Civic Intelligence

Two Rivers Classical Academy

990 • Fiscal year 2025 • EIN 83-0897920

Jul 01, 2024 to Jun 30, 2025 • Filed on Nov 11, 2025

Organization ProfileTWORIVERSCLASSICAL.ORG
PO Box 65336West Des Moines, IA 50265

(515) 313-3213

Siviq Scores

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

Liabilities / Assets

70th percentile

0.22x

Higher debt load relative to assets than 70% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

59th percentile

0.13x

Higher debt load relative to revenue than 59% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

41st percentile

1.3%

Higher net margin than 41% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

56th percentile

$75,687

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 6.1% of source-year revenue.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

2nd percentile

-39%

Faster asset growth than 2% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

27th percentile

-5.0%

Faster revenue growth than 27% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets70th percentile

Assets

Down

$741,877

Down $479,390 (-39%) from 2024

Net Assets

Down

$581,710

Down $28,258 (-4.6%) from 2024

Liabilities

Down

$160,167

Down $451,132 (-74%) from 2024

Revenue And Expenses
Liabilities / Revenue59th percentileNet Margin41st percentile

Revenue

Down

$1,232,434

Down $64,201 (-5.0%) from 2024

Expenses

Up

$1,216,319

Up $122,660 (+11%) from 2024

Net Income

Down

$16,115

Down $186,861 (-92%) from 2024

Historical Trend

Balance Sheet Trend

Asset Growth2nd percentile

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

$1.5M$1.0M$500K$0-$500KAssets 2019: $51,681Liabilities 2019: $55,629Net Assets 2019: -$3,9482019Assets 2020: $266,725Liabilities 2020: $212,905Net Assets 2020: $53,8202020Assets 2021: $536,489Liabilities 2021: $388,700Net Assets 2021: $147,7892021Assets 2022: $1,168,035Liabilities 2022: $909,289Net Assets 2022: $258,7462022Assets 2023: $946,969Liabilities 2023: $540,072Net Assets 2023: $406,8972023Assets 2024: $1,221,267Liabilities 2024: $611,299Net Assets 2024: $609,9682024Assets 2025: $741,877Liabilities 2025: $160,167Net Assets 2025: $581,7102025

Highlighted filing

2025

Assets$741,877
Liabilities$160,167
Net Assets$581,710
Open 2025 Filing

Operations Trend

Revenue Growth27th percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2019: $12,055Expenses 2019: $16,003Net Income 2019: -$3,9482019Revenue 2020: $206,554Expenses 2020: $148,786Net Income 2020: $57,7682020Revenue 2021: $458,355Expenses 2021: $372,857Net Income 2021: $85,4982021Revenue 2022: $762,929Expenses 2022: $650,617Net Income 2022: $112,3122022Revenue 2023: $988,132Expenses 2023: $832,398Net Income 2023: $155,7342023Revenue 2024: $1,296,635Expenses 2024: $1,093,659Net Income 2024: $202,9762024Revenue 2025: $1,232,434Expenses 2025: $1,216,319Net Income 2025: $16,1152025

Highlighted filing

2025

Revenue$1,232,434
Expenses$1,216,319
Net Income$16,115
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 11, 2025
Return Version
2024v5.2
Gross Receipts
$1,232,434
Mission and Program Overview

Mission

Organize and assemble the staff, facilities, and programs for Two Rivers Classical Academy and its activities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,165,490$328,808▼ $836,682
Investments in Publicly Traded Securities-$232,795-
Cash and Non-Interest-Bearing Accounts$29,233$179,774▲ $150,541
Accounts Receivable$6,444$0▼ $6,444
Prepaid Expenses and Deferred Charges$500$500→ $0
Total Assets$1,201,667$741,877▼ $459,790
Liabilities
Deferred Revenue$515,194$121,272▼ $393,922
Accounts Payable and Accrued Expenses$120,878$38,895▼ $81,983
Total Liabilities$636,072$160,167▼ $475,905
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$560,914$581,710▲ $20,796
Net Assets With Donor Restrictions$4,681$0▼ $4,681
Total Net Assets Fund Balance$565,595$581,710▲ $16,115
Total Liabilities and Net Assets / Fund Balance$1,201,667$741,877▼ $459,790

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020$1,170$32,271-$500-
Compensation and Service Providers
Top Officer Pay56th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Nathan OppmanHeadmasterFT$75,687$75,687
Zach DietrichDirectorPT$18,592$18,592

