Civic Intelligence

Focus Learning Academy of Southwestern Columbus

990 • Fiscal year 2018 • EIN 43-1962226

Jul 01, 2017 to Jun 30, 2018 • Filed on May 14, 2019

190 Southwood AveColumbus, OH 43207

(614) 545-2000

Siviq Scores

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

Liabilities / Assets

99th percentile

3.00x

Higher debt load relative to assets than 99% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

84th percentile

0.88x

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

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

79th percentile

22%

Higher net margin than 79% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

37th percentile

$7,200

Higher top officer pay than 37% of similar nonprofits.

Top officer pay equals 0.2% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

70th percentile

8.7%

Faster asset growth than 70% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

86th percentile

43%

Faster revenue growth than 86% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$1,090,929

Up $87,414 (+8.7%) from 2017

Net Assets

Up

-$2,186,268

Up $84,563 (+3.7%) from 2017

Liabilities

Up

$3,277,197

Up $2,851 (+0.1%) from 2017

Revenue

Up

$3,715,407

Up $1,109,598 (+43%) from 2017

Expenses

Up

$2,880,548

Up $223,714 (+8.4%) from 2017

Net Income

Up

$834,859

Up $885,884 (+1736%) from 2017

Historical Trend

Balance Sheet Trend

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

2018

Assets$1,090,929
Liabilities$3,277,197
Net Assets-$2,186,268

Operations Trend

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

2018

Revenue$3,715,407
Expenses$2,880,548
Net Income$834,859
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 14, 2019
Return Version
2017v2.3
Gross Receipts
$3,715,407
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

Focus learning academy west is a state-funded charter schools that help teens and young adults, ages freshman to 22, earn their high school diploma while preparing for the workforce or their aspirations of higher education. Focus west 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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Prepaid Expenses and Deferred Charges$722,964$671,236▼ $51,728
Cash and Non-Interest-Bearing Accounts$203,347$319,868▲ $116,521
Pledges and Grants Receivable$38,398$99,825▲ $61,427
Accounts Receivable$38,806--
Total Assets$1,003,515$1,090,929▲ $87,414
Liabilities
Other Liabilities$3,095,309$2,861,614▼ $233,695
Accounts Payable and Accrued Expenses$179,037$415,583▲ $236,546
Total Liabilities$3,274,346$3,277,197▲ $2,851
Net Assets / Fund Balance
Unrestricted Net Assets$-2,270,831$-2,186,268▲ $84,563
Total Net Assets Fund Balance$-2,270,831$-2,186,268▲ $84,563
Total Liabilities and Net Assets / Fund Balance$1,003,515$1,090,929▲ $87,414

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$671,236--
Compensation and Service Providers

Employees

NameTitleBaseOtherTotal
Brian G AdamsPresident$3,600$3,600$7,200
Winford DearingVice President$2,343$2,343$4,686
Katie Wine-appletonPresident$1,905$1,905$3,810
Annette ShawMember$1,843$1,843$3,686
Sara MccoyMember$1,530$1,530$3,060
Kelly OgdenMember$1,463$1,463$2,926
Peter K JamesMember$1,438$1,438$2,876
Shawn BaileyMember$1,125$1,125$2,250
Kristen SantelKristen Santel$375$375$750

Highest Paid Contractors

ContractorServicesLocationCompensation
E-school ConsultantsEducation Management4480 REFUGEE RD, Columbus, OH 43232$2,726,540
Revenue and Support

Revenue Composition

Contributions and Grants
$2,928,450
Program Service Revenue
$0
Investment Income
$143
Other Revenue
$786,814
Change in Net Assets
$834,859

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,928,593
Total Revenue per Audited Statements
$2,928,593
Total Revenue per Form 990
$2,928,593
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,864,926
Salaries, Compensation, and Employee Benefits$15,622
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$2,726,540--$2,726,540
Fees for Services Accounting-$27,115-$27,115
Other Expenses$22,953$79,435-$22,953
Other Salaries and Wages-$15,622-$15,622
Insurance-$5,819-$5,819
Conferences and Meetings-$3,064-$3,064
Total Functional Expenses$2,749,493$131,055$0$2,880,548

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,093,734
Expenses per Audited Statements$1,343,438
Total Expenses per Form 990$1,343,438
Expenses Not Reported on Form 990$750,296
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 and Opeb Liability$2,861,614
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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 school contracts with eschool consultants to run the day to day operations of the school.

