Civic Intelligence

Youthbuild Columbus Community School

990 • Fiscal year 2016 • EIN 31-1745162

Jul 01, 2015 to Jun 30, 2016 • Filed on May 15, 2017

3021 E Dublin-granville RdColumbus, OH 43231

(614) 291-0838

Siviq Scores

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

Liabilities / Assets

96th percentile

1.44x

Higher debt load relative to assets than 96% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

85th percentile

1.02x

Higher debt load relative to revenue than 85% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

21st percentile

-11%

Higher net margin than 21% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

35th percentile

$3,600

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 0.1% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

59th percentile

3.9%

Faster asset growth than 59% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2016

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2016

Assets

Up

$1,796,994

Up $195,348 (+12%) from 2013

Net Assets

Down

-$793,143

Down $1,863,995 (-174%) from 2013

Liabilities

Up

$2,590,137

Up $2,059,343 (+388%) from 2013

Revenue

$2,527,243

No earlier filing loaded for comparison.

Expenses

Down

$2,799,213

Down $61,277 (-2.1%) from 2013

Net Income

-$271,970

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0-$2.0M-$4.0MAssets 2011: $2,159,132Liabilities 2011: $735,620Net Assets 2011: $1,423,5122011Assets 2012: $1,998,663Liabilities 2012: $676,403Net Assets 2012: $1,322,2602012Assets 2013: $1,601,646Liabilities 2013: $530,794Net Assets 2013: $1,070,8522013Assets 2016: $1,796,994Liabilities 2016: $2,590,137Net Assets 2016: -$793,1432016Assets 2017: $1,890,442Liabilities 2017: $3,398,419Net Assets 2017: -$1,507,9772017Assets 2018: $1,428,708Liabilities 2018: $3,683,459Net Assets 2018: -$2,254,7512018Assets 2019: $1,299,348Liabilities 2019: $3,127,710Net Assets 2019: -$1,828,3622019Assets 2020: $1,510,050Liabilities 2020: $3,045,121Net Assets 2020: -$1,535,0712020Assets 2021: $2,939,289Liabilities 2021: $3,640,186Net Assets 2021: -$700,8972021Assets 2022: $3,349,954Liabilities 2022: $2,953,564Net Assets 2022: $396,3902022Assets 2023: $4,860,143Liabilities 2023: $4,009,858Net Assets 2023: $850,2852023Assets 2024: $5,387,040Liabilities 2024: $4,555,073Net Assets 2024: $831,9672024

Highlighted filing

2016

Assets$1,796,994
Liabilities$2,590,137
Net Assets-$793,143

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $2,613,6022011Expenses 2012: $2,952,4762012Expenses 2013: $2,860,4902013Revenue 2016: $2,527,243Expenses 2016: $2,799,213Net Income 2016: -$271,9702016Revenue 2017: $1,388,175Expenses 2017: $2,103,009Net Income 2017: -$714,8342017Revenue 2018: $1,267,561Expenses 2018: $1,554,233Net Income 2018: -$286,6722018Revenue 2019: $1,725,665Expenses 2019: $1,299,276Net Income 2019: $426,3892019Revenue 2020: $2,995,417Expenses 2020: $2,758,678Net Income 2020: $236,7392020Revenue 2021: $4,205,235Expenses 2021: $3,371,061Net Income 2021: $834,1742021Revenue 2022: $5,148,366Expenses 2022: $4,051,079Net Income 2022: $1,097,2872022Revenue 2023: $5,896,138Expenses 2023: $5,442,243Net Income 2023: $453,8952023Revenue 2024: $5,486,024Expenses 2024: $5,504,342Net Income 2024: -$18,3182024

Highlighted filing

2016

Revenue$2,527,243
Expenses$2,799,213
Net Income-$271,970
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
May 15, 2017
Return Version
2015v3.0
Gross Receipts
$2,527,243
Mission and Program Overview

Mission

To advance under-served youth through education, job training, personal and leadership development and community service.

The mission of youthbuild columbus community school is to advance under-served youth through education, job training, personal and leadership development and community service.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,207,047$1,157,314▼ $49,733
Prepaid Expenses and Deferred Charges$21,623$360,263▲ $338,640
Accounts Receivable$324,840$139,885▼ $184,955
Pledges and Grants Receivable-$55,553-
Cash and Non-Interest-Bearing Accounts$172,914$2,856▼ $170,058
Total Assets$1,955,096$1,796,994▼ $158,102
Other Assets Total$228,672$81,123▼ $147,549
Liabilities
Other Liabilities$2,151,336$2,218,741▲ $67,405
Accounts Payable and Accrued Expenses$123,413$271,821▲ $148,408
Mortgage Notes Payable Secured by Investment Property$201,520$99,575▼ $101,945
Total Liabilities$2,476,269$2,590,137▲ $113,868
Net Assets / Fund Balance
Permanently Rstr Net Assets-$1,057,739-
Unrestricted Net Assets$-521,173$-1,850,882▼ $1,329,709
Total Net Assets Fund Balance$-521,173$-793,143▼ $271,970
Total Liabilities and Net Assets / Fund Balance$1,955,096$1,796,994▼ $158,102

