Civic Intelligence

Focus Learning Academy of Northern Columbus

990 • Fiscal year 2020 • EIN 43-1962223

Jul 01, 2019 to Jun 30, 2020 • Filed on May 10, 2021

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

1.59x

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

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Liabilities / Revenue

79th percentile

0.88x

Higher debt load relative to revenue than 79% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Net Margin

38th percentile

0.2%

Higher net margin than 38% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Top Officer Pay

34th percentile

$86,275

Higher top officer pay than 34% of similar nonprofits.

Top officer pay equals 1.3% of source-year revenue.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Asset Growth

76th percentile

23%

Faster asset growth than 76% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Revenue Growth

80th percentile

25%

Faster revenue growth than 80% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Assets

Up

$3,703,507

Up $683,811 (+23%) from 2019

Net Assets

Up

-$2,202,304

Up $16,596 (+0.7%) from 2019

Liabilities

Up

$5,905,811

Up $667,215 (+13%) from 2019

Revenue

Up

$6,695,321

Up $1,354,487 (+25%) from 2019

Expenses

Up

$6,678,725

Up $1,320,129 (+25%) from 2019

Net Income

Up

$16,596

Up $34,358 (+193%) from 2019

Historical Trend

Balance Sheet Trend

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

2020

Assets$3,703,507
Liabilities$5,905,811
Net Assets-$2,202,304

Operations Trend

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

2020

Revenue$6,695,321
Expenses$6,678,725
Net Income$16,596
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
May 10, 2021
Return Version
2019v5.2
Gross Receipts
$6,695,321
Mission and Program Overview

Mission

Provide k-8 education in a charter school

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$123,446$1,675,095▲ $1,551,649
Accounts Receivable$326,338$125,813▼ $200,525
Land, Buildings, and Equipment, Net$104,284$14,258▼ $90,026
Prepaid Expenses and Deferred Charges$14,216$0▼ $14,216
Total Assets$3,019,696$3,703,507▲ $683,811
Other Assets Total$2,451,412$1,888,341▼ $563,071
Liabilities
Other Liabilities$4,411,531$5,124,286▲ $712,755
Deferred Revenue$622,974--
Unsecured Notes Loans Payable-$587,070-
Accounts Payable and Accrued Expenses$204,091$194,455▼ $9,636
Total Liabilities$5,238,596$5,905,811▲ $667,215
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-2,218,900$-2,202,304▲ $16,596
Total Net Assets Fund Balance$-2,218,900$-2,202,304▲ $16,596
Total Liabilities and Net Assets / Fund Balance$3,019,696$3,703,507▲ $683,811

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$7,147$184,808$191,955
Equipment$7,111$20,975$28,086
Other Assets Org$436,145--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Abdirizak FarahSuperintendentFT$86,275$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$557,100
Anisa Mohamed Dba Mak Food ServicesFood Service3511 BROCIDENCE GLEN DRIVE, Columbus, OH 43219$415,375
International Education ConsortiumTutoring, Counseling And After School Pr3350 CLEVELAND AVE 1975, Columbus, OH 43224$267,556
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$6,695,321
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$16,596

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,695,321
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$9,149
Total Revenue per Audited Statements
$6,704,470
Total Revenue per Form 990
$6,695,321
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,659,398
Other Expenses$3,019,327
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,143,704--$2,143,704
Pension Plan Contributions$1,066,300--$1,066,300
Occupancy$737,536--$737,536
Other Employee Benefits$302,216--$302,216
All Other Expenses$250,194--$250,194
Other Expenses$248,927--$248,927
Fees for Services Other$133,138--$133,138
Current Officers, Directors, Trustees, and Key Employees$86,275--$86,275
Payroll Taxes$60,903--$60,903
Office Expenses-$46,709-$46,709
Depreciation Depletion$43,534--$43,534
Fees for Services Accounting-$41,533-$41,533
Insurance$22,977--$22,977
Interest-$5,252-$5,252
Total Functional Expenses$6,585,231$93,494$0$6,678,725

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$6,687,873
Total Expenses per Form 990$6,678,725
Expenses per Audited Statements$6,678,724
Expenses Not Reported on Form 990$9,149
Expenses Not Reported on Financial Statements$1
Other Expense Adjustments$1
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$4,138,938
Inflows - Opeb$410,468
Net Opeb Liability$390,441
Inflows - Pension$184,439
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
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
2021-05-10
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

Financial Statement Notes

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Contribution on audit treated as a reduction in expense on 990 9,149.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Contribution on audit treated as a reduction in expense on 990 9,149.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

ROUNDING 1.

