Liabilities / Assets
97th percentile
Higher debt load relative to assets than 97% of similar nonprofits.
990 • Fiscal year 2024 • EIN 43-1962223
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
97th percentile
Higher debt load relative to assets than 97% of similar nonprofits.
Liabilities / Revenue
86th percentile
Higher debt load relative to revenue than 86% of similar nonprofits.
Net Margin
21st percentile
Higher net margin than 21% of similar nonprofits.
Top Officer Pay
24th percentile
Higher top officer pay than 24% of similar nonprofits.
Top officer pay equals 1.2% of source-year revenue.
Asset Growth
27th percentile
Faster asset growth than 27% of similar nonprofits.
Revenue Growth
21st percentile
Faster revenue growth than 21% of similar nonprofits.
Assets
Down$12,028,517
Down $159,620 (-1.3%) from 2023
Net Assets
Down-$2,058,814
Down $691,195 (-51%) from 2023
Liabilities
Up$14,087,331
Up $531,575 (+3.9%) from 2023
Revenue
Down$9,063,058
Down $852,267 (-8.6%) from 2023
Expenses
Down$9,754,253
Down $1,286,090 (-12%) from 2023
Net Income
Up-$691,195
Up $433,823 (+39%) from 2023
Provide k-8 education in a charter school
Provide K-8 education in a charter school.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $9,071,546 | $9,071,546 | → $0 |
| Cash and Non-Interest-Bearing Accounts | $462,920 | $433,039 | ▼ $29,881 |
| Pledges and Grants Receivable | $273,350 | $143,600 | ▼ $129,750 |
| Accounts Receivable | $48,410 | $48,421 | ▲ $11 |
| Total Assets | $12,188,137 | $12,028,517 | ▼ $159,620 |
| Other Assets Total | $2,331,911 | $2,331,911 | → $0 |
| Liabilities | |||
| Other Liabilities | $12,989,805 | $12,989,805 | → $0 |
| Accounts Payable and Accrued Expenses | $418,311 | $957,895 | ▲ $539,584 |
| Unsecured Notes Loans Payable | $147,640 | $139,631 | ▼ $8,009 |
| Total Liabilities | $13,555,756 | $14,087,331 | ▲ $531,575 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $-1,367,619 | $-2,058,814 | ▼ $691,195 |
| Total Net Assets Fund Balance | $-1,367,619 | $-2,058,814 | ▼ $691,195 |
| Total Liabilities and Net Assets / Fund Balance | $12,188,137 | $12,028,517 | ▼ $159,620 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $6,476,679 | $998,164 | $7,474,843 |
| Leasehold Improvements | $2,290,109 | $343,933 | $2,634,042 |
| Equipment | $304,758 | - | $304,758 |
| Other Assets Org | $693,053 | - | - |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Abdirizak Farah | Superintendent | FT | $108,000 | $108,000 |
| Abdifatah Abdi | Board Member | - | $3,125 | $3,125 |
| Abdikhayr Soofe | Board Member | - | $3,125 | $3,125 |
| Aden Mohamed | Board President | - | $3,125 | $3,125 |
| Yasir Ali | Board Member | - | $3,125 | $3,125 |
| Abdul Qadir Moalim Mahmoud | Board Member | - | $2,250 | $2,250 |
| Mohamed Hassan | Board Member | - | $1,875 | $1,875 |
| Name | Title |
|---|---|
| Russell Flickenger | Board Member |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Anisa Mohamed dba MAK Food Services | Food Service | 2751 Jester Ln, Columbus, OH 43231 | $745,130 |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $5,027,949 |
| Other Expenses | $4,726,304 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $3,812,798 | - | - | $3,812,798 |
| Fees for Services Management | $956,052 | - | - | $956,052 |
| Occupancy | $906,335 | - | - | $906,335 |
| Pension Plan Contributions | $616,205 | - | - | $616,205 |
| Other Employee Benefits | $453,558 | - | - | $453,558 |
| Fees for Services Other | $293,739 | - | - | $293,739 |
| All Other Expenses | $293,220 | - | - | $293,220 |
| Other Expenses | $213,971 | - | - | $213,971 |
| Current Officers, Directors, Trustees, and Key Employees | $108,000 | - | - | $108,000 |
| Fees for Services Accounting | - | $56,988 | - | $56,988 |
| Office Expenses | - | $41,266 | - | $41,266 |
| Payroll Taxes | $37,388 | - | - | $37,388 |
| Insurance | $23,708 | - | - | $23,708 |
| Interest | $3,992 | - | - | $3,992 |
| Total Functional Expenses | $9,655,999 | $98,254 | $0 | $9,754,253 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $9,754,253 |
| Total Expenses per Audited Statements | $9,754,253 |
| Total Expenses per Form 990 | $9,754,253 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Capital Lease Obligation | $6,678,331 |
| Net Pension Liability | $4,777,477 |
| Deferred Inflows - OPEB | $711,209 |
| Deferred Inflows-Pension | $482,321 |
| Net OPEB Liability | $340,467 |
“The organization does not have committees.”
“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.”
“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.”
