Civic Intelligence

Focus Learning Academy of Southwestern Columbus

990 • Fiscal year 2014 • EIN 43-1962226

Jul 01, 2013 to Jun 30, 2014 • Filed on Feb 16, 2015

Organization ProfileWWW.FOCUSLEARN.ORG
190 Southwood Ave43207

(614) 545-2000

Siviq Scores

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

Liabilities / Assets

69th percentile

0.31x

Higher debt load relative to assets than 69% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

30th percentile

0.04x

Higher debt load relative to revenue than 30% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

43rd percentile

0.7%

Higher net margin than 43% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

35th percentile

$2,552

Higher top officer pay than 35% of similar nonprofits.

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

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

25th percentile

-3.5%

Faster asset growth than 25% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

24th percentile

-7.4%

Faster revenue growth than 24% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2014

Balance Sheet
Liabilities / Assets69th percentile

Assets

Down

$241,274

Down $8,759 (-3.5%) from 2013

Net Assets

Up

$166,202

Up $15,569 (+10%) from 2013

Liabilities

Down

$75,072

Down $24,328 (-24%) from 2013

Revenue And Expenses
Liabilities / Revenue30th percentileNet Margin43rd percentile

Revenue

$2,064,779

No earlier filing loaded for comparison.

Expenses

Up

$2,049,310

Up $1,229 (+0.1%) from 2013

Net Income

$15,469

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth25th percentile

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

$4.0M$2.0M$0-$2.0M-$4.0MAssets 2012: $234,485Liabilities 2012: $104,746Net Assets 2012: $129,7392012Assets 2013: $250,033Liabilities 2013: $99,400Net Assets 2013: $150,6332013Assets 2014: $241,274Liabilities 2014: $75,072Net Assets 2014: $166,2022014Assets 2015: $509,474Liabilities 2015: $2,751,682Net Assets 2015: -$2,242,2082015Assets 2016: $744,100Liabilities 2016: $2,963,906Net Assets 2016: -$2,219,8062016Assets 2017: $1,003,515Liabilities 2017: $3,274,346Net Assets 2017: -$2,270,8312017Assets 2018: $1,090,929Liabilities 2018: $3,277,197Net Assets 2018: -$2,186,2682018Assets 2019: $1,279,944Liabilities 2019: $3,152,181Net Assets 2019: -$1,872,2372019Assets 2020: $1,220,575Liabilities 2020: $3,172,433Net Assets 2020: -$1,951,8582020Assets 2021: $1,152,565Liabilities 2021: $3,174,447Net Assets 2021: -$2,021,8822021Assets 2022: $1,351,686Liabilities 2022: $3,084,074Net Assets 2022: -$1,732,3882022Assets 2023: $1,618,620Liabilities 2023: $3,269,493Net Assets 2023: -$1,650,8732023Assets 2024: $1,822,835Liabilities 2024: $3,204,915Net Assets 2024: -$1,382,0802024

Highlighted filing

2014

Assets$241,274
Liabilities$75,072
Net Assets$166,202
Open 2014 Filing

Operations Trend

Revenue Growth24th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2012: $2,408,925Expenses 2012: $2,390,508Net Income 2012: $18,4172012Expenses 2013: $2,048,0812013Revenue 2014: $2,064,779Expenses 2014: $2,049,310Net Income 2014: $15,4692014Revenue 2015: $2,556,863Expenses 2015: $2,479,740Net Income 2015: $77,1232015Revenue 2016: $2,375,015Expenses 2016: $2,352,623Net Income 2016: $22,3922016Revenue 2017: $2,605,809Expenses 2017: $2,656,834Net Income 2017: -$51,0252017Revenue 2018: $3,715,407Expenses 2018: $2,880,548Net Income 2018: $834,8592018Revenue 2019: $2,630,500Expenses 2019: $2,316,469Net Income 2019: $314,0312019Revenue 2020: $2,808,534Expenses 2020: $2,888,155Net Income 2020: -$79,6212020Revenue 2021: $2,539,203Expenses 2021: $2,609,227Net Income 2021: -$70,0242021Revenue 2022: $3,272,637Expenses 2022: $2,983,143Net Income 2022: $289,4942022Revenue 2023: $4,361,593Expenses 2023: $4,280,078Net Income 2023: $81,5152023Revenue 2024: $5,851,996Expenses 2024: $5,583,203Net Income 2024: $268,7932024

