Civic Intelligence

Focus Learning Academy of Southwestern Columbus

990 • Fiscal year 2022 • EIN 43-1962226

Jul 01, 2021 to Jun 30, 2022 • Filed on May 10, 2023

Organization ProfileWWW.FOCUSLEARN.ORG
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

2.28x

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

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

87th percentile

0.94x

Higher debt load relative to revenue than 87% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

54th percentile

8.8%

Higher net margin than 54% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

40th percentile

$3,876

Higher top officer pay than 40% of similar nonprofits.

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

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

74th percentile

17%

Faster asset growth than 74% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

73rd percentile

29%

Faster revenue growth than 73% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets99th percentile

Assets

Up

$1,351,686

Up $199,121 (+17%) from 2021

Net Assets

Up

-$1,732,388

Up $289,494 (+14%) from 2021

Liabilities

Down

$3,084,074

Down $90,373 (-2.8%) from 2021

Revenue And Expenses
Liabilities / Revenue87th percentileNet Margin54th percentile

Revenue

Up

$3,272,637

Up $733,434 (+29%) from 2021

Expenses

Up

$2,983,143

Up $373,916 (+14%) from 2021

Net Income

Up

$289,494

Up $359,518 (+513%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth74th 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

2022

Assets$1,351,686
Liabilities$3,084,074
Net Assets-$1,732,388
Open 2022 Filing

Operations Trend

Revenue Growth73rd 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

2022

Revenue$3,272,637
Expenses$2,983,143
Net Income$289,494
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 10, 2023
Return Version
2021v4.2
Gross Receipts
$3,272,637
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 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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Prepaid Expenses and Deferred Charges$642,638$641,046▼ $1,592
Cash and Non-Interest-Bearing Accounts$402,568$450,249▲ $47,681
Pledges and Grants Receivable$91,742$259,974▲ $168,232
Accounts Receivable$15,617$417▼ $15,200
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0--
Investments Program Related$0--
Land, Buildings, and Equipment, Net$0$0→ $0
Loans From Officers Directors$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$-2,021,882$-1,732,388▲ $289,494
Total Assets$1,152,565$1,351,686▲ $199,121
Other Assets Total$0$0→ $0
Liabilities
Other Liabilities$2,670,494$1,507,811▼ $1,162,683
Deferred Revenue-$1,326,382-
Grants Payable$1,259$249,290▲ $248,031
Accounts Payable and Accrued Expenses$502,694$591▼ $502,103
Total Liabilities$3,174,447$3,084,074▼ $90,373
Net Assets / Fund Balance
Total Net Assets Fund Balance$-2,021,882$-1,732,388▲ $289,494
Total Liabilities and Net Assets / Fund Balance$1,152,565$1,351,686▲ $199,121
Compensation and Service Providers
Top Officer Pay40th percentile

Employees

NameTitleBaseOtherTotal
-Board Member$1,938$1,938$3,876

Highest Paid Contractors

ContractorServicesLocationCompensation
Eschool Consultants INCEducation Managmen4480 REFUG, Columbus, OH 43232-
Revenue and Support

Revenue Composition

Contributions and Grants
$3,266,459
Program Service Revenue
$0
Investment Income
$78
Other Revenue
$6,100
All Other Contributions
$2,297,546
Change in Net Assets
$289,494

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,272,637
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$3,272,637
Total Revenue per Form 990
$3,272,637
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,983,143
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$2,851,352--$2,851,352
Fees for Services Accounting$26,329--$26,329
Other Expenses$9,691--$9,691
Insurance$6,480--$6,480
Office Expenses$829--$829
Interest$303--$303
Total Functional Expenses$2,983,143$0$0$2,983,143

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,983,143
Total Expenses per Audited Statements$2,983,143
Total Expenses per Form 990$2,983,143
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Other Expense Adjustments$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Net Pensions$1,507,811
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Line 3 Delegation of management duties

“The school contracts with eschool consultants to run the day to day operations of the school.”

Form 990, Part VI, Line 7A Members or stockholders electing members of governing body

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

Form 990, Part VI, Line 7B Decisions requiring approval by members or stockholders

“The sponsor has final approval on board members”

Form 990, Part VI, Line 11B Review of form 990 by governing body

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

Form 990, Part VI, Line 12C Conflict of interest policy

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

Form 990, Part VI, Line 19 Required documents available to the public

“The organiztions day to day operating records are maintained by the emo on site at the school. The school sponsor regulary reviews borad documents to ensure compiance with appropriate laws.”

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
Darlene Holt
Title
Treasurer
Phone
6145988729
Signed
2023-05-10

Organization Details

Formed
2000
Legal Domicile
Oh
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
0
Supplemental Narrative

Financial Statement Notes

Schedule D, Part X FOOTNOTE TO THE ORGANIZATION NET PENSIONS

“This is the allocated net pension liability due to the ohio state teachers retirement system and the ohio school employees retirement system”

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/PYTotalRevenueAmt02539203
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IRS990ScheduleD/OtherExpensesNotIncludedAmt00
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NET PENSIONS
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IRS990ScheduleD/OtherRevenuesNotIncludedAmt00
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt03272637
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THIS IS THE ALLOCATED NET PENSION LIABILITY DUE TO THE OHIO STATE TEACHERS RETIREMENT SYSTEM AND THE OHIO SCHOOL EMPLOYEES RETIREMENT SYSTEM
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule D, Part X FOOTNOTE TO THE ORGANIZATION NET PENSIONS
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IRS990ScheduleD/TotalLiabilityAmt01507811
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IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0The school publicizes its non-discrimination policy on all its brochures, website, and policy manual.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1The school relies on the majority of its revenue from the Ohio department of Education.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
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 SPONSOR HAS FINAL APPROVAL ON BOARD MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE SCHOOL TREASURER PREPARES THE 990 AND SUBMITS IT TO THE BOARD FOR APPROVAL
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AT THE ANNUAL MEETING OF THE SCHOOL, EACH BOARD MEMBER IS REQUIRED TO FILL OUT THE DISCLOSURE POLICY FORM AND SUBMIT FOR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZTIONS DAY TO DAY OPERATING RECORDS ARE MAINTAINED BY THE EMO ON SITE AT THE SCHOOL. THE SCHOOL SPONSOR REGULARY REVIEWS BORAD DOCUMENTS TO ENSURE COMPIANCE WITH APPROPRIATE LAWS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 3 Delegation of management duties
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 7a Members or stockholders electing members of governing body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 11b Review of form 990 by governing body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 12c Conflict of interest policy
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 19 Required documents available to the public
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0Yes
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0FOCUS LEARNING ACADEMY southeast
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0311808576
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Charter School
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt02
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt04480 REGUGEE RD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Columbus
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd043232
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IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0true
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
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IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt0The board of Southwest shares the same board members with Southeast
IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule R, Part V, Line 1o O
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IRS990ScheduleR/TransferToOtherOrgInd0false
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0190 Southwood Ave
IRS990/USAddress/CityNm0Columbus
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd043207
IRS990/VotingMembersGoverningBodyCnt06
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IRS990/WebsiteAddressTxt0WWW.FOCUSLEARN.ORG

Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,351,686
Liabilities
$3,084,074
Net assets
-$1,732,388
Revenue
$3,272,637
Expenses
$2,983,143
Net income
$289,494
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
2022Detailed filing. Detailed filing data is available for this year.$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
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