Civic Intelligence

Focus Learning Academy of Northern Columbus

990 • Fiscal year 2019 • EIN 43-1962223

Jul 01, 2018 to Jun 30, 2019 • Filed on May 15, 2020

Organization ProfileWWW.FOCUSACADEMYNORTH.ORG
1880 E Dublin Granville RdColumbus, OH 43229-3523

(614) 547-0920

Siviq Scores

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

Liabilities / Assets

98th percentile

1.73x

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

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Liabilities / Revenue

81st percentile

0.98x

Higher debt load relative to revenue than 81% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Net Margin

37th percentile

-0.3%

Higher net margin than 37% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Top Officer Pay

34th percentile

$86,275

Higher top officer pay than 34% of similar nonprofits.

Top officer pay equals 1.6% of source-year revenue.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Asset Growth

26th percentile

-2.4%

Faster asset growth than 26% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Revenue Growth

57th percentile

6.2%

Faster revenue growth than 57% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets98th percentile

Assets

Down

$3,019,696

Down $74,516 (-2.4%) from 2018

Net Assets

Down

-$2,218,900

Down $17,762 (-0.8%) from 2018

Liabilities

Down

$5,238,596

Down $56,754 (-1.1%) from 2018

Revenue And Expenses
Liabilities / Revenue81st percentileNet Margin37th percentile

Revenue

Up

$5,340,834

Up $310,690 (+6.2%) from 2018

Expenses

Up

$5,358,596

Up $1,555,927 (+41%) from 2018

Net Income

Down

-$17,762

Down $1,245,237 (-101%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth26th percentile

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

$15M$10M$5.0M$0-$5.0MAssets 2012: $272,127Liabilities 2012: $109,522Net Assets 2012: $162,6052012Assets 2013: $144,658Liabilities 2013: $215,642Net Assets 2013: -$70,9842013Assets 2014: $272,968Liabilities 2014: $176,241Net Assets 2014: $96,7272014Assets 2015: $601,534Liabilities 2015: $2,832,793Net Assets 2015: -$2,231,2592015Assets 2016: $1,114,544Liabilities 2016: $3,171,914Net Assets 2016: -$2,057,3702016Assets 2017: $2,009,007Liabilities 2017: $4,539,187Net Assets 2017: -$2,530,1802017Assets 2018: $3,094,212Liabilities 2018: $5,295,350Net Assets 2018: -$2,201,1382018Assets 2019: $3,019,696Liabilities 2019: $5,238,596Net Assets 2019: -$2,218,9002019Assets 2020: $3,703,507Liabilities 2020: $5,905,811Net Assets 2020: -$2,202,3042020Assets 2021: $4,955,005Liabilities 2021: $6,188,943Net Assets 2021: -$1,233,9382021Assets 2022: $13,507,764Liabilities 2022: $13,755,861Net Assets 2022: -$248,0972022Assets 2023: $12,188,137Liabilities 2023: $13,555,756Net Assets 2023: -$1,367,6192023Assets 2024: $12,028,517Liabilities 2024: $14,087,331Net Assets 2024: -$2,058,8142024

Highlighted filing

2019

Assets$3,019,696
Liabilities$5,238,596
Net Assets-$2,218,900
Open 2019 Filing

Operations Trend

Revenue Growth57th percentile

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

$15M$10M$5.0M$0-$5.0MRevenue 2012: $2,196,890Expenses 2012: $1,994,630Net Income 2012: $202,2602012Expenses 2013: $2,147,4372013Revenue 2014: $2,545,833Expenses 2014: $2,378,122Net Income 2014: $167,7112014Revenue 2015: $3,282,268Expenses 2015: $3,067,749Net Income 2015: $214,5192015Revenue 2016: $4,318,661Expenses 2016: $4,144,772Net Income 2016: $173,8892016Revenue 2017: $4,623,064Expenses 2017: $5,095,874Net Income 2017: -$472,8102017Revenue 2018: $5,030,144Expenses 2018: $3,802,669Net Income 2018: $1,227,4752018Revenue 2019: $5,340,834Expenses 2019: $5,358,596Net Income 2019: -$17,7622019Revenue 2020: $6,695,321Expenses 2020: $6,678,725Net Income 2020: $16,5962020Revenue 2021: $10,294,417Expenses 2021: $9,326,052Net Income 2021: $968,3652021Revenue 2022: $10,309,435Expenses 2022: $9,322,977Net Income 2022: $986,4582022Revenue 2023: $9,915,325Expenses 2023: $11,040,343Net Income 2023: -$1,125,0182023Revenue 2024: $9,063,058Expenses 2024: $9,754,253Net Income 2024: -$691,1952024

