Northwest Christian Schools 
The information on this page was last updated 10/9/2026. If you see errors or omissions, please email: [email protected]
Summary
Preparing minds and transforming hearts.
Contact information
Mailing address:
Northwest Christian Schools
5104 E. Bernhill Road
Colbert, WA 99005
Website: nwcs.org
Phone: 509-238-4005
Email: [email protected]
Organization details
EIN: 910601566
CEO/President: Roger Gerstenberger
Chairman: Wendy Liddell
Board size: 10
Founder:
Ruling year: 1950
Tax deductible: Yes
Fiscal year end: 08/31
Member of ECFA: No
Member of ECFA since:
Purpose
To be a premier Christian school serving the Spokane area with quality education. Northwest Christian Schools is a community of faculty, students, families and supporters who are working together with excellence and a commitment to educate and disciple students to become leaders within the church, community and world.
Mission statement
To provide a gospel-centered education every day for every student.
Statement of faith
We believe that there is one God, eternally existent in three persons: Father, Son and Holy Spirit.
We believe in the deity of our Lord Jesus Christ, in His virgin birth, in His sinless life, in His miracles, in His vicarious and atoning death through His shed blood, in His bodily resurrection, in His ascension to the right hand of the Father, and in His personal return to power and glory.
We believe that for the salvation of lost and sinful man, regeneration by the Holy Spirit is essential.
We believe in the present ministry of the Holy Spirit by whose indwelling the Christian is enabled to live a Godly life.
We believe in the resurrection of both the saved and the lost; they that are saved unto the resurrection of life and they that are lost unto the resurrection of damnation.
We believe in the spiritual unity of believers in our Lord Jesus Christ.
We believe the Bible to be the inspired, the only infallible authoritative Word of God. For purposes of Northwest Christian's faith, doctrine, practice, policy, and discipline, the Board of Regents is Northwest Christian's final interpretive authority on the Bible's meaning and application.
Donor confidence score
Show donor confidence score details
To understand our donor confidence score, click here.
Transparency grade
D
To understand our transparency grade, click here.
Financial efficiency ratings
Sector: K-12 Schools/Academies
| Category | Rating | Overall rank | Sector rank |
| Overall efficiency rating | | 853 of 1582 | 173 of 271 |
| Fund acquisition rating | | 1149 of 1583 | 205 of 271 |
| Resource allocation rating | | 339 of 1583 | 62 of 271 |
| Asset utilization rating | | 997 of 1583 | 192 of 271 |
According to the organization's Form 990, it received $87,427 in government grants in 2025.
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 | 9% | 28% | 26% | 27% | 4% | 21% |
Fundraising cost ratio Fundraising cost ratio = Fundraising expense / Total revenue | 2% | 2% | 2% | 2% | 1% | 2% |
Contributions reliance Contributions reliance = Total contributions / Total revenue | 12% | 7% | 7% | 8% | 28% | 8% |
Fundraising expense ratio Fundraising expense ratio = Fundraising expense / Total expenses | 2% | 2% | 2% | 2% | 1% | 2% |
Other revenue reliance Other revenue reliance = Total other revenue / Total revenue | 88% | 93% | 93% | 92% | 72% | 92% |
| Operating ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Program expense ratio Program expense ratio = Program services / Total expenses | 83% | 89% | 89% | 90% | 73% | 69% |
Spending ratio Spending ratio = Total expenses / Total revenue | 93% | 95% | 101% | 99% | 78% | 102% |
Program output ratio Program output ratio = Program services / Total revenue | 77% | 85% | 90% | 89% | 57% | 70% |
Savings ratio Savings ratio = Surplus (deficit) / Total revenue | 7% | 5% | -1% | 1% | 22% | -2% |
Reserve accumulation rate Reserve accumulation rate = Surplus (deficit) / Net assets | 7% | 6% | -1% | 1% | 24% | -2% |
General and admin ratio General and admin ratio = Management and general expense / Total expenses | 14% | 9% | 10% | 8% | 26% | 29% |
| Investing ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Total asset turnover Total asset turnover = Total expenses / Total assets | 0.54 | 0.48 | 0.44 | 0.42 | 0.28 | 0.26 |
Degree of long-term investment Degree of long-term investment = Total assets / Total current assets | 3.13 | 4.57 | 4.49 | 3.23 | 2.22 | 2.84 |
