Civic Intelligence

The Classical Academy

EIN 33-0857665 • 501(c)3 • Escondido, CA

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Profile

The mission of the classical academies is to partner witjh parents to inspire each student to think critically, communicate effectively, and achieve excellence by providing academic choice.

355 E Grand AvenueEscondido, CA 92025

classicalacademy.com/CLASSICAL

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.80x

Higher debt load relative to assets than 83% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Source year 2024

Liabilities / Revenue

80th percentile

1.54x

Higher debt load relative to revenue than 80% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Source year 2024

Net Margin

55th percentile

6.0%

Higher net margin than 55% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

91st percentile

31%

Faster asset growth than 91% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Annualized from 2022 to 2024

Revenue Growth

87th percentile

38%

Faster revenue growth than 87% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets83rd percentile

Assets

Up

$153,773,770

Up $2,031,356 (+1.3%) from 2023

Liabilities

Down

$122,299,282

Down $2,736,151 (-2.2%) from 2023

Net Assets

Up

$31,474,488

Up $4,767,507 (+18%) from 2023

Operations
Liabilities / Revenue80th percentileNet Margin55th percentile

Revenue

Up

$79,386,823

Up $4,596,839 (+6.1%) from 2023

Expenses

Up

$74,619,316

Up $4,496,490 (+6.4%) from 2023

Net Income

Up

$4,767,507

Up $100,349 (+2.2%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth91st percentile

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

$200M$150M$100M$50M$0Assets 2012: $3,549,750Liabilities 2012: $1,763,721Net Assets 2012: $1,786,0292012Assets 2013: $4,531,508Liabilities 2013: $2,360,027Net Assets 2013: $2,171,4812013Assets 2014: $28,180,905Liabilities 2014: $25,548,947Net Assets 2014: $2,631,9582014Assets 2015: $28,853,819Liabilities 2015: $25,740,928Net Assets 2015: $3,112,8912015Assets 2016: $29,908,581Liabilities 2016: $25,647,945Net Assets 2016: $4,260,6362016Assets 2017: $30,352,865Liabilities 2017: $25,801,728Net Assets 2017: $4,551,1372017Assets 2018: $29,141,435Liabilities 2018: $25,334,324Net Assets 2018: $3,807,1112018Assets 2019: $35,306,707Liabilities 2019: $27,328,422Net Assets 2019: $7,978,2852019Assets 2020: $38,902,112Liabilities 2020: $28,921,667Net Assets 2020: $9,980,4452020Assets 2021: $75,670,985Liabilities 2021: $63,809,628Net Assets 2021: $11,861,3572021Assets 2022: $89,006,527Liabilities 2022: $76,661,819Net Assets 2022: $12,344,7082022Assets 2023: $151,742,414Liabilities 2023: $125,035,433Net Assets 2023: $26,706,9812023Assets 2024: $153,773,770Liabilities 2024: $122,299,282Net Assets 2024: $31,474,4882024

Highlighted filing

2024

Assets$153,773,770
Liabilities$122,299,282
Net Assets$31,474,488
Open 2024 Filing

Operations Trend

Revenue Growth87th percentile

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

$100M$50M$0-$50MExpenses 2012: $5,540,2402012Expenses 2013: $5,981,4772013Revenue 2014: $7,827,481Expenses 2014: $7,367,004Net Income 2014: $460,4772014Revenue 2015: $10,849,159Expenses 2015: $10,696,720Net Income 2015: $152,4392015Revenue 2016: $13,005,332Expenses 2016: $11,673,837Net Income 2016: $1,331,4952016Revenue 2017: $13,024,339Expenses 2017: $12,733,838Net Income 2017: $290,5012017Revenue 2018: $13,757,363Expenses 2018: $14,501,389Net Income 2018: -$744,0262018Revenue 2019: $31,292,144Expenses 2019: $29,126,750Net Income 2019: $2,165,3942019Revenue 2020: $31,931,456Expenses 2020: $29,929,296Net Income 2020: $2,002,1602020Revenue 2021: $34,177,017Expenses 2021: $32,295,312Net Income 2021: $1,881,7052021Revenue 2022: $41,486,182Expenses 2022: $40,832,245Net Income 2022: $653,9372022Revenue 2023: $74,789,984Expenses 2023: $70,122,826Net Income 2023: $4,667,1582023Revenue 2024: $79,386,823Expenses 2024: $74,619,316Net Income 2024: $4,767,5072024