Highlighted filing

2014

Revenue$2,064,779
Expenses$2,049,310
Net Income$15,469
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Feb 16, 2015
Return Version
2013v4.0
Gross Receipts
$2,064,779
Mission and Program Overview

Mission

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

Provide high school education in a cahrter school.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$155,473$181,410▲ $25,937
Accounts Receivable$94,560$59,864▼ $34,696
Total Assets$250,033$241,274▼ $8,759
Liabilities
Accounts Payable and Accrued Expenses$99,400$75,072▼ $24,328
Total Liabilities$99,400$75,072▼ $24,328
Net Assets / Fund Balance
Unrestricted Net Assets$150,633$166,202▲ $15,569
Total Net Assets Fund Balance$150,633$166,202▲ $15,569
Total Liabilities and Net Assets / Fund Balance$250,033$241,274▼ $8,759
Compensation and Service Providers
Top Officer Pay35th percentile

Employees

NameTitleBaseTotal
Greg CarrMember$2,552$2,552
Katie WineMember$2,552$2,552
Kristen SantelMember$2,500$2,500
Sarah MccoyMember$2,500$2,500
Winford DearingMember$2,500$2,500
Kelly Browning OgdenMember$2,292$2,292
Peter JamesMember$2,292$2,292

Highest Paid Contractors

ContractorServicesLocationCompensation
Eschools ConsultantsOperations-$1,926,034
Revenue and Support

Revenue Composition

Contributions and Grants
$2,064,669
Program Service Revenue
$0
Investment Income
$110
Other Revenue
$0
All Other Contributions
$5,800
Change in Net Assets
$15,469

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,064,779
Total Revenue per Audited Statements
$2,064,779
Total Revenue per Form 990
$2,064,779
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,049,310
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$1,675,600--$1,675,600
Fees for Services Accounting$28,493--$28,493
Other Expenses$21,897--$21,897
Advertising$928--$928
Total Functional Expenses$2,049,310$0$0$2,049,310

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,049,310
Total Expenses per Audited Statements$2,049,310
Total Expenses per Form 990$2,049,310
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Part VI, Section A, line 3

“The board addes or deletes members from the governing bord via vote with final approval from the school sponsor.”

Part VI, Section B, line 12C

“The conflict of interest policy is adopted by the board annully, each board member must address any conflict of interest and record in the offical public record.”

Part VI, Section C, line 19

“The board of directors has authorized the organization s fiscal agent to review and approve the 990 tax returns before filing with the irs.”

Filing and Contact Details

Filer

EIN
43-1962226
Phone
6145452000

Signing Officer

Name
Brian G Adams
Title
Treasurer
Phone
6147667009
Signed
2015-02-16
Discuss with paid preparer
No

Organization Details

Principal Officer
Winford Dearing
Formed
2000
Legal Domicile
Oh
Voting Board Members
7
Independent Board Members
7
Employees
0

Preparer

Preparer
Brian G Adams
Phone
6147667009
Supplemental Narrative

Additional Explanations

Part XII, line 3B

“The schools are audited annually under the guidance of the auditor of the state of ohio, either the state auditors or by an approved independent public accounting firm. The guidelines are established by the state to ensure the highest level of integrity are place for compliance with federal and state requirements.”

