Civic Intelligence

Focus Learning Academy of Southeastern Columbus

990 • Fiscal year 2025 • EIN 31-1808576

Jul 01, 2024 to Jun 30, 2025

Organization ProfileWWW.FOCUSLEARN.ORG
4480 Regugee RdColumbus, OH 43232

(614) 269-0150

Siviq Scores

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

Liabilities / Assets

99th percentile

2.15x

Higher debt load relative to assets than 99% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

85th percentile

0.68x

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

2025 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

52nd percentile

5.6%

Higher net margin than 52% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

42nd percentile

$2,624

Higher top officer pay than 42% of similar nonprofits.

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

2025 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

24th percentile

-3.7%

Faster asset growth than 24% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

49th percentile

5.5%

Faster revenue growth than 49% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets99th percentile

Assets

Down

$1,226,891

Down $47,164 (-3.7%) from 2024

Net Assets

Up

-$1,415,953

Up $215,996 (+13%) from 2024

Liabilities

Down

$2,642,844

Down $263,160 (-9.1%) from 2024

Revenue And Expenses
Liabilities / Revenue85th percentileNet Margin52nd percentile

Revenue

Up

$3,874,709

Up $202,467 (+5.5%) from 2024

Expenses

Up

$3,658,713

Up $91,008 (+2.6%) from 2024

Net Income

Up

$215,996

Up $111,459 (+107%) from 2024

Historical Trend

Balance Sheet Trend

Asset Growth24th percentile

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

$4.0M$2.0M$0-$2.0M-$4.0MAssets 2013: $99,928Liabilities 2013: $52,218Net Assets 2013: $47,7102013Assets 2014: $116,850Liabilities 2014: $57,379Net Assets 2014: $59,4712014Assets 2015: $383,372Liabilities 2015: $2,463,153Net Assets 2015: -$2,079,7812015Assets 2016: $557,616Liabilities 2016: $2,624,910Net Assets 2016: -$2,067,2942016Assets 2017: $596,772Liabilities 2017: $2,595,079Net Assets 2017: -$1,998,3072017Assets 2018: $817,227Liabilities 2018: $2,740,990Net Assets 2018: -$1,923,7632018Assets 2019: $924,720Liabilities 2019: $2,622,540Net Assets 2019: -$1,697,8202019Assets 2020: $858,377Liabilities 2020: $2,735,297Net Assets 2020: -$1,876,9202020Assets 2021: $959,935Liabilities 2021: $2,930,990Net Assets 2021: -$1,971,0552021Assets 2022: $905,835Liabilities 2022: $2,748,355Net Assets 2022: -$1,842,5202022Assets 2023: $985,193Liabilities 2023: $2,721,678Net Assets 2023: -$1,736,4852023Assets 2024: $1,274,055Liabilities 2024: $2,906,004Net Assets 2024: -$1,631,9492024Assets 2025: $1,226,891Liabilities 2025: $2,642,844Net Assets 2025: -$1,415,9532025

Highlighted filing

2025

Assets$1,226,891
Liabilities$2,642,844
Net Assets-$1,415,953
Open 2025 Filing

Operations Trend

Revenue Growth49th percentile

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

$4.0M$2.0M$0-$2.0MExpenses 2013: $1,641,4252013Revenue 2014: $1,787,732Expenses 2014: $1,775,971Net Income 2014: $11,7612014Revenue 2015: $1,757,337Expenses 2015: $1,697,232Net Income 2015: $60,1052015Revenue 2016: $1,615,363Expenses 2016: $1,602,876Net Income 2016: $12,4872016Revenue 2017: $1,728,804Expenses 2017: $1,659,817Net Income 2017: $68,9872017Revenue 2018: $2,865,591Expenses 2018: $2,214,901Net Income 2018: $650,6902018Revenue 2019: $2,337,652Expenses 2019: $2,111,709Net Income 2019: $225,9432019Revenue 2020: $2,126,306Expenses 2020: $2,226,584Net Income 2020: -$100,2782020Revenue 2021: $1,858,993Expenses 2021: $2,031,940Net Income 2021: -$172,9472021Revenue 2022: $2,171,598Expenses 2022: $2,043,065Net Income 2022: $128,5332022Revenue 2023: $3,000,367Expenses 2023: $2,894,331Net Income 2023: $106,0362023Revenue 2024: $3,672,242Expenses 2024: $3,567,705Net Income 2024: $104,5372024Revenue 2025: $3,874,709Expenses 2025: $3,658,713Net Income 2025: $215,9962025

