Civic Intelligence

Horizon Science Academy Youngstown Inc

EIN 27-2060536 • 501(c)3 • Youngstown, OH

Profile

Horizon Science Academy Youngstown, Inc. is a public charter school that serving grades K through 8 for children in Cleveland, OH. The school is a college prep school focusing on math, science and technology education.

3403 Southern BlvdYoungstown, OH 44507

www.horizonyoungstown.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

83rd percentile

0.59x

Higher debt load relative to assets than 83% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2022

Liabilities / Revenue

80th percentile

0.71x

Higher debt load relative to revenue than 80% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2022

Net Margin

83rd percentile

35%

Higher net margin than 83% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

85th percentile

30%

Faster asset growth than 85% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Revenue Growth

74th percentile

24%

Faster revenue growth than 74% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Assets

Up

$13,991,365

Up $790,511 (+6.0%) from 2023

Liabilities

Up

$5,659,702

Up $57,580 (+1.0%) from 2023

Net Assets

Up

$8,331,663

Up $732,931 (+9.6%) from 2023

Revenue

Down

$7,062,779

Down $2,750,740 (-28%) from 2023

Expenses

Up

$6,329,848

Up $702,204 (+12%) from 2023

Net Income

Down

$732,931

Down $3,452,944 (-82%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$15M$10M$5.0M$0-$5.0MAssets 2019: $4,732,147Liabilities 2019: $5,336,096Net Assets 2019: -$603,9492019Assets 2020: $5,081,600Liabilities 2020: $5,612,830Net Assets 2020: -$531,2302020Assets 2021: $6,453,746Liabilities 2021: $5,457,542Net Assets 2021: $996,2042021Assets 2022: $8,374,749Liabilities 2022: $4,961,892Net Assets 2022: $3,412,8572022Assets 2023: $13,200,854Liabilities 2023: $5,602,122Net Assets 2023: $7,598,7322023Assets 2024: $13,991,365Liabilities 2024: $5,659,702Net Assets 2024: $8,331,6632024

Highlighted filing

2024

Assets$13,991,365
Liabilities$5,659,702
Net Assets$8,331,663

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$10M$5.0M$0Revenue 2019: $4,266,079Expenses 2019: $3,862,701Net Income 2019: $403,3782019Revenue 2020: $4,259,268Expenses 2020: $4,186,549Net Income 2020: $72,7192020Revenue 2021: $5,617,904Expenses 2021: $4,090,470Net Income 2021: $1,527,4342021Revenue 2022: $6,972,069Expenses 2022: $4,555,416Net Income 2022: $2,416,6532022Revenue 2023: $9,813,519Expenses 2023: $5,627,644Net Income 2023: $4,185,8752023Revenue 2024: $7,062,779Expenses 2024: $6,329,848Net Income 2024: $732,9312024

Highlighted filing

2024

Revenue$7,062,779
Expenses$6,329,848
Net Income$732,931

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 11, 2025
Return Version
2023v6.0
Gross Receipts
$7,062,779
Mission and Program Overview

Mission

Horizon Science Academy Youngstown, Inc. is a public charter school that serving grades K through 8 for children in Cleveland, OH. The school is a college prep school focusing on math, science and technology education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$8,744,584$10,696,649▲ $1,952,065
Prepaid Expenses and Deferred Charges$1,464,274$1,615,416▲ $151,142
Land, Buildings, and Equipment, Net$1,371,407$1,194,736▼ $176,671
Pledges and Grants Receivable$1,231,411$84,990▼ $1,146,421
Accounts Receivable$10,396$79,968▲ $69,572
Total Assets$13,200,854$13,991,365▲ $790,511
Other Assets Total$378,782$319,606▼ $59,176
Liabilities
Other Liabilities$4,030,908$4,412,042▲ $381,134
Deferred Revenue$1,167,329$871,995▼ $295,334
Accounts Payable and Accrued Expenses$403,885$375,665▼ $28,220
Total Liabilities$5,602,122$5,659,702▲ $57,580
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$7,598,732$8,012,057▲ $413,325
Net Assets With Donor Restrictions-$319,606-
Total Net Assets Fund Balance$7,598,732$8,331,663▲ $732,931
Total Liabilities and Net Assets / Fund Balance$13,200,854$13,991,365▲ $790,511