Part VI, Section A, Line 7A

The board elects or removes members as needed with approval from sponsor

Part VI, Section B, Line 11

The school treasurer prepares the 990 and submits it to the board for approval

Part VI, Section B, Line 12C

At the annual meeting of the school, each board member is required to fill out the disclosure policy form and submit for review.

Part VI, Section C, Line 19

The organiztions day to day operating records are maintained by the emo on site at the school. All legal documents (policies, bylaws, and other governance documents) are maintained by the schools legal counsel. All financial documents are maintined by the fiscal officer.

Part VII, Line 1A(B)

Attend meetings, meet with management, review policies and procedures, vote on school business

Part VII, Line 1A(B)

Attend meetings, meet with management, review policies and procedures, vote on school business

Part VII, Line 1A(B)

Attend meetings, meet with management, review policies and procedures, vote on school business

Part VII, Line 1A(B)

Attend meetings, meet with management, review policies and procedures, vote on school business

Part VII, Line 1A(B)

Attend meetings, meet with management, review policies and procedures, vote on school business

Part VII, Line 1A(B)

Attend meetings, meet with management, review policies and procedures, vote on school business

Part VII, Line 1A(B)

Attend meetings, meet with management, review policies and procedures, vote on school business

Part VII, Line 1A(B)

Attend meetings, meet with management, review policies and procedures, vote on school business

Part VII, Line 1A(B)

Paid bills, depositied funds, and prepared financial reports

Filing and Contact Details

Filer

Filer Name
Focus Learning Academy Southwest
EIN
43-1962226
Phone
6145452000
Address
190 SOUTHWOOD AVE, COLUMBUS, OH 43207