Raw XML AppendixShowing 400 of 418 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0204091
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0194455
IRS990/AccountsReceivableGrp/BOYAmt0326338
IRS990/AccountsReceivableGrp/EOYAmt0125813
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0PROVIDE K-8 EDUCATION IN A CHARTER SCHOOL
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0250194
IRS990/AllOtherExpensesGrp/TotalAmt0250194
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd00
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0CYNTHIA MERCER
IRS990/BooksInCareOfDetail/PhoneNum06145470920
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01880 E DUBLIN GRANVILLE RD
IRS990/BooksInCareOfDetail/USAddress/CityNm0COLUMBUS
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990/BooksInCareOfDetail/USAddress/ZIPCd043229
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0123446
IRS990/CashNonInterestBearingGrp/EOYAmt01675095
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt03
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt086275
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt086275
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContractorCompensationGrp/CompensationAmt0557100
IRS990/ContractorCompensationGrp/CompensationAmt1415375
IRS990/ContractorCompensationGrp/CompensationAmt2267556
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt02638 KENBRIDGE DR
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt13511 BROCIDENCE GLEN DRIVE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt23350 CLEVELAND AVE 1975
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0COLUMBUS
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm1COLUMBUS
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm2COLUMBUS
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0OH
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd1OH
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd2OH
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd043219
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd143219
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd243224
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0USA TRANSPORTATION INC
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt1ANISA MOHAMED DBA MAK FOOD SERVICES
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt2INTERNATIONAL EDUCATION CONSORTIUM
IRS990/ContractorCompensationGrp/ServicesDesc0STUDENT TRANSPORTATION
IRS990/ContractorCompensationGrp/ServicesDesc1FOOD SERVICE
IRS990/ContractorCompensationGrp/ServicesDesc2TUTORING, COUNSELING AND AFTER SCHOOL PR
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt03019327
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt06695321
IRS990/CYRevenuesLessExpensesAmt016596
IRS990/CYSalariesCompEmpBnftPaidAmt03659398
IRS990/CYTotalExpensesAmt06678725
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt06695321
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt0622974
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ProgramServicesAmt043534
IRS990/DepreciationDepletionGrp/TotalAmt043534
IRS990/Desc0TO MAINTAIN AND PROVIDE A SCHOOL EXCLUSIVELY FOR ANY EDUCATIONAL, LITERARY, SCIENTIFIC AND RELATED TEACHING SERVICE.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DistributionToDonorInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt084
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt06585231
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditPerformedInd01
IRS990/FederalGrantAuditRequiredInd01
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt041533
IRS990/FeesForServicesAccountingGrp/TotalAmt041533
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0133138
IRS990/FeesForServicesOtherGrp/TotalAmt0133138
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt540.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0ADEN MOHAMED
IRS990/Form990PartVIISectionAGrp/PersonNm1RICHARD LUPISELLA
IRS990/Form990PartVIISectionAGrp/PersonNm2ABDIKHAYR SOOFE
IRS990/Form990PartVIISectionAGrp/PersonNm3RUSSELL FLICKENGER
IRS990/Form990PartVIISectionAGrp/PersonNm4MAHAMED HASSAN
IRS990/Form990PartVIISectionAGrp/PersonNm5ABDIRIZAK FARAH
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt586275
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0BOARD PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5SUPERINTENDENT
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02002
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt06695321
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt022977
IRS990/InsuranceGrp/TotalAmt022977
IRS990/InterestGrp/ManagementAndGeneralAmt05252
IRS990/InterestGrp/TotalAmt05252
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt016
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0205783
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0104284
IRS990/LandBldgEquipBasisNetGrp/EOYAmt014258
IRS990/LandBldgEquipCostOrOtherBssAmt0220041
IRS990/LegalDomicileStateCd0OH
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0PROVIDE K-8 EDUCATION IN A CHARTER SCHOOL
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0-2218900
IRS990/NetAssetsOrFundBalancesEOYAmt0-2202304
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0-2218900
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0-2202304
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt0737536
IRS990/OccupancyGrp/TotalAmt0737536
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt046709
IRS990/OfficeExpensesGrp/TotalAmt046709
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt02451412
IRS990/OtherAssetsTotalGrp/EOYAmt01888341
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0302216
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0302216
IRS990/OtherExpensesGrp/Desc0TRANSPORTATION SERVICES
IRS990/OtherExpensesGrp/Desc1FOOD SERVICES
IRS990/OtherExpensesGrp/Desc2INSTRUCTION SERVICES
IRS990/OtherExpensesGrp/Desc3INSTRUCTION SUPPLIES
IRS990/OtherExpensesGrp/ProgramServicesAmt0603800
IRS990/OtherExpensesGrp/ProgramServicesAmt1465427
IRS990/OtherExpensesGrp/ProgramServicesAmt2420300
IRS990/OtherExpensesGrp/ProgramServicesAmt3248927
IRS990/OtherExpensesGrp/TotalAmt0603800
IRS990/OtherExpensesGrp/TotalAmt1465427
