Civic Intelligence

Youthbuild Columbus Community School

990 • Fiscal year 2021 • EIN 31-1745162

Jul 01, 2020 to Jun 30, 2021 • Filed on May 02, 2022

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

96th percentile

1.24x

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

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

Liabilities / Revenue

86th percentile

0.87x

Higher debt load relative to revenue than 86% of similar nonprofits.

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

Net Margin

62nd percentile

20%

Higher net margin than 62% of similar nonprofits.

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

Top Officer Pay

39th percentile

$1,750

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

93rd percentile

95%

Faster asset growth than 93% of similar nonprofits.

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

Revenue Growth

72nd percentile

40%

Faster revenue growth than 72% of similar nonprofits.

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

Assets

Up

$2,939,289

Up $1,429,239 (+95%) from 2020

Net Assets

Up

-$700,897

Up $834,174 (+54%) from 2020

Liabilities

Up

$3,640,186

Up $595,065 (+20%) from 2020

Revenue

Up

$4,205,235

Up $1,209,818 (+40%) from 2020

Expenses

Up

$3,371,061

Up $612,383 (+22%) from 2020

Net Income

Up

$834,174

Up $597,435 (+252%) from 2020

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

2021

Assets$2,939,289
Liabilities$3,640,186
Net Assets-$700,897

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

2021

Revenue$4,205,235
Expenses$3,371,061
Net Income$834,174
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 2, 2022
Return Version
2020v4.1
Gross Receipts
$4,205,235
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$817,567$836,168▲ $18,601
Cash and Non-Interest-Bearing Accounts$59,327$683,646▲ $624,319
Pledges and Grants Receivable$162,256$236,396▲ $74,140
Prepaid Expenses and Deferred Charges$4,006$3,822▼ $184
Inventories for Sale or Use$0--
Total Assets$1,510,050$2,939,289▲ $1,429,239
Other Assets Total$466,894$1,179,257▲ $712,363
Liabilities
Other Liabilities$2,113,477$2,894,885▲ $781,408
Mortgage Notes Payable Secured by Investment Property$169,910$680,358▲ $510,448
Accounts Payable and Accrued Expenses$761,734$64,943▼ $696,791
Total Liabilities$3,045,121$3,640,186▲ $595,065
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-2,348,203$-1,537,065▲ $811,138
Total Net Assets Fund Balance$-1,535,071$-700,897▲ $834,174
Total Liabilities and Net Assets / Fund Balance$1,510,050$2,939,289▲ $1,429,239

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$726,961$933,046-
Other Land Buildings$0--
Land$97,889--
Equipment$11,318$613,459-
Leasehold Improvements$0$50,519-
Other Assets Org$158,317--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020----$0
2019----$0
2018----$0
2017----$0
2016----$0
Compensation and Service Providers

Employees

NameTitleBaseTotal
Ann MisiolekPresident$1,750$1,750
Daylon MyricksMember$1,750$1,750
Jaqueline Lewis-GreerMember$1,750$1,750
DeShannon ButlerMember$1,750$1,750
Kim StuckenbrockMember$875$875
G Jerome DecarloMember$125$125

Board Members and Trustees

NameTitle
Dan LambTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$4,159,595
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$45,640
Change in Net Assets
$834,174

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,205,235
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$4,205,235
Total Revenue per Form 990
$4,205,235
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,988,006
Other Expenses$1,383,055
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,381,907--$1,381,907
Other Employee Benefits$535,513$0-$535,513
Office Expenses$0$480,040-$480,040
Fees for Services Other$146,365$0-$146,365
Depreciation Depletion$0$78,851-$78,851
Pension Plan Contributions$62,586$0-$62,586
Other Expenses$44,253$0-$44,253
Interest$36,664$0-$36,664
Occupancy$22,913$0-$22,913
Conferences and Meetings$10,300$0-$10,300
Current Officers, Directors, Trustees, and Key Employees$8,000--$8,000
Fees for Services Accounting$0$7,914-$7,914
Total Functional Expenses$2,248,501$1,122,560$0$3,371,061

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,371,061
Total Expenses per Audited Statements$3,371,061
Total Expenses per Form 990$3,371,061
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$2,125,799
Deferred Inflows of Resources- OPEB$356,580
Deferred Inflows of Resources- Pension$214,786
Net OPEB Liability$197,720
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, bylaws, 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
Principal
Signed
2022-05-02
Discuss with paid preparer
Yes

Organization Details

Formed
2000
Legal Domicile
Oh
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
0

Preparer

Firm
James G Zupka CPA Inc
Address
5240 East 98th Street, Garfield Heights, OH 44125
Preparer
Sarah Salnajs
Phone
2164756136
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IRS990/ReconcilationRevenueExpnssAmt0834174
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt045640
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/BookValueAmt0726961
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0933046
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt01660007
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt00
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt00
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt00
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt00
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt00
IRS990ScheduleD/EndingBalanceAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt011318
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0613459
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0624777
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt03371061
IRS990ScheduleD/LandGrp/BookValueAmt097889
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt097889
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt050519
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt050519
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt011327
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1107169
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt2902444
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt3158317
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Asset Held for Resale
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Net Pension Asset
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2Deferred Outflows of Resources- Pension
IRS990ScheduleD/OtherAssetsOrgGrp/Desc3Deferred Outflows of Resources- OPEB
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02125799
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1197720
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2214786
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3356580
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Net Pension Liability
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Net OPEB Liability
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Deferred Inflows of Resources- Pension
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3Deferred Inflows of Resources- OPEB
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt04205235
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0836168
IRS990ScheduleD/TotalBookValueOtherAssetsAmt01179257
IRS990ScheduleD/TotalBookValueProgramRltdAmt00
IRS990ScheduleD/TotalBookValueSecuritiesAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt03371061
IRS990ScheduleD/TotalLiabilityAmt02894885
IRS990ScheduleD/TotalRevenuePerForm990Amt04205235
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04205235
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03371061
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, bylaws, 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

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