Raw XML Appendix344 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/BOYAmt099400
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt075072
IRS990/AccountsReceivableGrp/BOYAmt094560
IRS990/AccountsReceivableGrp/EOYAmt059864
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0PROVIDE HIGH SCHOOL EDUCATION IN A CAHRTER SCHOOL.
IRS990/AdvertisingGrp/ProgramServicesAmt0928
IRS990/AdvertisingGrp/TotalAmt0928
IRS990/AllOtherContributionsAmt05800
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine10OHIO COMMUNITY SCHOOL CONSULTANTS
IRS990/BooksInCareOfDetail/PhoneNum06147667009
IRS990/BooksInCareOfDetail/USAddress/AddressLine1065 E WILSON BRIDGE RD SUITE 200
IRS990/BooksInCareOfDetail/USAddress/City0COLUMBUS
IRS990/BooksInCareOfDetail/USAddress/State0OH
IRS990/BooksInCareOfDetail/USAddress/ZIPCode043085
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0155473
IRS990/CashNonInterestBearingGrp/EOYAmt0181410
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt01
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContractorCompensationGrp/CompensationAmt01926034
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine104480 REFUGEE RD SUITE 201
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/City0COLUMBUS
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/State0OH
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCode043232
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine10ESCHOOLS CONSULTANTS
IRS990/ContractorCompensationGrp/ServicesDesc0OPERATIONS
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt02064669
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0110
IRS990/CYOtherExpensesAmt02049310
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt015469
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt02049310
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02064779
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd01
IRS990/Desc0OPERATION OF A CHARTER SCHOOL.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt02049310
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditPerformedInd01
IRS990/FederalGrantAuditRequiredInd01
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt028493
IRS990/FeesForServicesAccountingGrp/TotalAmt028493
IRS990/FeesForServicesManagementGrp/ProgramServicesAmt01675600
IRS990/FeesForServicesManagementGrp/TotalAmt01675600
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt0001.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1001.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt2001.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt3001.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt4001.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt5001.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt6001.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0KELLY BROWNING OGDEN
IRS990/Form990PartVIISectionAGrp/PersonNm1GREG CARR
IRS990/Form990PartVIISectionAGrp/PersonNm2KRISTEN SANTEL
IRS990/Form990PartVIISectionAGrp/PersonNm3KATIE WINE
IRS990/Form990PartVIISectionAGrp/PersonNm4WINFORD DEARING
IRS990/Form990PartVIISectionAGrp/PersonNm5PETER JAMES
IRS990/Form990PartVIISectionAGrp/PersonNm6SARAH MCCOY
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt02292
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt12552
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt22500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt32552
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt42500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt52292
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt62500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt1MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6MEMBER
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr02000
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GovernmentGrantsAmt02058869
IRS990/GrantAmt0250434
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt02064779
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt07
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0110
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt013
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0OH
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd00
IRS990/MissionDesc0PROVIDE HIGH SCHOOL EDUCATION IN A CAHRTER SCHOOL.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0150633
IRS990/NetAssetsOrFundBalancesEOYAmt0166202
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherExpensesGrp/Desc0PURCHASED SEVICE GRANTS
IRS990/OtherExpensesGrp/Desc1SPONSORSHIP FEES
IRS990/OtherExpensesGrp/Desc2BOARD MEETING EXPENSES
IRS990/OtherExpensesGrp/Desc3OTHER SERVICES
IRS990/OtherExpensesGrp/ProgramServicesAmt0250434
IRS990/OtherExpensesGrp/ProgramServicesAmt153409
IRS990/OtherExpensesGrp/ProgramServicesAmt218549
IRS990/OtherExpensesGrp/ProgramServicesAmt321897
IRS990/OtherExpensesGrp/TotalAmt0250434
IRS990/OtherExpensesGrp/TotalAmt153409
IRS990/OtherExpensesGrp/TotalAmt218549
IRS990/OtherExpensesGrp/TotalAmt321897
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0WINFORD DEARING
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYContributionsGrantsAmt02059924
IRS990/PYExcessBenefitTransInd00
IRS990/PYOtherExpensesAmt02048081
IRS990/PYOtherRevenueAmt08960
IRS990/PYRevenuesLessExpensesAmt020803
IRS990/PYTotalExpensesAmt02048081
IRS990/PYTotalRevenueAmt02068884
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt015469
