Romans 1:4; I Corinthians 12:13; Ephesians 1:22-23)
Part of our witness is found in how we respond in society. Civil governments are of divine appointment for the interests and good order of human society. Those in civil authority are to be prayed for and conscientiously honored and obeyed except in things contrary to the Word of God. (Romans 13:1-7; II Samuel 23:3-4; Exodus 18:21-22; Acts 4:19-20; 5:20-29; 23:5; Matthew 22:21; Daniel 3:17-18)
The local church is a body of believers in Christ who are joined together for the worship of God, for edification through the Word of God, for prayer, fellowship, the proclamation of the gospel, and observance of the ordinances of baptism and the Lord's Supper. (Acts 2:42-47; Acts 10:47-48; Luke 22:17-20; I Corinthians 11:23-32)
There shall be a bodily resurrection of the just and the unjust; for the former a resurrection unto life, for the latter, a resurrection unto judgment. (Matthew 25:31-46; Hebrews 9:27)
The second coming of the Lord Jesus Christ is imminent and will be personal and visible. This is the believer's blessed hope and is vital truth which is an incentive to holy living and faithful service. (Acts 1:9-11; Titus 2:13; I Peter 1:13; II Peter 3:11)
God, according to His foreordained plan, wonderfully and immutably creates each person as male or female in conformity with their genetic sex, making gender identity inseparable from genetic sex. The two distinct, complementary genetic sexes of male and female together reflect the image and nature of God. Rejection of one's genetic sex is a rejection of the work of the Creator and a rejection of the image of God within that person. (Genesis 1:26-27; Psalm 139:14; Jeremiah 1:5)
Marriage, having been designed and instituted by God as an illustration of the relationship between Christ and the church, is intended to be the life-long, exclusive, union of one genetic man and one genetic woman. Only within the context of such a marriage does sexual intimacy have God's blessing. (Genesis 2:20-24; Proverbs 18:2; Mark 10:2-9; Ephesians 5:22-23; Hebrews 13:4)
Sexual practices such as adultery, fornication, homosexual behavior, bisexual conduct, bestiality, incest, polygamy, and use of pornography are sinful and offensive to God. (Matthew 5:27-28; Matthew 15:18-20; I Corinthians. 6:9-10; I Timothy. 1:8-10)
Donor confidence score
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Transparency grade
D
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Financial efficiency ratings
Sector: K-12 Schools/Academies
| Category | Rating | Overall rank | Sector rank |
| Overall efficiency rating | | 400 of 1435 | 55 of 191 |
| Fund acquisition rating | | 595 of 1435 | 109 of 191 |
| Resource allocation rating | | 563 of 1435 | 73 of 191 |
| Asset utilization rating | | 478 of 1436 | 58 of 191 |
To understand our financial efficiency ratings, click here.
Financial ratios
| Funding ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Return on fundraising efforts Return on fundraising efforts = Fundraising expense / Total contributions | 11% | 13% | 9% | 7% | 6% | 0% |
Fundraising cost ratio Fundraising cost ratio = Fundraising expense / Total revenue | 2% | 2% | 2% | 1% | 2% | 0% |
Contributions reliance Contributions reliance = Total contributions / Total revenue | 13% | 18% | 18% | 21% | 26% | 100% |
Fundraising expense ratio Fundraising expense ratio = Fundraising expense / Total expenses | 2% | 3% | 2% | 2% | 2% | 0% |
Other revenue reliance Other revenue reliance = Total other revenue / Total revenue | 87% | 82% | 82% | 79% | 74% | 0% |
| Operating ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Program expense ratio Program expense ratio = Program services / Total expenses | 83% | 85% | 87% | 87% | 86% | 0% |
Spending ratio Spending ratio = Total expenses / Total revenue | 93% | 86% | 82% | 81% | 75% | 0% |
Program output ratio Program output ratio = Program services / Total revenue | 76% | 73% | 71% | 71% | 65% | 0% |
Savings ratio Savings ratio = Surplus (deficit) / Total revenue | 7% | 14% | 18% | 19% | 25% | 100% |
Reserve accumulation rate Reserve accumulation rate = Surplus (deficit) / Net assets | 6% | 15% | 22% | 28% | 48% | 100% |
General and admin ratio General and admin ratio = Management and general expense / Total expenses | 14% | 12% | 11% | 11% | 12% | 0% |
| Investing ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Total asset turnover Total asset turnover = Total expenses / Total assets | 0.54 | 0.70 | 0.71 | 0.76 | 0.82 | 0.00 |
