Civic Intelligence

North Central Academy

990 • Fiscal year 2021 • EIN 27-2292010

Jul 01, 2020 to Jun 30, 2021 • Filed on May 12, 2022

928 W Market StreetTiffin, OH 44883

(419) 447-2927

Siviq Scores

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

Liabilities / Assets

49th percentile

0.06x

Higher debt load relative to assets than 49% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

28th percentile

0.01x

Higher debt load relative to revenue than 28% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

43rd percentile

8.7%

Higher net margin than 43% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

39th percentile

$350

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

89th percentile

63%

Faster asset growth than 89% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

57th percentile

19%

Faster revenue growth than 57% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$327,061

Up $126,779 (+63%) from 2020

Net Assets

Up

$307,091

Up $122,584 (+66%) from 2020

Liabilities

Up

$19,970

Up $4,195 (+27%) from 2020

Revenue

Up

$1,401,936

Up $221,439 (+19%) from 2020

Expenses

Up

$1,279,352

Up $141,482 (+12%) from 2020

Net Income

Up

$122,584

Up $79,957 (+188%) from 2020

Historical Trend

Balance Sheet Trend

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

$2.0M$1.0M$0-$1.0M-$2.0MAssets 2014: $162,912Liabilities 2014: $35,183Net Assets 2014: $127,7292014Assets 2015: $310,958Liabilities 2015: $1,646,233Net Assets 2015: -$1,335,2752015Assets 2016: $133,267Liabilities 2016: $14,986Net Assets 2016: $118,2812016Assets 2017: $61,302Liabilities 2017: $981Net Assets 2017: $60,3212017Assets 2018: $65,614Liabilities 2018: $1,120Net Assets 2018: $64,4942018Assets 2019: $143,615Liabilities 2019: $1,735Net Assets 2019: $141,8802019Assets 2020: $200,282Liabilities 2020: $15,775Net Assets 2020: $184,5072020Assets 2021: $327,061Liabilities 2021: $19,970Net Assets 2021: $307,0912021Assets 2022: $406,383Liabilities 2022: $151,830Net Assets 2022: $254,5532022Assets 2023: $292,321Liabilities 2023: $126,592Net Assets 2023: $165,7292023Assets 2024: $256,346Liabilities 2024: $55,346Net Assets 2024: $201,0002024Assets 2025: $47,631Liabilities 2025: $0Net Assets 2025: $47,6312025

Highlighted filing

2021

Assets$327,061
Liabilities$19,970
Net Assets$307,091

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2014: $788,998Expenses 2014: $1,002,914Net Income 2014: -$213,9162014Revenue 2015: $920,957Expenses 2015: $821,139Net Income 2015: $99,8182015Revenue 2016: $973,688Expenses 2016: $1,067,978Net Income 2016: -$94,2902016Revenue 2017: $1,113,969Expenses 2017: $1,171,929Net Income 2017: -$57,9602017Revenue 2018: $1,083,157Expenses 2018: $1,078,984Net Income 2018: $4,1732018Revenue 2019: $1,139,949Expenses 2019: $1,062,563Net Income 2019: $77,3862019Revenue 2020: $1,180,497Expenses 2020: $1,137,870Net Income 2020: $42,6272020Revenue 2021: $1,401,936Expenses 2021: $1,279,352Net Income 2021: $122,5842021Revenue 2022: $1,338,236Expenses 2022: $1,390,774Net Income 2022: -$52,5382022Revenue 2023: $1,248,016Expenses 2023: $1,336,840Net Income 2023: -$88,8242023Revenue 2024: $1,224,523Expenses 2024: $1,189,252Net Income 2024: $35,2712024Revenue 2025: $1,103,694Expenses 2025: $1,257,063Net Income 2025: -$153,3692025

Highlighted filing

2021

Revenue$1,401,936
Expenses$1,279,352
Net Income$122,584
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 12, 2022
Return Version
2020v4.2
Gross Receipts
$1,401,936
Mission and Program Overview