Highlighted filing

2024

Revenue$79,386,823
Expenses$74,619,316
Net Income$4,767,507
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$153,773,770
Liabilities
$122,299,282
Net assets
$31,474,488
Revenue
$79,386,823
Expenses
$74,619,316
Net income
$4,767,507
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$154$122$31.5$79.4$74.6$4.77
2023Detailed filing. Detailed filing data is available for this year.$152$125$26.7$74.8$70.1$4.67
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$89.0$76.7$12.3$41.5$40.8$0.65
2021Detailed filing. Detailed filing data is available for this year.$75.7$63.8$11.9$34.2$32.3$1.88
2020Detailed filing. Detailed filing data is available for this year.$38.9$28.9$9.98$31.9$29.9$2.00
2019Detailed filing. Detailed filing data is available for this year.$35.3$27.3$7.98$31.3$29.1$2.17
2018Detailed filing. Detailed filing data is available for this year.$29.1$25.3$3.81$13.8$14.5$0.74
2017Detailed filing. Detailed filing data is available for this year.$30.4$25.8$4.55$13.0$12.7$0.29
2016Detailed filing. Detailed filing data is available for this year.$29.9$25.6$4.26$13.0$11.7$1.33
2015Detailed filing. Detailed filing data is available for this year.$28.9$25.7$3.11$10.8$10.7$0.15
2014Detailed filing. Detailed filing data is available for this year.$28.2$25.5$2.63$7.83$7.37$0.46
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.53$2.36$2.17$5.98
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.55$1.76$1.79$5.54
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 14, 2025
Return Version
2023v6.0
Gross Receipts
$79,386,823
Mission and Program Overview

Mission

Operates: (2) K-8 charter schools and (1) high school; operates online school.

The mission of the Classical Academies is to partner with parents to inspire each student to think critically, communicate effectively, and achieve excellence by providing academic choice. The Classical Academy Inc. operates four public charter schools, serving grades TK-12 in Vista, Oceanside and Escondido.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$79,100,929$101,434,472▲ $22,333,543
Cash and Non-Interest-Bearing Accounts$22,383,417$26,846,856▲ $4,463,439
Savings and Temporary Cash Investments$36,808,409$15,285,958▼ $21,522,451
Investments Other Securities$5,697,574$5,613,575▼ $83,999
Accounts Receivable$4,296,077$2,697,614▼ $1,598,463
Prepaid Expenses and Deferred Charges$839,816$341,851▼ $497,965
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$151,742,414$153,773,770▲ $2,031,356
Other Assets Total$2,616,192$1,553,444▼ $1,062,748
Liabilities
Tax Exempt Bond Liabilities$107,357,596$106,209,954▼ $1,147,642
Accounts Payable and Accrued Expenses$7,905,924$7,528,104▼ $377,820
Deferred Revenue$5,743,084$5,593,809▼ $149,275
Other Liabilities$4,028,829$2,967,415▼ $1,061,414
Total Liabilities$125,035,433$122,299,282▼ $2,736,151
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$26,706,981$31,474,488▲ $4,767,507
Total Net Assets Fund Balance$26,706,981$31,474,488▲ $4,767,507
Total Liabilities and Net Assets / Fund Balance$151,742,414$153,773,770▲ $2,031,356

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$53,437,046$7,606,039$61,043,085
Other Land Buildings$26,167,923$8,193$26,176,116
Land$13,932,993-$13,932,993
Leasehold Improvements$9,531,506$1,988,593$11,520,099
Equipment$-1,634,996$1,634,996-
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Cameron CurryCEOFT$331,730$113,500$440,730
Carmencita M ConiglioCFOFT$200,551$84,621$285,172
Mark KalpakgianCOOFT$202,950$69,252$275,202
Corinna L CoffeyDirector of Student SupportFT$180,400$81,629$257,029
Jalyn HallChief Instructional OfficerFT$184,800$58,430$243,230
Dana MoenPrincipalFT$145,906$68,746$221,902
Michelle StanleyChief Communications OfficerFT$135,812$66,055$201,867
Russell GrantChie Information OfficerFT$135,812$61,457$198,769
Kirstin LastoPrincipalFT$134,375$56,372$190,747
Marcy CashinPrincipalFT$140,625$49,265$189,890
David A MeyerChief Academic OfficerFT$138,408$52,881$189,039
Melisa MoreyChief Human Resources OfficerFT$135,812$48,720$184,532
Jennifer MorrowPrincipalFT$128,125$54,688$182,813
Kenna MolinaPrincipalFT$128,125$44,172$172,297

