Liabilities / Assets
85th percentile
Higher debt load relative to assets than 85% of similar nonprofits.
990 • Fiscal year 2024 • EIN 83-0897920
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
85th percentile
Higher debt load relative to assets than 85% of similar nonprofits.
Liabilities / Revenue
81st percentile
Higher debt load relative to revenue than 81% of similar nonprofits.
Net Margin
63rd percentile
Higher net margin than 63% of similar nonprofits.
Top Officer Pay
Score unavailable
This filing does not contain officer compensation rows.
Asset Growth
82nd percentile
Faster asset growth than 82% of similar nonprofits.
Revenue Growth
74th percentile
Faster revenue growth than 74% of similar nonprofits.
Assets
Up$1,201,667
Up $254,698 (+27%) from 2023
Net Assets
Up$565,595
Up $158,698 (+39%) from 2023
Liabilities
Up$636,072
Up $96,000 (+18%) from 2023
Revenue
Up$1,269,240
Up $281,108 (+28%) from 2023
Expenses
Up$1,110,542
Up $278,144 (+33%) from 2023
Net Income
Up$158,698
Up $2,964 (+1.9%) from 2023
Organize and assemble the staff, facilities, and programs for Two Rivers Classical Academy and its activities.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $841,496 | $1,165,490 | ▲ $323,994 |
| Cash and Non-Interest-Bearing Accounts | $80,599 | $29,233 | ▼ $51,366 |
| Accounts Receivable | $4,774 | $6,444 | ▲ $1,670 |
| Prepaid Expenses and Deferred Charges | $500 | $500 | → $0 |
| Total Assets | $946,969 | $1,201,667 | ▲ $254,698 |
| Other Assets Total | $19,600 | $0 | ▼ $19,600 |
| Liabilities | |||
| Deferred Revenue | $496,215 | $515,194 | ▲ $18,979 |
| Accounts Payable and Accrued Expenses | $43,857 | $120,878 | ▲ $77,021 |
| Total Liabilities | $540,072 | $636,072 | ▲ $96,000 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $402,216 | $560,914 | ▲ $158,698 |
| Net Assets With Donor Restrictions | $4,681 | $4,681 | → $0 |
| Total Net Assets Fund Balance | $406,897 | $565,595 | ▲ $158,698 |
| Total Liabilities and Net Assets / Fund Balance | $946,969 | $1,201,667 | ▲ $254,698 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Assets Org | $0 | - | - |
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2023 | $4,641 | - | - | - | $4,641 |
| 2022 | $9,641 | - | - | - | $4,641 |
| 2021 | $9,641 | - | - | - | $9,641 |
| 2020 | $1,170 | $32,271 | - | $500 | $9,641 |
| 2019 | $0 | $1,170 | - | - | $1,170 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Nathan Oppman | Headmaster | FT | $66,232 | $66,232 |
| Zach Dietrich | Director and Chair | PT | $16,192 | $16,192 |
| Andrew Karas | Director | PT | $5,833 | $5,833 |
| Name | Title |
|---|---|
| Andrew Schoonhoven | Director |
| Michelle Sage | Director |
| Nick Bal | Director |
| Stanley Jensen | Director |
| Elizabeth Bomer | Director and Secretary |
| Andrew Fogle | Director and Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $765,031 |
| Other Expenses | $345,511 |
| Total Fundraising Expense | $2,569 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $638,570 | $37,332 | $0 | $675,902 |
| Occupancy | $61,212 | $10,036 | $0 | $71,248 |
| Payroll Taxes | $42,156 | $2,856 | $0 | $45,012 |
| Current Officers, Directors, Trustees, and Key Employees | $24,117 | $0 | $0 | $24,117 |
| Pension Plan Contributions | $17,778 | $2,222 | $0 | $20,000 |
| Office Expenses | $8,553 | $10,655 | $0 | $19,208 |
| Travel | $13,218 | $1,470 | $0 | $14,688 |
| Fees for Services Management | $2,302 | $8,285 | $0 | $10,587 |
| All Other Expenses | $6,259 | $1,355 | $0 | $7,614 |
| Information Technology | $7,168 | $208 | $0 | $7,376 |
| Conferences and Meetings | $6,161 | $0 | $0 | $6,161 |
| Other Expenses | $2,576 | $286 | $0 | $2,862 |
| Advertising | $0 | $0 | $2,569 | $2,569 |
| Insurance | $0 | $1,315 | $0 | $1,315 |
| Fees for Services Accounting | $0 | $600 | $0 | $600 |
| Total Functional Expenses | $1,031,353 | $76,620 | $2,569 | $1,110,542 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“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.”
“The board members independently gather information and determine compensation for the headmaster of the school.”
“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.”
“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.”
“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.”
“A donation of six pieces of art work were received that will be displayed for the benefit and edification of the students and friends of two rivers classical academy.”
“A donation was received designated for the purchase of items that had not been acquired at the year ended june 30, 2024.”
