Civic Intelligence

Focus Learning Academy of Northern Columbus

990 • Fiscal year 2022 • EIN 43-1962223

Jul 01, 2021 to Jun 30, 2022 • Filed on May 15, 2023

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

94th percentile

1.02x

Higher debt load relative to assets than 94% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Liabilities / Revenue

84th percentile

1.33x

Higher debt load relative to revenue than 84% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Net Margin

56th percentile

9.6%

Higher net margin than 56% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Top Officer Pay

23rd percentile

$103,500

Higher top officer pay than 23% of similar nonprofits.

Top officer pay equals 1.0% of source-year revenue.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Asset Growth

97th percentile

173%

Faster asset growth than 97% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2021 to 2022

Revenue Growth

42nd percentile

0.1%

Faster revenue growth than 42% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2021 to 2022

Assets

Up

$13,507,764

Up $8,552,759 (+173%) from 2021

Net Assets

Up

-$248,097

Up $985,841 (+80%) from 2021

Liabilities

Up

$13,755,861

Up $7,566,918 (+122%) from 2021

Revenue

Up

$10,309,435

Up $15,018 (+0.1%) from 2021

Expenses

Down

$9,322,977

Down $3,075 (-0.0%) from 2021

Net Income

Up

$986,458

Up $18,093 (+1.9%) from 2021

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

2022

Assets$13,507,764
Liabilities$13,755,861
Net Assets-$248,097

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

2022

Revenue$10,309,435
Expenses$9,322,977
Net Income$986,458
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 15, 2023
Return Version
2021v4.2
Gross Receipts
$10,309,435
Mission and Program Overview

Mission

Provide k-8 education in a charter school

Provide K-8 education in a charter school.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,066,156$9,052,059▲ $7,985,903
Cash and Non-Interest-Bearing Accounts$2,026,915$1,439,262▼ $587,653
Accounts Receivable$126,759$776,897▲ $650,138
Pledges and Grants Receivable-$219,992-
Total Assets$4,955,005$13,507,764▲ $8,552,759
Other Assets Total$1,735,175$2,019,554▲ $284,379
Liabilities
Other Liabilities$5,594,744$12,880,924▲ $7,286,180
Accounts Payable and Accrued Expenses$444,199$724,937▲ $280,738
Unsecured Notes Loans Payable$150,000$150,000→ $0
Total Liabilities$6,188,943$13,755,861▲ $7,566,918
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-1,233,938$-248,097▲ $985,841
Total Net Assets Fund Balance$-1,233,938$-248,097▲ $985,841
Total Liabilities and Net Assets / Fund Balance$4,955,005$13,507,764▲ $8,552,759

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$6,978,761$496,082$7,474,843
Other Land Buildings$2,010,876-$2,010,876
Leasehold Improvements$34,335$236,928$271,263
Equipment$28,087-$28,087
Other Assets Org$590,998--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Abdirizak FarahSuperintendentFT$103,500$103,500

Board Members and Trustees

NameTitle
Aden MohamedBoard President
Abdifatah AbdiBoard Member
Abdikhayr SoofeBoard Member
Abdul Quadir Moalim MahmoodBoard Member
Mohamed HassanBoard Member
Russell FlickengerBoard Member
Yasir AliBoard Member

Highest Paid Contractors

ContractorServicesLocationCompensation
Anisa Mohamed dba MAK Food ServicesFood Service2751 Jester Ln, Columbus, OH 43231$1,872,748
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$10,309,435
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$986,458

Audited Revenue Reconciliation

Revenue per Audited Statements
$10,309,435
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$10,309,435
Total Revenue per Form 990
$10,309,435
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$5,805,376
Salaries, Compensation, and Employee Benefits$3,517,601
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,915,496--$2,915,496
Fees for Services Management$847,225--$847,225
All Other Expenses$542,112--$542,112
Depreciation Depletion$512,652--$512,652
Other Expenses$393,371--$393,371
Other Employee Benefits$327,432--$327,432
Fees for Services Other$298,883--$298,883
Occupancy$289,777--$289,777
Interest$183,236--$183,236
Pension Plan Contributions$140,105--$140,105
Current Officers, Directors, Trustees, and Key Employees$103,500--$103,500
Office Expenses-$86,245-$86,245
Fees for Services Accounting-$76,820-$76,820
Payroll Taxes$31,068--$31,068
Insurance$20,834--$20,834
Total Functional Expenses$9,159,912$163,065$0$9,322,977

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$9,322,977
Total Expenses per Audited Statements$9,322,977
Total Expenses per Form 990$9,322,977
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
Capital Lease Obligation$7,078,093
Net Pension Liability$2,631,922
Deferred Inflows-Pension$2,171,950
Deferred Inflows - OPEB$594,401
Net OPEB Liability$404,558
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 committees.