Highlighted filing

2025

Revenue$3,874,709
Expenses$3,658,713
Net Income$215,996
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Apr 7, 2026
Return Version
2024v5.1
Gross Receipts
$3,874,709
Mission and Program Overview

Mission

Focus learning academy is a state-funded charter schools that help teens and young adults, ages freshman 22, earn their high school diploma while preparing for the workforce or their aspirations of higher education. Fnhs is staffed with certified and highly qualified teachers that use online curriculum as a primary teaching tool that is complimented by core content pull out classes. This combination allows for one-on-one interaction with students, both in the classroom and in a lab setting. All courses offered meet the state standards.

Focus learning academy is a state-funded charter schools that help teens and young adults, ages freshman 22, earn their high school diploma while preparing for the workforce or their aspirations of higher education. Focus is staffed with certified and highly qualified teachers that use online curriculum as a primary teaching tool that is complimented by core content pull out classes. This combination allows for one-on-one interaction with students, both in the classroom and in a lab setting. All courses offered meet the state standards.

Balance Sheet Detail
LineBeginningEndChange
Assets
Prepaid Expenses and Deferred Charges$657,181$725,536▲ $68,355
Cash and Non-Interest-Bearing Accounts$250,137$334,226▲ $84,089
Pledges and Grants Receivable$205,279$74,070▼ $131,209
Accounts Receivable$74,640$1,749▼ $72,891
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0--
Investments Program Related$0--
Land, Buildings, and Equipment, Net$0$0→ $0
Loans From Officers Directors$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$-1,631,949$-1,415,953▲ $215,996
Total Assets$1,274,055$1,226,891▼ $47,164
Other Assets Total$86,818$91,310▲ $4,492
Liabilities
Other Liabilities$2,116,860$1,991,407▼ $125,453
Deferred Revenue$502,558$567,358▲ $64,800
Grants Payable$8,683$84,017▲ $75,334
Accounts Payable and Accrued Expenses$277,903$62▼ $277,841
Total Liabilities$2,906,004$2,642,844▼ $263,160
Net Assets / Fund Balance
Total Net Assets Fund Balance$-1,631,949$-1,415,953▲ $215,996
Total Liabilities and Net Assets / Fund Balance$1,274,055$1,226,891▼ $47,164

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$91,310--
Compensation and Service Providers
Top Officer Pay42nd percentile

Employees

NameTitleBaseOtherTotal
Winfred DearingBoard Member$1,312$1,312$2,624
Dalon MyricksBoard Member$1,250$1,250$2,500
Noni BanksBoard Member$1,250$1,250$2,500
Melissa ConrathBoard Member$1,125$1,125$2,250
Kevin DixsonBoard Member$1,000$1,000$2,000
Peter JamesBoard Member$1,000$1,000$2,000

Highest Paid Contractors

ContractorServicesLocationCompensation
Eschool Consultants INCEducation Managmen4480 REFU, Columbus, OH 43232$3,361,569
Buckeye Community Hope FoundationSponsor3021 E Dublin Granville Road, Columbus, OH 43231$105,322
Revenue and Support

Revenue Composition

Contributions and Grants
$3,869,612
Program Service Revenue
$0
Investment Income
$15
Other Revenue
$5,082
All Other Contributions
$2,618,168
Change in Net Assets
$215,996

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,874,709
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$3,874,709
Total Revenue per Form 990
$3,874,709
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,658,713
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 Management-$3,491,927-$3,491,927
Fees for Services Accounting-$24,732-$24,732
Insurance-$6,683-$6,683
Other Expenses-$4,382-$4,382
Office Expenses-$1,727-$1,727
Interest-$262-$262
Total Functional Expenses$0$3,658,713$0$3,658,713

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,658,713
Total Expenses per Audited Statements$3,658,713
Total Expenses per Form 990$3,658,713
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Other Expense Adjustments$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
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
Federal Income Taxes$1,824,403
Net Pension Liabilities$167,004
Net OPEB Liability-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Line 3 Delegation of management duties

“The school contracts with eschool consultants to run the day to day operations of the school.”

