Civic Intelligence

West Columbus Drop Back In

990 • Fiscal year 2020 • EIN 27-1967736

Jul 01, 2019 to Jun 30, 2020 • Filed on Mar 22, 2021

640 Harrisburg PikeColumbus, OH 43223

(330) 515-0572

Siviq Scores

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

Liabilities / Assets

99th percentile

2.83x

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

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

Liabilities / Revenue

86th percentile

1.07x

Higher debt load relative to revenue than 86% of similar nonprofits.

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

Net Margin

39th percentile

0.7%

Higher net margin than 39% of similar nonprofits.

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

Top Officer Pay

38th percentile

$1,263

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

3rd percentile

-27%

Faster asset growth than 3% of similar nonprofits.

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

Revenue Growth

66th percentile

11%

Faster revenue growth than 66% of similar nonprofits.

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

Assets

Down

$582,722

Down $214,461 (-27%) from 2019

Net Assets

Up

-$1,064,302

Up $11,095 (+1.0%) from 2019

Liabilities

Down

$1,647,024

Down $225,556 (-12%) from 2019

Revenue

Up

$1,533,794

Up $147,046 (+11%) from 2019

Expenses

Up

$1,522,699

Up $231,169 (+18%) from 2019

Net Income

Down

$11,095

Down $84,123 (-88%) from 2019

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0-$1.0M-$2.0MAssets 2014: $228,482Liabilities 2014: $185,602Net Assets 2014: $42,8802014Assets 2015: $200,360Liabilities 2015: $1,468,847Net Assets 2015: -$1,268,4872015Assets 2016: $633,618Liabilities 2016: $1,853,218Net Assets 2016: -$1,219,6002016Assets 2017: $817,567Liabilities 2017: $2,135,685Net Assets 2017: -$1,318,1182017Assets 2018: $910,386Liabilities 2018: $2,081,001Net Assets 2018: -$1,170,6152018Assets 2019: $797,183Liabilities 2019: $1,872,580Net Assets 2019: -$1,075,3972019Assets 2020: $582,722Liabilities 2020: $1,647,024Net Assets 2020: -$1,064,3022020Assets 2021: $780,996Liabilities 2021: $1,515,899Net Assets 2021: -$734,9032021Assets 2022: $1,752,205Liabilities 2022: $2,128,686Net Assets 2022: -$376,4812022Assets 2023: $2,327,576Liabilities 2023: $2,430,923Net Assets 2023: -$103,3472023Assets 2024: $2,371,492Liabilities 2024: $2,084,391Net Assets 2024: $287,1012024Assets 2025: $2,486,468Liabilities 2025: $2,012,310Net Assets 2025: $474,1582025

Highlighted filing

2020

Assets$582,722
Liabilities$1,647,024
Net Assets-$1,064,302

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2014: $2,320,500Expenses 2014: $2,277,620Net Income 2014: $42,8802014Revenue 2015: $1,972,806Expenses 2015: $1,987,359Net Income 2015: -$14,5532015Revenue 2016: $1,979,952Expenses 2016: $1,931,065Net Income 2016: $48,8872016Revenue 2017: $1,615,969Expenses 2017: $1,714,487Net Income 2017: -$98,5182017Revenue 2018: $1,569,805Expenses 2018: $1,024,402Net Income 2018: $545,4032018Revenue 2019: $1,386,748Expenses 2019: $1,291,530Net Income 2019: $95,2182019Revenue 2020: $1,533,794Expenses 2020: $1,522,699Net Income 2020: $11,0952020Revenue 2021: $1,661,525Expenses 2021: $1,332,126Net Income 2021: $329,3992021Revenue 2022: $1,872,022Expenses 2022: $1,513,600Net Income 2022: $358,4222022Revenue 2023: $1,816,452Expenses 2023: $1,543,318Net Income 2023: $273,1342023Revenue 2024: $2,172,859Expenses 2024: $1,782,411Net Income 2024: $390,4482024Revenue 2025: $1,628,096Expenses 2025: $1,441,039Net Income 2025: $187,0572025

Highlighted filing

2020

Revenue$1,533,794
Expenses$1,522,699
Net Income$11,095
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Mar 22, 2021
Return Version
2019v5.0
Gross Receipts
$1,533,794
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$319,672$177,916▼ $141,756
Accounts Receivable$16,492$75,927▲ $59,435
Pledges and Grants Receivable$23,383$45,825▲ $22,442
Total Assets$797,183$582,722▼ $214,461
Other Assets Total$437,636$283,054▼ $154,582
Liabilities
Other Liabilities$1,635,948$1,515,714▼ $120,234
Accounts Payable and Accrued Expenses$122,412$131,310▲ $8,898
Grants Payable$114,220--
Total Liabilities$1,872,580$1,647,024▼ $225,556
Net Assets / Fund Balance
Net Assets With Donor Restrictions$0$0→ $0
Net Assets Without Donor Restrictions$-1,075,397$-1,064,302▲ $11,095
Total Net Assets Fund Balance$-1,075,397$-1,064,302▲ $11,095
Total Liabilities and Net Assets / Fund Balance$797,183$582,722▼ $214,461

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$31,348--
Compensation and Service Providers

Employees

NameTitleBaseTotal
Desmond BryantBoard Member$1,263$1,263
Raymond Hutson JrBoard Member$1,263$1,263
Anthony ForteBoard Chairman$1,156$1,156
Aryn BatesBoard Member$1,156$1,156
Jonathan LaudenBoard Member$1,156$1,156
Kimberly GibsonBoard Vice Chairwoman$1,156$1,156

