Civic Intelligence

Oak Grove Classical Christian School Inc

990 • Fiscal year 2014 • EIN 45-2415573

Jul 01, 2013 to Jun 30, 2014 • Filed on Dec 31, 2014

2106 Churchville RoadBel Air, MD 21015

(410) 838-1333

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.52x

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

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

68th percentile

0.14x

Higher debt load relative to revenue than 68% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

42nd percentile

0.5%

Higher net margin than 42% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

61st percentile

$42,233

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 7.4% of source-year revenue.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

78th percentile

20%

Faster asset growth than 78% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

56th percentile

7.1%

Faster revenue growth than 56% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Assets

Up

$153,430

Up $25,220 (+20%) from 2013

Net Assets

Up

$73,388

Up $3,000 (+4.3%) from 2013

Liabilities

Up

$80,042

Up $22,220 (+38%) from 2013

Revenue

Up

$567,964

Up $37,751 (+7.1%) from 2013

Expenses

Up

$564,964

Up $54,275 (+11%) from 2013

Net Income

Down

$3,000

Down $16,524 (-85%) from 2013

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $8,000Liabilities 2011: $02011Assets 2012: $119,516Liabilities 2012: $68,652Net Assets 2012: $50,8642012Assets 2013: $128,210Liabilities 2013: $57,822Net Assets 2013: $70,3882013Assets 2014: $153,430Liabilities 2014: $80,042Net Assets 2014: $73,3882014Assets 2015: $170,567Liabilities 2015: $95,448Net Assets 2015: $75,1192015Assets 2016: $187,679Liabilities 2016: $105,006Net Assets 2016: $82,6732016Assets 2017: $251,351Liabilities 2017: $125,671Net Assets 2017: $125,6802017Assets 2018: $307,475Liabilities 2018: $129,898Net Assets 2018: $177,5772018Assets 2019: $326,946Liabilities 2019: $200,785Net Assets 2019: $126,1612019Assets 2020: $314,986Liabilities 2020: $244,037Net Assets 2020: $70,9492020Assets 2021: $532,635Liabilities 2021: $288,447Net Assets 2021: $244,1882021

Highlighted filing

2014

Assets$153,430
Liabilities$80,042
Net Assets$73,388

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $8,000Expenses 2011: $0Net Income 2011: $8,0002011Expenses 2012: $501,7042012Revenue 2013: $530,213Expenses 2013: $510,689Net Income 2013: $19,5242013Revenue 2014: $567,964Expenses 2014: $564,964Net Income 2014: $3,0002014Revenue 2015: $614,108Expenses 2015: $612,376Net Income 2015: $1,7322015Revenue 2016: $709,259Expenses 2016: $701,705Net Income 2016: $7,5542016Revenue 2017: $820,940Expenses 2017: $777,932Net Income 2017: $43,0082017Revenue 2018: $900,494Expenses 2018: $848,597Net Income 2018: $51,8972018Revenue 2019: $945,781Expenses 2019: $980,643Net Income 2019: -$34,8622019Revenue 2020: $888,655Expenses 2020: $943,806Net Income 2020: -$55,1512020Revenue 2021: $935,174Expenses 2021: $894,244Net Income 2021: $40,9302021

Highlighted filing

2014

Revenue$567,964
Expenses$564,964
Net Income$3,000
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Dec 31, 2014
Return Version
2013v4.0
Gross Receipts
$567,964
Mission and Program Overview

Mission

Provide students with a Classical

Provide students with a Classical Christian education from Pre K through 12 grade.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$106,903$135,095▲ $28,192
Rtn Earn Endowment Incm Other Fnds$70,388$73,388▲ $3,000
Accounts Receivable$19,869$17,472▼ $2,397
Land, Buildings, and Equipment, Net$1,438$863▼ $575
Total Assets$128,210$153,430▲ $25,220
Liabilities
Accounts Payable and Accrued Expenses$57,822$80,042▲ $22,220
Total Liabilities$57,822$80,042▲ $22,220
Net Assets / Fund Balance
Total Net Assets Fund Balance$70,388$73,388▲ $3,000
Total Liabilities and Net Assets / Fund Balance$128,210$153,430▲ $25,220

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$863$2,132-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Deborah GlasgowEducation DirectorFT$42,233-$42,233
Jacqueline HutchesonAdministrative DirectorPT$20,787-$20,787
Cynthia ShifflettBoard TreasurerPT-$2,381$2,381

Board Members and Trustees

NameTitle
Mark LaneBoard President
Luke GlasgowBoard Vice President
Bonnie McnabbBoard Secretary
Ava ShaverAdvisor
Mark ShifflettAdvisor
Shahin YousefiAdvisor
Stacy FisherAdvisor
Tony CoxAdvisor
Revenue and Support