Form 990, Part VI, Line 7A Members or stockholders electing members of governing body

“The board elects or removes members as needed with approval from sponsor.”

Form 990, Part VI, Line 7B Decisions requiring approval by members or stockholders

“The sponsor has final approval on board members”

Form 990, Part VI, Line 11B Review of form 990 by governing body

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

Form 990, Part VI, Line 12C Conflict of interest policy

“At the annual meeting of the school, each board member is required to fill out the disclosure policy form and submit for review.”

Form 990, Part VI, Line 19 Required documents available to the public

“The organiztions day to day operating records are maintained by the emo on site at the school. The school sponsor regulary reviews board documents to ensure compiance with appropriate laws.”

Filing and Contact Details

Filer

Filer Name
Focus Learning Academy Southeast
EIN
31-1808576
Phone
6142690150
Address
4480 Regugee Rd, Columbus, OH 43232

Signing Officer

Name
Darlene Holt
Title
Treasurer
Phone
6145988729
Signed
2026-04-07

Organization Details

Formed
2002
Legal Domicile
Oh
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
0
Supplemental Narrative

Financial Statement Notes

Schedule D, Part X FOOTNOTE TO THE ORGANIZATION NET PENSION LIABIL

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

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IRS990/OfficeExpensesGrp/TotalAmt01727
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt086818
IRS990/OtherAssetsTotalGrp/EOYAmt091310
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0SPONSOR FEES
IRS990/OtherExpensesGrp/Desc1MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc2BOARD OF EDUCATION
IRS990/OtherExpensesGrp/Desc3OTHER SERVICES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0105260
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt114719
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt29021
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt34382
IRS990/OtherExpensesGrp/TotalAmt0105260
IRS990/OtherExpensesGrp/TotalAmt114719
IRS990/OtherExpensesGrp/TotalAmt29021
IRS990/OtherExpensesGrp/TotalAmt34382
IRS990/OtherLiabilitiesGrp/BOYAmt02116860
IRS990/OtherLiabilitiesGrp/EOYAmt01991407
IRS990/OtherRevenueMiscGrp/BusinessCd0611710
IRS990/OtherRevenueMiscGrp/Desc0Miscellaneous
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt05082
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt05082
IRS990/OtherRevenueTotalAmt05082
IRS990/PartialLiquidationInd0false
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0205279
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt074070
IRS990/PoliciesReferenceChaptersInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0657181
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0725536
IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0WINFORD DEARING
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt03671734
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt015
IRS990/PYOtherExpensesAmt03567705
IRS990/PYOtherRevenueAmt0493
IRS990/PYRevenuesLessExpensesAmt0104537
IRS990/PYTotalExpensesAmt03567705
IRS990/PYTotalRevenueAmt03672242
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0215996
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt02618168
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0-1631949
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0-1415953
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt03658713
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt091310
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Net OPEB Asset
IRS990ScheduleD/OtherExpensesIncludedAmt00
IRS990ScheduleD/OtherExpensesNotIncludedAmt00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01824403
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1167004
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal Income Taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1NET PENSION LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Net OPEB Liability
IRS990ScheduleD/OtherRevenueAmt00
IRS990ScheduleD/OtherRevenuesNotIncludedAmt00
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt03874709
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/FormAndLineReferenceDesc0Schedule D, Part X FOOTNOTE TO THE ORGANIZATION NET PENSION LIABIL
IRS990ScheduleD/TotalBookValueOtherAssetsAmt091310
IRS990ScheduleD/TotalExpensesPerForm990Amt03658713
IRS990ScheduleD/TotalLiabilityAmt01991407
IRS990ScheduleD/TotalRevenuePerForm990Amt03874709
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03874709
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03658713
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
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SCHOOLS NON-DISCRIMINATION POLICY IS PUBLISHED ON THE SCHOOLS WEBSITE AND IN PRINT ADVERTISING AND BROCHURES.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1The school is funded primarily from state and federal resources through the Ohio Department of Education and Workforce.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL CONTRACTS WITH ESCHOOL CONSULTANTS TO RUN THE DAY TO DAY OPERATIONS OF THE SCHOOL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD ELECTS OR REMOVES MEMBERS AS NEEDED WITH APPROVAL FROM SPONSOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE SPONSOR HAS FINAL APPROVAL ON BOARD MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE SCHOOL TREASURER PREPARES THE 990 AND SUBMITS IT TO THE BOARD FOR APPROVAL