Highlighted filing

2019

Revenue$5,340,834
Expenses$5,358,596
Net Income-$17,762
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
May 15, 2020
Return Version
2018v3.1
Gross Receipts
$5,340,834
Mission and Program Overview

Mission

Provide k-8 education in a charter school

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$105,397$326,338▲ $220,941
Cash and Non-Interest-Bearing Accounts$313,700$123,446▼ $190,254
Land, Buildings, and Equipment, Net$164,081$104,284▼ $59,797
Prepaid Expenses and Deferred Charges$7,205$14,216▲ $7,011
Total Assets$3,094,212$3,019,696▼ $74,516
Other Assets Total$2,503,829$2,451,412▼ $52,417
Liabilities
Other Liabilities$4,822,526$4,411,531▼ $410,995
Deferred Revenue$220,652$622,974▲ $402,322
Accounts Payable and Accrued Expenses$252,172$204,091▼ $48,081
Total Liabilities$5,295,350$5,238,596▼ $56,754
Net Assets / Fund Balance
Unrestricted Net Assets$-2,201,138$-2,218,900▼ $17,762
Total Net Assets Fund Balance$-2,201,138$-2,218,900▼ $17,762
Total Liabilities and Net Assets / Fund Balance$3,094,212$3,019,696▼ $74,516

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$29,275$162,680$191,955
Equipment$75,009$46,060$121,069
Other Assets Org$427,451--
Compensation and Service Providers
Top Officer Pay34th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Abdirizak FarahSuperintendentFT$77,648$8,627$86,275

Board Members and Trustees

NameTitle
Aden MohamedBoard President
Abdikhayr SoofeBoard Member
Mahamed HassanBoard Member
Richard LupisellaBoard Member
Russell FlickengerBoard Member

Highest Paid Contractors

ContractorServicesLocationCompensation
USA Transportation INCStudent Transportation2638 KENBRIDGE DR, Columbus, OH 43219$596,836
Anisa Mohamed Dba Mak Food ServicesFood Service3511 BROCIDENCE GLEN DRIVE, Columbus, OH 43219$378,840
International Education ConsortiumTutoring, Counseling And After School Pr3350 CLEVELAND AVE 1975, Columbus, OH 43224$151,334
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$5,340,834
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-17,762
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,832,152
Other Expenses$2,526,444
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,128,166--$2,128,166
Fees for Services Other$606,428--$606,428
Occupancy$426,575--$426,575
Pension Plan Contributions$346,520--$346,520
Other Employee Benefits$239,094--$239,094
Other Expenses$183,607--$183,607
Office Expenses-$133,865-$133,865
Current Officers, Directors, Trustees, and Key Employees$82,535--$82,535
Depreciation Depletion$59,797--$59,797
Payroll Taxes$35,837--$35,837
Fees for Services Legal-$27,583-$27,583
Information Technology-$27,225-$27,225
Insurance-$20,421-$20,421
Fees for Services Accounting-$19,074-$19,074
Advertising$14,755--$14,755
Interest-$3,555-$3,555
Total Functional Expenses$5,126,873$231,723$0$5,358,596
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$3,937,903
Net Opeb Liability$430,475
Capital Lease$43,153
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
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 A, Line 8B

“The organization does not have committies”

Form 990, Part VI, Section B, Line 11B

“The 990 is prepared in draft form by an outside cpa firm. The draft 990 is reviewed by the organization's fiscal agent before presentation to the board of trustees for thier approval”

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

“Each director and principal officer is required to annually sign a statement which affirms that they have received the policy, understand the policy and have complied with the policy.”

Form 990, Part VI, Section C, Line 19

“The organization's governing documents and financial statements are available for inspection at its office during normal business hours. The organization's financial statements are also publicly available on the ohio secretary of state's website.”

Filing and Contact Details

Filer

Filer Name
Focus Learning Academy of
EIN
43-1962223
Phone
6145470920
Address
1880 E DUBLIN GRANVILLE RD, COLUMBUS, OH 43229-3523

Signing Officer

Name
Cynthia Mercer
Title
Fiscal Agent
Phone
6145470920
Signed
2020-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cynthia Mercer
Formed
2002
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
5
Employees
84
Volunteers
0

Preparer

Firm
Cbiz Mhm LLC
Address
5450 FRANTZ ROAD SUITE 300, DUBLIN, OH 43016
Preparer
Michael F Drennen
Phone
6147934501
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Professional development: program service expenses 52,164. Management and general expenses 0. Fundraising expenses 0. Total expenses 52,164. Instructional services: program service expenses 320,850. Management and general expenses 0. Fundraising expenses 0. Total expenses 320,850. Health services: program service expenses 109,735. Management and general expenses 0. Fundraising expenses 0. Total expenses 109,735. Sponsorhip services: program service expenses 123,679. Management and general expenses 0. Fundraising expenses 0. Total expenses 123,679.”