Mission

Mission is to impact the lives of our students in a positive, safe, and supportive manner by teaching them the core values of teamwork, accountability, discipline, and respect for themselves and others.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$196,747$299,205▲ $102,458
Pledges and Grants Receivable-$21,857-
Land, Buildings, and Equipment, Net$1,437$5,838▲ $4,401
Prepaid Expenses and Deferred Charges$746--
Total Assets$200,282$327,061▲ $126,779
Other Assets Total$1,352$161▼ $1,191
Liabilities
Accounts Payable and Accrued Expenses$15,775$12,431▼ $3,344
Grants Payable-$7,539-
Total Liabilities$15,775$19,970▲ $4,195
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$145,225$246,384▲ $101,159
Net Assets With Donor Restrictions$39,282$60,707▲ $21,425
Total Net Assets Fund Balance$184,507$307,091▲ $122,584
Total Liabilities and Net Assets / Fund Balance$200,282$327,061▲ $126,779

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$5,838$166,362$172,200
Compensation and Service Providers

Employees

NameTitleOtherTotal
Jami OppVice President$350$350
Jim JarrettBoard Member$350$350
Melissa DemossPresident$350$350
Mathew DavoliBoard Member$300$300
Erin SnookBoard Member$250$250

Board Members and Trustees

NameTitle
Matt WolphNca Director
Brenda LuhringSuperintendent
Lynette CameronTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
North Central Ohio EscEducational Management Services928 W MARKET STREET SUITE A, Tiffin, OH 44883$1,155,651
Revenue and Support

Revenue Composition

Contributions and Grants
$956,320
Program Service Revenue
$445,616
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$122,584

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,401,936
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,401,936
Total Revenue per Form 990
$1,401,936
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,279,352
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$1,115,181--$1,115,181
Occupancy$50,304--$50,304
Conferences and Meetings$8,779--$8,779
Travel$3,257--$3,257
Depreciation Depletion$1,999--$1,999
Other Expenses$1,871--$1,871
Total Functional Expenses$1,279,352$0$0$1,279,352

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,279,352
Total Expenses per Audited Statements$1,279,352
Total Expenses per Form 990$1,279,352
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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
No

Governance Explanations

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

The organization's information was submitted to an independent accountant for compilation at the end of the fiscal year 2021. Once the financial statements have been prepared and reviewed, the tax return is prepared by the accounting firm. Before submission to the tax authorities, it is presented to the treasurer, superintendent and board for review and approval. It is submitted to the appropriate tax authorities once no corrections are needed.

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

The organization has a written conflict of interest policy that must be signed each year. This is monitored by north central ohio esc.

Form 990, Part VI, Section C, Line 19

The organization summarizes its financial information and makes that available upon request.

Filing and Contact Details

Filer

Filer Name
North Central Academy
EIN
27-2292010
Phone
4194472927
Address
928 W MARKET STREET, TIFFIN, OH 44883

Signing Officer

Name
Lynette Cameron
Title
Treasurer
Phone
4194472927
Signed
2022-05-12
Discuss with paid preparer
Yes

Organization Details

Formed
2011
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
0

Preparer

Firm
Rea & Associates Inc
Address
941 STEUBENVILLE AVE PO BOX 820, CAMBRIDGE, OH 43725-0820
Preparer
Lane a Mccartney CPA
Phone
7404325658
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Professional and technical services: program service expenses 1,115,181. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,115,181.

Form 990, Part XII, Line 2C

This process has not changed from prior year.

Financial Statement Notes

PART X, LINE 2:

"this is a governmental enterprise- fin 48 does not apply."