Board Members and Trustees

NameTitle
Andrew SchoonhovenDirector and Chair
Michelle SageDirector
Nick BalDirector
Elizabeth BomerDirector and Secretary
Andrew FogleDirector and Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$43,686
Program Service Revenue
$1,154,023
Investment Income
$34,725
Other Revenue
$0
All Other Contributions
$43,686
Change in Net Assets
$16,115
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$932,050
Other Expenses$284,269
Total Fundraising Expense$14,930
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$733,848$16,766$0$750,614
Current Officers, Directors, Trustees, and Key Employees$59,985$24,325$7,569$91,879
Payroll Taxes$65,759$3,143$579$69,481
Occupancy$60,005$6,800$0$66,805
Office Expenses$17,671$6,211$1,837$25,719
All Other Expenses$19,589$1,125$0$20,714
Fees for Services Other$10,690$9,022$0$19,712
Fees for Services Legal$0$15,525$0$15,525
Pension Plan Contributions$6,868$3,434$1,145$11,447
Conferences and Meetings$8,638$1,102$0$9,740
Fees for Services Accounting$0$9,035$0$9,035
Other Employee Benefits$5,177$2,589$863$8,629
Information Technology$6,394$1,500$500$8,394
Other Expenses$5,137$0$0$5,137
Insurance$2,487$1,500$0$3,987
Advertising$0$0$2,437$2,437
Travel$2,125$210$0$2,335
Total Functional Expenses$1,099,102$102,287$14,930$1,216,319
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
Governance and Compliance

Governance Checklist

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

Filer

Filer Name
Two Rivers Classical Academy
EIN
83-0897920
Phone
5153133213
Address
PO Box 65336, West Des Moines, IA 50265

Signing Officer

Name
Andrew Fogle
Title
Treasurer
Phone
5153133213
Signed
2025-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nathan Oppman
Formed
2018
Legal Domicile
Ia
Voting Board Members
7
Independent Board Members
7
Employees
53
Volunteers
50

Preparer

Firm
Delmar R Mohler CPA
Address
1010 SW 4TH CT, GRIMES, IA 50111
Preparer
Delmar R Mohler
Phone
5152827250
Supplemental Narrative

Additional Explanations

Pt VI, Line 15A

“The board of directors decided to provide modest compensation to some board members providing valuable services for operating the school outside the scope of their duties as board members.”

Pt VI, Line 15B

“The board members independently gather information and determine compensation for the headmaster of the school.”

Pt VI, Line 11B

“A draft of the irs form 990 was delivered to the board of directors for their review and approval. Upon their approval, the treasurer signed and delivered the irs form 8879-eo authorizing the preparer to file the irs form 990 electronically with the irs.”

Pt VI, Line 12C

“The two rivers classical academy conflict of interest policy applies to all of the members of its board of directors, officers, employees and volunteers as each one is an interested party. Any interested party is required to disclose the existance of any actual, potential, or perceived conflict of interest as soon as the possibility of a conflict of interest is identified to the board of directors for their review, assessment, and potential action. In addition, each year each interested party is required to affirm with a written statement that they have received a copy of the conflict of interest policy, read and understand the policy, agree to comply with the policy, and affirm that they complied with the conflict of interest policy.”

Pt VI, Line 19

“Two rivers classical academy makes its governing two rivers classical academy makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. During its fiscal year ended june 30, 2023, no requests for such information were received.”

Financial Statement Notes

Pt III, Line 4

“Operating two rivers classical academy for 243 students in grades 1 to 12.”

Pt V, Line 4

“NOT APPLICABLE.”

