Civic Intelligence

College of the Ozarks

EIN 44-0556862 • 501(c)3 • Point Lookout, MO

Profile

To provide a christian education for youth of both sexes, especially those found worthy, but who are without sufficient means to procure such training.

PO Box 17Point Lookout, MO 65726-0017

www.cofo.edu

Siviq Scores

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

Liabilities / Assets

12th percentile

0.03x

Higher debt load relative to assets than 12% of similar nonprofits.

501(c)3 • $250M-$1B nonprofits • Source year 2025

Liabilities / Revenue

22nd percentile

0.18x

Higher debt load relative to revenue than 22% of similar nonprofits.

501(c)3 • $250M-$1B nonprofits • Source year 2025

Net Margin

86th percentile

29%

Higher net margin than 86% of similar nonprofits.

501(c)3 • $250M-$1B nonprofits • Source year 2025

Top Officer Pay

15th percentile

$354,320

Higher top officer pay than 15% of similar nonprofits.

Top officer pay equals 0.2% of source-year revenue.

501(c)3 • $250M-$1B nonprofits • Source year 2025

Asset Growth

54th percentile

6.8%

Faster asset growth than 54% of similar nonprofits.

501(c)3 • $250M-$1B nonprofits • Annualized from 2024 to 2025

Revenue Growth

80th percentile

26%

Faster revenue growth than 80% of similar nonprofits.

501(c)3 • $250M-$1B nonprofits • Annualized from 2024 to 2025

Assets

Up

$884,650,413

Up $108,056,364 (+14%) from 2023

Liabilities

Down

$26,795,291

Down $1,445,125 (-5.1%) from 2023

Net Assets

Up

$857,855,122

Up $109,501,489 (+15%) from 2023

Revenue

Down

$115,937,664

Down $16,520,456 (-12%) from 2023

Expenses

Up

$98,355,211

Up $4,296,107 (+4.6%) from 2023

Net Income

Down

$17,582,453

Down $20,816,563 (-54%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.0B$500M$0Assets 2010: $374,979,663Liabilities 2010: $19,807,925Net Assets 2010: $355,171,7382010Assets 2011: $433,514,898Liabilities 2011: $20,243,183Net Assets 2011: $413,271,7152011Assets 2012: $407,003,878Liabilities 2012: $24,885,814Net Assets 2012: $382,118,0642012Assets 2013: $500,548,350Liabilities 2013: $28,192,080Net Assets 2013: $472,356,2702013Assets 2014: $559,181,489Liabilities 2014: $29,003,611Net Assets 2014: $530,177,8782014Assets 2015: $580,577,060Liabilities 2015: $31,148,574Net Assets 2015: $549,428,4862015Assets 2016: $556,810,864Liabilities 2016: $31,184,283Net Assets 2016: $525,626,5812016Assets 2017: $611,212,955Liabilities 2017: $32,473,778Net Assets 2017: $578,739,1772017Assets 2018: $677,488,028Liabilities 2018: $31,276,805Net Assets 2018: $646,211,2232018Assets 2019: $646,799,699Liabilities 2019: $33,524,736Net Assets 2019: $613,274,9632019Assets 2020: $665,049,761Liabilities 2020: $40,627,121Net Assets 2020: $624,422,6402020Assets 2021: $857,340,109Liabilities 2021: $36,975,438Net Assets 2021: $820,364,6712021Assets 2022: $787,489,229Liabilities 2022: $28,676,667Net Assets 2022: $758,812,5622022Assets 2023: $776,594,049Liabilities 2023: $28,240,416Net Assets 2023: $748,353,6332023Assets 2024: $884,650,413Liabilities 2024: $26,795,291Net Assets 2024: $857,855,1222024

Highlighted filing

2024

Assets$884,650,413
Liabilities$26,795,291
Net Assets$857,855,122

Operations Trend

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

$150M$100M$50M$0Expenses 2010: $56,340,6442010Expenses 2011: $60,100,3712011Expenses 2012: $65,049,0432012Expenses 2013: $69,257,9532013Revenue 2014: $88,156,262Expenses 2014: $70,647,568Net Income 2014: $17,508,6942014Revenue 2015: $92,158,299Expenses 2015: $72,329,915Net Income 2015: $19,828,3842015Revenue 2016: $98,878,866Expenses 2016: $78,683,746Net Income 2016: $20,195,1202016Revenue 2017: $119,087,714Expenses 2017: $91,668,231Net Income 2017: $27,419,4832017Revenue 2018: $100,879,597Expenses 2018: $78,992,728Net Income 2018: $21,886,8692018Revenue 2019: $107,433,182Expenses 2019: $89,338,229Net Income 2019: $18,094,9532019Revenue 2020: $97,681,730Expenses 2020: $94,258,276Net Income 2020: $3,423,4542020Revenue 2021: $100,748,550Expenses 2021: $83,625,611Net Income 2021: $17,122,9392021Revenue 2022: $134,988,466Expenses 2022: $93,596,621Net Income 2022: $41,391,8452022Revenue 2023: $132,458,120Expenses 2023: $94,059,104Net Income 2023: $38,399,0162023Revenue 2024: $115,937,664Expenses 2024: $98,355,211Net Income 2024: $17,582,4532024

