Civic Intelligence

Horizon Science Academy Elementary School

990 • Fiscal year 2019 • EIN 26-2061654

Jul 01, 2018 to Jun 30, 2019 • Filed on May 13, 2020

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

93rd percentile

1.03x

Higher debt load relative to assets than 93% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Liabilities / Revenue

88th percentile

1.99x

Higher debt load relative to revenue than 88% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Net Margin

66th percentile

9.2%

Higher net margin than 66% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Top Officer Pay

18th percentile

$85,000

Higher top officer pay than 18% of similar nonprofits.

Top officer pay equals 1.5% of source-year revenue.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Asset Growth

58th percentile

6.1%

Faster asset growth than 58% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Revenue Growth

14th percentile

-18%

Faster revenue growth than 14% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets93rd percentile

Assets

Up

$11,063,470

Up $633,414 (+6.1%) from 2018

Net Assets

Up

-$298,552

Up $523,005 (+64%) from 2018

Liabilities

Up

$11,362,022

Up $110,409 (+1.0%) from 2018

Revenue And Expenses
Liabilities / Revenue88th percentileNet Margin66th percentile

Revenue

Down

$5,708,129

Down $1,283,124 (-18%) from 2018

Expenses

Up

$5,185,124

Up $653,638 (+14%) from 2018

Net Income

Down

$523,005

Down $1,936,762 (-79%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth58th percentile

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

2019

Assets$11,063,470
Liabilities$11,362,022
Net Assets-$298,552
Open 2019 Filing

Operations Trend

Revenue Growth14th percentile

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

2019

Revenue$5,708,129
Expenses$5,185,124
Net Income$523,005
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
May 13, 2020
Return Version
2018v3.2
Gross Receipts
$5,789,863
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$6,855,273$6,892,910▲ $37,637
Prepaid Expenses and Deferred Charges$2,571,137$3,244,008▲ $672,871
Cash and Non-Interest-Bearing Accounts$518,160$503,863▼ $14,297
Other Notes and Loans Receivable, Net$474,200$337,684▼ $136,516
Accounts Receivable-$78,289-
Pledges and Grants Receivable$11,286$6,716▼ $4,570
Total Assets$10,430,056$11,063,470▲ $633,414
Liabilities
Other Liabilities$6,692,321$7,085,075▲ $392,754
Mortgage Notes Payable Secured by Investment Property$4,250,366$4,007,693▼ $242,673
Accounts Payable and Accrued Expenses$308,926$269,254▼ $39,672
Total Liabilities$11,251,613$11,362,022▲ $110,409
Net Assets / Fund Balance
Unrestricted Net Assets$-821,557$-298,552▲ $523,005
Total Net Assets Fund Balance$-821,557$-298,552▲ $523,005
Total Liabilities and Net Assets / Fund Balance$10,430,056$11,063,470▲ $633,414

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$5,338,256$467,422$5,805,678
Land$864,100-$864,100
Leasehold Improvements$483,978$68,553$552,531
Equipment$206,576$220,389$426,965
Compensation and Service Providers
Top Officer Pay18th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Jessica ShoafPrincipalFT$85,000$85,000

Board Members and Trustees

NameTitle
Ernie KirkPresident
Michael PrattBoard Member
Nancy CalvaryBoard Member
Natenon TongtaeBoard Member
Rehan SafakBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$5,323,625
Program Service Revenue
$377,118
Investment Income
$7,386
Other Revenue
$0
Change in Net Assets
$523,005

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,708,129
Total Revenue per Audited Statements
$5,708,129
Total Revenue per Form 990
$5,708,129
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,843,287
Other Expenses$2,341,837
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,324,957--$2,324,957
Fees for Services Management-$571,158-$571,158
Other Employee Benefits$273,278--$273,278
Depreciation Depletion$268,188--$268,188
Occupancy$258,517--$258,517
Interest$198,544--$198,544
Pension Plan Contributions$100,570--$100,570
Other Expenses$90,653--$90,653
Current Officers, Directors, Trustees, and Key Employees$85,000--$85,000
All Other Expenses$69,568--$69,568
Payroll Taxes$59,482--$59,482
Office Expenses$21,277--$21,277
Travel$16,952--$16,952
Fees for Services Accounting$12,134--$12,134
Insurance$11,255--$11,255
Advertising$7,519--$7,519
Fees for Services Legal$2,659--$2,659
Information Technology$975--$975
Total Functional Expenses$4,613,966$571,158$0$5,185,124

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,185,124
Total Expenses per Audited Statements$5,185,124
Total Expenses per Form 990$5,185,124
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$7,085,075
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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
2020-05-13

Organization Details

Principal Officer
Jessica Shoaf
Formed
2008
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
5
Employees
77

Preparer

Firm
Bhm CPA Group Inc
Address
PO BOX 875, CIRCLEVILLE, OH 43113-0875
Preparer
Michael a Balestra
Phone
7404745210
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
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IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
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IRS990ScheduleE/MaintainScholarshipsRecsInd0true
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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.
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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
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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/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0571158
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IRS990/TotalProgramServiceRevenueAmt0377118
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ReturnHeader/FilingSecurityInformation/IPTm012:28:15
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0311413363
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 875
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CIRCLEVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0431130875
ReturnHeader/PreparerPersonGrp/PhoneNum07404745210
ReturnHeader/PreparerPersonGrp/PreparationDt02020-05-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL A BALESTRA
ReturnHeader/ReturnTs02020-05-13T12:28:15-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-07-01
ReturnHeader/TaxPeriodEndDt02019-06-30
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$11,063,470
Liabilities
$11,362,022
Net assets
-$298,552
Revenue
$5,708,129
Expenses
$5,185,124
Net income
$523,005
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