Civic Intelligence

Oak Grove Classical Academy Inc.

990 • Fiscal year 2024 • EIN 26-1217505

Jul 01, 2023 to Jun 30, 2024 • Filed on Oct 18, 2024

Organization Profilewww.oakgroveclassical.com
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

76th percentile

0.84x

Higher debt load relative to assets than 76% of similar nonprofits.

2024 filings • NTEE B20 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

81st percentile

0.59x

Higher debt load relative to revenue than 81% of similar nonprofits.

2024 filings • NTEE B20 • $1M-$5M nonprofits • Source year 2024

Net Margin

44th percentile

2.2%

Higher net margin than 44% of similar nonprofits.

2024 filings • NTEE B20 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

79th percentile

$102,299

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 3.7% of source-year revenue.

2024 filings • NTEE B20 • $1M-$5M nonprofits • Source year 2024

Asset Growth

50th percentile

4.2%

Faster asset growth than 50% of similar nonprofits.

2024 filings • NTEE B • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

61st percentile

16%

Faster revenue growth than 61% of similar nonprofits.

2024 filings • NTEE B • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets76th percentile

Assets

Up

$1,943,694

Up $78,250 (+4.2%) from 2023

Net Assets

Up

$309,297

Up $60,937 (+25%) from 2023

Liabilities

Up

$1,634,397

Up $17,313 (+1.1%) from 2023

Revenue And Expenses
Liabilities / Revenue81st percentileNet Margin44th percentile

Revenue

Up

$2,791,762

Up $393,965 (+16%) from 2023

Expenses

Up

$2,730,825

Up $328,985 (+14%) from 2023

Net Income

Up

$60,937

Up $64,980 (+1607%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth50th percentile

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

2024

Assets$1,943,694
Liabilities$1,634,397
Net Assets$309,297
Open 2024 Filing

Operations Trend

Revenue Growth61st percentile

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

2024

Revenue$2,791,762
Expenses$2,730,825
Net Income$60,937
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Oct 18, 2024
Return Version
2023v5.1
Gross Receipts
$2,815,140
Mission and Program Overview

Mission

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,312,953$1,455,118▲ $142,165
Savings and Temporary Cash Investments$368,951$386,725▲ $17,774
Land, Buildings, and Equipment, Net$12,586$14,242▲ $1,656
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,865,444$1,943,694▲ $78,250
Other Assets Total$170,954$87,609▼ $83,345
Liabilities
Deferred Revenue$1,439,275$1,541,128▲ $101,853
Other Liabilities$170,954$87,609▼ $83,345
Grants Payable$6,855$5,660▼ $1,195
Total Liabilities$1,617,084$1,634,397▲ $17,313
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$248,360$309,297▲ $60,937
Total Net Assets Fund Balance$248,360$309,297▲ $60,937
Total Liabilities and Net Assets / Fund Balance$1,865,444$1,943,694▲ $78,250

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,750$9,250$14,000
Leasehold Improvements$5,475$7,158$12,633
Other Land Buildings$4,017$5,489$9,506
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jonathan WinnHeadmasterFT$100,411$1,888$102,299

Board Members and Trustees

NameTitle
Andy DiercksPresident
Jay RushVice President
Brandon RobinsonDirector
Dani SorensonDirector
David HicksDirector
Jennifer RobinsonDirector
Leah RushDirector
Whitney HicksDirector
Megan DiercksSecretary
Kurt SorensonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$202,447
Program Service Revenue
$2,595,506
Investment Income
$6,537
Other Revenue
$-12,728
All Other Contributions
$57,964
Change in Net Assets
$60,937

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,815,140
Revenue Not Reported on Financial Statements
$-23,378
Other Revenue Adjustments
$-23,378
Total Revenue per Audited Statements
$2,815,140
Total Revenue per Form 990
$2,791,762
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,102,449
Other Expenses$628,376
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,432,208$376,992-$1,809,200
Payroll Taxes$130,390$43,463-$173,853
Occupancy$114,197$38,066-$152,263
Current Officers, Directors, Trustees, and Key Employees-$102,299-$102,299
Other Expenses$58,326$19,442-$77,768
Insurance$19,902$6,634-$26,536
Pension Plan Contributions$14,239$2,858-$17,097
Depreciation Depletion$3,334--$3,334
Total Functional Expenses$2,141,071$589,754$0$2,730,825

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,754,203
Expenses per Audited Statements$2,730,825
Total Expenses per Form 990$2,730,825
Expenses Not Reported on Form 990$23,378
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$23,378
Gaming Gross Income$10,650
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$85,254-$4,536-
Jogathon$59,229-$8,999-
Total Events$144,483-$23,378$-23,378
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Right-of-use liability$87,609
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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

Governance Explanations

Form 990, Part VI, Section A, Line 2

“Andy Diercks, board president, and Megan Diercks, board secretary, are married.Jay Rush, board vice president, and Leah Rush, board director, are married.Kurt Sorenson, board treasurer, and Dani Sorenson, board director, are married.David Hicks, board director, and Whitney Hicks, board director, are married.Brandon Robinson, board director, and Jennifer Robinson, board director, are married.”

