Civic Intelligence

South Columbus Drop Back In

990 • Fiscal year 2021 • EIN 27-1967564

Jul 01, 2020 to Jun 30, 2021 • Filed on Mar 01, 2022

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

99th percentile

2.29x

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

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

93rd percentile

1.71x

Higher debt load relative to revenue than 93% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Net Margin

4th percentile

-66%

Higher net margin than 4% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

53rd percentile

$1,500

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 0.2% of source-year revenue.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Asset Growth

3rd percentile

-38%

Faster asset growth than 3% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

4th percentile

-60%

Faster revenue growth than 4% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Down

$609,094

Down $371,260 (-38%) from 2020

Net Assets

Down

-$784,747

Down $540,742 (-222%) from 2020

Liabilities

Up

$1,393,841

Up $169,482 (+14%) from 2020

Revenue

Down

$816,533

Down $1,249,244 (-60%) from 2020

Expenses

Down

$1,357,275

Down $620,115 (-31%) from 2020

Net Income

Down

-$540,742

Down $629,129 (-712%) from 2020

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

2021

Assets$609,094
Liabilities$1,393,841
Net Assets-$784,747

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

2021

Revenue$816,533
Expenses$1,357,275
Net Income-$540,742
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Mar 1, 2022
Return Version
2020v4.0
Gross Receipts
$816,533
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$271,212$38,564▼ $232,648
Land, Buildings, and Equipment, Net$1,321$27,958▲ $26,637
Accounts Receivable$6,396$26,041▲ $19,645
Prepaid Expenses and Deferred Charges$13,000$13,000→ $0
Pledges and Grants Receivable$16,275$11,599▼ $4,676
Total Assets$980,354$609,094▼ $371,260
Other Assets Total$672,150$491,932▼ $180,218
Liabilities
Other Liabilities$1,163,031$1,284,947▲ $121,916
Accounts Payable and Accrued Expenses$61,328$108,894▲ $47,566
Total Liabilities$1,224,359$1,393,841▲ $169,482
Net Assets / Fund Balance
Net Assets With Donor Restrictions$0$0→ $0
Net Assets Without Donor Restrictions$-244,005$-784,747▼ $540,742
Total Net Assets Fund Balance$-244,005$-784,747▼ $540,742
Total Liabilities and Net Assets / Fund Balance$980,354$609,094▼ $371,260

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$0$0$0
Other Land Buildings$0$0$0
Land$0-$0
Equipment$27,958$116,451$0
Leasehold Improvements$0$26,425$0
Other Assets Org$93,077--
Compensation and Service Providers

Employees

NameTitleBaseTotal
Anthony ForteBoard Chairman$1,500$1,500
Jonathan LaudenBoard Member$1,375$1,375
Kimberly GibsonBoard Vice Chairwoman$1,375$1,375
Raymond Hutson JrBoard Member$1,250$1,250
Christopher GawronskiBoard Member$875$875
Desmond BryantBoard Member$875$875
Aryn BatesBoard Member$500$500

Highest Paid Contractors

ContractorServicesLocationCompensation
Fusion Ohio LLCManagement Services1462 Brittain Road, Akron, OH 44310$542,003
840 W State Street LLCRent481 N Cleveland Massillon Rd, Akron, OH 44333$156,000
Revenue and Support

Revenue Composition

Contributions and Grants
$816,533
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$816,533
Change in Net Assets
$-540,742

Audited Revenue Reconciliation

Revenue per Audited Statements
$816,533
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$816,533
Total Revenue per Form 990
$816,533
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$705,434
Other Expenses$651,841
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$354,206--$354,206
Other Employee Benefits$351,228--$351,228
Occupancy$232,155--$232,155
Fees for Services Management$88,871--$88,871
Fees for Services Other$74,405--$74,405
Other Expenses$42,165$0$0$42,165
Fees for Services Accounting$41,388--$41,388
Fees for Services Legal-$40,790-$40,790
Advertising$26,167--$26,167
Depreciation Depletion$12,453--$12,453
Insurance$4,246--$4,246
Total Functional Expenses$1,300,277$56,998$0$1,357,275

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,357,275
Total Expenses per Audited Statements$1,357,275
Total Expenses per Form 990$1,357,275
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$1,024,432
Deferred Inflows of Resources - OPEB$103,045
Deferred Inflows of Resources - Pension$84,627
Net OPEB Liability$72,843
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, Fusion Ohio LLC, 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
2022-03-01

Organization Details

Principal Officer
Anthony Forte
Formed
2011
Legal Domicile
Oh
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
0
Raw XML AppendixShowing 400 of 448 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/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt01082543
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt088387
IRS990/PYSalariesCompEmpBnftPaidAmt0894847
IRS990/PYTotalExpensesAmt01977390
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02065777
IRS990/ReconcilationRevenueExpnssAmt0-540742
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0816533
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0816533
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt02065777
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt01754257
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt01560693
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt01390312
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt07587572
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/InvestmentIncomePYPct00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01
IRS990ScheduleA/PublicSupportPY509Pct01
IRS990ScheduleA/PublicSupportTotal509Amt07587572
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0816533
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt02065777
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01754257
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01560693
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01390312
IRS990ScheduleA/Total509Grp/TotalAmt07587572
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0816533
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt02065777
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01754257
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01560693
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01390312
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt07587572
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt00
IRS990ScheduleD/BuildingsGrp/DepreciationAmt00
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt00
IRS990ScheduleD/DonatedServicesUseFcltsAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt027958
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0116451
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0144409
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01357275
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt00
IRS990ScheduleD/InvestmentExpensesNotIncldAmt00
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt026425
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt026425
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LossesReportedAmt00
IRS990ScheduleD/NetUnrealizedGainsInvstAmt00
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt051441
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1347414
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt293077
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/Amt01024432
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt172843
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt284627
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3103045
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/RevenueSubtotalAmt0816533
IRS990ScheduleD/TotalBookValueLandBuildingsAmt027958
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0491932
IRS990ScheduleD/TotalExpensesPerForm990Amt01357275
IRS990ScheduleD/TotalLiabilityAmt01284947
IRS990ScheduleD/TotalRevenuePerForm990Amt0816533
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0816533
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01357275
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The school contracted with a management company, Fusion Ohio LLC, 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/TotalAssetsBOYAmt0980354
IRS990/TotalAssetsEOYAmt0609094
IRS990/TotalAssetsGrp/BOYAmt0980354
IRS990/TotalAssetsGrp/EOYAmt0609094
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0816533
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt056998
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01300277
IRS990/TotalFunctionalExpensesGrp/TotalAmt01357275
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01224359
IRS990/TotalLiabilitiesEOYAmt01393841
IRS990/TotalLiabilitiesGrp/BOYAmt01224359
IRS990/TotalLiabilitiesGrp/EOYAmt01393841
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-244005
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-784747
IRS990/TotalOtherCompensationAmt00

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