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AT THE ANNUAL MEETING OF THE SCHOOL, EACH BOARD MEMBER IS REQUIRED TO FILL OUT THE DISCLOSURE POLICY FORM AND SUBMIT FOR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZTIONS DAY TO DAY OPERATING RECORDS ARE MAINTAINED BY THE EMO ON SITE AT THE SCHOOL. THE SCHOOL SPONSOR REGULARY REVIEWS BOARD DOCUMENTS TO ENSURE COMPIANCE WITH APPROPRIATE LAWS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 3 Delegation of management duties
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 7a Members or stockholders electing members of governing body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 11b Review of form 990 by governing body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 12c Conflict of interest policy
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 19 Required documents available to the public
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0FOCUS LEARNING ACADEMY SOUTHWEST
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0431962226
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0CHARTER SCHOOL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt02
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0190 SOUTHWOOD DR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0COLUMBUS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd043207
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0true
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0true
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0true
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt0OTHER ORGANIZATION NAME - FOCUS LEARNING SOUTHWEST . SCHOOL BOARD HAS SAME MEMBERS WITH FOCUS SOUTHEAST
IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt1The school has contracted with a management company. All employees are the employees of the management company which services its schools with like employees.
IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt2On occasion, the school has to reimburse its sister school for small expenses.
IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt3On occasion, the school has to reimburse or receive reimbursement from its sister school for small expenses.
IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule R, Part V, Line 2 RELATED ORGANIZATIONS
IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule R, Part V, Line 1o Sharing Employees
IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule R, Part V, Line 1p Reimbursements
IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc3Schedule R, Part V, Line 1q Reimbursements
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01274055
IRS990/TotalAssetsEOYAmt01226891
IRS990/TotalAssetsGrp/BOYAmt01274055
IRS990/TotalAssetsGrp/EOYAmt01226891
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt03869612
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt03658713
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt03658713
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02906004
IRS990/TotalLiabilitiesEOYAmt02642844
IRS990/TotalLiabilitiesGrp/BOYAmt02906004
IRS990/TotalLiabilitiesGrp/EOYAmt02642844
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-1631949
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-1415953
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt00
IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt03658451

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,226,891
Liabilities
$2,642,844
Net assets
-$1,415,953
Revenue
$3,874,709
Expenses
$3,658,713
Net income
$215,996
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.23$2.64$1.42$3.87$3.66$0.22
2024Detailed filing. Detailed filing data is available for this year.$1.27$2.91$1.63$3.67$3.57$0.10
2023Detailed filing. Detailed filing data is available for this year.$0.99$2.72$1.74$3.00$2.89$0.11
2022Detailed filing. Detailed filing data is available for this year.$0.91$2.75$1.84$2.17$2.04$0.13
2021Detailed filing. Detailed filing data is available for this year.$0.96$2.93$1.97$1.86$2.03$0.17
2020Detailed filing. Detailed filing data is available for this year.$0.86$2.74$1.88$2.13$2.23$0.10
2019Detailed filing. Detailed filing data is available for this year.$0.92$2.62$1.70$2.34$2.11$0.23
2018Detailed filing. Detailed filing data is available for this year.$0.82$2.74$1.92$2.87$2.21$0.65
2017Detailed filing. Detailed filing data is available for this year.$0.60$2.60$2.00$1.73$1.66$0.07
2016Detailed filing. Detailed filing data is available for this year.$0.56$2.62$2.07$1.62$1.60$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.38$2.46$2.08$1.76$1.70$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.12$0.06$0.06$1.79$1.78$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.10$0.05$0.05$1.64