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,010,333$564,799-
Other Land Buildings$3,738$46,781-
Land$97,889--
Equipment$45,354$550,702-
Other Assets Org$81,123--
Compensation and Service Providers

Employees

NameTitleBaseTotal
Brian G AdamsTreasurer$3,600$3,600
R Michael SniderPresident$2,725$2,725
Timothy BrownMmber$2,725$2,725
Steve LipsterMember$2,475$2,475
Malachi RussellMember$2,300$2,300
Steve VogelMember$1,575$1,575

Highest Paid Contractors

ContractorServicesLocationCompensation
Yb ColumbusTraining Services1183 ESSEX AVE, Columbus, OH 43201$188,249
Revenue and Support

Revenue Composition

Contributions and Grants
$2,527,079
Program Service Revenue
$0
Investment Income
$164
Other Revenue
$0
All Other Contributions
$35,438
Change in Net Assets
$-271,970

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,527,243
Total Revenue per Audited Statements
$2,527,243
Total Revenue per Form 990
$2,527,243
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,585,687
Other Expenses$1,213,526
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,048,646--$1,048,646
Fees for Services Other$230,634$257,066-$487,700
Other Employee Benefits$355,292--$355,292
Pension Plan Contributions$166,349--$166,349
Depreciation Depletion-$134,519-$134,519
Occupancy$114,748--$114,748
Office Expenses$104,334--$104,334
Other Expenses$77,175$27,806-$77,175
Fees for Services Accounting-$53,565-$53,565
Travel$22,500--$22,500
Insurance-$18,498-$18,498
Conferences and Meetings$15,865--$15,865
Current Officers, Directors, Trustees, and Key Employees-$15,400-$15,400
Advertising$13,503--$13,503
Interest-$9,903-$9,903
Fees for Services Legal-$2,275-$2,275
Total Functional Expenses$2,212,968$586,245$0$2,799,213

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,799,213
Total Expenses per Audited Statements$2,799,213
Total Expenses per Form 990$2,799,213
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$2,218,741
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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

Part VI, Section B, line 11

The school treasurer prepares the 990 and submits it to the board for approval

Part VI, Section B, line 12C

At the annual meeting of the school, each board member is required to fill out the disclosure policy form and submit for review. The school sponsor regulary reviews borad documents to ensure compiance with appropriate laws. The school legal counsel also does a similar review annually and reports needed changes

Part VI, Section C, line 19

The organiztions day to day operating records are maintained by the emo on site at the school. All legal documents (policies, bylaws, and other governance documents) are maintained by the schools legal counsel. All financial documents are maintined by the fiscal officer.

Part VII, line 1A(B)

Attend meetings, meet with management, review policies and proceeds, vote on school business

Part VII, line 1A(B)

Attend meetings, meet with management, review policies and proceeds, vote on school business

Part VII, line 1A(B)

Attend meetings, meet with management, review policies and proceeds, vote on school business

Part VII, line 1A(B)

Attend meetings, meet with management, review policies and proceeds, vote on school business

Part VII, line 1A(B)

Attend meetings, meet with management, review policies and proceeds, vote on school business

Part VII, line 1A(B)

Paid bills, depositied funds, and prepared financial reports

Filing and Contact Details

Filer

Filer Name
Yb Columbus Community School
EIN
31-1745162
Phone
6142910838
Address
3021 E DUBLIN-GRANVILLE RD, COLUMBUS, OH 43231

Signing Officer

Name
Brian G Adams
Title
Treasurer
Phone
6147667009
Signed
2017-05-15

Organization Details

Principal Officer
Peter G Barno
Formed
2000
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
5
Employees
26
Supplemental Narrative

Additional Explanations

Part IX, line 11G

Instructional and other professional services

Financial Statement Notes

Part X line 2

This is the allocated net pension liability due to the ohio state teachers retirement system and the ohio school employees retirement system

