Civic Intelligence

Horizon Science Academy Elementary School

990 • Fiscal year 2023 • EIN 26-2061654

Jul 01, 2022 to Jun 30, 2023 • Filed on May 15, 2024

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

87th percentile

0.80x

Higher debt load relative to assets than 87% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Liabilities / Revenue

85th percentile

1.46x

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

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Net Margin

52nd percentile

4.7%

Higher net margin than 52% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Top Officer Pay

22nd percentile

$100,583

Higher top officer pay than 22% of similar nonprofits.

Top officer pay equals 1.2% of source-year revenue.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Asset Growth

49th percentile

5.9%

Faster asset growth than 49% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Revenue Growth

51st percentile

5.8%

Faster revenue growth than 51% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets87th percentile

Assets

Up

$15,736,268

Up $876,289 (+5.9%) from 2022

Net Assets

Up

$3,211,769

Up $399,695 (+14%) from 2022

Liabilities

Up

$12,524,499

Up $476,594 (+4.0%) from 2022

Revenue And Expenses
Liabilities / Revenue85th percentileNet Margin52nd percentile

Revenue

Up

$8,550,266

Up $467,693 (+5.8%) from 2022

Expenses

Up

$8,150,571

Up $1,755,707 (+27%) from 2022

Net Income

Down

$399,695

Down $1,288,014 (-76%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth49th 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

2023

Assets$15,736,268
Liabilities$12,524,499
Net Assets$3,211,769
Open 2023 Filing

Operations Trend

Revenue Growth51st 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

2023

Revenue$8,550,266
Expenses$8,150,571
Net Income$399,695
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 15, 2024
Return Version
2022v5.0
Gross Receipts
$8,550,266
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 395 students in 2022-2023.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$7,666,397$7,380,605▼ $285,792
Cash and Non-Interest-Bearing Accounts$3,061,116$3,353,511▲ $292,395
Prepaid Expenses and Deferred Charges$2,143,156$2,962,305▲ $819,149
Other Notes and Loans Receivable, Net$1,412,073$1,101,307▼ $310,766
Pledges and Grants Receivable$486,195$779,673▲ $293,478
Accounts Receivable$85,276$151,832▲ $66,556
Total Assets$14,859,979$15,736,268▲ $876,289
Other Assets Total$5,766$7,035▲ $1,269
Liabilities
Other Liabilities$7,533,857$8,227,565▲ $693,708
Unsecured Notes Loans Payable$3,887,097$3,558,975▼ $328,122
Accounts Payable and Accrued Expenses$626,951$405,218▼ $221,733
Grants Payable-$332,741-
Total Liabilities$12,047,905$12,524,499▲ $476,594
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,812,074$3,042,553▲ $230,479
Net Assets With Donor Restrictions-$169,216-
Total Net Assets Fund Balance$2,812,074$3,211,769▲ $399,695
Total Liabilities and Net Assets / Fund Balance$14,859,979$15,736,268▲ $876,289

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,856,700$948,978$5,805,678
Leasehold Improvements$1,277,581$396,442$1,674,023
Land$1,192,577-$1,192,577
Equipment$53,747$404,749$458,496
Compensation and Service Providers
Top Officer Pay22nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Jessica ShoafPrincipalFT$100,583$100,583

Board Members and Trustees

NameTitle
Michael PrattPresident
David W DitmarsBoard Member
Isa KuyularBoard Member
Nancy CalvaryBoard Member
Sumaya YusufBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$7,941,215
Program Service Revenue
$538,987
Investment Income
$70,064
Other Revenue
$0
All Other Contributions
$616,913
Change in Net Assets
$399,695

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,550,266
Total Revenue per Audited Statements
$8,550,266
Total Revenue per Form 990
$8,550,266
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,124,641
Other Expenses$3,025,930
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,802,314--$3,802,314
Fees for Services Management-$793,410-$793,410
Pension Plan Contributions$742,845--$742,845
Other Employee Benefits$414,729--$414,729
Depreciation Depletion$346,347--$346,347
Occupancy$341,206--$341,206
Interest$185,834--$185,834
All Other Expenses$184,897--$184,897
Other Expenses$101,763--$101,763
Current Officers, Directors, Trustees, and Key Employees$100,583--$100,583
Travel$83,121--$83,121
Payroll Taxes$64,170--$64,170
Advertising$42,455--$42,455
Office Expenses$27,568--$27,568
Insurance$15,431--$15,431
Fees for Services Accounting$14,625--$14,625
Fees for Services Legal$12,500--$12,500
Information Technology$750--$750
Total Functional Expenses$7,357,161$793,410$0$8,150,571

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$8,150,571
Total Expenses per Audited Statements$8,150,571
Total Expenses per Form 990$8,150,571
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$5,578,235
Leases-gasb 87$1,022,614
Opeb$746,683
Pension$740,334
Net Opeb Liability$139,699
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 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
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 developement 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 decisions 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 meetings.”

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

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

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 school'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
Ahmet Erdal
Title
Treasurer
Phone
6144754585
Signed
2024-05-15

Organization Details

Principal Officer
Jessica Shoaf
Formed
2008
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
5
Employees
88

Preparer

Firm
Bhm CPA Group Inc
Address
1 E CAMPUS VIEW BLVD STE 300, COLUMBUS, OH 43235
Preparer
Ryan C Hixenbaugh CPA
Phone
6143895775
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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/DiscriminateRaceEducPlcyInd0false
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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 DEVELOPEMENT 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 DECISIONS 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 MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL EMPLOYMENT DECISIONS AND COMPENSATIONS ARE DISCUSSED AND APPROVED IN THE BOARD MEETINGS.
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 SCHOOL'S CONFLICT OF INTEREST POLICY ARE AVAILABLE TO ANYONE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 3
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
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ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-15
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ReturnHeader/PreparerPersonGrp/PreparationDt02024-05-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RYAN C HIXENBAUGH CPA
ReturnHeader/ReturnTs02024-05-15T15:37:18-04:00
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ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0BEGMURAT
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0NEPESOV
ReturnHeader/TaxPeriodBeginDt02022-07-01
ReturnHeader/TaxPeriodEndDt02023-06-30
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$15,736,268
Liabilities
$12,524,499
Net assets
$3,211,769
Revenue
$8,550,266
Expenses
$8,150,571
Net income
$399,695
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