Raw XML AppendixShowing 400 of 409 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/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt01487448
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt04963377
IRS990/PYRevenuesLessExpensesAmt01227475
IRS990/PYSalariesCompEmpBnftPaidAmt02315221
IRS990/PYTotalExpensesAmt03802669
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt05030144
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-17762
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt05340834
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt075009
IRS990ScheduleD/EquipmentGrp/DepreciationAmt046060
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0121069
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt029275
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0162680
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0191955
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt02023961
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1427451
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEFERRED PENSION OUTFLOWS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1OTHER POST EMPLOYMENT BENEFITS
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1430475
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt243153
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NET PENSION LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1NET OPEB LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2CAPITAL LEASE
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IRS990ScheduleD/TotalBookValueOtherAssetsAmt02451412
IRS990ScheduleD/TotalLiabilityAmt04411531
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
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0PUBLISHED ON THE SCHOOL'S WEBSITE AND IN LOCAL NEWSPAPERS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION RECEIVES TITLE I, TITLE II, IDEA, STATE FISCAL STABILIZATION AND OTHER FUNDING FROM THE US DEPT. OF EDUCATION. THE ORGANIZATION RECEIVES SCHOOL BREAKFAST AND LUNCH FUNDING FROM THE USDA.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 6
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 990 IS PREPARED IN DRAFT FORM BY AN OUTSIDE CPA FIRM. THE DRAFT 990 IS REVIEWED BY THE ORGANIZATION'S FISCAL AGENT BEFORE PRESENTATION TO THE BOARD OF TRUSTEES FOR THIER APPROVAL
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EACH DIRECTOR AND PRINCIPAL OFFICER IS REQUIRED TO ANNUALLY SIGN A STATEMENT WHICH AFFIRMS THAT THEY HAVE RECEIVED THE POLICY, UNDERSTAND THE POLICY AND HAVE COMPLIED WITH THE POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE FOR INSPECTION AT ITS OFFICE DURING NORMAL BUSINESS HOURS. THE ORGANIZATION'S FINANCIAL STATEMENTS ARE ALSO PUBLICLY AVAILABLE ON THE OHIO SECRETARY OF STATE'S WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PROFESSIONAL DEVELOPMENT: PROGRAM SERVICE EXPENSES 52,164. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 52,164. INSTRUCTIONAL SERVICES: PROGRAM SERVICE EXPENSES 320,850. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 320,850. HEALTH SERVICES: PROGRAM SERVICE EXPENSES 109,735. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 109,735. SPONSORHIP SERVICES: PROGRAM SERVICE EXPENSES 123,679. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 123,679.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
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IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxableDistributionsInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsGrp/EOYAmt03019696
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt084
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt05126873
IRS990/TotalFunctionalExpensesGrp/TotalAmt05358596
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt05238596
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IRS990/TotalVolunteersCnt00
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IRS990/WebsiteAddressTxt0WWW.FOCUSACADEMYNORTH.ORG
IRS990/WhistleblowerPolicyInd00
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,019,696
Liabilities
$5,238,596
Net assets
-$2,218,900
Revenue
$5,340,834
Expenses
$5,358,596
Net income
-$17,762
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.0$14.1$2.06$9.06$9.75$0.69
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.2$13.6$1.37$9.92$11.0$1.13
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.5$13.8$0.25$10.3$9.32$0.99
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.96$6.19$1.23$10.3$9.33$0.97
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.70$5.91$2.20$6.70$6.68$0.02
2019Detailed filing. Detailed filing data is available for this year.$3.02$5.24$2.22$5.34$5.36$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.09$5.30$2.20$5.03$3.80$1.23
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.01$4.54$2.53$4.62$5.10$0.47
2016Detailed filing. Detailed filing data is available for this year.$1.11$3.17$2.06$4.32$4.14$0.17
2015Detailed filing. Detailed filing data is available for this year.$0.60$2.83$2.23$3.28$3.07$0.21
2014Detailed filing. Detailed filing data is available for this year.$0.27$0.18$0.10$2.55$2.38$0.17
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.14$0.22$0.07$2.15
2012Summary only. Only limited summary data is available for this year.$0.27$0.11$0.16$2.20$1.99$0.20