Civic Intelligence

Horizon Science Academy Elementary School

990 • Fiscal year 2018 • EIN 26-2061654

Jul 01, 2017 to Jun 30, 2018 • Filed on Feb 21, 2019

Organization ProfileWWW.HORIZONCOLUMBUS.ORG
2835 Morse RoadColumbus, OH 43231

(614) 475-4585

Siviq Scores

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

Liabilities / Assets

94th percentile

1.08x

Higher debt load relative to assets than 94% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Liabilities / Revenue

85th percentile

1.61x

Higher debt load relative to revenue than 85% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Net Margin

85th percentile

35%

Higher net margin than 85% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Top Officer Pay

12th percentile

$0

Higher top officer pay than 12% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2018

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2018

Balance Sheet
Liabilities / Assets94th percentile

Assets

Up

$10,430,056

Up $8,927,402 (+594%) from 2012

Net Assets

Down

-$821,557

Down $2,071,803 (-166%) from 2012

Liabilities

Up

$11,251,613

Up $10,999,205 (+4358%) from 2012

Revenue And Expenses
Liabilities / Revenue85th percentileNet Margin85th percentile

Revenue

$6,991,253

No earlier filing loaded for comparison.

Expenses

Up

$4,531,486

Up $953,908 (+27%) from 2012

Net Income

$2,459,767

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$20M$15M$10M$5.0M$0-$5.0MAssets 2012: $1,502,654Liabilities 2012: $252,408Net Assets 2012: $1,250,2462012Assets 2018: $10,430,056Liabilities 2018: $11,251,613Net Assets 2018: -$821,5572018Assets 2019: $11,063,470Liabilities 2019: $11,362,022Net Assets 2019: -$298,5522019Assets 2020: $10,857,722Liabilities 2020: $11,183,392Net Assets 2020: -$325,6702020Assets 2021: $12,394,882Liabilities 2021: $11,270,517Net Assets 2021: $1,124,3652021Assets 2022: $14,859,979Liabilities 2022: $12,047,905Net Assets 2022: $2,812,0742022Assets 2023: $15,736,268Liabilities 2023: $12,524,499Net Assets 2023: $3,211,7692023Assets 2024: $15,356,402Liabilities 2024: $11,692,042Net Assets 2024: $3,664,3602024

Highlighted filing

2018

Assets$10,430,056
Liabilities$11,251,613
Net Assets-$821,557
Open 2018 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$10M$5.0M$0-$5.0MExpenses 2012: $3,577,5782012Revenue 2018: $6,991,253Expenses 2018: $4,531,486Net Income 2018: $2,459,7672018Revenue 2019: $5,708,129Expenses 2019: $5,185,124Net Income 2019: $523,0052019Revenue 2020: $5,766,508Expenses 2020: $5,793,626Net Income 2020: -$27,1182020Revenue 2021: $7,447,973Expenses 2021: $5,997,938Net Income 2021: $1,450,0352021Revenue 2022: $8,082,573Expenses 2022: $6,394,864Net Income 2022: $1,687,7092022Revenue 2023: $8,550,266Expenses 2023: $8,150,571Net Income 2023: $399,6952023Revenue 2024: $9,103,798Expenses 2024: $8,651,207Net Income 2024: $452,5912024

Highlighted filing

2018

Revenue$6,991,253
Expenses$4,531,486
Net Income$2,459,767
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Feb 21, 2019
Return Version
2017v2.3
Gross Receipts
$6,991,253
Mission and Program Overview

Mission

The mission of horizon science academy elementary school is to foster an environment of inquiry and a love of learning so students are prepared to thrive in stem-focused high school, college, and the world.

Horizon science academy elementary school is a public charter school that is serving grades k through 5 for children in columbus, ohio. The school is a college prep school focusing on math, science and technology education. The school enrolled 518 students in 2017-2018.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,618,811$6,855,273▲ $2,236,462
Prepaid Expenses and Deferred Charges$2,283,564$2,571,137▲ $287,573
Cash and Non-Interest-Bearing Accounts$550,370$518,160▼ $32,210
Other Notes and Loans Receivable, Net$547,551$474,200▼ $73,351
Pledges and Grants Receivable$6,012$11,286▲ $5,274
Total Assets$8,006,308$10,430,056▲ $2,423,748
Liabilities
Other Liabilities$7,137,008$6,692,321▼ $444,687
Mortgage Notes Payable Secured by Investment Property$2,443,953$4,250,366▲ $1,806,413
Accounts Payable and Accrued Expenses$362,135$308,926▼ $53,209
Total Liabilities$9,943,096$11,251,613▲ $1,308,517
Net Assets / Fund Balance
Unrestricted Net Assets$-1,936,788$-821,557▲ $1,115,231
Total Net Assets Fund Balance$-1,936,788$-821,557▲ $1,115,231
Total Liabilities and Net Assets / Fund Balance$8,006,308$10,430,056▲ $2,423,748