Form 990, Part VI, Section B, Line 11B

“Form 990 is reviewed by the Board President then given to the Board of Directors.”

Form 990, Part VI, Section B, Line 12C

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

Form 990, Part VI, Section B, Line 15A

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

Form 990, Part VI, Section B, Line 15B

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

Form 990, Part VI, Section C, Line 19

“Governing documents, policies, financial statements and the IRS Form 990 are made available to the public upon request.”

Filing and Contact Details

Filer

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

Signing Officer

Name
Andy Diercks
Title
President
Signed
2024-10-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Andy Diercks
Formed
2008
Legal Domicile
Nm
Voting Board Members
10
Independent Board Members
5
Employees
110
Volunteers
30

Preparer

Firm
Janice Moen CPA
Address
12 Vista Drive, Hooksett, NH 03106
Preparer
Janice Moen CPA
Phone
5052502231
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“The School has received tax-exempt status under Code Section 501(c)(3) of the Internal Revenue Code. The School has adopted accounting principles generally accepted in the United States of American as they relate to uncertain tax positions and had evaluated its tax positions taken for all open tax years. The School is not currently under audit nor has the School been contacted by any of these jurisdictions. Management believes that the activities of the School are within their tax-exempt purpose, and that there are no uncertain tax positions.”

Part XII, Line 2D: Other expenses and losses per audited F/S

“Event expenses netted against revenue $23378”

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IRS990/MissionDesc0Oak Grove Classical Academy provides a Christ-centered, classical education utilizing a University Model.
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IRS990/OccupancyGrp/ProgramServicesAmt0114197
IRS990/OccupancyGrp/TotalAmt0152263
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IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
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IRS990/OtherExpensesGrp/Desc1Student Activities
IRS990/OtherExpensesGrp/Desc2Program Administration
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IRS990/OtherExpensesGrp/ProgramServicesAmt0226892
IRS990/OtherExpensesGrp/ProgramServicesAmt1141583
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IRS990/OtherSalariesAndWagesGrp/TotalAmt01809200
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IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt043463
IRS990/PayrollTaxesGrp/ProgramServicesAmt0130390
IRS990/PayrollTaxesGrp/TotalAmt0173853
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt02858
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt014239
IRS990/PensionPlanContributionsGrp/TotalAmt017097
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IRS990/ProgramServiceRevenueGrp/Desc0Friday Refinement Income
IRS990/ProgramServiceRevenueGrp/Desc1Registration fees
IRS990/ProgramServiceRevenueGrp/Desc2Student activity income
IRS990/ProgramServiceRevenueGrp/Desc3Tuition
IRS990/ProgramServiceRevenueGrp/Desc4Yearbook income
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt040564
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1126302
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt412210
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0138347
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0609931
IRS990/PYOtherRevenueAmt0-3352
IRS990/PYProgramServiceRevenueAmt02262802
IRS990/PYRevenuesLessExpensesAmt0-4043
IRS990/PYSalariesCompEmpBnftPaidAmt01791909
IRS990/PYTotalExpensesAmt02401840
IRS990/PYTotalRevenueAmt02397797
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt060937
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt02595506
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0368951
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
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IRS990ScheduleD/EquipmentGrp/BookValueAmt04750
IRS990ScheduleD/EquipmentGrp/DepreciationAmt09250
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt014000
IRS990ScheduleD/ExpensesNotReportedAmt023378
IRS990ScheduleD/ExpensesSubtotalAmt02730825
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt05475
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt07158
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt012633
IRS990ScheduleD/OtherExpensesIncludedAmt023378
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt04017
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt087609
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IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-23378
IRS990ScheduleD/RevenueSubtotalAmt02815140
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The School has received tax-exempt status under Code Section 501(c)(3) of the Internal Revenue Code. The School has adopted accounting principles generally accepted in the United States of American as they relate to uncertain tax positions and had evaluated its tax positions taken for all open tax years. The School is not currently under audit nor has the School been contacted by any of these jurisdictions. Management believes that the activities of the School are within their tax-exempt purpose, and that there are no uncertain tax positions.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Event expenses netted against revenue $23378
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XII, Line 2d: Other expenses and losses per audited F/S
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IRS990ScheduleD/TotalExpensesPerForm990Amt02730825
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IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02815140
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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.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,943,694
Liabilities
$1,634,397
Net assets
$309,297
Revenue
$2,791,762
Expenses
$2,730,825
Net income
$60,937
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
2024Detailed filing. Detailed filing data is available for this year.$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
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$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