Civic Intelligence

Northwest Arkansas Catholic High Sc Ozark Catholic Academy

990 • Fiscal year 2022 • EIN 47-2973740

Jul 01, 2021 to Jun 30, 2022 • Filed on Jan 16, 2023

PO Box 1240Tontitown, AR 72770

(877) 829-5500

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.95x

Higher debt load relative to assets than 93% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

81st percentile

0.54x

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

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

38th percentile

1.3%

Higher net margin than 38% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

90th percentile

$195,720

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 13.4% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

94th percentile

97%

Faster asset growth than 94% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

49th percentile

4.8%

Faster revenue growth than 49% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$820,785

Up $405,165 (+97%) from 2021

Net Assets

Up

$38,862

Up $18,415 (+90%) from 2021

Liabilities

Up

$781,923

Up $386,750 (+98%) from 2021

Revenue

Up

$1,457,521

Up $66,449 (+4.8%) from 2021

Expenses

Up

$1,439,106

Up $203,543 (+16%) from 2021

Net Income

Down

$18,415

Down $137,094 (-88%) from 2021

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500KAssets 2015: $0Net Assets 2015: $02015Assets 2016: $151,175Liabilities 2016: $02016Assets 2017: $28,336Liabilities 2017: $0Net Assets 2017: $28,3362017Assets 2018: $84,694Liabilities 2018: $0Net Assets 2018: $84,6942018Assets 2019: $0Liabilities 2019: $0Net Assets 2019: $02019Assets 2020: $182,462Liabilities 2020: $317,524Net Assets 2020: -$135,0622020Assets 2021: $415,620Liabilities 2021: $395,173Net Assets 2021: $20,4472021Assets 2022: $820,785Liabilities 2022: $781,923Net Assets 2022: $38,8622022Assets 2023: $1,278,347Liabilities 2023: $1,224,879Net Assets 2023: $53,4682023

Highlighted filing

2022

Assets$820,785
Liabilities$781,923
Net Assets$38,862

Operations Trend

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

$2.0M$1.0M$0-$1.0MRevenue 2015: $33,754Expenses 2015: $5,182Net Income 2015: $28,5722015Revenue 2016: $171,137Expenses 2016: $48,534Net Income 2016: $122,6032016Revenue 2017: $289,650Expenses 2017: $261,314Net Income 2017: $28,3362017Revenue 2018: $247,933Expenses 2018: $163,239Net Income 2018: $84,6942018Revenue 2019: $543,622Expenses 2019: $785,495Net Income 2019: -$241,8732019Revenue 2020: $925,815Expenses 2020: $1,079,445Net Income 2020: -$153,6302020Revenue 2021: $1,391,072Expenses 2021: $1,235,563Net Income 2021: $155,5092021Revenue 2022: $1,457,521Expenses 2022: $1,439,106Net Income 2022: $18,4152022Revenue 2023: $1,773,118Expenses 2023: $1,758,512Net Income 2023: $14,6062023

Highlighted filing

2022

Revenue$1,457,521
Expenses$1,439,106
Net Income$18,415
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Jan 16, 2023
Return Version
2021v4.0
Gross Receipts
$1,457,521
Mission and Program Overview

Mission

EDUCATION

Ozark catholic academy (oca) is northwest arkansas' catholic high school. Oca is founded upon a thriving faith life, exceptional faculty, and challenging academics. We are forming students to become leaders for today and tomorrow. Our students are challenged to take risks, own their learning, strive to live the virtues, and achieve their personal best. They are confident young learners, prepared to meet the challenges of college and life.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$406,070$727,634▲ $321,564
Land, Buildings, and Equipment, Net$9,550$93,151▲ $83,601
Total Assets$415,620$820,785▲ $405,165
Liabilities
Other Liabilities$367,602$752,451▲ $384,849
Deferred Revenue$22,128$25,604▲ $3,476
Accounts Payable and Accrued Expenses$5,443$3,868▼ $1,575
Total Liabilities$395,173$781,923▲ $386,750
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$20,447$38,862▲ $18,415
Total Net Assets Fund Balance$20,447$38,862▲ $18,415
Total Liabilities and Net Assets / Fund Balance$415,620$820,785▲ $405,165

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$93,151$32,909$126,060
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
John RochaHead of SchoFT$180,000$15,720$195,720
John RochaHead of School Ex-of-$180,000$15,720$195,720

Board Members and Trustees

NameTitle
Jim GormanPresident
Clint PenzoDirector
Jessica DearnleyDirector
Joe SpiveyDirector
Katie BarnesDirector
Mary Wyandt-hierbertDirector
Matt AbideDirector
Ryan JamesDirector
Sarah Brady Du PreezDirector
Sharon PianaltoDirector
Deidra LeaSecretary
Paul AntonyTreasurer
Patrick WolfVice-preside
Revenue and Support

Revenue Composition

Contributions and Grants
$575,000
Program Service Revenue
$877,311
Investment Income
$5,210
Other Revenue
$0
All Other Contributions
$575,000
Change in Net Assets
$18,415
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,010,910
Other Expenses$428,196
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$817,427$34,059-$851,486
Other Employee Benefits$87,457$3,644-$91,101
Occupancy$76,317$3,180-$79,497
Payroll Taxes$65,590$2,733-$68,323
All Other Expenses$56,305$2,345-$58,650
Other Expenses$30,235$1,260-$31,495
Office Expenses$10,762$448-$11,210
Fees for Services Accounting$5,327$222-$5,549
Insurance$3,831$160-$3,991
Advertising$2,889$120-$3,009
Information Technology$2,364$99-$2,463
Total Functional Expenses$1,381,544$57,562$0$1,439,106
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Designated Funds$399,296
Restricted Funds$136,090
Other Liabilities$67,557
Transportation Offset$63,239
Bank Your Budget Program$55,394
Leadership Trip Balances$36,906
Payroll Liabilities$14,416
Designated Funds Adjustment$-20,447
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
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
No
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

Conflicts of interest are reviewed annually by the board of directors.