Raw XML Appendix390 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/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt01010333
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0564799
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt01575132
IRS990ScheduleD/EquipmentGrp/BookValueAmt045354
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0550702
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0596056
IRS990ScheduleD/ExpensesSubtotalAmt02799213
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt097889
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt097889
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt081123
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0ASSETS HELD FOR RESALE
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt03738
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt046781
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt050519
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02218741
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NET PENSION LIABILITY
IRS990ScheduleD/RevenueSubtotalAmt02527243
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THIS IS THE ALLOCATED NET PENSION LIABILITY DUE TO THE OHIO STATE TEACHERS RETIREMENT SYSTEM AND THE OHIO SCHOOL EMPLOYEES RETIREMENT SYSTEM
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X line 2
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01157314
IRS990ScheduleD/TotalBookValueOtherAssetsAmt081123
IRS990ScheduleD/TotalExpensesPerForm990Amt02799213
IRS990ScheduleD/TotalLiabilityAmt02218741
IRS990ScheduleD/TotalRevenuePerForm990Amt02527243
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02527243
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02799213
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/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL TREASURER PREPARES THE 990 AND SUBMITS IT TO THE BOARD FOR APPROVAL
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AT THE ANNUAL MEETING OF THE SCHOOL, EACH BOARD MEMBER IS REQUIRED TO FILL OUT THE DISCLOSURE POLICY FORM AND SUBMIT FOR REVIEW. THE SCHOOL SPONSOR REGULARY REVIEWS BORAD DOCUMENTS TO ENSURE COMPIANCE WITH APPROPRIATE LAWS. THE SCHOOL LEGAL COUNSEL ALSO DOES A SIMILAR REVIEW ANNUALLY AND REPORTS NEEDED CHANGES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZTIONS DAY TO DAY OPERATING RECORDS ARE MAINTAINED BY THE EMO ON SITE AT THE SCHOOL. ALL LEGAL DOCUMENTS (POLICIES, BYLAWS, AND OTHER GOVERNANCE DOCUMENTS) ARE MAINTAINED BY THE SCHOOLS LEGAL COUNSEL. ALL FINANCIAL DOCUMENTS ARE MAINTINED BY THE FISCAL OFFICER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ATTEND MEETINGS, MEET WITH MANAGEMENT, REVIEW POLICIES AND PROCEEDS, VOTE ON SCHOOL BUSINESS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ATTEND MEETINGS, MEET WITH MANAGEMENT, REVIEW POLICIES AND PROCEEDS, VOTE ON SCHOOL BUSINESS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ATTEND MEETINGS, MEET WITH MANAGEMENT, REVIEW POLICIES AND PROCEEDS, VOTE ON SCHOOL BUSINESS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ATTEND MEETINGS, MEET WITH MANAGEMENT, REVIEW POLICIES AND PROCEEDS, VOTE ON SCHOOL BUSINESS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7ATTEND MEETINGS, MEET WITH MANAGEMENT, REVIEW POLICIES AND PROCEEDS, VOTE ON SCHOOL BUSINESS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8PAID BILLS, DEPOSITIED FUNDS, AND PREPARED FINANCIAL REPORTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9INSTRUCTIONAL AND OTHER PROFESSIONAL SERVICES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part VI, Section B, line 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Part VII, line 1A(B)
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Part VII, line 1A(B)
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Part VII, line 1A(B)
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Part VII, line 1A(B)
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Part VII, line 1A(B)
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Part VII, line 1A(B)
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Part IX, line 11g
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToProxyTaxInd00
IRS990/TaxableDistributionsInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01955096
IRS990/TotalAssetsEOYAmt01796994
IRS990/TotalAssetsGrp/BOYAmt01955096
IRS990/TotalAssetsGrp/EOYAmt01796994
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt02527079
IRS990/TotalEmployeeCnt026
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0586245
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02212968
IRS990/TotalFunctionalExpensesGrp/TotalAmt02799213
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02476269
IRS990/TotalLiabilitiesEOYAmt02590137
IRS990/TotalLiabilitiesGrp/BOYAmt02476269
IRS990/TotalLiabilitiesGrp/EOYAmt02590137
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-521173
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-793143
IRS990/TotalProgramServiceExpensesAmt02799213
IRS990/TotalReportableCompFromOrgAmt015400
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0164
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02527243
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01955096
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01796994
IRS990/TransactionWithControlEntInd00
IRS990/TravelGrp/ProgramServicesAmt022500
IRS990/TravelGrp/TotalAmt022500
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-521173
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-1850882
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03021 E DUBLIN-GRANVILLE RD
IRS990/USAddress/CityNm0COLUMBUS
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd043231
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.YOUTHBUILDCOLUMBUS.INFO
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/PersonNm0BRIAN G ADAMS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06147667009
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0YB COLUMBUS COMMUNITY SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0YBCO
ReturnHeader/Filer/EIN0311745162
ReturnHeader/Filer/PhoneNum06142910838
ReturnHeader/Filer/USAddress/AddressLine1Txt03021 E DUBLIN-GRANVILLE RD
ReturnHeader/Filer/USAddress/CityNm0COLUMBUS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd043231
ReturnHeader/ReturnTs02017-05-15T16:03:02-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-07-01
ReturnHeader/TaxPeriodEndDt02016-06-30
ReturnHeader/TaxYr02015

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