Signing Officer

Name
Brian G Adams
Title
Treasurer
Phone
6147667009
Signed
2019-05-14

Organization Details

Principal Officer
Katie Wine
Formed
2000
Legal Domicile
Oh
Voting Board Members
7
Independent Board Members
7
Employees
0
Raw XML AppendixShowing 400 of 429 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/BOYAmt0179037
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0415583
IRS990/AccountsReceivableGrp/BOYAmt038806
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0FOCUS LEARNING ACADEMY WEST IS A STATE-FUNDED CHARTER SCHOOLS THAT HELP TEENS AND YOUNG ADULTS, AGES FRESHMAN TO 22, EARN THEIR HIGH SCHOOL DIPLOMA WHILE PREPARING FOR THE WORKFORCE OR THEIR ASPIRATIONS OF HIGHER EDUCATION. FOCUS WEST 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.
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0OHIO COMMUNITY SCHOOL CONSULTANTS LTD
IRS990/BooksInCareOfDetail/PhoneNum06147667009
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt065 E WILSON BRIDGE RD STE 200
IRS990/BooksInCareOfDetail/USAddress/CityNm0WORTHINGTON
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990/BooksInCareOfDetail/USAddress/ZIPCd043085
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0203347
IRS990/CashNonInterestBearingGrp/EOYAmt0319868
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt01
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt03064
IRS990/ConferencesMeetingsGrp/TotalAmt03064
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContractorCompensationGrp/CompensationAmt02726540
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt04480 REFUGEE RD
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0COLUMBUS
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0OH
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd043232
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0E-SCHOOL CONSULTANTS
IRS990/ContractorCompensationGrp/ServicesDesc0EDUCATION MANAGEMENT
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt02928450
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0143
IRS990/CYOtherExpensesAmt02864926
IRS990/CYOtherRevenueAmt0786814
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0834859
IRS990/CYSalariesCompEmpBnftPaidAmt015622
IRS990/CYTotalExpensesAmt02880548
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt03715407
IRS990/DAFExcessBusinessHoldingsInd00
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd01
IRS990/Desc0THE SCHOOL PROVIDED EDUCATION TO 230 STUDENTS
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DistributionToDonorInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt00
IRS990/EmploymentTaxReturnsFiledInd00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/EscrowAccountInd00
IRS990/ExpenseAmt02093734
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt027115
IRS990/FeesForServicesAccountingGrp/TotalAmt027115
IRS990/FeesForServicesManagementGrp/ProgramServicesAmt02726540
IRS990/FeesForServicesManagementGrp/TotalAmt02726540
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form1098CFiledInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form8899Filedind00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt0001.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt1001.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt2001.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt3001.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt4001.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt5001.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt6001.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt7001.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt8001.00
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/AverageHoursPerWeekRt7001.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt8001.00
IRS990/Form990PartVIISectionAGrp/FormerOfcrDirectorTrusteeInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
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/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/PersonNm0KATIE WINE-APPLETON
IRS990/Form990PartVIISectionAGrp/PersonNm1ANNETTE SHAW
IRS990/Form990PartVIISectionAGrp/PersonNm2KELLY OGDEN
IRS990/Form990PartVIISectionAGrp/PersonNm3KRISTEN SANTEL
IRS990/Form990PartVIISectionAGrp/PersonNm4PETER K JAMES
IRS990/Form990PartVIISectionAGrp/PersonNm5SARA MCCOY
IRS990/Form990PartVIISectionAGrp/PersonNm6SHAWN BAILEY
IRS990/Form990PartVIISectionAGrp/PersonNm7WINFORD DEARING
IRS990/Form990PartVIISectionAGrp/PersonNm8BRIAN G ADAMS
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt01905
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt11843
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt21463
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt3375
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt41438
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt51530
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt61125
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt72343
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt83600
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt01905
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt11843
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt21463
