Civic Intelligence

South Columbus Drop Back In

990 • Fiscal year 2018 • EIN 27-1967564

Jul 01, 2017 to Jun 30, 2018 • Filed on Feb 19, 2019

840 W State StreetColumbus, OH 43226

(330) 515-0572

Siviq Scores

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

Liabilities / Assets

96th percentile

1.42x

Higher debt load relative to assets than 96% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

84th percentile

0.87x

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

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

64th percentile

8.8%

Higher net margin than 64% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

36th percentile

$1,335

Higher top officer pay than 36% of similar nonprofits.

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

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

80th percentile

18%

Faster asset growth than 80% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

66th percentile

12%

Faster revenue growth than 66% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$958,077

Up $145,126 (+18%) from 2017

Net Assets

Down

-$403,913

Down $7,874 (-2.0%) from 2017

Liabilities

Up

$1,361,990

Up $153,000 (+13%) from 2017

Revenue

Up

$1,560,693

Up $170,381 (+12%) from 2017

Expenses

Down

$1,423,429

Down $76,686 (-5.1%) from 2017

Net Income

Up

$137,264

Up $247,067 (+225%) from 2017

Historical Trend

Balance Sheet Trend

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

$4.0M$2.0M$0-$2.0MAssets 2014: $8,063Liabilities 2014: $8,063Net Assets 2014: $02014Assets 2015: $16,076Liabilities 2015: $75,100Net Assets 2015: -$59,0242015Assets 2016: $252,115Liabilities 2016: $538,351Net Assets 2016: -$286,2362016Assets 2017: $812,951Liabilities 2017: $1,208,990Net Assets 2017: -$396,0392017Assets 2018: $958,077Liabilities 2018: $1,361,990Net Assets 2018: -$403,9132018Assets 2019: $944,386Liabilities 2019: $1,276,778Net Assets 2019: -$332,3922019Assets 2020: $980,354Liabilities 2020: $1,224,359Net Assets 2020: -$244,0052020Assets 2021: $609,094Liabilities 2021: $1,393,841Net Assets 2021: -$784,7472021Assets 2022: $2,355,007Liabilities 2022: $2,837,060Net Assets 2022: -$482,0532022Assets 2023: $2,781,857Liabilities 2023: $2,871,735Net Assets 2023: -$89,8782023Assets 2024: $3,268,243Liabilities 2024: $2,829,444Net Assets 2024: $438,7992024Assets 2025: $3,420,837Liabilities 2025: $2,839,180Net Assets 2025: $581,6572025

Highlighted filing

2018

Assets$958,077
Liabilities$1,361,990
Net Assets-$403,913

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2014: $71,163Expenses 2014: $71,163Net Income 2014: $02014Revenue 2015: $317,408Expenses 2015: $317,408Net Income 2015: $02015Revenue 2016: $681,089Expenses 2016: $967,325Net Income 2016: -$286,2362016Revenue 2017: $1,390,312Expenses 2017: $1,500,115Net Income 2017: -$109,8032017Revenue 2018: $1,560,693Expenses 2018: $1,423,429Net Income 2018: $137,2642018Revenue 2019: $1,754,257Expenses 2019: $1,682,736Net Income 2019: $71,5212019Revenue 2020: $2,065,777Expenses 2020: $1,977,390Net Income 2020: $88,3872020Revenue 2021: $816,533Expenses 2021: $1,357,275Net Income 2021: -$540,7422021Revenue 2022: $1,646,998Expenses 2022: $1,344,304Net Income 2022: $302,6942022Revenue 2023: $2,032,674Expenses 2023: $1,640,499Net Income 2023: $392,1752023Revenue 2024: $2,333,183Expenses 2024: $1,804,506Net Income 2024: $528,6772024Revenue 2025: $2,058,845Expenses 2025: $1,915,987Net Income 2025: $142,8582025

Highlighted filing

2018

Revenue$1,560,693
Expenses$1,423,429
Net Income$137,264
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Feb 19, 2019
Return Version
2017v2.0
Gross Receipts
$1,560,693
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 to learn in a traditional school setting and have decided to drop out of the school system.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$34,747$58,116▲ $23,369
Land, Buildings, and Equipment, Net$67,927$27,535▼ $40,392
Other Notes and Loans Receivable, Net$13,000$13,000→ $0
Accounts Receivable$67,833$6,268▼ $61,565
Pledges and Grants Receivable$8,254$5,325▼ $2,929
Total Assets$814,180$958,077▲ $143,897
Other Assets Total$622,419$847,833▲ $225,414
Liabilities
Other Liabilities$1,078,639$1,080,770▲ $2,131
Accounts Payable and Accrued Expenses$257,698$262,200▲ $4,502
Unsecured Notes Loans Payable$19,020$19,020→ $0
Total Liabilities$1,355,357$1,361,990▲ $6,633
Net Assets / Fund Balance
Permanently Rstr Net Assets$28,052$8,515▼ $19,537
Temporarily Rstr Net Assets$0$0→ $0
Unrestricted Net Assets$-569,229$-412,428▲ $156,801
Total Net Assets Fund Balance$-541,177$-403,913▲ $137,264
Total Liabilities and Net Assets / Fund Balance$814,180$958,077▲ $143,897

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$0$0$0
Other Land Buildings$0$0$0
Land$0-$0
Equipment$15,644$89,675$0
Leasehold Improvements$11,891$14,534$0
Other Assets Org$847,833--
Compensation and Service Providers