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$588,527$348,948$937,475
Leasehold Improvements$285,738$555,973$841,711
Equipment$235,674$179,565$415,239
Land$84,797-$84,797
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ferhat KapkiSchool PrincipalFT$130,528$130,528

Board Members and Trustees

NameTitle
Debra DavisBoard President
Abdul Basit KasimBoard Member
Batuhan AslanBoard Member
Saleh A MohamedBoard Member
TyShawn SkinnerBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$6,634,359
Program Service Revenue
$0
Investment Income
$340,880
Other Revenue
$87,540
Change in Net Assets
$732,931

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,062,779
Total Revenue per Audited Statements
$7,062,779
Total Revenue per Form 990
$7,062,779
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,200,557
Other Expenses$2,129,291
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,065,119--$3,065,119
Fees for Services Management$1,048,118--$1,048,118
Pension Plan Contributions$457,600--$457,600
Other Employee Benefits$302,843--$302,843
Depreciation Depletion$251,732--$251,732
Payroll Taxes$244,467--$244,467
Occupancy$167,717--$167,717
All Other Expenses$166,768--$166,768
Other Expenses$153,200--$153,200
Current Officers, Directors, Trustees, and Key Employees$130,528--$130,528
Advertising$23,006--$23,006
Conferences and Meetings$13,312--$13,312
Fees for Services Other$10,936--$10,936
Total Functional Expenses$6,329,848$0$0$6,329,848

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$6,329,848
Total Expenses per Audited Statements$6,329,848
Total Expenses per Form 990$6,329,848
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
Capital Lease$4,181,513
Net Pension Liability$183,700
Net OPEB Liability$35,954
Federal income taxes$10,875
SBITA Payable-
Intergovernmental Payable-
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
Yes
Other officer compensation reviewed
Yes
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 is in contract with Concept Schools Inc., an Illinois based not-for-profit organization to provide instructional, administrative and financial management. The Schools Superintendent and Treasurer are appointed and compensatedby Concept Schools. Concept Schools also provide a wide range of services suchasbudgeting and financial oversight, School Management Database, quarterly OAT/OGT Practice tests, curriculum alignment, professional development and evaluation services for teachers, etc. In return of those services, the School transfers 10 of its total revenue to the management company. Financial Reports are presented to the School Board for approval in Board meetings.All employment and major business decisions are also subject to the School Boards approval.

Form 990, Part VI, Section B, Line 11B

Form 990 is prepared by the School Treasurer and a copy is provided to the Board Members for review in the Board Meeting.

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

The Conflict of Interest Policy is part of the Schools By-Laws. The School Board consistently reviews and discusses any issues that might be in conflict with the policy in the Board Meetings. All operations of the School is also monitored by the Schools Sponsor and annually audited by the Auditors of State.

Form 990, Part VI, Section B, Line 15

All employment decisions and compensations are discussed and approved in the Board Meetings.

Form 990, Part VI, Section C, Line 19

The Schools Annual Audit Report is published on the Auditor of States website at http//www.ohioauditor.gov. All governing documents and the Schools Conflict of Interest Policy is available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Horizon Science Academy Youngstown Inc
EIN
27-2060536
Phone
3307823003
Address
3403 Southern Blvd, Youngstown, OH 44507

Signing Officer

Name
Ramazan Celep
Title
Treasurer
Phone
3307823003
Signed
2025-05-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ramazan Celep
Formed
2009
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
5
Employees
63

Preparer

Firm
Gueye and Associates CPA Inc
Address
2246 S HAMILTON RD SUITE 102, COLUMBUS, OH 43232
Preparer
Alioune Gueye
Phone
6143420297
Supplemental Narrative

Additional Explanations

Form 990, Part X, Line 25

This is the amount of the Net Pension Liability calculated according to GASB Statement No. 68 and 75.

