Civic Intelligence

Garfield Academy Inc

EIN 45-1258812 • 501(c)3 • Canton, OH

Profile

NONE

1379 Garfield Avenue SWCanton, OH 44706

www.hope-academies.com

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2016

Liabilities / Revenue

19th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

44th percentile

2.0%

Higher net margin than 44% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

2nd percentile

-100%

Faster asset growth than 2% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

34th percentile

-0.7%

Faster revenue growth than 34% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Down

$0

Down $225,372 (-100%) from 2015

Liabilities

Down

$0

Down $2,706,452 (-100%) from 2015

Net Assets

Up

$0

Up $2,481,080 (+100%) from 2015

Revenue

Down

$2,458,500

Down $16,479 (-0.7%) from 2015

Expenses

Up

$2,410,169

Up $38,100 (+1.6%) from 2015

Net Income

Down

$48,331

Down $54,579 (-53%) from 2015

Trend Graphs

Balance Sheet Trend

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

$4.0M$2.0M$0-$2.0M-$4.0MAssets 2012: $254,326Liabilities 2012: $253,694Net Assets 2012: $6322012Assets 2013: $67,433Liabilities 2013: $68,474Net Assets 2013: -$1,0412013Assets 2014: $63,147Liabilities 2014: $48,724Net Assets 2014: $14,4232014Assets 2015: $225,372Liabilities 2015: $2,706,452Net Assets 2015: -$2,481,0802015Assets 2016: $0Liabilities 2016: $0Net Assets 2016: $02016

Highlighted filing

2016

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2012: $2,422,412Expenses 2012: $2,421,780Net Income 2012: $6322012Revenue 2013: $2,229,166Expenses 2013: $2,230,839Net Income 2013: -$1,6732013Revenue 2014: $2,179,854Expenses 2014: $2,164,390Net Income 2014: $15,4642014Revenue 2015: $2,474,979Expenses 2015: $2,372,069Net Income 2015: $102,9102015Revenue 2016: $2,458,500Expenses 2016: $2,410,169Net Income 2016: $48,3312016

Highlighted filing

2016

Revenue$2,458,500
Expenses$2,410,169
Net Income$48,331

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
May 9, 2017
Return Version
2015v3.0
Gross Receipts
$2,458,500
Mission and Program Overview

Mission

NONE

To provide a high quality alternative education opportunity for children ages 5-14, grades k-8.

Balance Sheet Detail
LineBeginningEndChange
Assets
Prepaid Expenses and Deferred Charges$178,089$0▼ $178,089
Cash and Non-Interest-Bearing Accounts$46,393$0▼ $46,393
Pledges and Grants Receivable$890$0▼ $890
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$225,372$0▼ $225,372
Other Assets Total-$0-
Liabilities
Other Liabilities$2,291,085$0▼ $2,291,085
Deferred Revenue$410,259--
Accounts Payable and Accrued Expenses$5,108--
Total Liabilities$2,706,452$0▼ $2,706,452
Net Assets / Fund Balance
Unrestricted Net Assets$-2,481,080$0▲ $2,481,080
Total Net Assets Fund Balance$-2,481,080$0▲ $2,481,080
Total Liabilities and Net Assets / Fund Balance$225,372$0▼ $225,372
Compensation and Service Providers

Employees

NameTitleBaseTotal
Dana GammillPresident$1,300$1,300
Anthony Lombardi JrTreasurer$1,300$1,300
Terry McculloughBoard Member$1,175$1,175
Brother Dave LombardiVice President$875$875
George SmithSecretary$375$375

Board Members and Trustees

NameTitle
Jeff FosterFiscal Officer

Highest Paid Contractors

ContractorServicesLocationCompensation
Bha Canton LLCEducational Management121 SOUTH MAIN ST SUITE 200, Akron, OH 44308$2,303,547
Revenue and Support

Revenue Composition

Contributions and Grants
$2,438,276
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$20,224
Change in Net Assets
$48,331