Highlighted filing

2024

Revenue$115,937,664
Expenses$98,355,211
Net Income$17,582,453

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$885$26.8$858$116$98.4$17.6
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$777$28.2$748$132$94.1$38.4
2022Detailed filing. Detailed filing data is available for this year.$787$28.7$759$135$93.6$41.4
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$857$37.0$820$101$83.6$17.1
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$665$40.6$624$97.7$94.3$3.42
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$647$33.5$613$107$89.3$18.1
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$677$31.3$646$101$79.0$21.9
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$611$32.5$579$119$91.7$27.4
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$557$31.2$526$98.9$78.7$20.2
2015Detailed filing. Detailed filing data is available for this year.$581$31.1$549$92.2$72.3$19.8
2014Detailed filing. Detailed filing data is available for this year.$559$29.0$530$88.2$70.6$17.5
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$501$28.2$472$69.3
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$407$24.9$382$65.0
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$434$20.2$413$60.1
2010XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$375$19.8$355$56.3
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jun 1, 2021 to May 31, 2022
Signed
Apr 7, 2023
Return Version
2021v4.2
Gross Receipts
$315,645,251
Mission and Program Overview

Mission

To provide a christian education for youth of both sexes, especially those found worthy, but who are without sufficient means to procure such training.

To provide a christian education to youth of both sexes, especially those found worthy, but who are without sufficient means to procure sure training.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$544,121,733$491,529,191▼ $52,592,542
Land, Buildings, and Equipment, Net$107,543,569$118,015,145▲ $10,471,576
Cash and Non-Interest-Bearing Accounts$5,784,484$3,351,054▼ $2,433,430
Pledges and Grants Receivable$2,701,052$2,740,477▲ $39,425
Accounts Receivable$1,918,168$1,915,697▼ $2,471
Inventories for Sale or Use$1,383,424$1,290,058▼ $93,366
Prepaid Expenses and Deferred Charges$554,591$603,582▲ $48,991
Savings and Temporary Cash Investments$305,340$305,340→ $0
Total Assets$857,340,109$787,489,229▼ $69,850,880
Other Assets Total$193,027,748$167,738,685▼ $25,289,063
Liabilities
Other Liabilities$28,977,646$20,668,143▼ $8,309,503
Deferred Revenue$5,445,869$5,370,967▼ $74,902
Accounts Payable and Accrued Expenses$2,551,923$2,637,557▲ $85,634
Total Liabilities$36,975,438$28,676,667▼ $8,298,771
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$519,877,603$478,651,903▼ $41,225,700
Net Assets With Donor Restrictions$300,487,068$280,160,659▼ $20,326,409
Total Net Assets Fund Balance$820,364,671$758,812,562▼ $61,552,109
Total Liabilities and Net Assets / Fund Balance$857,340,109$787,489,229▼ $69,850,880

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$77,800,617$62,802,920-
Other Land Buildings$11,927,945--
Land$13,126,155--
Equipment$12,636,657$46,379,551-
Leasehold Improvements$2,523,771$3,326,612-
Other Assets Org$179,927--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2021$665,133,488$1,777,571▼ $54,515,600-$586,442,373
2020$480,520,344$15,470,651▲ $185,342,078-$665,133,488
2019$476,624,241$1,000,063▲ $21,451,859-$480,520,344
2018$509,082,719$1,036,078▼ $15,713,388-$476,624,241
2017$459,301,807$768,005▲ $63,068,298-$509,082,719
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jerry DavisPresidentFT$428,509$71,027$499,536
Sue HeadVP for CulturalFT$165,343$35,170$200,513
Eric BolgerVP for AcademicsFT$155,221$39,655$194,876
Jeffrey SchneiderDirector of Computer CenteFT$151,829$28,266$180,095
Tom HealeyGeneral Manager-keeter CenterFT$137,315$39,486$176,801
Sam KetcherAssistant TreasurerFT$136,065$32,763$168,828
Robert J StricklinExec Chef, Food/beverage DFT$140,426$24,979$165,405
Marci L LinsonVP for PatrioticFT$136,587$25,622$162,209
Robert J CarswellVP for ChristianFT$121,813$35,271$157,084
Weston T WiebeTreasurerFT$126,325$22,449$148,774
Tamara SchneiderCorporate SecretaryFT$71,727$20,329$92,056
Elizabeth BlevinsAsst Corporate SecretaryFT$58,413$15,238$73,651