Degree of long-term investment Degree of long-term investment = Total assets / Total current assets | 2.99 | 3.01 | 3.30 | 3.07 | 3.42 | 0.00 |
Current asset turnover Current asset turnover = Total expenses / Total current assets | 1.80 | 2.12 | 2.36 | 2.34 | 2.82 | 0.00 |
| Liquidity ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Current ratio Current ratio = Total current assets / Total current liabilities | 2.80 | 2.98 | 2.54 | 2.62 | 2.16 | 0.00 |
Current liabilities ratio Current liabilities ratio = Total current liabilities / Total current assets | 0.35 | 0.34 | 0.39 | 0.38 | 0.46 | 0.00 |
Liquid reserve level Liquid reserve level = (Total current assets - Total current liabilities) / (Total expenses / 12) | 3.98 | 3.77 | 3.09 | 3.17 | 2.29 | 0.00 |
| Solvency ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Liabilities ratio Liabilities ratio = Total liabilities / Total assets | 29% | 26% | 32% | 38% | 44% | 58% |
Debt ratio Debt ratio = Debt / Total assets | 10% | 14% | 17% | 21% | 30% | 58% |
Reserve coverage ratio Reserve coverage ratio = Net assets / Total expenses | 117% | 105% | 96% | 81% | 68% | 0% |
Financials
| Balance sheet | |||||
| Assets | 2025 | 2024 | 2023 | 2022 | 2021 |
| Cash | $5,855,861 | $4,767,436 | $5,242,862 | $3,491,373 | $0 |
| Receivables, inventories, prepaids | $1,138,201 | $1,044,746 | $138,914 | $317,520 | $0 |
| Short-term investments | $0 | $0 | $0 | $0 | $0 |
| Other current assets | $0 | $0 | $0 | $0 | $0 |
| Total current assets | $6,994,062 | $5,812,182 | $5,381,776 | $3,808,893 | $0 |
| Long-term investments | $0 | $0 | $0 | $0 | $0 |
| Fixed assets | $13,921,273 | $12,937,366 | $10,486,897 | $9,124,402 | $2,622,968 |
| Other long-term assets | $131,442 | $427,834 | $677,571 | $93,390 | $0 |
| Total long-term assets | $14,052,715 | $13,365,200 | $11,164,468 | $9,217,792 | $2,622,968 |
| Total assets | $21,046,777 | $19,177,382 | $16,546,244 | $13,026,685 | $2,622,968 |
| Liabilities | 2025 | 2024 | 2023 | 2022 | 2021 |
| Payables and accrued expenses | $853,336 | $858,242 | $680,831 | $606,677 | $0 |
| Other current liabilities | $1,492,036 | $1,431,653 | $1,373,528 | $1,154,499 | $0 |
| Total current liabilities | $2,345,372 | $2,289,895 | $2,054,359 | $1,761,176 | $0 |
| Debt | $2,964,793 | $3,204,805 | $3,440,817 | $3,950,454 | $1,509,480 |
| Due to (from) affiliates | $0 | $0 | $0 | $0 | $0 |
| Other long-term liabilities | $243,659 | $564,738 | $862,773 | $0 | $0 |
| Total long-term liabilities | $3,208,452 | $3,769,543 | $4,303,590 | $3,950,454 | $1,509,480 |
| Total liabilities | $5,553,824 | $6,059,438 | $6,357,949 | $5,711,630 | $1,509,480 |
| Net assets | 2025 | 2024 | 2023 | 2022 | 2021 |
| Without donor restrictions | $14,556,163 | $12,289,546 | $10,150,473 | $7,279,235 | $1,113,488 |
| With donor restrictions | $936,790 | $828,398 | $37,822 | $35,820 | $0 |
| Net assets | $15,492,953 | $13,117,944 | $10,188,295 | $7,315,055 | $1,113,488 |
| Revenues and expenses | |||||
| Revenue | 2025 | 2024 | 2023 | 2022 | 2021 |
| Total contributions | $3,065,543 | $2,924,921 | $3,187,733 | $3,739,484 | $1,113,488 |
| Program service revenue | $13,490,022 | $13,026,879 | $11,552,878 | $10,085,211 | $0 |
| Membership dues | $0 | $0 | $0 | $0 | $0 |
| Investment income | $215,354 | $234,648 | $99,242 | $30,249 | $0 |
| Other revenue | $406,107 | $442,617 | $647,634 | $409,142 | $0 |
| Total other revenue | $14,111,483 | $13,704,144 | $12,299,754 | $10,524,602 | $0 |
| Total revenue | $17,177,026 | $16,629,065 | $15,487,487 | $14,264,086 | $1,113,488 |
| Expenses | 2025 | 2024 | 2023 | 2022 | 2021 |
| Program services | $12,597,850 | $11,874,905 | $10,992,043 | $9,209,972 | $0 |
| Management and general | $1,804,034 | $1,559,636 | $1,404,236 | $1,293,646 | $0 |
| Fundraising | $400,133 | $264,875 | $217,968 | $228,137 | $0 |
| Total expenses | $14,802,017 | $13,699,416 | $12,614,247 | $10,731,755 | $0 |
| Change in net assets | 2025 | 2024 | 2023 | 2022 | 2021 |
| Surplus (deficit) | $2,375,009 | $2,929,649 | $2,873,240 | $3,532,331 | $1,113,488 |
| Other changes in net assets | $0 | $0 | $0 | $0 | $0 |
| Total change in net assets | $2,375,009 | $2,929,649 | $2,873,240 | $3,532,331 | $1,113,488 |
Compensation
| Name | Title | Compensation |
| Allen Howlett | Superintendent | $200,376 |
| Bret Moehlmann | CFO | $127,996 |
| Duane Gray | Member | $6,262 |
Compensation data as of: 6/30/2025
Response from ministry
No response has been provided by this ministry.
The information below was provided to MinistryWatch by the ministry itself. It was last updated 4/22/2026. To update the information below, please email: [email protected]