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IRS990/ProgramServiceRevenueGrp/Desc0TUITION
IRS990/ProgramServiceRevenueGrp/Desc1BOOK RENTAL INCOME
IRS990/ProgramServiceRevenueGrp/Desc2EXTRACURRICULA FEES
IRS990/ProgramServiceRevenueGrp/Desc3APPLICATION FEES
IRS990/ProgramServiceRevenueGrp/Desc4Drama Income
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/ExclusionAmt20
IRS990/ProgramServiceRevenueGrp/ExclusionAmt30
IRS990/ProgramServiceRevenueGrp/ExclusionAmt40
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01089055
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt16954
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt237485
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt313257
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt47272
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt20
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt30
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt40
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0226143
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt033307
IRS990/PYOtherExpensesAmt0320089
IRS990/PYOtherRevenueAmt0166
IRS990/PYProgramServiceRevenueAmt01037019
IRS990/PYRevenuesLessExpensesAmt0202976
IRS990/PYSalariesCompEmpBnftPaidAmt0773570
IRS990/PYTotalExpensesAmt01093659
IRS990/PYTotalRevenueAmt01296635
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt016115
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01154563
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01165490
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0328808
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportTotal509Amt00
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/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt00
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt05000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt01170
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt032271
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt023300
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt0500
IRS990ScheduleD/SolicitedAssetsSaleInd0false
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0OPERATING TWO RIVERS CLASSICAL ACADEMY FOR 243 STUDENTS IN GRADES 1 TO 12.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1NOT APPLICABLE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt III, Line 4
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt V, Line 4
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/ExplanationTxt0THE TWO RIVERS CLASSICAL ACADEMY STATEMENT OF ITS RACIALLY NONDISCRIMINATORY POLICY APPEARS ON THE FIRST PAGE OF ITS WEBSITE AT TWORIVERSCLASSICAL.ORG AND PROMINENTLY IN ALL PUBLISHED MATERIALS. NO ADDITIONAL INFORMATION REQUIRED.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Line 3
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF DIRECTORS DECIDED TO PROVIDE MODEST COMPENSATION TO SOME BOARD MEMBERS PROVIDING VALUABLE SERVICES FOR OPERATING THE SCHOOL OUTSIDE THE SCOPE OF THEIR DUTIES AS BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD MEMBERS INDEPENDENTLY GATHER INFORMATION AND DETERMINE COMPENSATION FOR THE HEADMASTER OF THE SCHOOL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A DRAFT OF THE IRS FORM 990 WAS DELIVERED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW AND APPROVAL. UPON THEIR APPROVAL, THE TREASURER SIGNED AND DELIVERED THE IRS FORM 8879-EO AUTHORIZING THE PREPARER TO FILE THE IRS FORM 990 ELECTRONICALLY WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE TWO RIVERS CLASSICAL ACADEMY CONFLICT OF INTEREST POLICY APPLIES TO ALL OF THE MEMBERS OF ITS BOARD OF DIRECTORS, OFFICERS, EMPLOYEES AND VOLUNTEERS AS EACH ONE IS AN INTERESTED PARTY. ANY INTERESTED PARTY IS REQUIRED TO DISCLOSE THE EXISTANCE OF ANY ACTUAL, POTENTIAL, OR PERCEIVED CONFLICT OF INTEREST AS SOON AS THE POSSIBILITY OF A CONFLICT OF INTEREST IS IDENTIFIED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW, ASSESSMENT, AND POTENTIAL ACTION. IN ADDITION, EACH YEAR EACH INTERESTED PARTY IS REQUIRED TO AFFIRM WITH A WRITTEN STATEMENT THAT THEY HAVE RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, READ AND UNDERSTAND THE POLICY, AGREE TO COMPLY WITH THE POLICY, AND AFFIRM THAT THEY COMPLIED WITH THE CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4TWO RIVERS CLASSICAL ACADEMY MAKES ITS GOVERNING TWO RIVERS CLASSICAL ACADEMY MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. DURING ITS FISCAL YEAR ENDED JUNE 30, 2023, NO REQUESTS FOR SUCH INFORMATION WERE RECEIVED.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01201667
IRS990/TotalAssetsEOYAmt0741877
IRS990/TotalAssetsGrp/BOYAmt01201667
IRS990/TotalAssetsGrp/EOYAmt0741877
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt043686
IRS990/TotalEmployeeCnt053
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt014930
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0102287
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01099102
IRS990/TotalFunctionalExpensesGrp/TotalAmt01216319
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0636072
IRS990/TotalLiabilitiesEOYAmt0160167
IRS990/TotalLiabilitiesGrp/BOYAmt0636072
IRS990/TotalLiabilitiesGrp/EOYAmt0160167
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0565595

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$741,877
Liabilities
$160,167
Net assets
$581,710
Revenue
$1,232,434
Expenses
$1,216,319
Net income
$16,115
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.74$0.16$0.58$1.23$1.22$0.02
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.22$0.61$0.61$1.30$1.09$0.20
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.95$0.54$0.41$0.99$0.83$0.16
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.17$0.91$0.26$0.76$0.65$0.11
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.54$0.39$0.15$0.46$0.37$0.09
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.27$0.21$0.05$0.21$0.15$0.06
2019Detailed filing. Detailed filing data is available for this year.$0.05$0.06$0.00$0.01$0.02$0.00