Civic Intelligence

Sail for Education

990 • Fiscal year 2022 • EIN 20-1096076

Jul 01, 2021 to Jun 30, 2022 • Filed on Feb 23, 2023

445 Hutchinson Ave 700Columbus, OH 43235

(614) 547-8087

Siviq Scores

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

Liabilities / Assets

84th percentile

0.19x

Higher debt load relative to assets than 84% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

79th percentile

0.07x

Higher debt load relative to revenue than 79% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

26th percentile

-10%

Higher net margin than 26% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

99th percentile

$123,941

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 24.9% of source-year revenue.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

26th percentile

-15%

Faster asset growth than 26% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

23rd percentile

-21%

Faster revenue growth than 23% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Down

$170,820

Down $30,590 (-15%) from 2021

Net Assets

Down

$138,152

Down $52,159 (-27%) from 2021

Liabilities

Up

$32,668

Up $21,569 (+194%) from 2021

Revenue

Down

$498,006

Down $134,792 (-21%) from 2021

Expenses

Up

$550,181

Up $1,498 (+0.3%) from 2021

Net Income

Down

-$52,175

Down $136,290 (-162%) from 2021

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $90,014Liabilities 2010: $75,224Net Assets 2010: $14,7902010Assets 2011: $55,343Liabilities 2011: $39,782Net Assets 2011: $15,5612011Assets 2012: $157,761Liabilities 2012: $85,078Net Assets 2012: $72,6832012Assets 2013: $151,919Liabilities 2013: $15,671Net Assets 2013: $136,2482013Assets 2014: $583,375Liabilities 2014: $89,409Net Assets 2014: $493,9662014Assets 2015: $511,326Liabilities 2015: $16,844Net Assets 2015: $494,4822015Assets 2016: $435,331Liabilities 2016: $11,866Net Assets 2016: $423,4652016Assets 2017: $326,741Liabilities 2017: $8,734Net Assets 2017: $318,0072017Assets 2018: $318,018Liabilities 2018: $1,259Net Assets 2018: $316,7592018Assets 2019: $303,747Liabilities 2019: $1,120Net Assets 2019: $302,6272019Assets 2020: $218,954Liabilities 2020: $112,758Net Assets 2020: $106,1962020Assets 2021: $201,410Liabilities 2021: $11,099Net Assets 2021: $190,3112021Assets 2022: $170,820Liabilities 2022: $32,668Net Assets 2022: $138,1522022Assets 2023: $0Liabilities 2023: $0Net Assets 2023: $02023

Highlighted filing

2022

Assets$170,820
Liabilities$32,668
Net Assets$138,152

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2010: $301,463Expenses 2010: $224,565Net Income 2010: $76,8982010Expenses 2011: $614,9812011Expenses 2012: $954,5792012Expenses 2013: $737,6992013Revenue 2014: $1,167,030Expenses 2014: $809,312Net Income 2014: $357,7182014Revenue 2015: $930,789Expenses 2015: $930,273Net Income 2015: $5162015Revenue 2016: $851,762Expenses 2016: $922,780Net Income 2016: -$71,0182016Revenue 2017: $808,775Expenses 2017: $914,232Net Income 2017: -$105,4572017Revenue 2018: $769,655Expenses 2018: $770,901Net Income 2018: -$1,2462018Revenue 2019: $843,411Expenses 2019: $857,543Net Income 2019: -$14,1322019Revenue 2020: $611,951Expenses 2020: $808,382Net Income 2020: -$196,4312020Revenue 2021: $632,798Expenses 2021: $548,683Net Income 2021: $84,1152021Revenue 2022: $498,006Expenses 2022: $550,181Net Income 2022: -$52,1752022Revenue 2023: $176,021Expenses 2023: $313,939Net Income 2023: -$137,9182023

Highlighted filing

2022

Revenue$498,006
Expenses$550,181
Net Income-$52,175
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Feb 23, 2023
Return Version
2021v4.2
Gross Receipts
$498,006
Mission and Program Overview

Mission

To increase student achievement by improving instructional leadership and building a culture of continuous improvement.

To increase student achievement by improving instructional leadership.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$201,410$165,769▼ $35,641
Prepaid Expenses and Deferred Charges-$4,550-
Accounts Receivable-$501-
Total Assets$201,410$170,820▼ $30,590
Liabilities
Accounts Payable and Accrued Expenses$111$32,668▲ $32,557
Deferred Revenue$10,988--
Total Liabilities$11,099$32,668▲ $21,569
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$190,311$138,152▼ $52,159
Total Net Assets Fund Balance$190,311$138,152▼ $52,159
Total Liabilities and Net Assets / Fund Balance$201,410$170,820▼ $30,590
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dr Julie DavisExecutive DirectorPT$27,589$96,352$123,941
Dr Rebecca HornbergerExecutive DirectorPT$38,750$63,015$101,765

