Civic Intelligence

Oak Grove Classical Academy Inc.

990 • Fiscal year 2017 • EIN 26-1217505

Jul 01, 2016 to Jun 30, 2017 • Filed on May 10, 2018

PO Box 91314Albuquerque, NM 87199

(505) 269-2696

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

32nd percentile

0.02x

Higher debt load relative to assets than 32% of similar nonprofits.

2017 filings • NTEE B • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

24th percentile

0.01x

Higher debt load relative to revenue than 24% of similar nonprofits.

2017 filings • NTEE B • $1M-$5M nonprofits • Source year 2017

Net Margin

16th percentile

-8.2%

Higher net margin than 16% of similar nonprofits.

2017 filings • NTEE B • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

51st percentile

$72,645

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 7.1% of source-year revenue.

2017 filings • NTEE B • $1M-$5M nonprofits • Source year 2017

Asset Growth

6th percentile

-24%

Faster asset growth than 6% of similar nonprofits.

2017 filings • NTEE B • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

22nd percentile

-5.4%

Faster revenue growth than 22% of similar nonprofits.

2017 filings • NTEE B • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$307,514

Down $98,226 (-24%) from 2016

Net Assets

Down

$300,173

Down $99,351 (-25%) from 2016

Liabilities

Up

$7,341

Up $1,125 (+18%) from 2016

Revenue

Down

$1,017,656

Down $58,564 (-5.4%) from 2016

Expenses

Up

$1,100,908

Up $82,407 (+8.1%) from 2016

Net Income

Down

-$83,252

Down $140,971 (-244%) from 2016

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$2.0M$1.5M$1.0M$500K$0Assets 2010: $125,024Liabilities 2010: $1,589Net Assets 2010: $123,4352010Assets 2012: $158,228Liabilities 2012: $4,908Net Assets 2012: $153,3202012Assets 2013: $263,853Liabilities 2013: $5,672Net Assets 2013: $258,1812013Assets 2014: $362,531Liabilities 2014: $780Net Assets 2014: $361,7512014Assets 2015: $342,742Liabilities 2015: $937Net Assets 2015: $341,8052015Assets 2016: $405,740Liabilities 2016: $6,216Net Assets 2016: $399,5242016Assets 2017: $307,514Liabilities 2017: $7,341Net Assets 2017: $300,1732017Assets 2020: $884,220Liabilities 2020: $356,933Net Assets 2020: $527,2872020Assets 2021: $1,182,842Liabilities 2021: $1,060,648Net Assets 2021: $122,1942021Assets 2022: $1,484,519Liabilities 2022: $1,232,116Net Assets 2022: $252,4032022Assets 2023: $1,865,444Liabilities 2023: $1,617,084Net Assets 2023: $248,3602023Assets 2024: $1,943,694Liabilities 2024: $1,634,397Net Assets 2024: $309,2972024Assets 2025: $1,895,238Liabilities 2025: $1,446,109Net Assets 2025: $449,1292025

Highlighted filing

2017

Assets$307,514
Liabilities$7,341
Net Assets$300,173

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2010: $237,254Expenses 2010: $138,851Net Income 2010: $98,4032010Expenses 2012: $328,8752012Expenses 2013: $430,4052013Revenue 2014: $712,722Expenses 2014: $609,152Net Income 2014: $103,5702014Revenue 2015: $904,578Expenses 2015: $924,524Net Income 2015: -$19,9462015Revenue 2016: $1,076,220Expenses 2016: $1,018,501Net Income 2016: $57,7192016Revenue 2017: $1,017,656Expenses 2017: $1,100,908Net Income 2017: -$83,2522017Revenue 2020: $1,544,591Expenses 2020: $1,392,077Net Income 2020: $152,5142020Revenue 2021: $1,674,865Expenses 2021: $1,647,081Net Income 2021: $27,7842021Revenue 2022: $2,122,283Expenses 2022: $1,992,074Net Income 2022: $130,2092022Revenue 2023: $2,397,797Expenses 2023: $2,401,840Net Income 2023: -$4,0432023Revenue 2024: $2,791,762Expenses 2024: $2,730,825Net Income 2024: $60,9372024Revenue 2025: $3,306,715Expenses 2025: $3,166,883Net Income 2025: $139,8322025

Highlighted filing

2017

Revenue$1,017,656
Expenses$1,100,908
Net Income-$83,252
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 10, 2018
Return Version
2016v3.0
Gross Receipts
$1,017,656
Mission and Program Overview

Mission

Oak Grove Classical Academy provides a Christ-centered, classical education utilizing a University Model.

