Liabilities / Assets
99th percentile
Higher debt load relative to assets than 99% of similar nonprofits.
990 • Fiscal year 2023 • EIN 45-0635853
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
99th percentile
Higher debt load relative to assets than 99% of similar nonprofits.
Liabilities / Revenue
87th percentile
Higher debt load relative to revenue than 87% of similar nonprofits.
Net Margin
42nd percentile
Higher net margin than 42% of similar nonprofits.
Top Officer Pay
40th percentile
Higher top officer pay than 40% of similar nonprofits.
Top officer pay equals 0.1% of source-year revenue.
Asset Growth
83rd percentile
Faster asset growth than 83% of similar nonprofits.
Revenue Growth
71st percentile
Faster revenue growth than 71% of similar nonprofits.
Assets
Up$1,192,322
Up $276,975 (+30%) from 2022
Net Assets
Up-$1,758,580
Up $26,472 (+1.5%) from 2022
Liabilities
Up$2,950,902
Up $250,503 (+9.3%) from 2022
Revenue
Up$3,113,615
Up $613,387 (+25%) from 2022
Expenses
Up$3,087,143
Up $784,700 (+34%) from 2022
Net Income
Down$26,472
Down $171,313 (-87%) from 2022
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.
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
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Prepaid Expenses and Deferred Charges | $599,591 | $661,940 | ▲ $62,349 |
| Cash and Non-Interest-Bearing Accounts | $242,882 | $269,753 | ▲ $26,871 |
| Pledges and Grants Receivable | $64,773 | $132,132 | ▲ $67,359 |
| Accounts Receivable | $8,101 | $1,145 | ▼ $6,956 |
| 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 | $-1,785,052 | $-1,758,580 | ▲ $26,472 |
| Total Assets | $915,347 | $1,192,322 | ▲ $276,975 |
| Other Assets Total | $0 | $127,352 | ▲ $127,352 |
| Liabilities | |||
| Other Liabilities | $1,411,480 | $2,187,445 | ▲ $775,965 |
| Deferred Revenue | $1,202,152 | $617,716 | ▼ $584,436 |
| Grants Payable | $75,982 | $142,101 | ▲ $66,119 |
| Accounts Payable and Accrued Expenses | $10,785 | $3,640 | ▼ $7,145 |
| Total Liabilities | $2,700,399 | $2,950,902 | ▲ $250,503 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $-1,785,052 | $-1,758,580 | ▲ $26,472 |
| Total Liabilities and Net Assets / Fund Balance | $915,347 | $1,192,322 | ▲ $276,975 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Assets Org | $127,352 | - | - |
| Name | Title | Base | Total |
|---|---|---|---|
| - | Board Member | $1,125 | $1,125 |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Eschool Consultants LLC | Management Service | 4480 REFUG, Columbus, OH 43232 | $2,031,679 |
| Line Item | Amount |
|---|---|
| Other Expenses | $3,086,459 |
| Salaries, Compensation, and Employee Benefits | $684 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Management | - | $2,961,408 | - | $2,961,408 |
| Fees for Services Accounting | $24,106 | - | - | $24,106 |
| Fees for Services Other | $14,522 | $0 | $0 | $14,522 |
| Other Expenses | $8,027 | - | - | $8,027 |
| Insurance | $5,641 | - | - | $5,641 |
| Office Expenses | $1,328 | - | - | $1,328 |
| Pension Plan Contributions | $684 | - | - | $684 |
| Total Functional Expenses | $125,735 | $2,961,408 | $0 | $3,087,143 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $3,087,143 |
| Total Expenses per Audited Statements | $3,087,143 |
| Total Expenses per Form 990 | $3,087,143 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Other Expense Adjustments | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| 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 |
| Liability | Amount |
|---|---|
| Net Pension Liabilties | $1,975,952 |
| Net OPEB Liability | $211,493 |
“The school contracts with eschool consultants to run the day to day operations of the school.”
“The board elects or removes members as needed with approval from sponsor.”
“The sponsor has final approval on board members”
“The school treasurer prepares the 990 and submits it to the board for approval”
“At the annual meeting of the school, each board member is required to fill out the disclosure policy form and submit for review.”
“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.”
