Civic Intelligence

Focus North High School

990 • Fiscal year 2021 • EIN 45-0635853

Jul 01, 2020 to Jun 30, 2021 • Filed on May 05, 2022

4807 Evanswood DrColumbus, OH 43229

(614) 310-0430

Siviq Scores

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

Liabilities / Assets

99th percentile

3.18x

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

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

90th percentile

1.53x

Higher debt load relative to revenue than 90% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

18th percentile

-6.0%

Higher net margin than 18% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

39th percentile

$1,375

Higher top officer pay than 39% of similar nonprofits.

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

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

44th percentile

6.6%

Faster asset growth than 44% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

23rd percentile

-6.9%

Faster revenue growth than 23% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$907,577

Up $56,144 (+6.6%) from 2020

Net Assets

Down

-$1,982,837

Down $114,469 (-6.1%) from 2020

Liabilities

Up

$2,890,414

Up $170,613 (+6.3%) from 2020

Revenue

Down

$1,895,335

Down $139,626 (-6.9%) from 2020

Expenses

Down

$2,009,804

Down $83,759 (-4.0%) from 2020

Net Income

Down

-$114,469

Down $55,867 (-95%) from 2020

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: $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

2021

Assets$907,577
Liabilities$2,890,414
Net Assets-$1,982,837

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2021

Revenue$1,895,335
Expenses$2,009,804
Net Income-$114,469
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 5, 2022
Return Version
2020v4.0
Gross Receipts
$1,895,335
Mission and Program Overview

Mission

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$567,723$637,459▲ $69,736
Cash and Non-Interest-Bearing Accounts$184,989$193,319▲ $8,330
Pledges and Grants Receivable$87,667$66,551▼ $21,116
Accounts Receivable$11,054$10,248▼ $806
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
Total Assets$851,433$907,577▲ $56,144
Other Assets Total$0$0→ $0
Liabilities
Other Liabilities$2,297,606$2,466,690▲ $169,084
Accounts Payable and Accrued Expenses$422,195$363,076▼ $59,119
Grants Payable-$60,648-
Total Liabilities$2,719,801$2,890,414▲ $170,613
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-1,868,368$-1,982,837▼ $114,469
Total Net Assets Fund Balance$-1,868,368$-1,982,837▼ $114,469
Total Liabilities and Net Assets / Fund Balance$851,433$907,577▲ $56,144
Compensation and Service Providers

Board Members and Trustees

NameTitle
-Board Member

Highest Paid Contractors

ContractorServicesLocationCompensation
Eschool Consultants LLCManagement Service4480 REFUG, Columbus, OH 43232-
Revenue and Support

Revenue Composition

Contributions and Grants
$1,884,986
Program Service Revenue
$0
Investment Income
$101
Other Revenue
$10,248
All Other Contributions
$1,504,402
Change in Net Assets
$-114,469
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,861,402
Salaries, Compensation, and Employee Benefits$148,402
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management-$1,768,380-$1,768,380
Pension Plan Contributions-$142,902-$142,902
Fees for Services Accounting-$28,649-$28,649
Fees for Services Other$0$12,519$0$12,519
Current Officers, Directors, Trustees, and Key Employees-$5,500-$5,500
Insurance-$4,666-$4,666
Other Expenses-$3,365-$3,365
Total Functional Expenses$0$2,009,804$0$2,009,804
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$2,466,690
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.

Form 990, Part VIII, Line 11D Other Miscellaneous Revenue

- Total Revenue: , Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ;

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
Signed
2022-05-05

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 Appendix368 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/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01504402
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02466690
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NET PENSION LIABILTIES
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
IRS990ScheduleD/TotalLiabilityAmt02466690
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
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/MaintainScholarshipsRecsInd0false
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SCHOOLS NON-DISCRIMINATION POLICY IS PUBLISHED ON THE SCHOOL[:QUOTE:]S WEBSITE AND IN PRINT ADVERTISING AND BROCHURES.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1The school does not award scholarships or other financial assistance.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2The 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 4(d) RECORDS AND COPIES MAINTAINED BY THE ORGANIZATION
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT
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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/ExplanationTxt6- Total Revenue: , Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ;
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VIII, Line 11d Other Miscellaneous Revenue
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt02009804
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02719801
IRS990/TotalLiabilitiesEOYAmt02890414
IRS990/TotalLiabilitiesGrp/BOYAmt02719801
IRS990/TotalLiabilitiesGrp/EOYAmt02890414
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-1868368
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-1982837
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt00
IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt01884986
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt04750
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt010349
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01895335
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0851433
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0907577
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04807 Evanswood Dr
IRS990/USAddress/CityNm0Columbus
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd043229
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.FOCUSLEARN.ORG
IRS990/WhistleblowerPolicyInd0true
IRS990/WrittenPolicyOrProcedureInd0true
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Darlene Holt
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-05-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Focus North High School
ReturnHeader/Filer/BusinessNameControlTxt0FOCU
ReturnHeader/Filer/EIN0450635853
ReturnHeader/Filer/PhoneNum06143100430
ReturnHeader/Filer/USAddress/AddressLine1Txt04807 Evanswood Dr
ReturnHeader/Filer/USAddress/CityNm0Columbus
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd043229
ReturnHeader/ReturnTs02022-05-05T12:30:35-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Darlene
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Holt
ReturnHeader/TaxPeriodBeginDt02020-07-01
ReturnHeader/TaxPeriodEndDt02021-06-30
ReturnHeader/TaxYr02020

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