Form 990, Page 6, Part VI, Line 11B

The officers and board review the 990.

Form 990, Page 6, Part VI, Line 12C

The board reviews and addresses coflicts of interest that arise.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Northwest Arkansas Catholic High
EIN
47-2973740
Phone
8778295500
Address
PO BOX 1240, TONTITOWN, AR 72770
Doing Business As
Ozark Catholic Academy

Signing Officer

Name
Robbie Estes
Title
Controller, Ex-offic
Phone
8778295500
Signed
2023-01-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jim Gorman
Formed
2015
Legal Domicile
Ar
Voting Board Members
13
Independent Board Members
13
Employees
30
Volunteers
83

Preparer

Firm
J Eric Davis CPA Pllc
Address
PO BOX 702, BENTON, AR 72018
Preparer
J Eric Davis
Phone
8702302956
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Ozark catholic academy (oca) is northwest arkansas' catholic high school. Oca is founded upon a thriving faith life, exceptional faculty, and challenging academics. We are forming students to become leaders for today and tomorrow. Our students are challenged to take risks, own their learning, strive to live the virtues, and achieve their personal best. They are confident young learners, prepared to meet the challenges of college and life.

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IRS990/OtherExpensesGrp/ProgramServicesAmt330235
IRS990/OtherExpensesGrp/TotalAmt086184
IRS990/OtherExpensesGrp/TotalAmt176467
IRS990/OtherExpensesGrp/TotalAmt269681
IRS990/OtherExpensesGrp/TotalAmt331495
IRS990/OtherLiabilitiesGrp/BOYAmt0367602
IRS990/OtherLiabilitiesGrp/EOYAmt0752451
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt034059
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0817427
IRS990/OtherSalariesAndWagesGrp/TotalAmt0851486
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02733
IRS990/PayrollTaxesGrp/ProgramServicesAmt065590
IRS990/PayrollTaxesGrp/TotalAmt068323
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JIM GORMAN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1611600
IRS990/ProgramServiceRevenueGrp/Desc0TUITION AND FEES
IRS990/ProgramServiceRevenueGrp/Desc1AUXILIARY ACTIVITIES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0815406
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt161905
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0815406
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt161905
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0609226
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt03595
IRS990/PYOtherExpensesAmt0331514
IRS990/PYOtherRevenueAmt0119000
IRS990/PYProgramServiceRevenueAmt0659251
IRS990/PYRevenuesLessExpensesAmt0155509
IRS990/PYSalariesCompEmpBnftPaidAmt0904049
IRS990/PYTotalExpensesAmt01235563
IRS990/PYTotalRevenueAmt01391072
IRS990/ReconcilationRevenueExpnssAmt018415
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
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
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt093151
IRS990ScheduleD/EquipmentGrp/DepreciationAmt032909
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0126060
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0399296
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1136090
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt267557
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt363239
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt455394
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt536906
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt614416
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt7-20447
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DESIGNATED FUNDS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1RESTRICTED FUNDS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2OTHER LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3TRANSPORTATION OFFSET
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4BANK YOUR BUDGET PROGRAM
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc5LEADERSHIP TRIP BALANCES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc6PAYROLL LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc7DESIGNATED FUNDS ADJUSTMENT
IRS990ScheduleD/TotalBookValueLandBuildingsAmt093151
IRS990ScheduleD/TotalLiabilityAmt0752451
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/ExplanationTxt0NONDISCRIMINATORY POLICY IS LISTED ON APPLICATION
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0180000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt015720
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JOHN ROCHA
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0HEAD OF SCHOOL EX-OF
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0195720
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OZARK CATHOLIC ACADEMY (OCA) IS NORTHWEST ARKANSAS' CATHOLIC HIGH SCHOOL. OCA IS FOUNDED UPON A THRIVING FAITH LIFE, EXCEPTIONAL FACULTY, AND CHALLENGING ACADEMICS. WE ARE FORMING STUDENTS TO BECOME LEADERS FOR TODAY AND TOMORROW. OUR STUDENTS ARE CHALLENGED TO TAKE RISKS, OWN THEIR LEARNING, STRIVE TO LIVE THE VIRTUES, AND ACHIEVE THEIR PERSONAL BEST. THEY ARE CONFIDENT YOUNG LEARNERS, PREPARED TO MEET THE CHALLENGES OF COLLEGE AND LIFE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CONFLICTS OF INTEREST ARE REVIEWED ANNUALLY BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE OFFICERS AND BOARD REVIEW THE 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD REVIEWS AND ADDRESSES COFLICTS OF INTEREST THAT ARISE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0415620
IRS990/TotalAssetsEOYAmt0820785
IRS990/TotalAssetsGrp/BOYAmt0415620
IRS990/TotalAssetsGrp/EOYAmt0820785
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt0575000
IRS990/TotalEmployeeCnt030
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt057562
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01381544
IRS990/TotalFunctionalExpensesGrp/TotalAmt01439106
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0395173
IRS990/TotalLiabilitiesEOYAmt0781923
IRS990/TotalLiabilitiesGrp/BOYAmt0395173
IRS990/TotalLiabilitiesGrp/EOYAmt0781923
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt020447

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