Civic Intelligence

North Central Academy

990 • Fiscal year 2022 • EIN 27-2292010

Jul 01, 2021 to Jun 30, 2022 • Filed on May 17, 2023

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

79th percentile

0.37x

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

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

56th percentile

0.11x

Higher debt load relative to revenue than 56% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

28th percentile

-3.9%

Higher net margin than 28% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

66th percentile

$95,158

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 7.1% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

79th percentile

24%

Faster asset growth than 79% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

33rd percentile

-4.5%

Faster revenue growth than 33% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$406,383

Up $79,322 (+24%) from 2021

Net Assets

Down

$254,553

Down $52,538 (-17%) from 2021

Liabilities

Up

$151,830

Up $131,860 (+660%) from 2021

Revenue

Down

$1,338,236

Down $63,700 (-4.5%) from 2021

Expenses

Up

$1,390,774

Up $111,422 (+8.7%) from 2021

Net Income

Down

-$52,538

Down $175,122 (-143%) from 2021

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

2022

Assets$406,383
Liabilities$151,830
Net Assets$254,553

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

2022

Revenue$1,338,236
Expenses$1,390,774
Net Income-$52,538
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 17, 2023
Return Version
2021v4.0
Gross Receipts
$1,338,236
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.

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$299,205$244,031▼ $55,174
Land, Buildings, and Equipment, Net$5,838$145,535▲ $139,697
Pledges and Grants Receivable$21,857$15,104▼ $6,753
Prepaid Expenses and Deferred Charges$0$1,513▲ $1,513
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$327,061$406,383▲ $79,322
Other Assets Total$161$200▲ $39
Liabilities
Other Liabilities$0$143,277▲ $143,277
Grants Payable$7,539$7,095▼ $444
Accounts Payable and Accrued Expenses$12,431$1,458▼ $10,973
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$19,970$151,830▲ $131,860
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$246,384$228,351▼ $18,033
Net Assets With Donor Restrictions$60,707$26,202▼ $34,505
Total Net Assets Fund Balance$307,091$254,553▼ $52,538
Total Liabilities and Net Assets / Fund Balance$327,061$406,383▲ $79,322

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$141,536$47,179$188,715
Equipment$3,999$133,944$137,943
Buildings$0$4,373$4,373
Land$0-$0
Leasehold Improvements$0$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Matt WolphDirectorFT$95,158$95,158
Lynette CameronTreasurerPT$5,000$5,000
Brenda LuhringSuperintendent - resigned 8/9/21PT$605$605
Melissa DeMossPresident-$500$500
Jim JarrettBoard Member-$450$450
Erin SnookBoard Member-$400$400
Jami OppVice President-$350$350
Mathew DavoliBoard Member - Resigned 11/5/21-$300$300

Highest Paid Contractors

ContractorServicesLocationCompensation
North Central Ohio ESCEducational Management Services928 W Market St Suite A, Tiffin, OH 44883$1,240,276
Revenue and Support

Revenue Composition

Contributions and Grants
$932,511
Program Service Revenue
$405,725
Investment Income
$0
Other Revenue
$0
All Other Contributions
$0
Change in Net Assets
$-52,538
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,390,774
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$1,228,013$0$0$1,228,013
Occupancy$23,222$0$0$23,222
Conferences and Meetings$9,558$0$0$9,558
Interest$4,920$0$0$4,920
Other Expenses$2,706$0$0$2,706
Travel$2,274$0$0$2,274
Total Functional Expenses$1,390,774$0$0$1,390,774
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Payable$143,277
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 school'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 Treasurer. Before submission to the tax authorities, it is presented by the Treasurer to the Superintendent, and Board of Governors for review and approval.

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

The school has a written conflict of interest policy that must be signed each year. This is monitored by the sponsor, North Central Ohio ESC.

Form 990, Part VI, Section C, Line 19

The school summarizes it 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
2023-05-17

Organization Details

Formed
2011
Legal Domicile
Oh
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
0
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Professional and technical services Program service expenses 1228013

Form 990, Part XII, Line 2C

This process has not changed from prior years.

Financial Statement Notes

Schedule D, Part X, Line 2

This is a governmental enterprise Fin 48 does not apply.

Raw XML AppendixShowing 400 of 561 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/Form990PartVIISectionAGrp/TitleTxt0Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt2Superintendent - resigned 8/9/21
IRS990/Form990PartVIISectionAGrp/TitleTxt3President
IRS990/Form990PartVIISectionAGrp/TitleTxt4Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt5Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt6Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt7Board Member - Resigned 11/5/21
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IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt05
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0185496
IRS990/LandBldgEquipBasisNetGrp/BOYAmt05838
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0145535
IRS990/LandBldgEquipCostOrOtherBssAmt0331031
IRS990/LegalDomicileStateCd0OH
IRS990/LoanOutstandingInd00
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt00
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0Mission 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
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt00
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt00
IRS990/NetAssetsOrFundBalancesBOYAmt0307091
IRS990/NetAssetsOrFundBalancesEOYAmt0254553
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0246384
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0228351
IRS990/NoncashContributionsAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt00
IRS990/OccupancyGrp/ManagementAndGeneralAmt00
IRS990/OccupancyGrp/ProgramServicesAmt023222
IRS990/OccupancyGrp/TotalAmt023222
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt00
IRS990/OfficeExpensesGrp/ProgramServicesAmt00
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0161
IRS990/OtherAssetsTotalGrp/EOYAmt0200
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Classroom Supplies
IRS990/OtherExpensesGrp/Desc1Other Expenses
IRS990/OtherExpensesGrp/Desc2Pupil Transportation
IRS990/OtherExpensesGrp/Desc3Tuition
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
IRS990/OtherExpensesGrp/ProgramServicesAmt088472
IRS990/OtherExpensesGrp/ProgramServicesAmt120481
IRS990/OtherExpensesGrp/ProgramServicesAmt211128
IRS990/OtherExpensesGrp/ProgramServicesAmt32706
IRS990/OtherExpensesGrp/TotalAmt088472
IRS990/OtherExpensesGrp/TotalAmt120481
IRS990/OtherExpensesGrp/TotalAmt211128
IRS990/OtherExpensesGrp/TotalAmt32706
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt0143277
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/FundraisingAmt00
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt00
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt00
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt00
IRS990/PayrollTaxesGrp/ProgramServicesAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt021857
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt015104
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01513
IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0North Central Academy
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611110
IRS990/ProgramServiceRevenueGrp/BusinessCd1611110
IRS990/ProgramServiceRevenueGrp/BusinessCd2611110
IRS990/ProgramServiceRevenueGrp/Desc0Special Education
IRS990/ProgramServiceRevenueGrp/Desc1Services to Others
IRS990/ProgramServiceRevenueGrp/Desc2Lunch Fees
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/ExclusionAmt20
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0375325
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt128635
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt21765
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0375325
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt128635
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt21765
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt20
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0956320
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/FundraisingAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ManagementAndGeneralAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ProgramServicesAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01279352
IRS990/PYProgramServiceRevenueAmt0445616
IRS990/PYRevenuesLessExpensesAmt0122584
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt01279352
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01401936
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-52538
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00

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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
2022Detailed filing. Detailed filing data is available for this year.$0.41$0.15$0.25$1.34$1.39$0.05
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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