Highest Paid Contractors

ContractorServicesLocationCompensation
Dewitt & Associates INC TotalGeneral ContractorPO BOX 3378 GS, Springfield, MO 65808-3378$4,322,063
Deville Steel TotalConstruction3325 S FARM RD 107, Brookline Station, MO 65619$911,200
Cdw-g TotalInformation Technology Services535 CONNECTICUT AVE, Norwalk, CT 06854$648,863
Youngblood Const Co INC TotalConstruction105 GRETNA RD, Branson, MO 65616$598,170
Harris Mechanical LLC TotalConstruction8144 MO-76, Kirbyville, MO 65679$588,417
Revenue and Support

Revenue Composition

Contributions and Grants
$19,810,905
Program Service Revenue
$48,628,844
Investment Income
$65,087,806
Other Revenue
$1,460,911
All Other Contributions
$15,224,579
Change in Net Assets
$41,391,845

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded20$1,636,924Fair Market Value (FMV)
Real Estate Residential1$100Fair Market Value (FMV)
Total Noncash Contributions21$1,637,024-

Audited Revenue Reconciliation

Revenue per Audited Statements
$104,516,801
Revenue Not Reported on Financial Statements
$30,471,665
Revenue Not Reported on Form 990
$-109,995,345
Other Revenue Adjustments
$30,471,665
Total Revenue per Audited Statements
$-5,478,544
Total Revenue per Form 990
$134,988,466
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$33,033,422
Grants and Similar Amounts Paid$31,326,959
Salaries, Compensation, and Employee Benefits$29,236,240
Total Fundraising Expense$819,025
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$31,326,959--$31,326,959
Other Salaries and Wages$16,933,095$2,262,676$204,606$19,400,377
Depreciation Depletion$6,302,449$361,359-$6,663,808
Office Expenses$4,958,709$818,932$430,227$6,207,868
Occupancy$4,808,966$485,665-$5,294,631
Other Employee Benefits$2,897,870$231,134$18,120$3,147,124
Current Officers, Directors, Trustees, and Key Employees-$3,032,868-$3,032,868
Fees for Service Investment Mgmnt Fees-$2,686,729-$2,686,729
Pension Plan Contributions$1,894,121$177,226$17,432$2,088,779
Payroll Taxes$1,253,345$300,389$13,358$1,567,092
Information Technology$1,468,605--$1,468,605
Travel$560,246$90,263$9,114$659,623
Other Expenses$7,637,608$536,822-$536,822
All Other Expenses$42,013$356,608$126,168$524,789
Fees for Services Legal-$157,393-$157,393
Insurance$74,220--$74,220
Fees for Services Accounting-$67,650-$67,650
Advertising$63,923--$63,923
Conferences and Meetings$27,738--$27,738
Fees for Services Other$10,293--$10,293
Total Functional Expenses$80,261,660$12,515,936$819,025$93,596,621

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$93,596,621
Total Expenses per Audited Statements$56,073,565
Expenses per Audited Statements$54,423,200
Expenses Not Reported on Financial Statements$39,173,421
Other Expense Adjustments$38,140,743
Expenses Not Reported on Form 990$1,650,365
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Clark D StewartTrusteeAircraft Maintenance/repair Expenses Paid to Subsidiary of Company Owned by TrusteeNo$264,562
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Post Retirement Obligations$11,884,174
Annuities Payable$8,617,460
Funds Held for Others$166,509
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
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 B, Line 11B

There is no board of trustees meeting immediately prior to the completion of the 990. The completed 990 is made available to all board members at the next scheduled trustee meeting.

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

Annual re-affirmation of adherence to the conflict of interest policy.

Form 990, Part VI, Section B, Line 15

Compensation is determined annually by the board of trustees primarily by conducting reviews of peer institutions.

Form 990, Part VI, Section C, Line 19

Documents are available upon request.

