Civic Intelligence

Cornerstone Academy of the Ozarks

EIN 27-4580973 • 501(c)3 • Warsaw, MO

Profile

Establish and maintain a private school

PO Box 1093Warsaw, MO 65355

www.cornerstoneacademyoftheozarks.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

66th percentile

12%

Higher net margin than 66% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

77th percentile

23%

Faster asset growth than 77% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

58th percentile

4.6%

Faster revenue growth than 58% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets60th percentile

Assets

Up

$49,748

Up $9,353 (+23%) from 2024

Liabilities

Down

$0

Down $137 (-100%) from 2024

Net Assets

Up

$49,748

Up $9,490 (+24%) from 2024

Operations
Liabilities / Revenue62nd percentileNet Margin66th percentile

Revenue

Up

$81,235

Up $3,538 (+4.6%) from 2024

Expenses

Down

$71,798

Down $8,145 (-10%) from 2024

Net Income

Up

$9,437

Up $11,683 (+520%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth77th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$100K$50K$0Assets 2021: $81,198Liabilities 2021: $2,847Net Assets 2021: $78,3512021Assets 2022: $61,903Liabilities 2022: $3,057Net Assets 2022: $58,8462022Assets 2023: $42,911Liabilities 2023: $346Net Assets 2023: $42,5652023Assets 2024: $40,395Liabilities 2024: $137Net Assets 2024: $40,2582024Assets 2025: $49,748Liabilities 2025: $0Net Assets 2025: $49,7482025

Highlighted filing

2025

Assets$49,748
Liabilities$0
Net Assets$49,748
Open 2025 Filing

Operations Trend

Revenue Growth58th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$100K$50K$0-$50KRevenue 2021: $82,562Expenses 2021: $90,948Net Income 2021: -$8,3862021Revenue 2022: $72,586Expenses 2022: $92,091Net Income 2022: -$19,5052022Revenue 2023: $59,076Expenses 2023: $75,357Net Income 2023: -$16,2812023Revenue 2024: $77,697Expenses 2024: $79,943Net Income 2024: -$2,2462024Revenue 2025: $81,235Expenses 2025: $71,798Net Income 2025: $9,4372025

Highlighted filing

2025

Revenue$81,235
Expenses$71,798
Net Income$9,437
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$49,748
Liabilities
$0
Net assets
$49,748
Revenue
$81,235
Expenses
$71,798
Net income
$9,437
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$49.7$0.00$49.7$81.2$71.8$9.44
2024Detailed filing. Detailed filing data is available for this year.$40.4$0.14$40.3$77.7$79.9$2.25
2023Detailed filing. Detailed filing data is available for this year.$42.9$0.35$42.6$59.1$75.4$16.3
2022Detailed filing. Detailed filing data is available for this year.$61.9$3.06$58.8$72.6$92.1$19.5
2021Detailed filing. Detailed filing data is available for this year.$81.2$2.85$78.4$82.6$90.9$8.39
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2024 to Jul 31, 2025
Signed
Nov 18, 2025
Return Version
2024v5.2
Gross Receipts
$87,718
Mission and Program Overview

Mission

Establish and maintain a private school

Program Services

DescriptionGrantsExpenses
To educate children in grades K-12$0$78,281
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Rebecka SpencerPresident-$0--
Randy SmithVice President-$0--
Brenda AllcornSecretary-$0--
Scott SpencerTreasurer-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
General Fundraising Requests----
Filing and Contact Details

Filer

Filer Name
Cornerstone Academy of the Ozarks
EIN
27-4580973
Phone
5136926928
Address
PO Box 1093, Warsaw, MO 65355

Signing Officer

Name
Rebecka Spencer
Title
President
Phone
5736926928
Signed
2025-11-18
Discuss with paid preparer
Yes

Preparer

Firm
Leslie Wilson CPA
Address
1067 S Trigger Ct, Apache Jct, AZ 85119-8863
Preparer
Leslie Wilson
Phone
9134397786
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 16 - Other Expenses

“Description: Curriculum. Amount: 3,635. Description: Program Expenses. Amount: 2,729. Description: Payroll Tax Expense. Amount: 5,204. Total to Form 990-EZ, line 16: 11,568.”

Form 990-EZ, Part II, Line 26 - Other Liabilities

“Description: Federal Payroll Taxes. Beg. of Year Amount: 84. End of Year Amount: 0.”

Raw XML Appendix159 raw XML fields

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

Path#Value
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IRS990EZ/BooksInCareOfDetail/PhoneNum05736926928
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO Box 1093
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Warsaw
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MO
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd065355
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt040395
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IRS990EZ/OccupancyRentUtltsAndMaintAmt02088
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Rebecka Spencer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Randy Smith
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Brenda Allcorn
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Scott Spencer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Treasurer
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
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IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherEmployeePaidOver100kCnt00
IRS990EZ/OtherExpensesTotalAmt011568
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
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IRS990EZ/PrintingPublicationsPostageAmt0600
IRS990EZ/ProgramServiceRevenueAmt045811
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IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
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IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SalariesOtherCompEmplBnftAmt056229
IRS990EZ/SchoolOperatingInd01
IRS990EZ/SpecialEventsDirectExpensesAmt06483
IRS990EZ/SpecialEventsNetIncomeLossAmt019255
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt084
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
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IRS990ScheduleA/SchoolInd0X
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0General Fundraising Requests
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description: Curriculum. Amount: 3,635. Description: Program Expenses. Amount: 2,729. Description: Payroll Tax Expense. Amount: 5,204. Total to Form 990-EZ, line 16: 11,568.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description: Federal Payroll Taxes. Beg. of Year Amount: 84. End of Year Amount: 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 16 - Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part II, Line 26 - Other Liabilities
TransferPrsnlBnftContractsDecl/DeclarationDesc0The organization did not, during the year, receive any funds, directly,or indirectly, to pay premiums on a personal benefit contract.The organization, did not, during the year, pay any premiums, directly,or indirectly, on a personal benefit contract.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Rebecka Spencer
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum05736926928
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Cornerstone Academy of the Ozarks
ReturnHeader/Filer/BusinessNameControlTxt0CORN
ReturnHeader/Filer/EIN0274580973
ReturnHeader/Filer/PhoneNum05136926928
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 1093
ReturnHeader/Filer/USAddress/CityNm0Warsaw
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MO
ReturnHeader/Filer/USAddress/ZIPCd065355
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0431914514
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Leslie Wilson CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01067 S Trigger Ct
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Apache Jct
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AZ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0851198863
ReturnHeader/PreparerPersonGrp/PhoneNum09134397786
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-18
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Leslie Wilson
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-11-18T19:08:07-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-08-01
ReturnHeader/TaxPeriodEndDt02025-07-31
ReturnHeader/TaxYr02024

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