Board Members and Trustees

NameTitle
Abbey BoltonPast President
Kesh BoodheshwarPresident
Carrie SanchezPresident Elect
Cathryn RiceBoard Member
Katherine NowakBoard Member
Peggy SnowBoard Member
Robert SchultzBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$19,500
Program Service Revenue
$478,419
Investment Income
$87
Other Revenue
$0
Change in Net Assets
$-52,175
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$276,469
Salaries, Compensation, and Employee Benefits$273,712
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$86,355$55,745-$142,100
Conferences and Meetings$106,474$1,802-$108,276
Current Officers, Directors, Trustees, and Key Employees$74,736$26,024-$100,760
Office Expenses$4,546$40,346-$44,892
Occupancy$31,500--$31,500
Payroll Taxes$21,429--$21,429
Other Employee Benefits$9,423--$9,423
Other Expenses$8,934$6,920-$6,920
Interest-$6,501-$6,501
Insurance$3,000--$3,000
Fees for Services Other-$2,986-$2,986
All Other Expenses$272$2,710-$2,982
Fees for Services Accounting-$2,340-$2,340
Advertising-$1,000-$1,000
Travel-$334-$334
Total Functional Expenses$357,902$192,279$0$550,181
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
Backup withholding compliance
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

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The board and executive director review the form 990.

Form 990, Part VI, Section B, Line 12C

Conflict of interest policy is reviewed annually, and officers and directors will disclose annually any conflicting interests.

Form 990, Part VI, Section B, Line 15A

The board reviews comparable salaries throughout central ohio. The board completes an evaluation of the official and votes on the salary.

Form 990, Part VI, Section C, Line 19

The organization will make documents available upon request.

Filing and Contact Details

Filer

Filer Name
Sail for Education
EIN
20-1096076
Phone
6145478087
Address
445 HUTCHINSON AVE 700, COLUMBUS, OH 43235

Signing Officer

Name
Rebecca Hornberger
Title
Executive Director
Phone
6145478087
Signed
2023-02-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rebecca Hornberger
Formed
2004
Legal Domicile
Oh
Voting Board Members
7
Independent Board Members
7
Employees
2
Volunteers
6

Preparer

Firm
Clark Schaefer Hackett & Co
Address
4449 EASTON WAY SUITE 400, COLUMBUS, OH 43219
Preparer
Natosha Carr
Phone
6148852208
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt087
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0159
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt058
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0304
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0478419
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0510152
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0555893
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0806451
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0725840
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt03076755
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt087
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0159
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt058
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0304
IRS990ScheduleA/InvestmentIncomeCYPct00.00010
IRS990ScheduleA/InvestmentIncomePYPct00.00010
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.93850
IRS990ScheduleA/PublicSupportPY509Pct00.92770
IRS990ScheduleA/PublicSupportTotal509Amt03157202
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt019500
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt047000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt056000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt032000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt052255
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0206755
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0497919
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0632639
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0611893
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0843411
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0778095
IRS990ScheduleA/Total509Grp/TotalAmt03363957
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0498006
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0632798
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0611951
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0843411
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0778095
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03364261
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/ScheduleBRequiredInd01
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0THE EXECUTIVE COMMITTEE REVIEWS COMPARABLE SALARIES THROUGHOUT OHIO AND THE NATION. THE FULL BOARD COMPLETES EVALUATIONS AND VOTES ON THE SALARY.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD AND EXECUTIVE DIRECTOR REVIEW THE FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY, AND OFFICERS AND DIRECTORS WILL DISCLOSE ANNUALLY ANY CONFLICTING INTERESTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD REVIEWS COMPARABLE SALARIES THROUGHOUT CENTRAL OHIO. THE BOARD COMPLETES AN EVALUATION OF THE OFFICIAL AND VOTES ON THE SALARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION WILL MAKE DOCUMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd01
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0OHIO ASSOCIATION OF ELEMENTARY SCHOOL ADMINISTRATORS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0316141216
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(6)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PROMOTE PROFESSIONAL GROWTHIN OHIO'S ELEMENTARY SCHOOL ADMINISTRATORS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0445 HUTCHINSON AVE NO 700
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0COLUMBUS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd043231
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd01
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd01
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd01
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt019500
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt1187221
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0FMV
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1FMV
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0OHIO ASSOCIATION OF ELEMENTARY SCHOOL ADMINISTRATORS
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1OHIO ASSOCIATION OF ELEMENTARY SCHOOL ADMINISTRATORS
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0C
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1P
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0201410
IRS990/TotalAssetsEOYAmt0170820
IRS990/TotalAssetsGrp/BOYAmt0201410
IRS990/TotalAssetsGrp/EOYAmt0170820
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt019500

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.18$0.31$0.14
2022Detailed filing. Detailed filing data is available for this year.$0.17$0.03$0.14$0.50$0.55$0.05
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.20$0.01$0.19$0.63$0.55$0.08
2020Detailed filing. Detailed filing data is available for this year.$0.22$0.11$0.11$0.61$0.81$0.20
2019Detailed filing. Detailed filing data is available for this year.$0.30$0.00$0.30$0.84$0.86$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.32$0.00$0.32$0.77$0.77$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.33$0.01$0.32$0.81$0.91$0.11
2016Detailed filing. Detailed filing data is available for this year.$0.44$0.01$0.42$0.85$0.92$0.07
2015Detailed filing. Detailed filing data is available for this year.$0.51$0.02$0.49$0.93$0.93$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.58$0.09$0.49$1.17$0.81$0.36
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.15$0.02$0.14$0.74
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.16$0.09$0.07$0.95
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.06$0.04$0.02$0.61
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.09$0.08$0.01$0.30$0.22$0.08