Current asset turnover Current asset turnover = Total expenses / Total current assets | 1.98 | 2.20 | 1.98 | 1.35 | 0.61 | 0.73 |
| Liquidity ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Current ratio Current ratio = Total current assets / Total current liabilities | 2.80 | 2.12 | 2.19 | 3.01 | 1.82 | 1.62 |
Current liabilities ratio Current liabilities ratio = Total current liabilities / Total current assets | 0.35 | 0.47 | 0.46 | 0.33 | 0.55 | 0.62 |
Liquid reserve level Liquid reserve level = (Total current assets - Total current liabilities) / (Total expenses / 12) | 3.53 | 2.88 | 3.30 | 5.95 | 8.78 | 6.30 |
| Solvency ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Liabilities ratio Liabilities ratio = Total liabilities / Total assets | 30% | 59% | 61% | 60% | 67% | 72% |
Debt ratio Debt ratio = Debt / Total assets | 10% | 48% | 51% | 49% | 42% | 50% |
Reserve coverage ratio Reserve coverage ratio = Net assets / Total expenses | 116% | 86% | 89% | 97% | 118% | 109% |
Financials
| Balance sheet | |||||
| Assets | 2025 | 2024 | 2023 | 2022 | 2021 |
| Cash | $5,067,780 | $5,307,614 | $4,428,586 | $3,528,463 | $3,154,589 |
| Receivables, inventories, prepaids | $295,411 | $169,180 | $616,882 | $6,966,385 | $3,680,826 |
| Short-term investments | $0 | $0 | $2,465,026 | $2,527,016 | $1,995,163 |
| Other current assets | $0 | $0 | $0 | $0 | $0 |
| Total current assets | $5,363,191 | $5,476,794 | $7,510,494 | $13,021,864 | $8,830,578 |
| Long-term investments | $2,784,587 | $2,016,357 | $0 | $0 | $0 |
| Fixed assets | $15,674,123 | $16,248,100 | $15,707,899 | $15,899,957 | $16,176,317 |
| Other long-term assets | $671,161 | $837,084 | $1,011,075 | $1 | $89,729 |
| Total long-term assets | $19,129,871 | $19,101,541 | $16,718,974 | $15,899,958 | $16,266,046 |
| Total assets | $24,493,062 | $24,578,335 | $24,229,468 | $28,921,822 | $25,096,624 |
| Liabilities | 2025 | 2024 | 2023 | 2022 | 2021 |
| Payables and accrued expenses | $347,247 | $229,177 | $256,567 | $234,477 | $49,736 |
| Other current liabilities | $2,181,664 | $2,267,603 | $2,238,282 | $6,927,101 | $5,402,894 |
| Total current liabilities | $2,528,911 | $2,496,780 | $2,494,849 | $7,161,578 | $5,452,630 |
| Debt | $11,845,934 | $12,469,325 | $11,928,950 | $12,234,606 | $12,583,421 |
| Due to (from) affiliates | $0 | $0 | $0 | $0 | $0 |
| Other long-term liabilities | $0 | $0 | $10,128 | $106,020 | $77,655 |
| Total long-term liabilities | $11,845,934 | $12,469,325 | $11,939,078 | $12,340,626 | $12,661,076 |
| Total liabilities | $14,374,845 | $14,966,105 | $14,433,927 | $19,502,204 | $18,113,706 |
| Net assets | 2025 | 2024 | 2023 | 2022 | 2021 |
| Without donor restrictions | $2,971,749 | $2,932,969 | $3,296,757 | $3,003,557 | $592,682 |
| With donor restrictions | $7,146,468 | $6,679,261 | $6,498,784 | $6,416,061 | $6,390,236 |
| Net assets | $10,118,217 | $9,612,230 | $9,795,541 | $9,419,618 | $6,982,918 |
| Revenues and expenses | |||||
| Revenue | 2025 | 2024 | 2023 | 2022 | 2021 |
| Total contributions | $857,069 | $701,977 | $787,994 | $2,826,740 | $534,396 |
| Program service revenue | $8,889,591 | $8,185,064 | $7,451,051 | $6,225,135 | $4,836,891 |
| Membership dues | $0 | $0 | $0 | $0 | $0 |
| Investment income | $253,411 | $146,290 | $253,962 | $276,494 | $62,947 |
| Other revenue | $2,398,172 | $1,686,712 | $1,730,003 | $936,485 | $880,148 |
| Total other revenue | $11,541,174 | $10,018,066 | $9,435,016 | $7,438,114 | $5,779,986 |
| Total revenue | $12,398,243 | $10,720,043 | $10,223,010 | $10,264,854 | $6,314,382 |
| Expenses | 2025 | 2024 | 2023 | 2022 | 2021 |
| Program services | $10,506,646 | $9,633,141 | $9,124,522 | $5,819,746 | $4,435,923 |
| Management and general | $1,070,521 | $1,031,926 | $772,841 | $2,066,773 | $1,886,592 |
| Fundraising | $242,350 | $182,117 | $210,173 | $118,631 | $110,277 |
| Total expenses | $11,819,517 | $10,847,184 | $10,107,536 | $8,005,150 | $6,432,792 |
| Change in net assets | 2025 | 2024 | 2023 | 2022 | 2021 |
| Surplus (deficit) | $578,726 | ($127,141) | $115,474 | $2,259,704 | ($118,410) |
| Other changes in net assets | $0 | $0 | $0 | $0 | $0 |
| Total change in net assets | $578,726 | ($127,141) | $115,474 | $2,259,704 | ($118,410) |
Compensation
| Name | Title | Compensation |
| Roger Gerstenberger | Head of Schools | $170,802 |
| Katie Richardson | CFO | $79,047 |
Compensation data as of: 8/31/2025
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 10/9/2026. To update the information below, please email: [email protected]