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

The 990 is prepared in draft form by an outside firm. The draft 990 is reviewed by the organization's fiscal agent before presentation to the Board of Trustees for their 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
2023-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cynthia Mercer
Formed
2002
Legal Domicile
Oh
Voting Board Members
7
Independent Board Members
7
Employees
97
Volunteers
0

Preparer

Firm
Frazier Financial Advisors LLC
Address
1690 W Lane Ave Suite 280, Upper Arlington, OH 43221
Preparer
Andrew C Gephart CPA
Phone
6147938297
Raw XML AppendixShowing 400 of 423 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/BOYAmt0444199
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0724937
IRS990/AccountsReceivableGrp/BOYAmt0126759
IRS990/AccountsReceivableGrp/EOYAmt0776897
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0Provide K-8 education in a charter school.
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0542112
IRS990/AllOtherExpensesGrp/TotalAmt0542112
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/BOYAmt02026915
IRS990/CashNonInterestBearingGrp/EOYAmt01439262
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt01
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0103500
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0103500
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContractorCompensationGrp/CompensationAmt01872748
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt02751 Jester Ln
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0Columbus
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0OH
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd043231
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0Anisa Mohamed dba MAK Food Services
IRS990/ContractorCompensationGrp/ServicesDesc0Food Service
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt05805376
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt010309435
IRS990/CYRevenuesLessExpensesAmt0986458
IRS990/CYSalariesCompEmpBnftPaidAmt03517601
IRS990/CYTotalExpensesAmt09322977
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt010309435
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0512652
IRS990/DepreciationDepletionGrp/TotalAmt0512652
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/EmployeeCnt097
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt09159912
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditPerformedInd01
IRS990/FederalGrantAuditRequiredInd01
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt076820
IRS990/FeesForServicesAccountingGrp/TotalAmt076820
IRS990/FeesForServicesManagementGrp/ProgramServicesAmt0847225
IRS990/FeesForServicesManagementGrp/TotalAmt0847225
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0298883
IRS990/FeesForServicesOtherGrp/TotalAmt0298883
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/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt740.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/PersonNm0Aden Mohamed
IRS990/Form990PartVIISectionAGrp/PersonNm1Abdikhayr Soofe
IRS990/Form990PartVIISectionAGrp/PersonNm2Russell Flickenger
IRS990/Form990PartVIISectionAGrp/PersonNm3Mohamed Hassan
IRS990/Form990PartVIISectionAGrp/PersonNm4Abdifatah Abdi
IRS990/Form990PartVIISectionAGrp/PersonNm5Yasir Ali
IRS990/Form990PartVIISectionAGrp/PersonNm6Abdul Quadir Moalim Mahmood
IRS990/Form990PartVIISectionAGrp/PersonNm7Abdirizak Farah
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt7103500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0Board President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt2Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt3Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt4Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt5Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt6Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt7Superintendent
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02002
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt010309435
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt020834
IRS990/InsuranceGrp/TotalAmt020834
IRS990/InterestGrp/ProgramServicesAmt0183236
IRS990/InterestGrp/TotalAmt0183236
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt06
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0733010
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01066156
IRS990/LandBldgEquipBasisNetGrp/EOYAmt09052059
IRS990/LandBldgEquipCostOrOtherBssAmt09785069
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/NetAssetsOrFundBalancesBOYAmt0-1233938
IRS990/NetAssetsOrFundBalancesEOYAmt0-248097
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0-1233938
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0-248097
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt0289777
IRS990/OccupancyGrp/TotalAmt0289777
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt086245
IRS990/OfficeExpensesGrp/TotalAmt086245
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01735175
IRS990/OtherAssetsTotalGrp/EOYAmt02019554
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0327432
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0327432
IRS990/OtherExpensesGrp/Desc0Contracted Food Service
IRS990/OtherExpensesGrp/Desc1Transportation Services
IRS990/OtherExpensesGrp/Desc2Contracted Instruction
IRS990/OtherExpensesGrp/Desc3Instruction Supplies
IRS990/OtherExpensesGrp/ProgramServicesAmt01140371
IRS990/OtherExpensesGrp/ProgramServicesAmt1753781
IRS990/OtherExpensesGrp/ProgramServicesAmt2660069
IRS990/OtherExpensesGrp/ProgramServicesAmt3393371
IRS990/OtherExpensesGrp/TotalAmt01140371
IRS990/OtherExpensesGrp/TotalAmt1753781
IRS990/OtherExpensesGrp/TotalAmt2660069
IRS990/OtherExpensesGrp/TotalAmt3393371
IRS990/OtherLiabilitiesGrp/BOYAmt05594744
IRS990/OtherLiabilitiesGrp/EOYAmt012880924
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02915496