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt02058869
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesSubtotalAmt02049310
IRS990ScheduleD/RevenueSubtotalAmt02064779
IRS990ScheduleD/TotalExpensesPerForm990Amt02049310
IRS990ScheduleD/TotalRevenuePerForm990Amt02064779
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02064779
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02049310
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
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD ADDES OR DELETES MEMBERS FROM THE GOVERNING BORD VIA VOTE WITH FINAL APPROVAL FROM THE SCHOOL SPONSOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CONFLICT OF INTEREST POLICY IS ADOPTED BY THE BOARD ANNULLY, EACH BOARD MEMBER MUST ADDRESS ANY CONFLICT OF INTEREST AND RECORD IN THE OFFICAL PUBLIC RECORD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS HAS AUTHORIZED THE ORGANIZATION S FISCAL AGENT TO REVIEW AND APPROVE THE 990 TAX RETURNS BEFORE FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE SCHOOLS ARE AUDITED ANNUALLY UNDER THE GUIDANCE OF THE AUDITOR OF THE STATE OF OHIO, EITHER THE STATE AUDITORS OR BY AN APPROVED INDEPENDENT PUBLIC ACCOUNTING FIRM. THE GUIDELINES ARE ESTABLISHED BY THE STATE TO ENSURE THE HIGHEST LEVEL OF INTEGRITY ARE PLACE FOR COMPLIANCE WITH FEDERAL AND STATE REQUIREMENTS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part VI, Section A, line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part VI, Section B, line 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Part XII, line 3B
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine10NO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine10FOCUS LEARNING ACADEMY SOUTHEAST
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0311808576
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0SCHOOL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt02
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine104480 REGUGEE RD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City0COLUMBUS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode043232
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0250033
IRS990/TotalAssetsEOYAmt0241274
IRS990/TotalAssetsGrp/BOYAmt0250033
IRS990/TotalAssetsGrp/EOYAmt0241274
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt02064669
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02049310
IRS990/TotalFunctionalExpensesGrp/TotalAmt02049310
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt099400
IRS990/TotalLiabilitiesEOYAmt075072
IRS990/TotalLiabilitiesGrp/BOYAmt099400
IRS990/TotalLiabilitiesGrp/EOYAmt075072
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0150633
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0166202
IRS990/TotalProgramServiceExpensesAmt02049310
IRS990/TotalReportableCompFromOrgAmt017188
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02064779
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0250033
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0241274
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0150633
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0166202
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10190 SOUTHWOOD AVE
IRS990/USAddress/City0COLUMBUS
IRS990/USAddress/State0OH
IRS990/USAddress/ZIPCode043207
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd00
ReturnHeader/BusinessOfficerGrp/PersonNm0BRIAN G ADAMS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06147667009
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-02-16
ReturnHeader/Filer/BusinessName/BusinessNameLine10FOCUS LEARNING ACADEMY SOUTHWEST
ReturnHeader/Filer/BusinessNameControlTxt0FOCU
ReturnHeader/Filer/EIN0431962226
ReturnHeader/Filer/PhoneNum06145452000
ReturnHeader/Filer/USAddress/AddressLine10190 SOUTHWOOD AVE
ReturnHeader/Filer/USAddress/City0COLUMBUS
ReturnHeader/Filer/USAddress/State0OH
ReturnHeader/Filer/USAddress/ZIPCode043207
ReturnHeader/PreparerPersonGrp/PhoneNum06147667009
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRIAN G ADAMS
ReturnHeader/ReturnTs02015-02-23T16:42:29-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-07-01
ReturnHeader/TaxPeriodEndDt02014-06-30
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$241,274
Liabilities
$75,072
Net assets
$166,202
Revenue
$2,064,779
Expenses
$2,049,310
Net income
$15,469
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.82$3.20$1.38$5.85$5.58$0.27
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.62$3.27$1.65$4.36$4.28$0.08
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.35$3.08$1.73$3.27$2.98$0.29
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.15$3.17$2.02$2.54$2.61$0.07
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.22$3.17$1.95$2.81$2.89$0.08
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.28$3.15$1.87$2.63$2.32$0.31
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.09$3.28$2.19$3.72$2.88$0.83
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.00$3.27$2.27$2.61$2.66$0.05
2016Detailed filing. Detailed filing data is available for this year.$0.74$2.96$2.22$2.38$2.35$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.51$2.75$2.24$2.56$2.48$0.08
2014Detailed filing. Detailed filing data is available for this year.$0.24$0.08$0.17$2.06$2.05$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.25$0.10$0.15$2.05
2012Summary only. Only limited summary data is available for this year.$0.23$0.10$0.13$2.41$2.39$0.02