IRS990/OtherExpensesGrp/TotalAmt2420300
IRS990/OtherExpensesGrp/TotalAmt3248927
IRS990/OtherLiabilitiesGrp/BOYAmt04411531
IRS990/OtherLiabilitiesGrp/EOYAmt05124286
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02143704
IRS990/OtherSalariesAndWagesGrp/TotalAmt02143704
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt060903
IRS990/PayrollTaxesGrp/TotalAmt060903
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt01066300
IRS990/PensionPlanContributionsGrp/TotalAmt01066300
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt014216
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0CYNTHIA MERCER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/Desc0STATE OF OHIO SCHOOL A
IRS990/ProgramServiceRevenueGrp/Desc1USDA AND US DEPT OF ED
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt03704886
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt12990435
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03704886
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt12990435
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt02526444
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt05340834
IRS990/PYRevenuesLessExpensesAmt0-17762
IRS990/PYSalariesCompEmpBnftPaidAmt02832152
IRS990/PYTotalExpensesAmt05358596
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt05340834
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt016596
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt06695321
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt07111
IRS990ScheduleD/EquipmentGrp/DepreciationAmt020975
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt028086
IRS990ScheduleD/ExpensesNotReportedAmt09149
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt01
IRS990ScheduleD/ExpensesSubtotalAmt06678724
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt07147
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0184808
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0191955
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt01452196
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1436145
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEFERRED PENSION OUTFLOWS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1OTHER POST EMPLOYMENT BENEFITS
IRS990ScheduleD/OtherExpensesIncludedAmt09149
IRS990ScheduleD/OtherExpensesNotIncludedAmt01
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04138938
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1390441
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2184439
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3410468
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NET PENSION LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1NET OPEB LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2INFLOWS - PENSION
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3INFLOWS - OPEB
IRS990ScheduleD/OtherRevenueAmt09149
IRS990ScheduleD/RevenueNotReportedAmt09149
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt06695321
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0CONTRIBUTION ON AUDIT TREATED AS A REDUCTION IN EXPENSE ON 990 9,149.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1CONTRIBUTION ON AUDIT TREATED AS A REDUCTION IN EXPENSE ON 990 9,149.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2ROUNDING 1.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt014258
IRS990ScheduleD/TotalBookValueOtherAssetsAmt01888341
IRS990ScheduleD/TotalExpensesPerForm990Amt06678725
IRS990ScheduleD/TotalLiabilityAmt05124286
IRS990ScheduleD/TotalRevenuePerForm990Amt06695321
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt06704470
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt06687873
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
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION DOES NOT HAVE COMMITTIES
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/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
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxableDistributionsInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt03019696
IRS990/TotalAssetsEOYAmt03703507
IRS990/TotalAssetsGrp/BOYAmt03019696
IRS990/TotalAssetsGrp/EOYAmt03703507
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt084
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt093494
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt06585231
IRS990/TotalFunctionalExpensesGrp/TotalAmt06678725
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05238596
IRS990/TotalLiabilitiesEOYAmt05905811
IRS990/TotalLiabilitiesGrp/BOYAmt05238596
IRS990/TotalLiabilitiesGrp/EOYAmt05905811
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-2218900
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-2202304
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt06585231
IRS990/TotalProgramServiceRevenueAmt06695321
IRS990/TotalReportableCompFromOrgAmt086275
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt06695321
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt06695321
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03019696
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03703507
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0587070
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01880 E DUBLIN GRANVILLE RD
IRS990/USAddress/CityNm0COLUMBUS
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd0432293523
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.FOCUSACADEMYNORTH.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CYNTHIA MERCER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FISCAL AGENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06145470920
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-05-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FOCUS LEARNING ACADEMY OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0NORTHERN COLUMBUS
ReturnHeader/Filer/BusinessNameControlTxt0FOCU
ReturnHeader/Filer/EIN0431962223

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

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
2020Detailed filing. Detailed filing data is available for this year.$3.70$5.91$2.20$6.70$6.68$0.02
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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