Civic Intelligence

South Columbus Drop Back In

990 • Fiscal year 2020 • EIN 27-1967564

Jul 01, 2019 to Jun 30, 2020 • Filed on Feb 16, 2021

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

95th percentile

1.25x

Higher debt load relative to assets than 95% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

79th percentile

0.59x

Higher debt load relative to revenue than 79% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

48th percentile

4.3%

Higher net margin than 48% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

38th percentile

$1,256

Higher top officer pay than 38% of similar nonprofits.

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

45th percentile

3.8%

Faster asset growth than 45% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

73rd percentile

18%

Faster revenue growth than 73% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$980,354

Up $35,968 (+3.8%) from 2019

Net Assets

Up

-$244,005

Up $88,387 (+27%) from 2019

Liabilities

Down

$1,224,359

Down $52,419 (-4.1%) from 2019

Revenue

Up

$2,065,777

Up $311,520 (+18%) from 2019

Expenses

Up

$1,977,390

Up $294,654 (+18%) from 2019

Net Income

Up

$88,387

Up $16,866 (+24%) from 2019

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

2020

Assets$980,354
Liabilities$1,224,359
Net Assets-$244,005

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

2020

Revenue$2,065,777
Expenses$1,977,390
Net Income$88,387
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Feb 16, 2021
Return Version
2019v5.0
Gross Receipts
$2,065,777
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$46,239$271,212▲ $224,973
Pledges and Grants Receivable-$16,275-
Prepaid Expenses and Deferred Charges$13,000$13,000→ $0
Accounts Receivable$6,458$6,396▼ $62
Land, Buildings, and Equipment, Net$6,606$1,321▼ $5,285
Total Assets$944,386$980,354▲ $35,968
Other Assets Total$872,083$672,150▼ $199,933
Liabilities
Other Liabilities$1,090,562$1,163,031▲ $72,469
Accounts Payable and Accrued Expenses$186,216$61,328▼ $124,888
Total Liabilities$1,276,778$1,224,359▼ $52,419
Net Assets / Fund Balance
Net Assets With Donor Restrictions$0$0→ $0
Net Assets Without Donor Restrictions$-332,392$-244,005▲ $88,387
Total Net Assets Fund Balance$-332,392$-244,005▲ $88,387
Total Liabilities and Net Assets / Fund Balance$944,386$980,354▲ $35,968

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$0$0$0
Other Land Buildings$0$0$0
Land$0-$0
Equipment$1,321$25,104$0
Leasehold Improvements$0$105,319$0
Other Assets Org$103,694--
Compensation and Service Providers

Employees

NameTitleBaseTotal
Kimberly GibsonBoard Vice Chairwoman$1,256$1,256
Anthony ForteBoard Chairman$1,203$1,203
Raymond Hutson JrBoard Member$1,184$1,184
Desmond BryantBoard Member$1,156$1,156
Aryn BatesBoard Member$1,078$1,078
Jonathan LaudenBoard Member$1,031$1,031

Highest Paid Contractors

ContractorServicesLocationCompensation
Oakmont EducationManagement Services481 N Cleveland Massillon Rd, Akron, OH 44333$1,125,042
840 W State Street LLCRent481 N Cleveland Massillon Rd, Akron, OH 44333$156,000
Revenue and Support

Revenue Composition

Contributions and Grants
$2,065,777
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$2,065,777
Change in Net Assets
$88,387

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,065,777
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$2,065,777
Total Revenue per Form 990
$2,065,777
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,082,543
Salaries, Compensation, and Employee Benefits$894,847
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$549,818--$549,818
Other Employee Benefits$345,029--$345,029
Fees for Services Management$313,021--$313,021
Occupancy$242,077--$242,077
Fees for Services Other$155,465--$155,465
Other Expenses$65,178$0$0$65,178
Fees for Services Accounting$40,143--$40,143
Fees for Services Legal-$38,238-$38,238
Advertising$25,426--$25,426
Insurance$12,290--$12,290
Depreciation Depletion$5,285--$5,285
Total Functional Expenses$1,886,447$90,943$0$1,977,390

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,977,390
Total Expenses per Audited Statements$1,977,390
Total Expenses per Form 990$1,977,390
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$849,658
Deferred Inflows Of Resources - Pension$144,259
Deferred Inflows Of Resources - OPEB$85,466
Net OPEB Liability$83,648
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 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
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, Oakmont Education, 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
2021-02-16

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 432 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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IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt02065777
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt02065777
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt01754257
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt01560693
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt01390312
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0681089
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt07452128
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportTotal509Amt07452128
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt02065777
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01754257
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01560693
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01390312
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0681089
IRS990ScheduleA/Total509Grp/TotalAmt07452128
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt02065777
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01754257
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01560693
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01390312
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0681089
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt07452128
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt00
IRS990ScheduleD/BuildingsGrp/DepreciationAmt00
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt00
IRS990ScheduleD/DonatedServicesUseFcltsAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt01321
IRS990ScheduleD/EquipmentGrp/DepreciationAmt025104
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt026425
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01977390
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt00
IRS990ScheduleD/InvestmentExpensesNotIncldAmt00
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0105319
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt0105319
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LossesReportedAmt00
IRS990ScheduleD/NetUnrealizedGainsInvstAmt00
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt047196
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1521260
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt2103694
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Net OPEB Asset
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Deferred Outflows of Resources - Pension
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2Deferred Outflows Of Resources - OPEB
IRS990ScheduleD/OtherExpensesIncludedAmt00
IRS990ScheduleD/OtherExpensesNotIncludedAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0849658
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt183648
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2144259
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt385466
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Net Pension Liability
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Net OPEB Liability
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Deferred Inflows Of Resources - Pension
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3Deferred Inflows Of Resources - OPEB
IRS990ScheduleD/OtherRevenueAmt00
IRS990ScheduleD/OtherRevenuesNotIncludedAmt00
IRS990ScheduleD/PriorYearAdjustmentsAmt00
IRS990ScheduleD/RecoveriesPriorYearGrantsAmt00
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02065777
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01321
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0672150
IRS990ScheduleD/TotalExpensesPerForm990Amt01977390
IRS990ScheduleD/TotalLiabilityAmt01163031
IRS990ScheduleD/TotalRevenuePerForm990Amt02065777
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02065777
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01977390
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The school contracted with a management company, Oakmont Education, 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/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0944386
IRS990/TotalAssetsEOYAmt0980354
IRS990/TotalAssetsGrp/BOYAmt0944386
IRS990/TotalAssetsGrp/EOYAmt0980354
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt02065777
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt090943
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01886447
IRS990/TotalFunctionalExpensesGrp/TotalAmt01977390
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01276778
IRS990/TotalLiabilitiesEOYAmt01224359
IRS990/TotalLiabilitiesGrp/BOYAmt01276778
IRS990/TotalLiabilitiesGrp/EOYAmt01224359
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-332392
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-244005
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt00
IRS990/TotalOtherProgSrvcGrantAmt00
IRS990/TotalOtherProgSrvcRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt01886447
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt06908
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02065777
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0944386

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