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt3375
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt41438
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt51530
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt61125
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt72343
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt83600
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3KRISTEN SANTEL
IRS990/Form990PartVIISectionAGrp/TitleTxt4MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt8PRESIDENT
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02000
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GovernmentGrantsAmt02928450
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt03715407
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt07
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt05819
IRS990/InsuranceGrp/TotalAmt05819
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0143
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0143
IRS990/InvestmentInJointVentureInd00
IRS990/InvestTaxExemptBondsInd00
IRS990/IRPDocumentCnt012
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0OH
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0FOCUS NBSP;LEARNING NBSP;ACADEMY NBSP;WEST NBSP;IS NBSP;A NBSP;STATE-FUNDED NBSP;CHARTER NBSP;SCHOOLS NBSP;THAT NBSP;HELP NBSP;TEENS NBSP;AND NBSP;YOUNG NBSP;ADULTS NBSP;AGES NBSP;FRESHMAN NBSP;TO NBSP;22 NBSP;EARN NBSP;THEIR NBSP;HIGH NBSP;SCHOOL NBSP;DIPLOMA NBSP;WHILE NBSP;PREPARING NBSP;FOR NBSP;THE NBSP;WORKFORCE NBSP;OR NBSP;THEIR NBSP;ASPIRATIONS NBSP;OF NBSP;HIGHER NBSP;EDUCATION NBSP;FOCUS NBSP;WEST NBSP;IS NBSP;STAFFED NBSP;WITH NBSP;CERTIFIED NBSP;AND NBSP;HIGHLY NBSP;QUALIFIED NBSP;TEACHERS NBSP;THAT NBSP;USE NBSP;ONLINE NBSP;CURRICULUM NBSP;AS NBSP;A NBSP;PRIMARY NBSP;TEACHING NBSP;TOOL NBSP;THAT NBSP;IS NBSP;COMPLIMENTED NBSP;BY NBSP;CORE NBSP;CONTENT NBSP;PULL NBSP;OUT NBSP;CLASSES NBSP;THIS NBSP;COMBINATION NBSP;ALLOWS NBSP;FOR NBSP;ONE-ON-ONE NBSP;INTERACTION NBSP;WITH NBSP;STUDENTS NBSP;BOTH NBSP;IN NBSP;THE NBSP;CLASSROOM NBSP;AND NBSP;IN NBSP;A NBSP;LAB NBSP;SETTING NBSP;ALL NBSP;COURSES NBSP;OFFERED NBSP;MEET NBSP;THE NBSP;STATE NBSP;STANDARDS
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0-2270831
IRS990/NetAssetsOrFundBalancesEOYAmt0-2186268
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OnBehalfOfIssuerInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind00
IRS990/OtherExpensesGrp/Desc0SPONSOR FEES
IRS990/OtherExpensesGrp/Desc1OTHER EDUCATION EXPENSES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt079435
IRS990/OtherExpensesGrp/ProgramServicesAmt022953
IRS990/OtherExpensesGrp/TotalAmt079435
IRS990/OtherExpensesGrp/TotalAmt122953
IRS990/OtherLiabilitiesGrp/BOYAmt03095309
IRS990/OtherLiabilitiesGrp/EOYAmt02861614
IRS990/OtherRevenueMiscGrp/BusinessCd0923110
IRS990/OtherRevenueMiscGrp/Desc0CHANGE IN PENSION ACCRUALS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0786814
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0786814
IRS990/OtherRevenueTotalAmt0786814
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt015622
IRS990/OtherSalariesAndWagesGrp/TotalAmt015622
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt038398
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt099825
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0722964
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0671236
IRS990/PrincipalOfficerNm0KATIE WINE
IRS990/PriorPeriodAdjustmentsAmt0-750296
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYContributionsGrantsAmt02605678
IRS990/PYExcessBenefitTransInd00
IRS990/PYInvestmentIncomeAmt0131
IRS990/PYOtherExpensesAmt02646334
IRS990/PYRevenuesLessExpensesAmt0-51025
IRS990/PYSalariesCompEmpBnftPaidAmt010500
IRS990/PYTotalExpensesAmt02656834
IRS990/PYTotalRevenueAmt02605809
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0834859
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt02928593
IRS990ScheduleA/DistributableAmountGrp/CYAdjNetIncomeDistributableAmt00
IRS990ScheduleA/DistributableAmountGrp/CYDistributableAsAdjustedAmt00
IRS990ScheduleA/DistributableAmountGrp/CYGreaterAdjustedMinimumAmt00
IRS990ScheduleA/DistributableAmountGrp/CYIncomeTaxImposedPYAmt00
IRS990ScheduleA/DistributableAmountGrp/CYPct85AdjustedNetIncomeAmt00
IRS990ScheduleA/DistributableAmountGrp/CYTotalMinAstDistributableAmt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt0750296
IRS990ScheduleD/ExpensesSubtotalAmt01343438
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0671236
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEFERRED OUTFLOWS FOR PENSION AND OPEB
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02861614
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NET PENSION AND OPEB LIABILITY
IRS990ScheduleD/PriorYearAdjustmentsAmt0750296
IRS990ScheduleD/RevenueSubtotalAmt02928593
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0671236
IRS990ScheduleD/TotalExpensesPerForm990Amt01343438
IRS990ScheduleD/TotalLiabilityAmt02861614
IRS990ScheduleD/TotalRevenuePerForm990Amt02928593
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02928593
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02093734