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$5,483,398$322,280$5,805,678
Land$864,100-$864,100
Equipment$328,306$357,687$685,993
Leasehold Improvements$179,469$46,557$226,026
Compensation and Service Providers
Top Officer Pay12th percentile

Board Members and Trustees

NameTitle
Ernie KirkPresident
Michael PrattBoard Member
Nancy CalvaryBoard Member
Natenon TongtaeBoard Member
Vedud PurdeBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$6,871,619
Program Service Revenue
$108,356
Investment Income
$11,278
Other Revenue
$0
Change in Net Assets
$2,459,767

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,991,253
Total Revenue per Audited Statements
$6,991,253
Total Revenue per Form 990
$6,991,253
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,863,581
Salaries, Compensation, and Employee Benefits$1,667,905
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,887,052--$2,887,052
Fees for Services Management-$698,979-$698,979
Other Employee Benefits$346,750--$346,750
Occupancy$292,267--$292,267
Depreciation Depletion$292,193--$292,193
Other Expenses$168,518--$168,518
Interest$166,836--$166,836
All Other Expenses$99,423--$99,423
Current Officers, Directors, Trustees, and Key Employees$82,220--$82,220
Payroll Taxes$61,927--$61,927
Office Expenses$23,588--$23,588
Fees for Services Legal$22,486--$22,486
Insurance$15,335--$15,335
Fees for Services Accounting$12,409--$12,409
Travel$10,698--$10,698
Advertising$4,519--$4,519
Information Technology$124--$124
Pension Plan Contributions$-1,710,044--$-1,710,044
Total Functional Expenses$3,832,507$698,979$0$4,531,486

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,531,486
Total Expenses per Audited Statements$4,531,486
Total Expenses per Form 990$4,531,486
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
Net Pension Liability$6,692,321
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

“The school is in contract with concept schools, inc., an illinois based not-for-profit organization to provide instructional, administrative and financial managment. The school's superintendent and treasurer are appointed and compensated by concept schools, inc. Concept schools, inc. Also provide a wide range of services such as budgeting and financial oversight, school management database, curriculum alignment, professional developemen and evaluation services for teachers, etc. In return for those services, the school transfers 10% of its total reveues to the management company. Financial reports are presented to the school board for approval in bi-monthly board meetings. All employment and major business decissions are subject to the school board's approval.”

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

“The 990 is prepared by our cpa, reviewed by the treasurer and provided to the board members for review at the board meeting.”

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

“The conflict of interest policy is part of the school's by-laws. The school board consistently reviews and discusses any issues that might be in conflict with the policy in the board meetings. All operations of the school are monitored by the school's sponsor and annually audited by the ohio auditor of state.”

Form 990, Page 6, Part VI, Line 15A

“All employment decisions and compensations are discussed and approved in the board of education.”

Form 990, Page 6, Part VI, Line 15B

“All employment decisions and compensations are discussed and approved in the board of education.”

Form 990, Page 6, Part VI, Line 19

“The school's annual audit report is published on the ohio auditor of state's website at http://www.auditor.state.oh.us. All governing documents and the schoo's conflict of interest policy are available to anyone upon request.”

Filing and Contact Details

Filer

Filer Name
Horizon Science Academy Elementary
EIN
26-2061654
Phone
6144754585
Address
2835 MORSE ROAD, COLUMBUS, OH 43231

Signing Officer

Name
Begmurat Nepesov
Title
Treasurer
Phone
6144754585
Signed
2019-02-21

Organization Details

Principal Officer
Jessica Shoaf
Formed
2008
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
5
Employees
94