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,458,500
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,458,500
Total Revenue per Form 990
$2,458,500
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,262,524
Salaries, Compensation, and Employee Benefits$147,645
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$2,145,989--$2,145,989
Pension Plan Contributions$142,620--$142,620
Fees for Services Accounting-$20,598-$20,598
Fees for Services Legal-$19,682-$19,682
Insurance-$5,690-$5,690
Current Officers, Directors, Trustees, and Key Employees-$5,025-$5,025
Other Expenses-$287-$287
Total Functional Expenses$2,288,609$121,560$0$2,410,169

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,410,169
Total Expenses per Audited Statements$2,410,169
Total Expenses per Form 990$2,410,169
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$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
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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

Form 990, Part VI, Section A, Line 2

Vice president, brother dave lombardi and treasurer, anthony lombardi jr are brothers.

Form 990, Part VI, Section A, Line 3

The school contracts with bha canton, llc for most of its functions. Bha canton, llc is responsible and accountable to the school's board of directors for the administration and operation of the school. The school is required to pay bha canton, llc a continuing fee of 96 percent of the school's "qualified gross revenues and bha canton, llc is responsible for all costs incurred in providing the educational program at the school. While control over the management duties of the school has been delegated to bha canton, llc by virtue of the management agreement, the governing authority still has the overall responsibility to oversee the accounting procedures.

Form 990, Part VI, Section B, Line 11

A copy of the completed form 990 is sent to the board president and fiscal officer to be reviewed and signed before filing.

Form 990, Part VI, Section B, Line 12C

The governing authority reviews the conflict of interest policy annually.

Form 990, Part VI, Section C, Line 19

Upon written or verbal request, documents are made available to the public. However, for the end of the year unaudited financials, a public notice is placed in the local papers stating that the unaudited financials are available for review.

Filing and Contact Details

Filer

Filer Name
Garfield Academy Inc
EIN
45-1258812
Phone
3304543128
Address
1379 GARFIELD AVENUE SW, CANTON, OH 44706

Signing Officer

Name
Dana Gammill
Title
President
Phone
3304543128
Signed
2017-05-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dana Gammill
Formed
2011
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
0

Preparer

Firm
Rea & Associates Inc
Address
941 STEUBENVILLE AVE PO BOX 820, CAMBRIDGE, OH 43725-0820
Preparer
Mary Elizabeth Wright CPA
Phone
7404325658
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Special item- revenue and cost directly related to closure 2,432,749.

Form 990, Part XI, Line 2C

The organization does have a committee that assumes oversight responsibility of the audit, review of its financial statements, and selection of an independent accountant. This has not changed since the prior year.

Financial Statement Notes

PART X, LINE 2:

This is a governmental enterprise- fin 48 does not apply.