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 SCHOOL CONTRACTS WITH ESCHOOL CONSULTANTS TO RUN THE DAY TO DAY OPERATIONS OF THE SCHOOL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD ELECTS OR REMOVES MEMBERS AS NEEDED WITH APPROVAL FROM SPONSOR
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE SCHOOL TREASURER PREPARES THE 990 AND SUBMITS IT TO THE BOARD FOR APPROVAL
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AT THE ANNUAL MEETING OF THE SCHOOL, EACH BOARD MEMBER IS REQUIRED TO FILL OUT THE DISCLOSURE POLICY FORM AND SUBMIT FOR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZTIONS DAY TO DAY OPERATING RECORDS ARE MAINTAINED BY THE EMO ON SITE AT THE SCHOOL. ALL LEGAL DOCUMENTS (POLICIES, BYLAWS, AND OTHER GOVERNANCE DOCUMENTS) ARE MAINTAINED BY THE SCHOOLS LEGAL COUNSEL. ALL FINANCIAL DOCUMENTS ARE MAINTINED BY THE FISCAL OFFICER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ATTEND MEETINGS, MEET WITH MANAGEMENT, REVIEW POLICIES AND PROCEDURES, VOTE ON SCHOOL BUSINESS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ATTEND MEETINGS, MEET WITH MANAGEMENT, REVIEW POLICIES AND PROCEDURES, VOTE ON SCHOOL BUSINESS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7ATTEND MEETINGS, MEET WITH MANAGEMENT, REVIEW POLICIES AND PROCEDURES, VOTE ON SCHOOL BUSINESS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8ATTEND MEETINGS, MEET WITH MANAGEMENT, REVIEW POLICIES AND PROCEDURES, VOTE ON SCHOOL BUSINESS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9ATTEND MEETINGS, MEET WITH MANAGEMENT, REVIEW POLICIES AND PROCEDURES, VOTE ON SCHOOL BUSINESS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10ATTEND MEETINGS, MEET WITH MANAGEMENT, REVIEW POLICIES AND PROCEDURES, VOTE ON SCHOOL BUSINESS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11ATTEND MEETINGS, MEET WITH MANAGEMENT, REVIEW POLICIES AND PROCEDURES, VOTE ON SCHOOL BUSINESS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12ATTEND MEETINGS, MEET WITH MANAGEMENT, REVIEW POLICIES AND PROCEDURES, VOTE ON SCHOOL BUSINESS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13PAID BILLS, DEPOSITIED FUNDS, AND PREPARED FINANCIAL REPORTS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5PART VII, LINE 1A(B)
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6PART VII, LINE 1A(B)
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7PART VII, LINE 1A(B)
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8PART VII, LINE 1A(B)
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9PART VII, LINE 1A(B)
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10PART VII, LINE 1A(B)
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11PART VII, LINE 1A(B)
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12PART VII, LINE 1A(B)
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13PART VII, LINE 1A(B)
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0YES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0FOCUS LEARNING ACADEMY SOUTHEAST
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0311808576
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0CHARTER SCHOOL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0YES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt04480 REGUGEE RD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0COLUMBUS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd043232
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/TaxableDistributionsInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01003515
IRS990/TotalAssetsEOYAmt01090929
IRS990/TotalAssetsGrp/BOYAmt01003515
IRS990/TotalAssetsGrp/EOYAmt01090929
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt02928450
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0131055
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02749493
IRS990/TotalFunctionalExpensesGrp/TotalAmt02880548
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03274346
IRS990/TotalLiabilitiesEOYAmt03277197
IRS990/TotalLiabilitiesGrp/BOYAmt03274346
IRS990/TotalLiabilitiesGrp/EOYAmt03277197
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-2270831
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-2186268
IRS990/TotalProgramServiceExpensesAmt02093734
IRS990/TotalReportableCompFromOrgAmt015621
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0786957
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03715407
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01003515
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01090929
IRS990/TotReportableCompRltdOrgAmt015621
IRS990/TransactionWithControlEntInd00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-2270831
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-2186268
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0190 SOUTHWOOD AVE
IRS990/USAddress/CityNm0COLUMBUS
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd043207
IRS990/VotingMembersGoverningBodyCnt07

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.$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
2018Detailed filing. Detailed filing data is available for this year.$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
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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