Raw XML Appendix393 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0403885
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0375665
IRS990/AccountsReceivableGrp/BOYAmt010396
IRS990/AccountsReceivableGrp/EOYAmt079968
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0Horizon Science Academy Youngstown, Inc. is a public charter school that serving grades K through 8 for children in Cleveland, OH. The school is a college prep school focusing on math, science and technology education.
IRS990/AdvertisingGrp/ProgramServicesAmt023006
IRS990/AdvertisingGrp/TotalAmt023006
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0166768
IRS990/AllOtherExpensesGrp/TotalAmt0166768
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0Ramazan Celep Concept School
IRS990/BooksInCareOfDetail/PhoneNum08478243380
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01336 Basswood Rd
IRS990/BooksInCareOfDetail/USAddress/CityNm0Schaumburg
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IL
IRS990/BooksInCareOfDetail/USAddress/ZIPCd060173
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt08744584
IRS990/CashNonInterestBearingGrp/EOYAmt010696649
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0130528
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0130528
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt013312
IRS990/ConferencesMeetingsGrp/TotalAmt013312
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt06634359
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0340880
IRS990/CYOtherExpensesAmt02129291
IRS990/CYOtherRevenueAmt087540
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0732931
IRS990/CYSalariesCompEmpBnftPaidAmt04200557
IRS990/CYTotalExpensesAmt06329848
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt07062779
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt01167329
IRS990/DeferredRevenueGrp/EOYAmt0871995
IRS990/DelegationOfMgmtDutiesInd0true
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0251732
IRS990/DepreciationDepletionGrp/TotalAmt0251732
IRS990/Desc0Instructional services to students K through 8 grades.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt0319606
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt063
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountInd0false
IRS990/ExpenseAmt06329848
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditPerformedInd0true
IRS990/FederalGrantAuditRequiredInd0true
IRS990/FeesForServicesAccountingGrp/TotalAmt00
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/ProgramServicesAmt01048118
IRS990/FeesForServicesManagementGrp/TotalAmt01048118
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt010936
IRS990/FeesForServicesOtherGrp/TotalAmt010936
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt0040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1001.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt2001.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt3001.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt4001.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt5001.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0Ferhat Kapki
IRS990/Form990PartVIISectionAGrp/PersonNm1Debra Davis
IRS990/Form990PartVIISectionAGrp/PersonNm2TyShawn Skinner
IRS990/Form990PartVIISectionAGrp/PersonNm3Batuhan Aslan
IRS990/Form990PartVIISectionAGrp/PersonNm4Saleh A Mohamed
IRS990/Form990PartVIISectionAGrp/PersonNm5Abdul Basit Kasim
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0130528
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0School Principal
IRS990/Form990PartVIISectionAGrp/TitleTxt1Board President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt3Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt4Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt5Board Member
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr02009
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GovernmentGrantsAmt06634359
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt07062779
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/TotalAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0340880
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0340880
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt014
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01084486
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01371407
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01194736
IRS990/LandBldgEquipCostOrOtherBssAmt02279222
IRS990/LegalDomicileStateCd0OH
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Horizon Science Academy Youngstown, Inc. is a public charter school that serving grades K through 8 for children in Cleveland, OH. The school is a college prep school focusing on math, science and technology education.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt07598732
IRS990/NetAssetsOrFundBalancesEOYAmt08331663
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt07598732
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt08012057
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt0167717
IRS990/OccupancyGrp/TotalAmt0167717
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0378782
IRS990/OtherAssetsTotalGrp/EOYAmt0319606
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0302843
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0302843
IRS990/OtherExpensesGrp/Desc0Contracted Food Service
IRS990/OtherExpensesGrp/Desc1Material and Supplies
IRS990/OtherExpensesGrp/ProgramServicesAmt0294502
IRS990/OtherExpensesGrp/ProgramServicesAmt1153200
IRS990/OtherExpensesGrp/TotalAmt0294502
IRS990/OtherExpensesGrp/TotalAmt1153200
IRS990/OtherInd0X
IRS990/OtherLiabilitiesGrp/BOYAmt04030908
IRS990/OtherLiabilitiesGrp/EOYAmt04412042
IRS990/OtherRevenueMiscGrp/Desc0Other Revenues
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt087540
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt087540
IRS990/OtherRevenueTotalAmt087540
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt03065119
IRS990/OtherSalariesAndWagesGrp/TotalAmt03065119
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt0244467
IRS990/PayrollTaxesGrp/TotalAmt0244467
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0457600
IRS990/PensionPlanContributionsGrp/TotalAmt0457600
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt01231411
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt084990
IRS990/PoliciesReferenceChaptersInd0true
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01464274
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01615416
IRS990/PrincipalOfficerNm0Ramazan Celep
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt09756404
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt034006
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt02126766