Employees

NameTitleBaseTotal
Ashley IngrahamBoard Member$1,335$1,335
Kimberly GibsonBoard Vice Chairwoman$1,335$1,335
Anthony ForteBoard Chairman$1,250$1,250
Desmond BryantBoard Member$1,250$1,250
Stefan T E ThomasBoard Member$1,250$1,250

Highest Paid Contractors

ContractorServicesLocationCompensation
Cambridge Education GroupManagement Services481 N Cleveland Massillon Rd, Akron, OH 44333$1,045,983
840 W State Street LLCRent481 N Cleveland Massillon Rd, Akron, OH 44333$157,300
Revenue and Support

Revenue Composition

Contributions and Grants
$1,560,693
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$1,560,693
Change in Net Assets
$137,264

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,560,693
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$1,560,693
Total Revenue per Form 990
$1,560,693
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,014,574
Salaries, Compensation, and Employee Benefits$408,855
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$408,855--$408,855
Occupancy$276,585--$276,585
Fees for Services Management$269,671--$269,671
Fees for Services Other$123,201--$123,201
Depreciation Depletion$40,391--$40,391
Fees for Services Accounting$39,170--$39,170
Advertising$37,301--$37,301
Fees for Services Legal-$30,000-$30,000
Other Expenses$27,164$0$0$27,164
Insurance$11,691--$11,691
Interest$3,018--$3,018
Total Functional Expenses$1,352,322$71,107$0$1,423,429

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,423,429
Total Expenses per Audited Statements$1,423,429
Total Expenses per Form 990$1,423,429
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 OPEB Liability$902,360
Long Term Liabilities$134,410
Deferred Inflows of Resources$44,000
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, Edison Learning Inc, to provide certain operational and management services.

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 provided to the Board of Director's legal counsel for review. Once completed, it is then provided to the Board President for review and approval.

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

The Board of Directors, in conjunction with their legal counsel, consistently review 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
South Columbus Drop Back in
EIN
27-1967564
Phone
3305150572
Address
840 W State Street, Columbus, OH 43226
Doing Business As
Central High School

Signing Officer

Name
Dave Massa
Title
Fiscal Officer
Phone
3305150572
Signed
2019-02-19

Organization Details

Principal Officer
Anthony Forte
Formed
2011
Legal Domicile
Oh
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
0
Raw XML AppendixShowing 400 of 423 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/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt01390312
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0681089
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0317408
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt071163
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt04020665
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportTotal509Amt04020665
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01560693
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01390312
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0681089
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0317408
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt071163
IRS990ScheduleA/Total509Grp/TotalAmt04020665
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01560693
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01390312
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0681089
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0317408
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt071163
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04020665
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt00
IRS990ScheduleD/BuildingsGrp/DepreciationAmt00
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt00
IRS990ScheduleD/DonatedServicesUseFcltsAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt015644
IRS990ScheduleD/EquipmentGrp/DepreciationAmt089675
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0105319
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01423429
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt00
IRS990ScheduleD/InvestmentExpensesNotIncldAmt00
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt011891
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt014534
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt026425
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LossesReportedAmt00
IRS990ScheduleD/NetUnrealizedGainsInvstAmt00
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0847833
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Deferred Outflows of Resources
IRS990ScheduleD/OtherExpensesIncludedAmt00
IRS990ScheduleD/OtherExpensesNotIncludedAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt044000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1902360
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2134410
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Deferred Inflows of Resources
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Net Pension OPEB Liability
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Long Term Liabilities
IRS990ScheduleD/OtherRevenueAmt00
IRS990ScheduleD/OtherRevenuesNotIncludedAmt00
IRS990ScheduleD/PriorYearAdjustmentsAmt00
IRS990ScheduleD/RecoveriesPriorYearGrantsAmt00
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01560693
IRS990ScheduleD/TotalBookValueLandBuildingsAmt027535
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0847833
IRS990ScheduleD/TotalExpensesPerForm990Amt01423429
IRS990ScheduleD/TotalLiabilityAmt01080770
IRS990ScheduleD/TotalRevenuePerForm990Amt01560693
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01560693
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01423429
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The school contracted with a management company, Edison Learning Inc, to provide certain operational and management services.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Form 990 Is prepared and reviewed by the fiscal officer. After the review of the Form 990, it is provided to the Board of Director's legal counsel for review. Once completed, it is then provided to the Board President for review and approval.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Board of Directors, in conjunction with their legal counsel, consistently review 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/TotalAssetsBOYAmt0814180
IRS990/TotalAssetsEOYAmt0958077
IRS990/TotalAssetsGrp/BOYAmt0814180
IRS990/TotalAssetsGrp/EOYAmt0958077
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01560693
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt071107
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01352322
IRS990/TotalFunctionalExpensesGrp/TotalAmt01423429
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01355357
IRS990/TotalLiabilitiesEOYAmt01361990
IRS990/TotalLiabilitiesGrp/BOYAmt01355357
IRS990/TotalLiabilitiesGrp/EOYAmt01361990
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-541177
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-403913
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt00
IRS990/TotalOtherProgSrvcGrantAmt00
IRS990/TotalOtherProgSrvcRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt01352322
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt06420
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01560693
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0814180
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0958077
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-569229
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-412428
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt019020
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt019020
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0840 W State Street
IRS990/USAddress/CityNm0Columbus
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd043226

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