We partner with parents in the educating of their children through a classical university model approach.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$378,906$290,194▼ $88,712
Land, Buildings, and Equipment, Net$26,220$17,220▼ $9,000
Savings and Temporary Cash Investments$614$100▼ $514
Total Assets$405,740$307,514▼ $98,226
Liabilities
Accounts Payable and Accrued Expenses$6,216$7,341▲ $1,125
Total Liabilities$6,216$7,341▲ $1,125
Net Assets / Fund Balance
Unrestricted Net Assets$399,524$300,173▼ $99,351
Total Net Assets Fund Balance$399,524$300,173▼ $99,351
Total Liabilities and Net Assets / Fund Balance$405,740$307,514▼ $98,226

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$5,850$3,159-
Leasehold Improvements$11,370$1,263-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Stephen CollinsHeadmasterFT$59,422$13,223$72,645

Board Members and Trustees

NameTitle
Matt MulliganPresident
Jay RushVice President
Angela ShiverDirector
Cara RayDirector
Dave AdkinsDirector
Leah RushDirector
Nikki MulliganDirector
Tim RayChief Financial Officer
Anna AdkinsSecretary
Miles ShiverTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$20,748
Program Service Revenue
$996,908
Investment Income
$0
Other Revenue
$0
All Other Contributions
$20,748
Change in Net Assets
$-83,252
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$835,580
Other Expenses$265,328
Total Fundraising Expense$6,128
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$695,657$0$0$695,657
Office Expenses$93,035$11,521$5,860$110,416
Current Officers, Directors, Trustees, and Key Employees$0$77,295$0$77,295
Occupancy$57,829$8,110$0$65,939
Payroll Taxes$56,365$6,263$0$62,628
Fees for Services Management$0$25,400$0$25,400
Insurance$17,985$5,981$0$23,966
Advertising$0$15,031$0$15,031
Other Expenses$3,829$425$0$4,254
Fees for Services Accounting$0$4,246$0$4,246
Travel$0$1,793$0$1,793
Depreciation Depletion$1,012$105$0$1,117
Total Functional Expenses$936,950$157,830$6,128$1,100,908
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Oak Grove Classical Academy Inc
EIN
26-1217505
Phone
5052692696
Address
PO Box 91314, Albuquerque, NM 87199

Signing Officer

Name
Tim Ray
Title
Chief Financial Officer
Phone
5052692696
Signed
2018-05-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tim Ray
Formed
2008
Legal Domicile
Nm
Voting Board Members
10
Independent Board Members
10
Employees
71
Volunteers
32

Preparer

Firm
Robinson Business Strategies LLC
Address
PO Box 90912, ALBUQUERQUE, NM 87199-0912
Preparer
Carol Robinson-ammons
Phone
5052391717
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Form 990 is reviewed by the Chief Financial Officer then given to the board.

Pt VI, Line 12C

Members with conflicts of interest are recused from the decision making process.

Pt VI, Line 15A

Salaries are determined by the board from a comparison of similar positions in NAUMS.

Pt VI, Line 15B

Salaries are determined by the board from a comparison of similar positions in NAUMS.

Pt VI, Line 19

All documents are available upon request from interested parties.

Pt VI, Line 2

The board of directors consist of married couples.

Pt VI, Line 8B

There are no committees that can act for the board.

