Civic Intelligence

Youthbuild Columbus Community School

990 • Fiscal year 2020 • EIN 31-1745162

Jul 01, 2019 to Jun 30, 2020 • Filed on Apr 06, 2021

1183 Essex AveColumbus, OH 43201

(614) 291-0838

Siviq Scores

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

Liabilities / Assets

98th percentile

2.02x

Higher debt load relative to assets than 98% of similar nonprofits.

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

Liabilities / Revenue

85th percentile

1.02x

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

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

Net Margin

55th percentile

7.9%

Higher net margin than 55% of similar nonprofits.

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

Top Officer Pay

38th percentile

$3,600

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

68th percentile

16%

Faster asset growth than 68% of similar nonprofits.

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

Revenue Growth

90th percentile

74%

Faster revenue growth than 90% of similar nonprofits.

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

Assets

Up

$1,510,050

Up $210,702 (+16%) from 2019

Net Assets

Up

-$1,535,071

Up $293,291 (+16%) from 2019

Liabilities

Down

$3,045,121

Down $82,589 (-2.6%) from 2019

Revenue

Up

$2,995,417

Up $1,269,752 (+74%) from 2019

Expenses

Up

$2,758,678

Up $1,459,402 (+112%) from 2019

Net Income

Down

$236,739

Down $189,650 (-44%) from 2019

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

2020

Assets$1,510,050
Liabilities$3,045,121
Net Assets-$1,535,071

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

2020

Revenue$2,995,417
Expenses$2,758,678
Net Income$236,739
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Apr 6, 2021
Return Version
2019v5.1
Gross Receipts
$2,995,417
Mission and Program Overview

Mission

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$891,665$817,567▼ $74,098
Pledges and Grants Receivable$27,793$162,256▲ $134,463
Cash and Non-Interest-Bearing Accounts$37,928$59,327▲ $21,399
Inventories for Sale or Use$4,316$0▼ $4,316
Prepaid Expenses and Deferred Charges$1,331$4,006▲ $2,675
Savings and Temporary Cash Investments$0--
Total Assets$1,368,936$1,510,050▲ $141,114
Other Assets Total$405,903$466,894▲ $60,991
Liabilities
Other Liabilities$2,346,469$2,113,477▼ $232,992
Accounts Payable and Accrued Expenses$588,242$761,734▲ $173,492
Mortgage Notes Payable Secured by Investment Property$206,035$169,910▼ $36,125
Total Liabilities$3,140,746$3,045,121▼ $95,625
Net Assets / Fund Balance
Total Net Assets Fund Balance$-1,771,810$-1,535,071▲ $236,739
Total Liabilities and Net Assets / Fund Balance$1,368,936$1,510,050▲ $141,114

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$714,908$860,224-
Other Land Buildings$0--
Land$97,889--
Equipment$4,770$607,430-
Leasehold Improvements$0$50,519-
Other Assets Org$17,786--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019----$0
2018----$0
2017----$0
2016----$0
2015----$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Dan LambTreasurer-$3,600$3,600
DeShannon ButlerMemberPT$1,500$1,500
Ann MisiolekPresident-$1,375$1,375
Daylon MyricksMember-$1,375$1,375
Harold ComptonMember-$1,125$1,125
Jaqueline Lewis-GreerMember-$1,000$1,000

Highest Paid Contractors

ContractorServicesLocationCompensation
Oakmont EducationEducation management481 N Cleveland Massilon Road, Akron, OH 44333$1,036,024
Revenue and Support

Revenue Composition

Contributions and Grants
$2,914,017
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$81,400
Change in Net Assets
$236,739

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,995,417
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,995,417
Total Revenue per Form 990
$2,995,417
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,768,403
Other Expenses$990,275
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$1,658,492$0-$1,658,492
Other Employee Benefits$376,133--$376,133
Office Expenses$240,620$0-$240,620
Depreciation Depletion$0$74,098-$74,098
Fees for Services Other$67,974--$67,674
Other Expenses$50,299$0-$50,299
Occupancy$14,927$0-$14,927
Interest$10,924$0-$13,924
Current Officers, Directors, Trustees, and Key Employees-$9,975-$9,975
Fees for Services Accounting$0$5,679-$5,679
Conferences and Meetings$1,495$0-$1,495
Pension Plan Contributions$-276,197--$-276,197
Total Functional Expenses$2,144,667$611,311$0$2,758,678

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,758,678
Total Expenses per Audited Statements$2,758,678
Total Expenses per Form 990$2,758,678
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Net Pension Liability$1,193,674
Deferred Inflows of Resources$785,616
Net OPEB Liability$134,187
Governance and Compliance

Governance Checklist

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

Part VI- Line 3

The School contracts with Oakmont Education, LLC group to run the day operations of the School.

Part VI- Line 7A

The Board elects or removes members as needed with approval from sponsor.