Raw XML AppendixShowing 400 of 412 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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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION DOES NOT PROVIDE SCHOLARSHIPS OR FINANCIAL ASSISTANCE.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2THE SCHOOL CURRENTLY PARTICIPATES IN THE STATE FOUNDATION PROGRAM AND CASINO TAX DISTRIBUTIONS. REVENUES RECEIVED FROM THIS PROGRAM ARE RECOGNIZED AS OPERATING REVENUES IN THE ACCOUNTING PERIOD IN WHICH ALL ELIGIBILITY REQUIREMENTS HAVE BEEN MET. THE SCHOOL ALSO PARTICIPATES IN THE FEDERAL CHARTER SCHOOL GRANT PROGRAM THROUGH THE OHIO DEPARTMENT OF EDUCATION.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE E, PART I, LINE 6
IRS990/ScheduleJRequiredInd00
IRS990ScheduleN/AssetsDistributedInd01
IRS990ScheduleN/AttorneyGeneralNotifiedInd01
IRS990ScheduleN/BondsOutstandingInd00
IRS990ScheduleN/DirectorOfSuccessorInd00
IRS990ScheduleN/EmployeeOfSuccessorInd00
IRS990ScheduleN/LiabilitiesPaidInd01
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0NO REMAINING ASSETS- ALL USED TO PAY LIABILITIES
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02016-06-30
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt00
IRS990ScheduleN/OwnerOfSuccessorInd00
IRS990ScheduleN/ReceiveCompensationInd00
IRS990ScheduleN/RequiredToNotifyAGInd01
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VICE PRESIDENT, BROTHER DAVE LOMBARDI AND TREASURER, ANTHONY LOMBARDI JR ARE BROTHERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE SCHOOL CONTRACTS WITH BHA CANTON, LLC FOR MOST OF ITS FUNCTIONS. BHA CANTON, LLC IS RESPONSIBLE AND ACCOUNTABLE TO THE SCHOOL'S BOARD OF DIRECTORS FOR THE ADMINISTRATION AND OPERATION OF THE SCHOOL. THE SCHOOL IS REQUIRED TO PAY BHA CANTON, LLC A CONTINUING FEE OF 96 PERCENT OF THE SCHOOL'S "QUALIFIED GROSS REVENUES AND BHA CANTON, LLC IS RESPONSIBLE FOR ALL COSTS INCURRED IN PROVIDING THE EDUCATIONAL PROGRAM AT THE SCHOOL. WHILE CONTROL OVER THE MANAGEMENT DUTIES OF THE SCHOOL HAS BEEN DELEGATED TO BHA CANTON, LLC BY VIRTUE OF THE MANAGEMENT AGREEMENT, THE GOVERNING AUTHORITY STILL HAS THE OVERALL RESPONSIBILITY TO OVERSEE THE ACCOUNTING PROCEDURES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COPY OF THE COMPLETED FORM 990 IS SENT TO THE BOARD PRESIDENT AND FISCAL OFFICER TO BE REVIEWED AND SIGNED BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GOVERNING AUTHORITY REVIEWS THE CONFLICT OF INTEREST POLICY ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UPON WRITTEN OR VERBAL REQUEST, DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC. HOWEVER, FOR THE END OF THE YEAR UNAUDITED FINANCIALS, A PUBLIC NOTICE IS PLACED IN THE LOCAL PAPERS STATING THAT THE UNAUDITED FINANCIALS ARE AVAILABLE FOR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5SPECIAL ITEM- REVENUE AND COST DIRECTLY RELATED TO CLOSURE 2,432,749.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION DOES HAVE A COMMITTEE THAT ASSUMES OVERSIGHT RESPONSIBILITY OF THE AUDIT, REVIEW OF ITS FINANCIAL STATEMENTS, AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS HAS NOT CHANGED SINCE THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 2C
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0LIFE SKILLS CENTER OF CANTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0431953714
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0EDUCATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 2
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01100 CLEVELAND AVENUE NW
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0CANTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd044702
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/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd01
IRS990/TotalAssetsBOYAmt0225372
IRS990/TotalAssetsEOYAmt00
IRS990/TotalAssetsGrp/BOYAmt0225372
IRS990/TotalAssetsGrp/EOYAmt00
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt02438276
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0121560
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02288609
IRS990/TotalFunctionalExpensesGrp/TotalAmt02410169
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02706452
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt02706452
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-2481080
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt02288609
IRS990/TotalReportableCompFromOrgAmt05025
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt020224
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02458500
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0225372
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-2481080
IRS990/UnrestrictedNetAssetsGrp/EOYAmt00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01379 GARFIELD AVENUE SW
IRS990/USAddress/CityNm0CANTON
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd044706
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.HOPE-ACADEMIES.COM
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DANA GAMMILL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03304543128
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-05-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0GARFIELD ACADEMY INC
ReturnHeader/Filer/BusinessNameControlTxt0GARF
ReturnHeader/Filer/EIN0451258812
ReturnHeader/Filer/PhoneNum03304543128
ReturnHeader/Filer/USAddress/AddressLine1Txt01379 GARFIELD AVENUE SW
ReturnHeader/Filer/USAddress/CityNm0CANTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd044706
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0341310124

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