Filing and Contact Details

Filer

Filer Name
College of the Ozarks
EIN
44-0556862
Phone
4173346411
Address
PO BOX 17, POINT LOOKOUT, MO 65726-0017

Signing Officer

Name
Weston T Wiebe
Title
Treasurer
Phone
4173346411
Signed
2023-04-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Weston T Wiebe
Formed
1906
Legal Domicile
Mo
Voting Board Members
20
Independent Board Members
19
Employees
675
Volunteers
70

Preparer

Firm
The Whitlock Company Llp
Address
3271 E BATTLEFIELD SUITE 300, SPRINGFIELD, MO 65804
Preparer
Joseph Page
Phone
4178810145
Supplemental Narrative

Additional Explanations

Part XII, Line 2C

No changes from prior year process.

FORM 990, PART XI, LINE 9:

Change in annuity valuation -1,341,982. Decrease in value of assets held in trust -24,918,008. Change in post retirement benefit 8,701,755.

Financial Statement Notes

PART III, LINE 4:

The ralph foster museum seeks to actively support the academic, christian, vocational, cultural and patriotic goals of the college of the ozarks. The museum strives to provide a quality educational experience for the campus family and the community at large by focusing on the dynamic culture of the ozarks region. Examples of the collections include antiques, tools, textiles and fine arts from the region. Other collections include natural history specimens from around the world, firearms, coins, stamps, dolls, military uniforms and artwork. In addition to the collections being available for scholarly research, the museum also provides educational experiences for 2,000 schoolchildren from area schools each year at no cost. All revenues generated by the ralph foster museum support and further the mission of the college of the ozarks, which is to provide the advantages of a christian education for youth of both sexes, especially those found worthy, but who are without sufficient means to procure such training.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Expenses shown in revenue section of return 209,416. Decrease in value of assets held in trust -25,093,703. Revenue expense reclass 274,661.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Expenses shown in revenue section of financial statements 27,830,066. Investment fees netted against income 2,641,599.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Expenses shown in revenue section of return 209,416. Change in annuity valuation 1,387,112. Revenue and expense reclass 53,837.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Expenses shown in revenue section of financial statements 27,830,066. Investment fees 1,608,921. Post retirement reclass 8,701,756.

Raw XML AppendixShowing 400 of 937 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
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt02551923
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt02637557
IRS990/AccountsReceivableGrp/BOYAmt01918168
IRS990/AccountsReceivableGrp/EOYAmt01915697
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO PROVIDE A CHRISTIAN EDUCATION TO YOUTH OF BOTH SEXES, ESPECIALLY THOSE FOUND WORTHY, BUT WHO ARE WITHOUT SUFFICIENT MEANS TO PROCURE SURE TRAINING.
IRS990/AdvertisingGrp/ProgramServicesAmt063923
IRS990/AdvertisingGrp/TotalAmt063923
IRS990/AllOtherContributionsAmt015224579
IRS990/AllOtherExpensesGrp/FundraisingAmt0126168
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0356608
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IRS990/AllOtherExpensesGrp/TotalAmt0524789
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0COLLEGE OF THE OZARKS
IRS990/BooksInCareOfDetail/PhoneNum04173346411
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 17
IRS990/BooksInCareOfDetail/USAddress/CityNm0POINT LOOKOUT
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MO
IRS990/BooksInCareOfDetail/USAddress/ZIPCd0657260017
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IRS990/CollectionsOfArtInd01
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IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt3105 GRETNA RD
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt48144 MO-76
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IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm4KIRBYVILLE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0MO
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd1MO
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IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt1DEVILLE STEEL TOTAL
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt2CDW-G TOTAL
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt3YOUNGBLOOD CONST CO INC TOTAL
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt4HARRIS MECHANICAL LLC TOTAL
IRS990/ContractorCompensationGrp/ServicesDesc0GENERAL CONTRACTOR
IRS990/ContractorCompensationGrp/ServicesDesc1CONSTRUCTION
IRS990/ContractorCompensationGrp/ServicesDesc2INFORMATION TECHNOLOGY SERVICES
IRS990/ContractorCompensationGrp/ServicesDesc3CONSTRUCTION
IRS990/ContractorCompensationGrp/ServicesDesc4CONSTRUCTION
IRS990/CostOfGoodsSoldAmt0209416
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt019810905
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IRS990/DepreciationDepletionGrp/TotalAmt06663808
IRS990/Desc0PRIVATE LIBERAL ARTS COLLEGE WITH A MISSION OF FOSTERING STUDENTS' ACADEMIC, VOCATIONAL, CHRISTIAN, PATRIOTIC AND CULTURAL GROWTH. OFFERING BACCALAUREATE PROGRAMS TO 1,452 STUDENTS.
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