IRS990/OtherSalariesAndWagesGrp/TotalAmt02915496
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt031068
IRS990/PayrollTaxesGrp/TotalAmt031068
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0140105
IRS990/PensionPlanContributionsGrp/TotalAmt0140105
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0219992
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Cynthia Mercer
IRS990/PriorPeriodAdjustmentsAmt0-617
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/Desc0State of Ohio School Aid
IRS990/ProgramServiceRevenueGrp/Desc1USDA and US Dept of Ed Grants
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt06453334
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt13856101
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt06453334
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt13856101
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0587070
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt05380582
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt09707347
IRS990/PYRevenuesLessExpensesAmt0968365
IRS990/PYSalariesCompEmpBnftPaidAmt03945470
IRS990/PYTotalExpensesAmt09326052
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt010294417
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0986458
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt010309435
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt06978761
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0496082
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt07474843
IRS990ScheduleD/EquipmentGrp/BookValueAmt028087
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt028087
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt09322977
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt034335
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0236928
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0271263
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt01428556
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1590998
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Deferred Pension Outflows
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Other Post Employment Benefits
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02010876
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt02010876
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02631922
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1404558
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt22171950
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3594401
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt47078093
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Net Pension Liability
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Net OPEB Liability
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Deferred Inflows-Pension
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3Deferred Inflows - OPEB
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4Capital Lease Obligation
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt010309435
IRS990ScheduleD/TotalBookValueLandBuildingsAmt09052059
IRS990ScheduleD/TotalBookValueOtherAssetsAmt02019554
IRS990ScheduleD/TotalExpensesPerForm990Amt09322977
IRS990ScheduleD/TotalLiabilityAmt012880924
IRS990ScheduleD/TotalRevenuePerForm990Amt010309435
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt010309435
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt09322977
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 Depatment 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 committees.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The 990 is prepared in draft form by an outside firm. The draft 990 is reviewed by the organization's fiscal agent before presentation to the Board of Trustees for their 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/TotalAssetsBOYAmt04955005
IRS990/TotalAssetsEOYAmt013507764
IRS990/TotalAssetsGrp/BOYAmt04955005
IRS990/TotalAssetsGrp/EOYAmt013507764
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt097
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0163065
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt09159912
IRS990/TotalFunctionalExpensesGrp/TotalAmt09322977
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt06188943
IRS990/TotalLiabilitiesEOYAmt013755861
IRS990/TotalLiabilitiesGrp/BOYAmt06188943
IRS990/TotalLiabilitiesGrp/EOYAmt013755861
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-1233938
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-248097
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt09159912
IRS990/TotalProgramServiceRevenueAmt010309435
IRS990/TotalReportableCompFromOrgAmt0103500
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt010309435
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt010309435
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04955005
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt013507764
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0150000
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0150000
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01880 E Dublin Granville Rd
IRS990/USAddress/CityNm0Columbus
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd0432293523
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0www.focusacademynorth.org
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CYNTHIA MERCER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Fiscal Agent
ReturnHeader/BusinessOfficerGrp/PhoneNum06145470920
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Focus Learning Academy of
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Northern Columbus

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
2022Detailed filing. Detailed filing data is available for this year.$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
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