Civic Intelligence

Focus North High School

EIN 45-0635853 • 501(c)3 • Columbus, OH

Profile

Focus north high school 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. Fnhs 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.

4807 Evanswood DrColumbus, OH 43229

www.focuslearn.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

98th percentile

2.25x

Higher debt load relative to assets than 98% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

87th percentile

0.88x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

46th percentile

2.7%

Higher net margin than 46% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

69th percentile

12%

Faster asset growth than 69% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

55th percentile

9.9%

Faster revenue growth than 55% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets98th percentile

Assets

Up

$1,336,971

Up $144,649 (+12%) from 2023

Liabilities

Up

$3,001,616

Up $50,714 (+1.7%) from 2023

Net Assets

Up

-$1,664,645

Up $93,935 (+5.3%) from 2023

Operations
Liabilities / Revenue87th percentileNet Margin46th percentile

Revenue

Up

$3,420,404

Up $306,789 (+9.9%) from 2023

Expenses

Up

$3,326,469

Up $239,326 (+7.8%) from 2023

Net Income

Up

$93,935

Up $67,463 (+255%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth69th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$2.0M$0-$2.0M-$4.0MAssets 2012: $179,839Liabilities 2012: $165,531Net Assets 2012: $14,3082012Assets 2013: $101,492Liabilities 2013: $85,879Net Assets 2013: $15,6132013Assets 2014: $77,110Liabilities 2014: $32,679Net Assets 2014: $44,4312014Assets 2015: $323,761Liabilities 2015: $2,545,843Net Assets 2015: -$2,222,0822015Assets 2016: $313,680Liabilities 2016: $2,500,262Net Assets 2016: -$2,186,5822016Assets 2017: $699,397Liabilities 2017: $2,828,807Net Assets 2017: -$2,129,4102017Assets 2018: $721,758Liabilities 2018: $2,723,910Net Assets 2018: -$2,002,1522018Assets 2019: $787,608Liabilities 2019: $2,597,374Net Assets 2019: -$1,809,7662019Assets 2020: $851,433Liabilities 2020: $2,719,801Net Assets 2020: -$1,868,3682020Assets 2021: $907,577Liabilities 2021: $2,890,414Net Assets 2021: -$1,982,8372021Assets 2022: $915,347Liabilities 2022: $2,700,399Net Assets 2022: -$1,785,0522022Assets 2023: $1,192,322Liabilities 2023: $2,950,902Net Assets 2023: -$1,758,5802023Assets 2024: $1,336,971Liabilities 2024: $3,001,616Net Assets 2024: -$1,664,6452024

Highlighted filing

2024

Assets$1,336,971
Liabilities$3,001,616
Net Assets-$1,664,645
Open 2024 Filing

Operations Trend

Revenue Growth55th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2012: $1,491,986Expenses 2012: $1,477,678Net Income 2012: $14,3082012Revenue 2013: $1,465,684Expenses 2013: $1,464,379Net Income 2013: $1,3052013Revenue 2014: $1,786,661Expenses 2014: $1,757,843Net Income 2014: $28,8182014Revenue 2015: $1,968,871Expenses 2015: $1,880,388Net Income 2015: $88,4832015Revenue 2016: $1,628,898Expenses 2016: $1,593,398Net Income 2016: $35,5002016Revenue 2017: $1,961,815Expenses 2017: $1,943,423Net Income 2017: $18,3922017Revenue 2018: $2,730,876Expenses 2018: $1,957,252Net Income 2018: $773,6242018Revenue 2019: $2,059,462Expenses 2019: $1,867,076Net Income 2019: $192,3862019Revenue 2020: $2,034,961Expenses 2020: $2,093,563Net Income 2020: -$58,6022020Revenue 2021: $1,895,335Expenses 2021: $2,009,804Net Income 2021: -$114,4692021Revenue 2022: $2,500,228Expenses 2022: $2,302,443Net Income 2022: $197,7852022Revenue 2023: $3,113,615Expenses 2023: $3,087,143Net Income 2023: $26,4722023Revenue 2024: $3,420,404Expenses 2024: $3,326,469Net Income 2024: $93,9352024