Highest Paid Contractors

ContractorServicesLocationCompensation
Edison Learning IncEducation management900 S Gay Street, Ste 1000, Knoxville, TN 37902$1,026,918
Revenue and Support

Revenue Composition

Contributions and Grants
$1,533,794
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$1,533,794
Change in Net Assets
$11,095

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,533,794
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$1,533,794
Total Revenue per Form 990
$1,533,794
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$798,728
Salaries, Compensation, and Employee Benefits$723,971
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$619,398--$619,398
Fees for Services Other$284,264--$284,264
Occupancy$140,678--$140,678
Other Employee Benefits$104,573--$104,573
Fees for Services Management$59,611--$59,611
Fees for Services Legal-$43,000-$43,000
Fees for Services Accounting$28,842--$28,842
All Other Expenses$28,313--$28,313
Other Expenses$11,915$0$0$11,915
Insurance$7,679--$7,679
Total Functional Expenses$1,452,854$69,845$0$1,522,699

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,522,699
Total Expenses per Audited Statements$1,522,699
Total Expenses per Form 990$1,522,699
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$1,007,678
Deferred Inflows of Resources - Pension$224,850
Deferred Inflows of Resources - OPEB$144,696
Net OPEB Liability$138,490
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, 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 Directors legal counsel for review. Once completed, it is then provided to the Board President for review and signature prior to filing.

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
West Columbus Drop Back in
EIN
27-1967736
Phone
3305150572
Address
640 Harrisburg Pike, Columbus, OH 43223
Doing Business As
Capital High School

Signing Officer

Name
Dave Massa
Title
Fiscal Officer
Phone
3305150572
Signed
2021-03-22

Organization Details

Principal Officer
C David Massa
Formed
2010
Legal Domicile
Oh
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
0
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

All other professional and technical services provided.

Raw XML AppendixShowing 400 of 402 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/CurrentTaxYearMinus4YearsAmt01979952
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt08086268
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportTotal509Amt08086268
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01533794
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01386748
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01569805
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01615969
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01979952
IRS990ScheduleA/Total509Grp/TotalAmt08086268
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01533794
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01386748
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01569805
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01615969
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01979952
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt08086268
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt00
IRS990ScheduleD/DonatedServicesUseFcltsAmt00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01522699
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt00
IRS990ScheduleD/InvestmentExpensesNotIncldAmt00
IRS990ScheduleD/LossesReportedAmt00
IRS990ScheduleD/NetUnrealizedGainsInvstAmt00
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt048386
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1203320
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt231348
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Net OPEB Asset
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Deferred Outflows of Resources - Pension
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2Deferred Outflows of Resources - OPEB
IRS990ScheduleD/OtherExpensesIncludedAmt00
IRS990ScheduleD/OtherExpensesNotIncludedAmt00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01007678
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1138490
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2224850
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3144696
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/RevenueSubtotalAmt01533794
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0283054
IRS990ScheduleD/TotalExpensesPerForm990Amt01522699
IRS990ScheduleD/TotalLiabilityAmt01515714
IRS990ScheduleD/TotalRevenuePerForm990Amt01533794
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01533794
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01522699
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 Directors legal counsel for review. Once completed, it is then provided to the Board President for review and signature prior to filing.
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/ExplanationTxt4All other professional and technical services provided.
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 11g
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0797183
IRS990/TotalAssetsEOYAmt0582722
IRS990/TotalAssetsGrp/BOYAmt0797183
IRS990/TotalAssetsGrp/EOYAmt0582722
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01533794
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt069845
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01452854
IRS990/TotalFunctionalExpensesGrp/TotalAmt01522699
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01872580
IRS990/TotalLiabilitiesEOYAmt01647024
IRS990/TotalLiabilitiesGrp/BOYAmt01872580
IRS990/TotalLiabilitiesGrp/EOYAmt01647024
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-1075397
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-1064302
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt00
IRS990/TotalOtherProgSrvcGrantAmt00
IRS990/TotalOtherProgSrvcRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt01452854
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt07150
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01533794
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0797183
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0582722
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0219 E Maple St Ste 202
IRS990/USAddress/CityNm0North Canton
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd044720
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WhistleblowerPolicyInd01
ReasonableCauseExplanation/ExplanationTxt0The school waited for final audited financial statements prior to filing the Form 990.
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Dave Massa
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Fiscal Officer
ReturnHeader/BusinessOfficerGrp/PhoneNum03305150572
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-03-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WEST COLUMBUS DROP BACK IN
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0271967736
ReturnHeader/Filer/PhoneNum03305150572
ReturnHeader/Filer/USAddress/AddressLine1Txt0640 Harrisburg Pike
ReturnHeader/Filer/USAddress/CityNm0Columbus
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd043223
ReturnHeader/ReturnTs02021-04-28T12:11:34-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-07-01

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.49$2.01$0.47$1.63$1.44$0.19
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.37$2.08$0.29$2.17$1.78$0.39
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.33$2.43$0.10$1.82$1.54$0.27
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.75$2.13$0.38$1.87$1.51$0.36
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.78$1.52$0.73$1.66$1.33$0.33
2020Detailed filing. Detailed filing data is available for this year.$0.58$1.65$1.06$1.53$1.52$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.80$1.87$1.08$1.39$1.29$0.10
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.91$2.08$1.17$1.57$1.02$0.55
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.82$2.14$1.32$1.62$1.71$0.10
2016Detailed filing. Detailed filing data is available for this year.$0.63$1.85$1.22$1.98$1.93$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.20$1.47$1.27$1.97$1.99$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.23$0.19$0.04$2.32$2.28$0.04