“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.”
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/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 418311 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 957895 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 48410 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 48421 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | Provide K-8 education in a charter school. |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 293220 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 293220 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 0 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | Cynthia Mercer |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6145470920 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1880 E Dublin Granville Rd |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Columbus |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 43229 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 462920 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 433039 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 108000 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 108000 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 745130 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 2751 Jester Ln |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | Columbus |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 43231 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | Anisa Mohamed dba MAK Food Services |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | Food Service |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 4726304 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 9063058 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -691195 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 5027949 |
| IRS990/CYTotalExpensesAmt | 0 | 9754253 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 9063058 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | To maintain and provide a school exclusively for any educational, literary, scientific and related teaching service. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DistributionToDonorInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 132 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 9655999 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditPerformedInd | 0 | 1 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 1 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 56988 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 56988 |
| IRS990/FeesForServicesManagementGrp/ProgramServicesAmt | 0 | 956052 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 956052 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 293739 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 293739 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Aden Mohamed |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Abdikhayr Soofe |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Russell Flickenger |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Mohamed Hassan |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Abdifatah Abdi |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Yasir Ali |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Abdul Qadir Moalim Mahmoud |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | Abdirizak Farah |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 3125 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 3125 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 1875 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 3125 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 3125 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 2250 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 108000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Board President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Superintendent |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2002 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 9063058 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 23708 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 23708 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 3992 |
| IRS990/InterestGrp/TotalAmt | 0 | 3992 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 19 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 1342097 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 9071546 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 9071546 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 10413643 |
| IRS990/LegalDomicileStateCd | 0 | OH |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 0 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | Provide K-8 education in a charter school. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | -1367619 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -2058814 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | -1367619 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | -2058814 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 906335 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 906335 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 41266 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 41266 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 2331911 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 2331911 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 453558 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 453558 |
| IRS990/OtherExpensesGrp/Desc | 0 | Transportation Services |
| IRS990/OtherExpensesGrp/Desc | 1 | Contracted Food Service |
| IRS990/OtherExpensesGrp/Desc | 2 | Contracted Instruction |
| IRS990/OtherExpensesGrp/Desc | 3 | Contracted Health Servi |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 756900 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 712170 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 467963 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 213971 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 756900 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 712170 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 467963 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 213971 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 12989805 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 12989805 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 3812798 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 3812798 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 37388 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 37388 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 616205 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 616205 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 273350 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 143600 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | Cynthia Mercer |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611710 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611710 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | State of Ohio School A |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | USDA and US Dept of Ed |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 7232857 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 1830201 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 7232857 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 1830201 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 6037343 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 9915325 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -1125018 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 5003000 |
| IRS990/PYTotalExpensesAmt | 0 | 11040343 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 9915325 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -691195 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 9063058 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 6476679 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 998164 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 7474843 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 304758 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 304758 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 9754253 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 2290109 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 343933 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 2634042 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 1638858 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 693053 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | Deferred Pension Outflows |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | Other Post Employment Benefits |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 4777477 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 340467 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 482321 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 3 | 711209 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 4 | 6678331 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Net Pension Liability |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | Net OPEB Liability |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | Deferred Inflows-Pension |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 3 | Deferred Inflows - OPEB |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 4 | Capital Lease Obligation |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 9063058 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 9071546 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 2331911 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 9754253 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 12989805 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 9063058 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 9063058 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 9754253 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | 1 |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | 1 |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | 0 |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | 1 |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | 1 |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | 1 |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | 1 |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | 1 |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | Published on the school's website and in local newspapers. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | The 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/FormAndLineReferenceDesc | 0 | Schedule E, Part I, Line 3 |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Schedule E, Part I, Line 6 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | The organization does not have committees. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section A, line 8b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section B, line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section B, line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section C, line 19 |
| IRS990/SchoolOperatingInd | 0 | 1 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | OH |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxableDistributionsInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 12188137 |
| IRS990/TotalAssetsEOYAmt | 0 | 12028517 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 12188137 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 12028517 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 132 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 98254 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 9655999 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 9754253 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 13555756 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 14087331 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 13555756 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 14087331 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | -1367619 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | -2058814 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 9655999 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 9063058 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 124625 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 9063058 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 9063058 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 12188137 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 12028517 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt | 0 | 147640 |
| IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt | 0 | 139631 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 1880 E Dublin Granville Rd |
| IRS990/USAddress/CityNm | 0 | Columbus |
| IRS990/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990/USAddress/ZIPCd | 0 | 432293523 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 7 |
| IRS990/VotingMembersIndependentCnt | 0 | 7 |
| IRS990/WebsiteAddressTxt | 0 | www.focusacademynorth.org |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | CYNTHIA MERCER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Fiscal Agent |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6145470920 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-05-13 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Focus Learning Academy of |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | Northern Columbus |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | FOCU |
| ReturnHeader/Filer/EIN | 0 | 431962223 |
| ReturnHeader/Filer/PhoneNum | 0 | 6145470920 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 1880 E Dublin Granville Rd |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Columbus |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | OH |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 432293523 |
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Displayed year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.