Raw XML Appendix389 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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IRS990ScheduleD/TotalRevenuePerForm990Amt01401936
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01401936
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01279352
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd00
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0OUR NONDISCRIMINATTION POLICY IS STATED ON OFFICIAL FORMS AND COMMUNICATIONS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE SCHOOL IS A CHARTER SCHOOL SUPPORTED BY OHIO TAXES AND BY LAW CANNOT CHARGE ANY TUITION.THERE IS THEREFORE NO NEED TO OFFER SCHOLARSHIPS OR FINANCIAL ASSISTANCE.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2THE SCHOOL RECEIVES US DEPARTMENT OF EDUCATION TITLE FUNDING THROUGH THE OHIO DEPARTMENT OF EDUCATION TO SUPPLEMENT EDUCATIONAL PROGRAMS, PROVIDE ASSISTANCE TO STUDENTS IN NEED AND TO PROVIDE A SCHOOL LUNCH PROGRAM. THE STATE OF OHIO ALSO PROVIDES FUNDING FOR PROFESSIONAL DEVELOPMENT, DATA REPORTING AND COMMUNICATIONS. ALL SUCH FUNDS RECEIVED HAVE BEEN REPORTED AS GOVERNMENT CONTRIBUTIONS ON FORM 990 PART VIII, LINE 1E.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE E, PART I, LINE 6
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S INFORMATION WAS SUBMITTED TO AN INDEPENDENT ACCOUNTANT FOR COMPILATION AT THE END OF THE FISCAL YEAR 2021. ONCE THE FINANCIAL STATEMENTS HAVE BEEN PREPARED AND REVIEWED, THE TAX RETURN IS PREPARED BY THE ACCOUNTING FIRM. BEFORE SUBMISSION TO THE TAX AUTHORITIES, IT IS PRESENTED TO THE TREASURER, SUPERINTENDENT AND BOARD FOR REVIEW AND APPROVAL. IT IS SUBMITTED TO THE APPROPRIATE TAX AUTHORITIES ONCE NO CORRECTIONS ARE NEEDED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS A WRITTEN CONFLICT OF INTEREST POLICY THAT MUST BE SIGNED EACH YEAR. THIS IS MONITORED BY NORTH CENTRAL OHIO ESC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION SUMMARIZES ITS FINANCIAL INFORMATION AND MAKES THAT AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PROFESSIONAL AND TECHNICAL SERVICES: PROGRAM SERVICE EXPENSES 1,115,181. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,115,181.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THIS PROCESS HAS NOT CHANGED FROM PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0200282
IRS990/TotalAssetsEOYAmt0327061
IRS990/TotalAssetsGrp/BOYAmt0200282
IRS990/TotalAssetsGrp/EOYAmt0327061
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0956320
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01279352
IRS990/TotalFunctionalExpensesGrp/TotalAmt01279352
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt015775
IRS990/TotalLiabilitiesEOYAmt019970
IRS990/TotalLiabilitiesGrp/BOYAmt015775
IRS990/TotalLiabilitiesGrp/EOYAmt019970
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0184507
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0307091
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01279352
IRS990/TotalProgramServiceRevenueAmt0445616
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0445616
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01401936
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0200282
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0327061
IRS990/TotReportableCompRltdOrgAmt01600
IRS990/TravelGrp/ProgramServicesAmt03257
IRS990/TravelGrp/TotalAmt03257
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0928 W MARKET STREET
IRS990/USAddress/CityNm0TIFFIN
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd044883
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0NORTHCENTRALACADEMY.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0LYNETTE CAMERON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04194472927
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-05-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NORTH CENTRAL ACADEMY
ReturnHeader/Filer/BusinessNameControlTxt0NORT
ReturnHeader/Filer/EIN0272292010
ReturnHeader/Filer/PhoneNum04194472927
ReturnHeader/Filer/USAddress/AddressLine1Txt0928 W MARKET STREET
ReturnHeader/Filer/USAddress/CityNm0TIFFIN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd044883
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0341310124
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0REA & ASSOCIATES INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0941 STEUBENVILLE AVE PO BOX 820
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CAMBRIDGE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0437250820
ReturnHeader/PreparerPersonGrp/PhoneNum07404325658
ReturnHeader/PreparerPersonGrp/PreparationDt02022-05-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LANE A MCCARTNEY CPA
ReturnHeader/ReturnTs02022-05-13T08:22:57-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0LYNETTE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0CAMERON
ReturnHeader/TaxPeriodBeginDt02020-07-01
ReturnHeader/TaxPeriodEndDt02021-06-30
ReturnHeader/TaxYr02020

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.05$0.00$0.05$1.10$1.26$0.15
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.26$0.06$0.20$1.22$1.19$0.04
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.29$0.13$0.17$1.25$1.34$0.09
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.41$0.15$0.25$1.34$1.39$0.05
2021Detailed filing. Detailed filing data is available for this year.$0.33$0.02$0.31$1.40$1.28$0.12
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.20$0.02$0.18$1.18$1.14$0.04
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.14$0.00$0.14$1.14$1.06$0.08
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.07$0.00$0.06$1.08$1.08$0.00
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.06$0.00$0.06$1.11$1.17$0.06
2016Detailed filing. Detailed filing data is available for this year.$0.13$0.01$0.12$0.97$1.07$0.09
2015Detailed filing. Detailed filing data is available for this year.$0.31$1.65$1.34$0.92$0.82$0.10
2014Detailed filing. Detailed filing data is available for this year.$0.16$0.04$0.13$0.79$1.00$0.21