Revenue Composition

Contributions and Grants
$69,903
Program Service Revenue
$497,800
Investment Income
$261
Other Revenue
$0
All Other Contributions
$65,050
Change in Net Assets
$3,000

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded1$40,947Fair Market Value
Total Noncash Contributions1$40,947-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$512,579
Other Expenses$52,385
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$378,027$0$0$378,027
Current Officers, Directors, Trustees, and Key Employees$56,043$13,280$0$69,323
Other Employee Benefits$33,435$0$0$33,435
Payroll Taxes$31,794$0$0$31,794
Occupancy$16,350$0$0$16,350
Office Expenses$8,121$0$0$8,121
Insurance$5,451$0$0$5,451
Fees for Services Accounting$2,400$0$0$2,400
Fees for Services Other$1,322$0$0$1,322
All Other Expenses$540$150$0$690
Depreciation Depletion$575$0$0$575
Advertising$513$0$0$513
Other Expenses$100$0$0$100
Travel$63$0$0$63
Total Functional Expenses$551,534$13,430$0$564,964
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
-member of LLCLLC was paid for accounting servicesNo$2,400
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Filing and Contact Details

Filer

EIN
45-2415573
Phone
4108381333

Signing Officer

Name
Cynthia Shifflett
Title
Treasurer
Phone
4108381333
Signed
2014-12-31

Organization Details

Formed
2011
Legal Domicile
Md
Voting Board Members
11
Independent Board Members
7
Employees
27
Volunteers
10

Preparer

Preparer
Cynthia L Shifflett CPA
Phone
4108797395
Supplemental Narrative

Additional Explanations

Pt VI, Line 2

There are 2 married couples on the board

Pt VI, Line 11B

Form 990 was distributed to the advisory board for review

Pt VI, Line 15A

Compensated board members were not eligible to vote for pay increases

Pt VI, Line 19

Available upon request

Pt VI, Line 12C

Administrative director oversees all business transactions

Pt VI, Line 7A

Members of the board elect new members as needed

Pt VI, Line 15B

Compensated board members were not eligible to vote for pay increases

Form 990, Part IX, Line 24F

Bank fee 540. 540. 0. 0. Miscellaneous 150. 0. 150. 0.

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IRS990/Form990PartVIISectionAGrp/TitleTxt6Board Secretary
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IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt070388
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt073388
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0863
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02132
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt02995
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0863
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/ExplanationTxt0OAK GROVE CLASSICAL CHRISTIAN SCHOOL ADMITS STUDENTS OF ANY RACE, COLOR OR NATIONAL OR ETHNIC ORIGIN TO ALL THE RIGHTS PRIVILEGES, AND ACTIVITIES GENERALLY ACCORDED OR MADE AVAILABLE TO STUDENTS AT THE SCHOOL. IT DOES NOT DISCRIMINATE.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Line 3
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine10LHS&S LLC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0member of LLC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt02400
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0LLC was paid for accounting services
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0true
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/ContributionCnt01
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/MethodOfDeterminingRevenuesTxt0Fair Market Value
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NonCashCheckboxInd0X
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NoncashContributionsRptF990Amt040947
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0There are 2 married couples on the board
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Form 990 was distributed to the advisory board for review
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Compensated board members were not eligible to vote for pay increases
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Available upon request
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Administrative director oversees all business transactions
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Members of the board elect new members as needed
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Compensated board members were not eligible to vote for pay increases
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7BANK FEE 540. 540. 0. 0. MISCELLANEOUS 150. 0. 150. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24f
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0128210
IRS990/TotalAssetsEOYAmt0153430
IRS990/TotalAssetsGrp/BOYAmt0128210
IRS990/TotalAssetsGrp/EOYAmt0153430
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt069903
IRS990/TotalEmployeeCnt027
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt013430
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0551534
IRS990/TotalFunctionalExpensesGrp/TotalAmt0564964
IRS990/TotalGrossUBIAmt0261
IRS990/TotalLiabilitiesBOYAmt057822
IRS990/TotalLiabilitiesEOYAmt080042
IRS990/TotalLiabilitiesGrp/BOYAmt057822
IRS990/TotalLiabilitiesGrp/EOYAmt080042
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt070388
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt073388
IRS990/TotalProgramServiceExpensesAmt0551534
IRS990/TotalProgramServiceRevenueAmt0497800
IRS990/TotalReportableCompFromOrgAmt063020
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0497800
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0567964
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0261
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0128210
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0153430
IRS990/TotReportableCompRltdOrgAmt02381
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt00
IRS990/TravelGrp/ProgramServicesAmt063
IRS990/TravelGrp/TotalAmt063
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine104 Vale Road

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