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/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 43857 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 120878 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 4774 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 6444 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | Organize and assemble the staff, facilities, and programs for Two Rivers Classical Academy and its activities. |
| IRS990/AddressChangeInd | 0 | X |
| IRS990/AdvertisingGrp/FundraisingAmt | 0 | 2569 |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 2569 |
| IRS990/AllOtherContributionsAmt | 0 | 226258 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 1355 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 6259 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 7614 |
| IRS990/AmendedReturnInd | 0 | X |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | ANDREW FOGLE |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5153133213 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 3114 SW 61st Street |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Des Moines |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 50321 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 80599 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 29233 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | true |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 24117 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 24117 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/FundraisingAmt | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 6161 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 6161 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 226258 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 14787 |
| IRS990/CYOtherExpensesAmt | 0 | 345511 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1028195 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 158698 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 765031 |
| IRS990/CYTotalExpensesAmt | 0 | 1110542 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 2569 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1269240 |
| IRS990/DAFExcessBusinessHoldingsInd | 0 | false |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 496215 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 515194 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/Desc | 0 | OPERATING TWO RIVERS CLASSICAL ACADEMY FOR 243 STUDENTS. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DistributionToDonorInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 4681 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 4681 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | true |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 45 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 1031353 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/FundraisingAmt | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 600 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 600 |
| IRS990/FeesForServicesManagementGrp/FundraisingAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 8285 |
| IRS990/FeesForServicesManagementGrp/ProgramServicesAmt | 0 | 2302 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 10587 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 20.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | NATHAN OPPMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | ZACH DIETRICH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | ANDREW KARAS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | ANDREW FOGLE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | ELIZABETH BOMER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | STANLEY JENSEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | ANDREW SCHOONHOVEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | NICK BAL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | MICHELLE SAGE |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 66232 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 16192 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 5833 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Headmaster |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR AND CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR AND TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR AND SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2018 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/OtherAmt | 0 | -19270 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 8 |
| IRS990/GrantAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 330 |
| IRS990/GrossReceiptsAmt | 0 | 1288840 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 8 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/FundraisingAmt | 0 | 0 |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 208 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 7168 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 7376 |
| IRS990/InsuranceGrp/FundraisingAmt | 0 | 0 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 1315 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 1315 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 34057 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 34057 |
| IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 6 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | IA |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 19600 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MiscellaneousRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 0 |
| IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/MiscellaneousRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/MissionDesc | 0 | Organize and assemble the staff, facilities, and programs for Two Rivers Classical Academy and its activities. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 406897 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 565595 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | -19600 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | 330 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | -19270 |
| IRS990/NetGainOrLossInvestmentsGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 402216 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 560914 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 10036 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 61212 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 71248 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 10655 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 8553 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 19208 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 19600 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | BOOKS AND CURRICULUM |
| IRS990/OtherExpensesGrp/Desc | 1 | PROGRAM & EVENT EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 2 | CLASSROOM SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 3 | GIFTS AND BENEVOLENCE |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 0 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 2 | 0 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 3 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 3 | 286 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 168356 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 29290 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 3637 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 2576 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 168356 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 29290 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 3637 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 2862 |
| IRS990/OtherRevenueTotalAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 37332 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 638570 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 675902 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 2856 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 42156 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 45012 |
| IRS990/PensionPlanContributionsGrp/FundraisingAmt | 0 | 0 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 2222 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 17778 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 20000 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 500 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 500 |
| IRS990/PrincipalOfficerNm | 0 | NATHAN OPPMAN |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611110 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611110 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 611110 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | TUITION |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | BOOK RENTAL INCOME |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | MISCELLANEOUS FEES |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 1 | 0 |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 2 | 0 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 964021 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 17567 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 46607 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 1 | 0 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 2 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 19393 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 4375 |
| IRS990/PYInvestmentIncomeAmt | 0 | 8652 |
| IRS990/PYOtherExpensesAmt | 0 | 177670 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 960087 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 155734 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 650353 |
| IRS990/PYTotalExpensesAmt | 0 | 832398 |
| IRS990/PYTotalRevenueAmt | 0 | 988132 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 158698 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
| IRS990/ReportOtherAssetsInd | 0 | true |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 1028525 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 841496 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 1165490 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0 |
| IRS990ScheduleA/OtherSupportSumAmt | 0 | 0 |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0 |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 0 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/CollectionUsedOtherPurposesGrp/CollectionUsedOtherPurposesInd | 0 | X |
| IRS990ScheduleD/CollectionUsedOtherPurposesGrp/OtherPurposesDesc | 0 | PUBLIC DISPLAY AT SCHOOL FOR ITS STUDENTS |
| IRS990ScheduleD/CollectionUsedPubExhibitionInd | 0 | X |
| IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 4641 |
| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | 4641 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 9641 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 4641 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 5000 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 9641 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 9641 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 1170 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt | 0 | 32271 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 9641 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 23300 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 500 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 0 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt | 0 | 1170 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 1170 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | WORKS OF ART - PAINTINGS |
| IRS990ScheduleD/SolicitedAssetsSaleInd | 0 | false |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | A DONATION OF SIX PIECES OF ART WORK WERE RECEIVED THAT WILL BE DISPLAYED FOR THE BENEFIT AND EDIFICATION OF THE STUDENTS AND FRIENDS OF TWO RIVERS CLASSICAL ACADEMY. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | A DONATION WAS RECEIVED DESIGNATED FOR THE PURCHASE OF ITEMS THAT HAD NOT BEEN ACQUIRED AT THE YEAR ENDED JUNE 30, 2024. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Pt III, Line 4 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Pt V, Line 4 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 0 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | true |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | true |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | true |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | true |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | true |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | THE 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/FormAndLineReferenceDesc | 0 | Line 3 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE BOARD MEMBERS INDEPENDENTLY GATHER INFORMATION AND DETERMINE COMPENSATION FOR THE HEADMASTER OF THE SCHOOL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Pt VI, Line 15a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Pt VI, Line 15b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Pt VI, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Pt VI, Line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Pt VI, Line 19 |
| IRS990/SchoolOperatingInd | 0 | true |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxableDistributionsInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
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Displayed year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.