Form 990EZ, Part I, Line 16

Advertising

Form 990EZ, Part I, Line 16

Curriculum materials

Form 990EZ, Part I, Line 16

Dues and subscriptions

Form 990EZ, Part I, Line 16

Insurance

Form 990EZ, Part I, Line 16

Meals and entertainment

Form 990EZ, Part I, Line 16

Office supplies

Form 990EZ, Part I, Line 16

Taxes and licenses

Form 990EZ, Part I, Line 16

Teacher background reports

Form 990EZ, Part I, Line 16

Teacher gifts

Form 990EZ, Part I, Line 16

Teacher training

Form 990EZ, Part I, Line 16

Travel

Form 990EZ, Part II, Line 24

Computer

Form 990EZ, Part II, Line 26

Payroll taxes payable

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ProgramServiceRevenueGrp/BusinessCd2611110
IRS990/ProgramServiceRevenueGrp/Desc0Tuition
IRS990/ProgramServiceRevenueGrp/Desc1Activity fees
IRS990/ProgramServiceRevenueGrp/Desc2Parent organization
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0916923
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt171994
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt27991
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt011426
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0253
IRS990/PYOtherExpensesAmt0237809
IRS990/PYProgramServiceRevenueAmt01064541
IRS990/PYRevenuesLessExpensesAmt057719
IRS990/PYSalariesCompEmpBnftPaidAmt0780692
IRS990/PYTotalExpensesAmt01018501
IRS990/PYTotalRevenueAmt01076220
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-83252
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01011156
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0614
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0100
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt05850
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03159
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt09009
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt011370
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01263
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt012633
IRS990ScheduleD/TotalBookValueLandBuildingsAmt017220
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE POLICY IS PUBLISHED IN THE SCHOOL SECTION OF THE LOCAL PAPER. IT IS ALSO ON OUR WEBSITE THE POLICY IS PUBLISHED IN THE SCHOOL SECTION OF THE LOCAL PAPER. IT IS ALSO ON OUR WEBSITE.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Line 3
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 is reviewed by the Chief Financial Officer then given to the board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Members with conflicts of interest are recused from the decision making process.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Salaries are determined by the board from a comparison of similar positions in NAUMS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Salaries are determined by the board from a comparison of similar positions in NAUMS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4All documents are available upon request from interested parties.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The board of directors consist of married couples.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6There are no committees that can act for the board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Advertising
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Curriculum materials
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Dues and subscriptions
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Insurance
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Meals and entertainment
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Office supplies
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Taxes and licenses
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Teacher background reports
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15Teacher gifts
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16Teacher training
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17Travel
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18Computer
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt19Payroll taxes payable
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt VI, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc18Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc19Form 990EZ, Part II, Line 26
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NM
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0405740
IRS990/TotalAssetsEOYAmt0307514
IRS990/TotalAssetsGrp/BOYAmt0405740
IRS990/TotalAssetsGrp/EOYAmt0307514
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt020748
IRS990/TotalEmployeeCnt071
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt06128
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0157830
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0936950
IRS990/TotalFunctionalExpensesGrp/TotalAmt01100908
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt06216
IRS990/TotalLiabilitiesEOYAmt07341
IRS990/TotalLiabilitiesGrp/BOYAmt06216
IRS990/TotalLiabilitiesGrp/EOYAmt07341
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0399524
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0300173
IRS990/TotalOtherCompensationAmt013223

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.90$1.45$0.45$3.31$3.17$0.14
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.94$1.63$0.31$2.79$2.73$0.06
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.87$1.62$0.25$2.40$2.40$0.00
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.48$1.23$0.25$2.12$1.99$0.13
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.18$1.06$0.12$1.67$1.65$0.03
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.88$0.36$0.53$1.54$1.39$0.15
2017Detailed filing. Detailed filing data is available for this year.$0.31$0.01$0.30$1.02$1.10$0.08
2016Detailed filing. Detailed filing data is available for this year.$0.41$0.01$0.40$1.08$1.02$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.34$0.00$0.34$0.90$0.92$0.02
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.36$0.00$0.36$0.71$0.61$0.10
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.26$0.01$0.26$0.43
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.16$0.00$0.15$0.33
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.13$0.00$0.12$0.24$0.14$0.10