Civic Intelligence

Eastern Cleveland Drop Back In

990 • Fiscal year 2016 • EIN 27-1967376

Jul 01, 2015 to Jun 30, 2016 • Filed on May 09, 2017

4877 Pearl RoadCleveland, OH 44109

(330) 515-0572

Siviq Scores

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

Liabilities / Assets

99th percentile

2.57x

Higher debt load relative to assets than 99% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

90th percentile

1.12x

Higher debt load relative to revenue than 90% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

18th percentile

-14%

Higher net margin than 18% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

50th percentile

$2,085

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 0.3% of source-year revenue.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

99th percentile

486%

Faster asset growth than 99% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

58th percentile

7.0%

Faster revenue growth than 58% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Up

$357,112

Up $296,184 (+486%) from 2015

Net Assets

Down

-$561,063

Down $111,939 (-25%) from 2015

Liabilities

Up

$918,175

Up $408,123 (+80%) from 2015

Revenue

Up

$817,925

Up $53,649 (+7.0%) from 2015

Expenses

Up

$929,864

Up $165,588 (+22%) from 2015

Net Income

Down

-$111,939

Down $111,939 from 2015

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0-$5.0MAssets 2014: $41,670Liabilities 2014: $41,670Net Assets 2014: $02014Assets 2015: $60,928Liabilities 2015: $510,052Net Assets 2015: -$449,1242015Assets 2016: $357,112Liabilities 2016: $918,175Net Assets 2016: -$561,0632016Assets 2017: $697,584Liabilities 2017: $1,188,640Net Assets 2017: -$491,0562017Assets 2018: $1,310,282Liabilities 2018: $1,650,169Net Assets 2018: -$339,8872018Assets 2019: $1,193,224Liabilities 2019: $1,409,647Net Assets 2019: -$216,4232019Assets 2020: $1,656,864Liabilities 2020: $1,412,024Net Assets 2020: $244,8402020Assets 2021: $2,751,543Liabilities 2021: $2,151,082Net Assets 2021: $600,4612021Assets 2022: $7,363,159Liabilities 2022: $6,317,430Net Assets 2022: $1,045,7292022Assets 2023: $8,522,633Liabilities 2023: $7,524,922Net Assets 2023: $997,7112023Assets 2024: $10,997,777Liabilities 2024: $9,021,077Net Assets 2024: $1,976,7002024

Highlighted filing

2016

Assets$357,112
Liabilities$918,175
Net Assets-$561,063

Operations Trend

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

$10M$5.0M$0-$5.0MRevenue 2014: $900,115Expenses 2014: $900,115Net Income 2014: $02014Revenue 2015: $764,276Expenses 2015: $764,276Net Income 2015: $02015Revenue 2016: $817,925Expenses 2016: $929,864Net Income 2016: -$111,9392016Revenue 2017: $1,325,039Expenses 2017: $1,255,032Net Income 2017: $70,0072017Revenue 2018: $1,682,616Expenses 2018: $1,396,610Net Income 2018: $286,0062018Revenue 2019: $1,778,661Expenses 2019: $1,655,197Net Income 2019: $123,4642019Revenue 2020: $2,585,234Expenses 2020: $2,123,971Net Income 2020: $461,2632020Revenue 2021: $3,363,963Expenses 2021: $3,008,342Net Income 2021: $355,6212021Revenue 2022: $4,998,130Expenses 2022: $4,552,862Net Income 2022: $445,2682022Revenue 2023: $5,739,731Expenses 2023: $5,787,749Net Income 2023: -$48,0182023Revenue 2024: $7,989,348Expenses 2024: $7,010,359Net Income 2024: $978,9892024

Highlighted filing

2016

Revenue$817,925
Expenses$929,864
Net Income-$111,939
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
May 9, 2017
Return Version
2015v3.0
Gross Receipts
$817,925
Mission and Program Overview

Mission

To maintain and provide a school which provides the 'opportunity for success' to, and motivates and instructs, those students who fail in a traditional school setting and have decided to drop out of the school system.