Preparer

Firm
Bhm CPA Group Inc
Address
PO BOX 875, CIRCLEVILLE, OH 43113-0875
Preparer
Michael a Balestra
Phone
7404745210
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IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
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IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL PUBLISHES IT NONDSICRIMINATORY POLICY ON ALL SCHOOL DOCUMENTS AND IN ITS BY-LAWS. ALL PUBLIC NOTIFICATION IN LOCAL MEDIA INCLUDE THE NONDISCRIMINATORY POLICY.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE SCHOOL RECEIVES UNRESTRICTED AND RESTRICT GOVERNMENT FINANCIAL AID TO PROVIDE THE EDUCATIONAL SERVICES TO CHILDREN IN GRADES K THROUGH 5.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 6
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL IS IN CONTRACT WITH CONCEPT SCHOOLS, INC., AN ILLINOIS BASED NOT-FOR-PROFIT ORGANIZATION TO PROVIDE INSTRUCTIONAL, ADMINISTRATIVE AND FINANCIAL MANAGMENT. THE SCHOOL'S SUPERINTENDENT AND TREASURER ARE APPOINTED AND COMPENSATED BY CONCEPT SCHOOLS, INC. CONCEPT SCHOOLS, INC. ALSO PROVIDE A WIDE RANGE OF SERVICES SUCH AS BUDGETING AND FINANCIAL OVERSIGHT, SCHOOL MANAGEMENT DATABASE, CURRICULUM ALIGNMENT, PROFESSIONAL DEVELOPEMEN AND EVALUATION SERVICES FOR TEACHERS, ETC. IN RETURN FOR THOSE SERVICES, THE SCHOOL TRANSFERS 10% OF ITS TOTAL REVEUES TO THE MANAGEMENT COMPANY. FINANCIAL REPORTS ARE PRESENTED TO THE SCHOOL BOARD FOR APPROVAL IN BI-MONTHLY BOARD MEETINGS. ALL EMPLOYMENT AND MAJOR BUSINESS DECISSIONS ARE SUBJECT TO THE SCHOOL BOARD'S APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 990 IS PREPARED BY OUR CPA, REVIEWED BY THE TREASURER AND PROVIDED TO THE BOARD MEMBERS FOR REVIEW AT THE BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE CONFLICT OF INTEREST POLICY IS PART OF THE SCHOOL'S BY-LAWS. THE SCHOOL BOARD CONSISTENTLY REVIEWS AND DISCUSSES ANY ISSUES THAT MIGHT BE IN CONFLICT WITH THE POLICY IN THE BOARD MEETINGS. ALL OPERATIONS OF THE SCHOOL ARE MONITORED BY THE SCHOOL'S SPONSOR AND ANNUALLY AUDITED BY THE OHIO AUDITOR OF STATE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL EMPLOYMENT DECISIONS AND COMPENSATIONS ARE DISCUSSED AND APPROVED IN THE BOARD OF EDUCATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL EMPLOYMENT DECISIONS AND COMPENSATIONS ARE DISCUSSED AND APPROVED IN THE BOARD OF EDUCATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE SCHOOL'S ANNUAL AUDIT REPORT IS PUBLISHED ON THE OHIO AUDITOR OF STATE'S WEBSITE AT HTTP://WWW.AUDITOR.STATE.OH.US. ALL GOVERNING DOCUMENTS AND THE SCHOO'S CONFLICT OF INTEREST POLICY ARE AVAILABLE TO ANYONE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalContributionsAmt06871619
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0698979
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03832507
IRS990/TotalFunctionalExpensesGrp/TotalAmt04531486
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-821557
IRS990/TotalProgramServiceExpensesAmt03832507
IRS990/TotalProgramServiceRevenueAmt0108356
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0119634
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt06991253
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt010430056
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-1936788
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-821557
IRS990/UponRequestInd0X
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IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.HORIZONCOLUMBUS.ORG
IRS990/WhistleblowerPolicyInd0true
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
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ReturnHeader/BusinessOfficerGrp/SignatureDt02019-02-21
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ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt065.200.43.2
ReturnHeader/FilingSecurityInformation/IPDt02019-03-01
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm014:17:15
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0311413363
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BHM CPA GROUP INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 875
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CIRCLEVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0431130875
ReturnHeader/PreparerPersonGrp/PhoneNum07404745210
ReturnHeader/PreparerPersonGrp/PreparationDt02019-03-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL A BALESTRA
ReturnHeader/ReturnTs02019-03-01T14:17:15-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-07-01
ReturnHeader/TaxPeriodEndDt02018-06-30
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$10,430,056
Liabilities
$11,251,613
Net assets
-$821,557
Revenue
$6,991,253
Expenses
$4,531,486
Net income
$2,459,767
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$15.4$11.7$3.66$9.10$8.65$0.45
2023Detailed filing. Detailed filing data is available for this year.$15.7$12.5$3.21$8.55$8.15$0.40
2022Detailed filing. Detailed filing data is available for this year.$14.9$12.0$2.81$8.08$6.39$1.69
2021Detailed filing. Detailed filing data is available for this year.$12.4$11.3$1.12$7.45$6.00$1.45
2020Detailed filing. Detailed filing data is available for this year.$10.9$11.2$0.33$5.77$5.79$0.03
2019Detailed filing. Detailed filing data is available for this year.$11.1$11.4$0.30$5.71$5.19$0.52
2018Detailed filing. Detailed filing data is available for this year.$10.4$11.3$0.82$6.99$4.53$2.46
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.50$0.25$1.25$3.58