Part VI- Line 11B

The Form 990 is prepared by an outside CPA firm who sends it to the Treasurer for review. After the Treasurer's review is completed, the 990 is sent to the Board of Directors for review and discussion. If no changes are required, the Form is electronically filed with the Internal Revenue Service by the outside CPA firm.

Part VI, 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.

Part VI, Line 19

The organization day to day operating records are maintained by the EMO on site at the School. All legal documents (policies, bylwas, and other governance documents) are maintained by the School legal counsel. All the financial documents are maintained by the fiscal officer.

Filing and Contact Details

Filer

Filer Name
YouthBuild Columbus Community School
EIN
31-1745162
Phone
6142910838
Address
1183 Essex Ave, Columbus, OH 43201

Signing Officer

Name
Ann Misiolek
Title
President
Signed
2021-04-06

Organization Details

Formed
2000
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
0
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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/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt081400
IRS990/SavingsAndTempCashInvstGrp/BOYAmt00
IRS990ScheduleA/DistributableAmountGrp/CYAdjNetIncomeDistributableAmt00
IRS990ScheduleA/DistributableAmountGrp/CYDistributableAsAdjustedAmt00
IRS990ScheduleA/DistributableAmountGrp/CYGreaterAdjustedMinimumAmt00
IRS990ScheduleA/DistributableAmountGrp/CYIncomeTaxImposedPYAmt00
IRS990ScheduleA/DistributableAmountGrp/CYPct85AdjustedNetIncomeAmt00
IRS990ScheduleA/DistributableAmountGrp/CYTotalMinAstDistributableAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CarryoverPYNotAppliedAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CYDistriAppDistributableAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CYDistribAppUnderdistriPYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CYDistributableAsAdjustedAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CyovAppliedUnderdistrCPYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CyovAppliedUnderdistriPYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CYTotalAnnualDistributionsAmt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionAmt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovAmt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr1Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr2Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr3Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr4Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr5Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistriCyovToNextYrAmt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear1Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear2Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear3Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear4Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear5Amt00
IRS990ScheduleA/DistributionAllocationsGrp/RemainingUnderdistriCYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/RemainingUnderdistriPYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/TotalExcessDistributionCyovAmt00
IRS990ScheduleA/DistributionAllocationsGrp/UnderdistributionsAmt00
IRS990ScheduleA/DistributionsGrp/CYAdministrativeExpensePaidAmt00
IRS990ScheduleA/DistributionsGrp/CYDistriAttentiveSuprtOrgAmt00
IRS990ScheduleA/DistributionsGrp/CYDistributableAsAdjustedAmt00
IRS990ScheduleA/DistributionsGrp/CYDistributionYrRt00
IRS990ScheduleA/DistributionsGrp/CYOtherDistributionsAmt00
IRS990ScheduleA/DistributionsGrp/CYPaidAccomplishExemptPrpsAmt00
IRS990ScheduleA/DistributionsGrp/CYPdInExcessIncomeActivityAmt00
IRS990ScheduleA/DistributionsGrp/CYTotalAnnualDistributionsAmt00
IRS990ScheduleA/DistributionsGrp/ExemptUseAssetsAcquisPaidAmt00
IRS990ScheduleA/DistributionsGrp/QualifiedSetAsideAmt00
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleA/SupportSumAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0714908
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0860224
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt01575132
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt00
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt00
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt00
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt00
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt00
IRS990ScheduleD/EndingBalanceAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt04770
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0607430
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0612200
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02758678
IRS990ScheduleD/LandGrp/BookValueAmt097889
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt097889
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt050519
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt050519
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt063990
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1385118
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt217786
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Net Pension Asset
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Deferred Outflows of Resources
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2Assets Held for Resale
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01193674
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1134187
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2785616
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Net Pension Liability
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Net OPEB Liability
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Deferred Inflows of Resources
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02995417
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0817567
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0466894
IRS990ScheduleD/TotalBookValueProgramRltdAmt00
IRS990ScheduleD/TotalBookValueSecuritiesAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt02758678
IRS990ScheduleD/TotalLiabilityAmt02113477
IRS990ScheduleD/TotalRevenuePerForm990Amt02995417
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02995417
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02758678
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/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The School contracts with Oakmont Education, LLC group to run the day operations of the School.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Board elects or removes members as needed with approval from sponsor.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Form 990 is prepared by an outside CPA firm who sends it to the Treasurer for review. After the Treasurer's review is completed, the 990 is sent to the Board of Directors for review and discussion. If no changes are required, the Form is electronically filed with the Internal Revenue Service by the outside CPA firm.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3At the annual meeting of the School, each Board member is required to fill out the disclosure policy form and submit for review.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The organization day to day operating records are maintained by the EMO on site at the School. All legal documents (policies, bylwas, and other governance documents) are maintained by the School legal counsel. All the financial documents are maintained by the fiscal officer.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part VI- Line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part VI- Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Part VI- Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Part VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Part VI, Line 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01368936
IRS990/TotalAssetsEOYAmt01510050
IRS990/TotalAssetsGrp/BOYAmt01368936

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