To maintain and provide a school which provides the 'opportunity for success' to, and motivates and instructs, those students who fail to learn in a traditional school setting and have decided to drop out of the school system.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net-$100,523-
Accounts Receivable$6,388$59,571▲ $53,183
Cash and Non-Interest-Bearing Accounts$25,849$42,242▲ $16,393
Other Notes and Loans Receivable, Net-$20,000-
Pledges and Grants Receivable-$11,893-
Total Assets$60,928$357,112▲ $296,184
Other Assets Total$28,691$122,883▲ $94,192
Liabilities
Other Liabilities$473,424$543,108▲ $69,684
Accounts Payable and Accrued Expenses$14,257$203,140▲ $188,883
Unsecured Notes Loans Payable$22,371$117,875▲ $95,504
Mortgage Notes Payable Secured by Investment Property-$54,052-
Total Liabilities$510,052$918,175▲ $408,123
Net Assets / Fund Balance
Permanently Rstr Net Assets$0$50,966▲ $50,966
Temporarily Rstr Net Assets$0$0→ $0
Unrestricted Net Assets$-449,124$-612,029▼ $162,905
Total Net Assets Fund Balance$-449,124$-561,063▼ $111,939
Total Liabilities and Net Assets / Fund Balance$60,928$357,112▲ $296,184

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$0$0$0
Other Land Buildings$79,970$25,349$0
Land$0-$0
Equipment$20,553$5,872$0
Leasehold Improvements$0$0$0
Other Assets Org$122,883--
Compensation and Service Providers

Employees

NameTitleBaseTotal
Kim ThomasBoard President$2,085$2,085
Mandisa LewisBoard Member$2,025$2,025
Dr Adrienne HattenBoard Member$1,885$1,885
Peter WhittBoard Member$1,885$1,885
Mark SanzottaBoard Member$1,575$1,575

Highest Paid Contractors

ContractorServicesLocationCompensation
Cambridge EducationEducational ManagementN Cleveland Massillon Rd, Fairlawn, OH 44334$253,538
Revenue and Support

Revenue Composition

Contributions and Grants
$817,925
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$817,925
Change in Net Assets
$-111,939

Audited Revenue Reconciliation

Revenue per Audited Statements
$817,925
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$817,925
Total Revenue per Form 990
$817,925
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$656,400
Salaries, Compensation, and Employee Benefits$273,464
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$240,590--$240,590
Occupancy$188,067--$188,067
Fees for Services Management$131,092--$131,092
Advertising$54,754--$54,754
Fees for Services Other$53,582--$53,582
Other Expenses$43,848$0$0$43,848
Fees for Services Accounting$41,738--$41,738
Other Employee Benefits$32,874--$32,874
Depreciation Depletion$31,221--$31,221
Fees for Services Legal-$30,050-$30,050
Office Expenses$21,845--$21,845
Travel$13,927--$13,927
Insurance$12,911--$12,911
All Other Expenses$10,441--$10,441
Interest$3,728--$3,728
Total Functional Expenses$880,618$49,246$0$929,864

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$929,864
Total Expenses per Audited Statements$929,864
Total Expenses per Form 990$929,864
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Other Expense Adjustments$0
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$389,008
Deferred Inflows of Resources$154,100
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
No
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
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

The school contracted with a management company, Cambridge Education Group, to manage certain operational and management functions.

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

The Form 990 is prepared and reviewed by the fiscal officer. After the review of the Form 990, it is then provided to the Board of Directors legal counsel for review. Once completed, it is then provided to the Board President for review and signature.

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

The Board of Directors in conjunction with their legal counsel, consistently review compliance with federal and state regulations. In addition, the school is continuously monitored by its sponsor to ensure compliance with laws and regulations.