Highlighted filing

2024

Revenue$3,420,404
Expenses$3,326,469
Net Income$93,935
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,336,971
Liabilities
$3,001,616
Net assets
-$1,664,645
Revenue
$3,420,404
Expenses
$3,326,469
Net income
$93,935
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.34$3.00$1.66$3.42$3.33$0.09
2023Detailed filing. Detailed filing data is available for this year.$1.19$2.95$1.76$3.11$3.09$0.03
2022Detailed filing. Detailed filing data is available for this year.$0.92$2.70$1.79$2.50$2.30$0.20
2021Detailed filing. Detailed filing data is available for this year.$0.91$2.89$1.98$1.90$2.01$0.11
2020Detailed filing. Detailed filing data is available for this year.$0.85$2.72$1.87$2.03$2.09$0.06
2019Detailed filing. Detailed filing data is available for this year.$0.79$2.60$1.81$2.06$1.87$0.19
2018Detailed filing. Detailed filing data is available for this year.$0.72$2.72$2.00$2.73$1.96$0.77
2017Detailed filing. Detailed filing data is available for this year.$0.70$2.83$2.13$1.96$1.94$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.31$2.50$2.19$1.63$1.59$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.32$2.55$2.22$1.97$1.88$0.09
2014Detailed filing. Detailed filing data is available for this year.$0.08$0.03$0.04$1.79$1.76$0.03
2013Summary only. Only limited summary data is available for this year.$0.10$0.09$0.02$1.47$1.46$0.00
2012Summary only. Only limited summary data is available for this year.$0.18$0.17$0.01$1.49$1.48$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 6, 2025
Return Version
2023v6.0
Gross Receipts
$3,420,404
Mission and Program Overview

Mission

Focus nbsp;north nbsp;high nbsp;school 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;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;fnhs 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

Focus north high school 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. Fnhs 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$661,940$692,759▲ $30,819
Cash and Non-Interest-Bearing Accounts$269,753$312,267▲ $42,514
Pledges and Grants Receivable$132,132$227,564▲ $95,432
Accounts Receivable$1,145--
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→ $0
Rtn Earn Endowment Incm Other Fnds$-1,758,580$-1,664,645▲ $93,935
Total Assets$1,192,322$1,336,971▲ $144,649
Other Assets Total$127,352$104,381▼ $22,971
Liabilities
Other Liabilities$2,187,445$2,317,929▲ $130,484
Deferred Revenue$617,716$486,010▼ $131,706
Grants Payable$142,101$197,677▲ $55,576
Accounts Payable and Accrued Expenses$3,640--
Total Liabilities$2,950,902$3,001,616▲ $50,714
Net Assets / Fund Balance
Total Net Assets Fund Balance$-1,758,580$-1,664,645▲ $93,935
Total Liabilities and Net Assets / Fund Balance$1,192,322$1,336,971▲ $144,649

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$104,381--
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleBaseOtherTotal
Daylon MyricksBoard Member$1,125$3,000$4,125
Deneise ReedBoard Member$1,125-$1,125
Heather HolidayBoard Member$1,125-$1,125
Philip RistBoard Member$750-$750

Board Members and Trustees

NameTitle
Doreen RogersBoard Member

Highest Paid Contractors

ContractorServicesLocationCompensation
Eschool Consultants LLCManagement Service4480 REFUG, Columbus, OH 43232$2,581,387
Revenue and Support

Revenue Composition

Contributions and Grants
$3,419,175
Program Service Revenue
$0
Investment Income
$97
Other Revenue
$1,132
All Other Contributions
$3,419,175
Change in Net Assets
$93,935

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,420,404
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$3,420,404
Total Revenue per Form 990
$3,420,404
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,326,469
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-$3,172,208-$3,172,208
Fees for Services Accounting-$18,600-$18,600
Other Expenses-$12,966-$12,966
Insurance-$5,201-$5,201
Office Expenses-$1,904-$1,904
Total Functional Expenses$0$3,326,469$0$3,326,469

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,326,469
Total Expenses per Audited Statements$3,326,469
Total Expenses per Form 990$3,326,469
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 Pension Liabilties$2,069,469
Net OPEB Liability$248,460
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 North High School
EIN
45-0635853
Phone
6143100430
Address
4807 Evanswood Dr, Columbus, OH 43229

Signing Officer

Name
Darlene Holt
Title
Treasurer
Phone
6145998729
Signed
2025-05-06

Organization Details

Formed
2011
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
0
Supplemental Narrative

Financial Statement Notes

Schedule D, Part X

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

Raw XML AppendixShowing 400 of 426 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.

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IRS990/MissionDesc0FOCUS NORTH HIGH SCHOOL 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. FNHS 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.
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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
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IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
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IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SCHOOLS NON-DISCRIMINATION POLICY IS PUBLISHED ON THE SCHOOLS WEBSITE AND IN PRINT
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1The school receives 90% of its funds through grant programming provided by the state 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
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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
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Focus Learning Academy Southeast
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1Focus Learning Academy Southwest
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0311808576
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)(3)
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt04480 Refugee Road
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt1190 Southwood Avenue
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Columbus
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IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt0On occasion, the school may owe for purchases made by its sister schools.
IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt1One board member of the Focus North High School serves on the boards of Focus Learning Academy Southeast/Southwest. In addition, Focus North High School has the same management company that shares employees across all focus schools.
IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt2On occasion, the school may receive funds purchases made by its sister schools.
IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule R, Part V, Line 1p Reimbursements Paid to
IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule R, Part V, Line 1o Sharing of Employees
IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule R, Part V, Line 1q Reimbursements from School
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