Civic Intelligence

Eastern Cleveland Drop Back In

990 • Fiscal year 2017 • EIN 27-1967376

Jul 01, 2016 to Jun 30, 2017 • Filed on Jan 31, 2018

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

97th percentile

1.70x

Higher debt load relative to assets than 97% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

84th percentile

0.90x

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

56th percentile

5.3%

Higher net margin than 56% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

36th percentile

$1,665

Higher top officer pay than 36% of similar nonprofits.

Top officer pay equals 0.1% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

95th percentile

95%

Faster asset growth than 95% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

88th percentile

62%

Faster revenue growth than 88% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$697,584

Up $340,472 (+95%) from 2016

Net Assets

Up

-$491,056

Up $70,007 (+12%) from 2016

Liabilities

Up

$1,188,640

Up $270,465 (+29%) from 2016

Revenue

Up

$1,325,039

Up $507,114 (+62%) from 2016

Expenses

Up

$1,255,032

Up $325,168 (+35%) from 2016

Net Income

Up

$70,007

Up $181,946 (+163%) from 2016

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

2017

Assets$697,584
Liabilities$1,188,640
Net Assets-$491,056

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

2017

Revenue$1,325,039
Expenses$1,255,032
Net Income$70,007
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Jan 31, 2018
Return Version
2016v3.0
Gross Receipts
$1,325,039
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$69,938▼ $30,585
Cash and Non-Interest-Bearing Accounts$42,242$23,148▼ $19,094
Accounts Receivable$59,571$22,425▼ $37,146
Prepaid Expenses and Deferred Charges$20,000$20,000→ $0
Pledges and Grants Receivable$11,893$14,176▲ $2,283
Total Assets$357,112$697,584▲ $340,472
Other Assets Total$122,883$547,897▲ $425,014
Liabilities
Other Liabilities$543,108$972,065▲ $428,957
Accounts Payable and Accrued Expenses$203,140$173,762▼ $29,378
Unsecured Notes Loans Payable$117,875$35,017▼ $82,858
Mortgage Notes Payable Secured by Investment Property$54,052$7,796▼ $46,256
Total Liabilities$918,175$1,188,640▲ $270,465
Net Assets / Fund Balance
Permanently Rstr Net Assets$50,966$40,233▼ $10,733
Temporarily Rstr Net Assets$0$0→ $0
Unrestricted Net Assets$-612,029$-531,289▲ $80,740
Total Net Assets Fund Balance$-561,063$-491,056▲ $70,007
Total Liabilities and Net Assets / Fund Balance$357,112$697,584▲ $340,472

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$0$0$0
Other Land Buildings$53,310$62,868$0
Land$0-$0
Equipment$16,628$15,325$0
Leasehold Improvements$0$0$0
Other Assets Org$547,897--
Compensation and Service Providers

Employees

NameTitleBaseTotal
Peter WhittBoard Member$1,665$1,665
Kim ThomasBoard President$1,635$1,635
Mandisa LewisBoard Member$1,605$1,605
Dr Adrienne HattenBoard Member$1,340$1,340
Mark SanzottaBoard Member$1,075$1,075

Highest Paid Contractors

ContractorServicesLocationCompensation
Cambridge EducationEducational ManagementN Cleveland Massillon Rd, Fairlawn, OH 44334$701,823
Pearl PropertyRent575 Delaware Ave, Akron, OH 44303$150,000
Revenue and Support

Revenue Composition

Contributions and Grants
$1,325,039
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$1,325,039
Change in Net Assets
$70,007

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,325,039
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$1,325,039
Total Revenue per Form 990
$1,325,039
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$849,478
Salaries, Compensation, and Employee Benefits$405,554
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$313,790--$313,790
Fees for Services Management$229,498--$229,498
Occupancy$216,032--$216,032
Other Employee Benefits$91,764--$91,764
Other Expenses$59,475$0$0$59,475
Fees for Services Other$51,945--$51,945
Fees for Services Accounting$47,659--$47,659
Depreciation Depletion$46,972--$46,972
Advertising$30,727--$30,727
Fees for Services Legal-$30,000-$30,000
Insurance$14,888--$14,888
Interest$8,302--$8,302
Total Functional Expenses$1,188,767$66,265$0$1,255,032

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,255,032
Total Expenses per Audited Statements$1,255,032
Total Expenses per Form 990$1,255,032
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$756,001
Deferred Inflows of Resources$216,064
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
2018-01-31

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 428 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/First5Years509Ind0X
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0There is no other income for 2016.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Schedule A, Part III, Line 12
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt01325039
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0817925
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0764276
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0900115
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0807124
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt04614479
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt0976938
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0976938
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportTotal509Amt04614479
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01325039
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0817925
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0764276
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0900115
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0807124
IRS990ScheduleA/Total509Grp/TotalAmt04614479
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01325039
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0817925
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0764276
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0900115
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01784062
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt05591417
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt00
IRS990ScheduleD/BuildingsGrp/DepreciationAmt00
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt00
IRS990ScheduleD/DonatedServicesUseFcltsAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt016628
IRS990ScheduleD/EquipmentGrp/DepreciationAmt015325
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt031953
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01255032
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/BookValueAmt0547897
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Deferred Outflows of Resources
IRS990ScheduleD/OtherExpensesIncludedAmt00
IRS990ScheduleD/OtherExpensesNotIncludedAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt053310
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt062868
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt0116178
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0756001
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1216064
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Net Pension Liability
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Deferred Inflows of Resources
IRS990ScheduleD/OtherRevenueAmt00
IRS990ScheduleD/OtherRevenuesNotIncludedAmt00
IRS990ScheduleD/PriorYearAdjustmentsAmt00
IRS990ScheduleD/RecoveriesPriorYearGrantsAmt00
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01325039
IRS990ScheduleD/TotalBookValueLandBuildingsAmt069938
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0547897
IRS990ScheduleD/TotalExpensesPerForm990Amt01255032
IRS990ScheduleD/TotalLiabilityAmt0972065
IRS990ScheduleD/TotalRevenuePerForm990Amt01325039
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01325039
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01255032
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/TotalAssetsBOYAmt0357112
IRS990/TotalAssetsEOYAmt0697584
IRS990/TotalAssetsGrp/BOYAmt0357112
IRS990/TotalAssetsGrp/EOYAmt0697584
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01325039
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt066265
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01188767
IRS990/TotalFunctionalExpensesGrp/TotalAmt01255032
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0918175
IRS990/TotalLiabilitiesEOYAmt01188640
IRS990/TotalLiabilitiesGrp/BOYAmt0918175
IRS990/TotalLiabilitiesGrp/EOYAmt01188640
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-561063
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-491056
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt00
IRS990/TotalOtherProgSrvcGrantAmt00
IRS990/TotalOtherProgSrvcRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt01188767
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt07320
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01325039
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0357112
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0697584
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-612029
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-531289
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0117875
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt035017
IRS990/UponRequestInd0X

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