TWO RIVERS CLASSICAL ACADEMY

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2018

Legal Domicile

Principal Officer

NATHAN OPPMAN

Phone

5153133213

Tax Period

2024-07-01 to 2025-06-30

TWO RIVERS CLASSICAL ACADEMY, founded in 2018, is a community nonprofit in the Education sector that reported $1.2M in total revenue in fiscal year 2024.

Mission

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

Program Service Accomplishments

Program 1

Expenses: $1,099,102 Revenue: $1,154,563

OPERATING TWO RIVERS CLASSICAL ACADEMY FOR 243 STUDENTS IN GRADES 1 TO 12.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $43,686

Program Service Revenue $1,154,023

Investment Income $34,725

Other Revenue $0

TOTAL REVENUE $1,232,434

Expense Breakdown

Grants Paid $0

Salaries & Benefits $932,050

Fundraising Expenses $14,930

Program Expenses $1,099,102

Other Expenses $284,269

TOTAL EXPENSES $1,216,319

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,232,434	$1,296,635	0.0%
Expenses	$1,216,319	$1,093,659	+0.1%
Net Income	$16,115	$202,976	-0.9%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✓ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✓ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$94,279

Total Directors

$18,592

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
NATHAN OPPMAN	Headmaster	40.00	Officer Highest	$75,687	$0	$75,687
ZACH DIETRICH	DIRECTOR	20.00	Officer Director	$18,592	$0	$18,592
ANDREW FOGLE	DIRECTOR AND TREASURER	1.00	Officer Director	$0	$0	$0
ELIZABETH BOMER	DIRECTOR AND SECRETARY	1.00	Officer Director	$0	$0	$0
ANDREW SCHOONHOVEN	DIRECTOR AND CHAIR	1.00	Director	$0	$0	$0
NICK BAL	DIRECTOR	1.00	Director	$0	$0	$0
MICHELLE SAGE	DIRECTOR	1.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$1,232,434	$1,216,319	$741,877	$16,115
2024	$1,296,635	$1,093,659	$1,221,267	$202,976
2024	$1,269,240	$1,110,542	$1,201,667	$158,698
2023	$988,132	$832,398	$946,969	$155,734
2022	$762,929	$650,617	$1,168,035	$112,312
2021	$458,355	$372,857	$536,489	$85,498
2020	$206,554	$148,786	$266,725	$57,768