Form 990, Part VI, Section C, Line 19

The school's governing documents, conflict of interest policy and financial statements are maintained by its legal counsel and fiscal officer and may be provided upon request.

Filing and Contact Details

Filer

Filer Name
Eastern Cleveland Drop Back in
EIN
27-1967376
Phone
3305150572
Address
4877 Pearl Road, Cleveland, OH 44109
Doing Business As
Old Brook High School

Signing Officer

Name
Dave Massa
Title
Fiscal Officer
Phone
3305150572
Signed
2017-05-09

Organization Details

Principal Officer
C David Massa
Formed
2010
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
0
Raw XML AppendixShowing 400 of 415 raw XML fields

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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IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportTotal509Amt03787212
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0817925
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0764276
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0900115
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0807124
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0497772
IRS990ScheduleA/Total509Grp/TotalAmt03787212
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0817925
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0764276
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0900115
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01784062
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0497772
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04764150
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt00
IRS990ScheduleD/BuildingsGrp/DepreciationAmt00
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt00
IRS990ScheduleD/DonatedServicesUseFcltsAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt020553
IRS990ScheduleD/EquipmentGrp/DepreciationAmt05872
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt026425
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0929864
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt00
IRS990ScheduleD/InvestmentExpensesNotIncldAmt00
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LossesReportedAmt00
IRS990ScheduleD/NetUnrealizedGainsInvstAmt00
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0122883
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Deferred Outflows of Resources
IRS990ScheduleD/OtherExpensesIncludedAmt00
IRS990ScheduleD/OtherExpensesNotIncludedAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt079970
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt025349
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt0105319
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0389008
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1154100
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Net Pension Liability
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Deferred Inflows of Resources
IRS990ScheduleD/OtherRevenueAmt00
IRS990ScheduleD/OtherRevenuesNotIncludedAmt00
IRS990ScheduleD/PriorYearAdjustmentsAmt00
IRS990ScheduleD/RecoveriesPriorYearGrantsAmt00
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0817925
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0100523
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0122883
IRS990ScheduleD/TotalExpensesPerForm990Amt0929864
IRS990ScheduleD/TotalLiabilityAmt0543108
IRS990ScheduleD/TotalRevenuePerForm990Amt0817925
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0817925
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0929864
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The school contracted with a management company, Cambridge Education Group, to manage certain operational and management functions.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Form 990 is prepared and reviewed by the fiscal officer. After the review of the Form 990, it is then provided to the Board of Directors legal counsel for review. Once completed, it is then provided to the Board President for review and signature.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Board of Directors in conjunction with their legal counsel, consistently review compliance with federal and state regulations. In addition, the school is continuously monitored by its sponsor to ensure compliance with laws and regulations.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The school's governing documents, conflict of interest policy and financial statements are maintained by its legal counsel and fiscal officer and may be provided upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt00
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt060928
IRS990/TotalAssetsEOYAmt0357112
IRS990/TotalAssetsGrp/BOYAmt060928
IRS990/TotalAssetsGrp/EOYAmt0357112
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0817925
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt049246
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0880618
IRS990/TotalFunctionalExpensesGrp/TotalAmt0929864
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0510052
IRS990/TotalLiabilitiesEOYAmt0918175
IRS990/TotalLiabilitiesGrp/BOYAmt0510052
IRS990/TotalLiabilitiesGrp/EOYAmt0918175
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-449124
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-561063
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt00
IRS990/TotalOtherProgSrvcGrantAmt00
IRS990/TotalOtherProgSrvcRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt0880618
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt09455
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0817925
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt060928
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0357112
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt013927
IRS990/TravelGrp/TotalAmt013927
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-449124
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-612029
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt022371
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0117875
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0219 E Maple St Ste 202
IRS990/USAddress/CityNm0North Canton
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd044720
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WhistleblowerPolicyInd01
ReasonableCauseExplanation/ExplanationTxt0The school waited for final audited financial statements prior to filing the Form 990.
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Dave Massa
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Fiscal Officer

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