“This is the allocated net pension liability due to the ohio state teachers retirement system and the ohio school employees retirement system”
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/AccountantCompileOrReviewInd | 0 | true |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 10785 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 3640 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 8101 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 1145 |
| IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | 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 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 0 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | Dholt Consultants LLC |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6145988729 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1695 Sugarmaple Drive |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Columbus |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 43229 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 242882 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 269753 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 2031679 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 4480 REFUG |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | Columbus |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 43232 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | ESCHOOL CONSULTANTS LLC |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | MANAGEMENT SERVICE |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 3113518 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 97 |
| IRS990/CYOtherExpensesAmt | 0 | 3086459 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 26472 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 684 |
| IRS990/CYTotalExpensesAmt | 0 | 3087143 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 3113615 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 1202152 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 617716 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | true |
| IRS990/Desc | 0 | THE SCHOOL PROVIDED EDUCATION TO 183 STUDENTS |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 125735 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 24106 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 24106 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 2961408 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 2961408 |
| IRS990/FeesForServicesOtherGrp/FundraisingAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 14522 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 14522 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt | 0 | Daylon Myricks |
| IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt | 1 | Deneise Reed |
| IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt | 2 | Doreen Rogers |
| IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt | 3 | Heather Holiday |
| IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt | 4 | Philip Rist |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 1125 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 1000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 1125 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 2750 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Board Member |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2011 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/OtherAmt | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GovernmentGrantsAmt | 0 | 3113518 |
| IRS990/GrantsPayableGrp/BOYAmt | 0 | 75982 |
| IRS990/GrantsPayableGrp/EOYAmt | 0 | 142101 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 3113615 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 5641 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 5641 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 97 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 97 |
| IRS990/InvestmentInJointVentureInd | 0 | true |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/BOYAmt | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 7 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 0 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | OH |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LoansFromOfficersDirectorsGrp/BOYAmt | 0 | 0 |
| IRS990/LoansFromOfficersDirectorsGrp/EOYAmt | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MiscellaneousRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 0 |
| IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/MiscellaneousRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/MissionDesc | 0 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | -1785052 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -1758580 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 1328 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 1328 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 0 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 127352 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | SPONSOR FEES |
| IRS990/OtherExpensesGrp/Desc | 1 | EXTRACURRICULAR |
| IRS990/OtherExpensesGrp/Desc | 2 | BOARD OF EDUCATION |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 61787 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 9640 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 8027 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 61787 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 9640 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 8027 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 1411480 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 2187445 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 611710 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | Other Operating Revenue |
| IRS990/OtherRevenueTotalAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 684 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 684 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 64773 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 132132 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 599591 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 661940 |
| IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt | 0 | DENISE REED |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 2500133 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 95 |
| IRS990/PYOtherExpensesAmt | 0 | 2302443 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 197785 |
| IRS990/PYTotalExpensesAmt | 0 | 2302443 |
| IRS990/PYTotalRevenueAmt | 0 | 2500228 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt | 0 | 0 |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt | 0 | 0 |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 26472 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RentalIncomeOrLossGrp/PersonalAmt | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
| IRS990/ReportOtherAssetsInd | 0 | true |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 125735 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | -1785052 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | -1758580 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 3087143 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 127352 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | net OPEB Asset |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 0 |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | 0 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 1975952 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 211493 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | NET PENSION LIABILTIES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | Net OPEB Liability |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 0 |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 3113615 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THIS IS THE ALLOCATED NET PENSION LIABILITY DUE TO THE OHIO STATE TEACHERS RETIREMENT SYSTEM AND THE OHIO SCHOOL EMPLOYEES RETIREMENT SYSTEM |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Schedule D, Part X |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 127352 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 3087143 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 2187445 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 3113615 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 3113615 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 3087143 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | true |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | true |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | true |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | true |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | true |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | THE SCHOOLS NON-DISCRIMINATION POLICY IS PUBLISHED ON THE SCHOOLS WEBSITE AND IN PRINT ADVERTISING AND BROCHURES. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | The school receives 90% of its funds through grant programming provided by the state department of education. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE SCHOOL CONTRACTS WITH ESCHOOL CONSULTANTS TO RUN THE DAY TO DAY OPERATIONS OF THE SCHOOL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE BOARD ELECTS OR REMOVES MEMBERS AS NEEDED WITH APPROVAL FROM SPONSOR. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE SPONSOR HAS FINAL APPROVAL ON BOARD MEMBERS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE SCHOOL TREASURER PREPARES THE 990 AND SUBMITS IT TO THE BOARD FOR APPROVAL |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | AT THE ANNUAL MEETING OF THE SCHOOL, EACH BOARD MEMBER IS REQUIRED TO FILL OUT THE DISCLOSURE POLICY FORM AND SUBMIT FOR REVIEW. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Line 3 Delegation of management duties |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Line 7a Members or stockholders electing members of governing body |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Line 11b Review of form 990 by governing body |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Line 12c Conflict of interest policy |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part VI, Line 19 Required documents available to the public |
| IRS990/SchoolOperatingInd | 0 | true |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | OH |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
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| IRS990/TotalAssetsEOYAmt | 0 | 1192322 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 915347 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1192322 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 3113518 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 2961408 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 125735 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 3087143 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 2700399 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 2950902 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 2700399 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 2950902 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | -1785052 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | -1758580 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt | 0 | 0 |
| IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 125735 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 0 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 3250 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 97 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 3113615 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 915347 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1192322 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 2750 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 4807 Evanswood Dr |
| IRS990/USAddress/CityNm | 0 | Columbus |
| IRS990/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990/USAddress/ZIPCd | 0 | 43229 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 5 |
| IRS990/VotingMembersIndependentCnt | 0 | 5 |
| IRS990/WebsiteAddressTxt | 0 | WWW.FOCUSLEARN.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| IRS990/WrittenPolicyOrProcedureInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2023-04-26 12:10:37Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Darlene Holt |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Treasurer |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6145998729 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2024-04-04 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Focus North High School |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | FOCU |
| ReturnHeader/Filer/EIN | 0 | 450635853 |
| ReturnHeader/Filer/PhoneNum | 0 | 6143100430 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 4807 Evanswood Dr |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Columbus |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | OH |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 43229 |
| ReturnHeader/ReturnTs | 0 | 2024-04-04T14:01:12+00:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | Darlene |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | Holt |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2022-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2023-06-30 |
| ReturnHeader/TaxYr | 0 | 2022 |
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Displayed year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.