Board Members and Trustees

NameTitle
Mark ReardonPresident
Mark DonarMember at Large
Valerie JaureguiMember at Large
Paul Donovan JrSecretary
Angela MostellerTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Erickson-Hall Construction CoConstruction500 Corporate Dr, Escondido, CA 92029$2,899,967
Vejars Design & Build IncConstruction1314 Taft St, Escondido, CA 92026$1,722,263
School OutfittersFurniture/equipment736 Regent Ave, Cincinnati, OH 45212$632,111
City Wide Facility Solutions of San DiegoJanitorial4849 Ronson Ct Ste 104, San Diego, CA 92111$579,741
Apple IncComputer systemsOne Apple Park Way, Cupertino, CA 95014$532,751
Revenue and Support

Revenue Composition

Contributions and Grants
$77,423,146
Program Service Revenue
$0
Investment Income
$1,963,677
Other Revenue
$0
All Other Contributions
$432,478
Change in Net Assets
$4,767,507
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$52,557,013
Other Expenses$22,062,303
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$31,879,612$3,858,146-$35,737,758
Other Employee Benefits$13,205,379$1,894,482-$15,099,861
Interest$123,109$6,036,000-$6,159,109
Depreciation Depletion$2,181,447$32,316-$2,213,763
Current Officers, Directors, Trustees, and Key Employees$1,530,261$189,133-$1,719,394
Other Expenses$1,318,191$69,379-$1,387,570
Insurance$618,849$32,572-$651,421
All Other Expenses$135,702$392,642-$528,344
Travel$264,160$40,233-$304,393
Total Functional Expenses$61,319,502$13,299,814$0$74,619,316
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
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
Operating lease liability$1,626,052
Interest payable$1,341,363

Bond Issues

BondIssuerIssuedIssue PricePurpose
DCA Sch Fin Authority2022-07-06$58,093,379Acquisition, construction and
ACA Sch Fin Authority2017-12-28$30,200,287Refund 2013 bonds
BCA Sch Fin Authority2020-09-24$19,013,529Acquisition, construction and
CCA Sch Fin Authority2021-05-12$10,861,486Acquisition, construction and

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
D$58,093,379-$235,000$1,030,073
A$30,200,287$27,666,785$3,685,000$600,709
B$19,013,528$9,264,973$120,000$178,132
C$10,861,486-$555,000$203,604

Bond Financing Compliance

No rebate due
Yes
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
No
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 8B

“Form 990, Part VI, Section A, Line 8B:The organization does not have a subcommittee with authority to act on its behalf.”

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

“Return is reviewed by Mitchell Hubbard, Executive Director, and Carmen Coniglio, Chief Financial Officer.”

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

“The compensation is reviewed annually and increases are based on performance/merit. These are authorized by the CEO. The CEO compensation is reviewed annually as well, but approved by the board.”

Form 990, Part VI, Section C, Line 19

“The information returns and required documents are available at the business office during normal business hours upon request.”

Filing and Contact Details

Filer

Filer Name
The Classical Academy Inc
EIN
33-0857665
Phone
7604809845
Address
355 E Grand Avenue, Escondido, CA 92025

Signing Officer

Name
Carmen Coniglio
Title
CFO
Signed
2025-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cameron Curry
Formed
1999
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
838
Volunteers
1,091

Preparer

Firm
VanderSpek Howerzyl CPAs
Address
350 West Fifth Ave Suite 300, Escondido, CA 92025
Preparer
Phillip Howerzyl CPACGMA
Phone
7607412659
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“Management believes that the organization has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the financial statements. The organization would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred.”

Raw XML AppendixShowing 400 of 887 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.

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