IRS990/PYProgramServiceRevenueAmt023109
IRS990/PYRevenuesLessExpensesAmt04185875
IRS990/PYSalariesCompEmpBnftPaidAmt03500878
IRS990/PYTotalExpensesAmt05627644
IRS990/PYTotalRevenueAmt09813519
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0732931
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt06634359
IRS990/RoyaltiesGrp/TotalAmt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0588527
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0348948
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0937475
IRS990ScheduleD/EquipmentGrp/BookValueAmt0235674
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0179565
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0415239
IRS990ScheduleD/ExpensesSubtotalAmt06329848
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt084797
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt084797
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0285738
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0555973
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0841711
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt010875
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt14181513
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2183700
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt335954
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Capital Lease
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Net Pension Liability
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3Net OPEB Liability
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4SBITA Payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc5Intergovernmental Payable
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/RevenueSubtotalAmt07062779
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01194736
IRS990ScheduleD/TotalExpensesPerForm990Amt06329848
IRS990ScheduleD/TotalLiabilityAmt04412042
IRS990ScheduleD/TotalRevenuePerForm990Amt07062779
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt07062779
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt06329848
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0false
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0The School receives federal and state grants to maintain its operations. Total federal and state grants received in FY 2024 was 4,644,204.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc06a
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The School is in contract with Concept Schools Inc., an Illinois based not-for-profit organization to provide instructional, administrative and financial management. The Schools Superintendent and Treasurer are appointed and compensatedby Concept Schools. Concept Schools also provide a wide range of services suchasbudgeting and financial oversight, School Management Database, quarterly OAT/OGT Practice tests, curriculum alignment, professional development and evaluation services for teachers, etc. In return of those services, the School transfers 10 of its total revenue to the management company. Financial Reports are presented to the School Board for approval in Board meetings.All employment and major business decisions are also subject to the School Boards approval.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Form 990 is prepared by the School Treasurer and a copy is provided to the Board Members for review in the Board Meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Conflict of Interest Policy is part of the Schools By-Laws. The School Board consistently reviews and discusses any issues that might be in conflict with the policy in the Board Meetings. All operations of the School is also monitored by the Schools Sponsor and annually audited by the Auditors of State.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3All employment decisions and compensations are discussed and approved in the Board Meetings.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Schools Annual Audit Report is published on the Auditor of States website at http//www.ohioauditor.gov. All governing documents and the Schools Conflict of Interest Policy is available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5This is the amount of the Net Pension Liability calculated according to GASB Statement No. 68 and 75.
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 B, Line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part X, Line 25
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt013200854
IRS990/TotalAssetsEOYAmt013991365
IRS990/TotalAssetsGrp/BOYAmt013200854
IRS990/TotalAssetsGrp/EOYAmt013991365
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt06634359
IRS990/TotalEmployeeCnt063
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt06329848
IRS990/TotalFunctionalExpensesGrp/TotalAmt06329848
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05602122
IRS990/TotalLiabilitiesEOYAmt05659702
IRS990/TotalLiabilitiesGrp/BOYAmt05602122
IRS990/TotalLiabilitiesGrp/EOYAmt05659702
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt07598732
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt08331663
IRS990/TotalProgramServiceExpensesAmt06329848
IRS990/TotalReportableCompFromOrgAmt0130528
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0428420
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt07062779
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt013200854
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt013991365
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt03403 Southern Blvd
IRS990/USAddress/CityNm0Youngstown
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd044507
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0www.horizonyoungstown.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Ramazan Celep
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum03307823003
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Horizon Science Academy Youngstown Inc
ReturnHeader/Filer/BusinessNameControlTxt0HORI
ReturnHeader/Filer/EIN0272060536
ReturnHeader/Filer/PhoneNum03307823003
ReturnHeader/Filer/USAddress/AddressLine1Txt03403 Southern Blvd
ReturnHeader/Filer/USAddress/CityNm0Youngstown
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd044507
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0450821791
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GUEYE AND ASSOCIATES CPA INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02246 S HAMILTON RD SUITE 102
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0COLUMBUS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd043232
ReturnHeader/PreparerPersonGrp/PhoneNum06143420297
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ALIOUNE GUEYE
ReturnHeader/ReturnTs02025-05-11T03:46:55-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.