Civic Intelligence

Garfield Academy Inc

990 • Fiscal year 2014 • EIN 45-1258812

Jul 01, 2013 to Jun 30, 2014 • Filed on Mar 09, 2015

1379 Garfield Avenue SWCanton, OH 44706

(330) 454-3128

Siviq Scores

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

Liabilities / Assets

87th percentile

0.77x

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

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

25th percentile

0.02x

Higher debt load relative to revenue than 25% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

43rd percentile

0.7%

Higher net margin than 43% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

34th percentile

$700

Higher top officer pay than 34% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

17th percentile

-6.4%

Faster asset growth than 17% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

33rd percentile

-2.2%

Faster revenue growth than 33% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Down

$63,147

Down $4,286 (-6.4%) from 2013

Net Assets

Up

$14,423

Up $15,464 (+1485%) from 2013

Liabilities

Down

$48,724

Down $19,750 (-29%) from 2013

Revenue

Down

$2,179,854

Down $49,312 (-2.2%) from 2013

Expenses

Down

$2,164,390

Down $66,449 (-3.0%) from 2013

Net Income

Up

$15,464

Up $17,137 (+1024%) from 2013

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: $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

2014

Assets$63,147
Liabilities$48,724
Net Assets$14,423

Operations Trend

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

2014

Revenue$2,179,854
Expenses$2,164,390
Net Income$15,464
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Mar 9, 2015
Return Version
2013v4.0
Gross Receipts
$2,179,854
Mission and Program Overview

Mission

SEE SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$65,232$40,939▼ $24,293
Cash and Non-Interest-Bearing Accounts$2,201$22,208▲ $20,007
Total Assets$67,433$63,147▼ $4,286
Liabilities
Grants Payable$67,253$43,304▼ $23,949
Other Liabilities$0$5,224▲ $5,224
Accounts Payable and Accrued Expenses$1,221$196▼ $1,025
Total Liabilities$68,474$48,724▼ $19,750
Net Assets / Fund Balance
Unrestricted Net Assets$-1,041$14,423▲ $15,464
Total Net Assets Fund Balance$-1,041$14,423▲ $15,464
Total Liabilities and Net Assets / Fund Balance$67,433$63,147▼ $4,286
Compensation and Service Providers

Employees

NameTitleBaseTotal
Dana GammillPresident$700$700
Anthony Lombardi JrTreasurer$700$700
Brother Dave LombardiVice President$700$700
Terry McculloughBoard Member$700$700
George SmithBoard Member$600$600

Highest Paid Contractors

ContractorServicesLocationCompensation
Bha Canton LLCEducational Management-$2,083,412
Revenue and Support

Revenue Composition

Contributions and Grants
$2,179,854
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$15,464

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,179,854
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,179,854
Total Revenue per Form 990
$2,179,854
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,161,616
Salaries, Compensation, and Employee Benefits$2,774
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$2,083,412--$2,083,412
Fees for Services Legal-$13,570-$13,570
Fees for Services Accounting-$6,440-$6,440
Insurance-$5,928-$5,928
Current Officers, Directors, Trustees, and Key Employees-$2,774-$2,774
Advertising$395--$395
Other Expenses-$27-$27
Total Functional Expenses$2,083,807$80,583$0$2,164,390

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,164,390
Total Expenses per Audited Statements$2,164,390
Total Expenses per Form 990$2,164,390
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Continuing Fees Payable$5,224
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 school treasurer 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

EIN
45-1258812
Phone
3304543128

Signing Officer

Name
Dana Gammill
Title
President
Phone
3304543128
Signed
2015-03-09
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

Preparer
Mary Elizabeth Wright CPA
Phone
7404325658
Supplemental Narrative

Additional Explanations

Form 990, Part I, Line 1

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

Form 990, Part III, Line 1

"it is our mission to provide an effective, consistent, and academically rigorous education in a safe, disciplined, and nurturing environment. We will empower students to reach their fullest potential by implementing a comprehensive curriculum facilitated by highly effective educators in collaboration with families and the community, and supported by progressive technology."

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 Appendix376 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/ExplanationTxt0A STATEMENT READING "ALL EDUCATIONAL PROGRAMS ARE AVAILABLE WITHOUT REGARD TO RACE, COLOR, NATIONAL ORIGIN, SEX OR DISABILITY" IS ALWAYS INCLUDED. THIS STATEMENT IS PUBLISHED IN THE PARENT/STUDENT HANDBOOK, BOARD POLICY BOOK AND ON THE WEBSITE.
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
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO PROVIDE A HIGH QUALITY ALTERNATIVE EDUCATION OPPORTUNITY FOR CHILDREN AGES 5-14, GRADES K-8.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1"IT IS OUR MISSION TO PROVIDE AN EFFECTIVE, CONSISTENT, AND ACADEMICALLY RIGOROUS EDUCATION IN A SAFE, DISCIPLINED, AND NURTURING ENVIRONMENT. WE WILL EMPOWER STUDENTS TO REACH THEIR FULLEST POTENTIAL BY IMPLEMENTING A COMPREHENSIVE CURRICULUM FACILITATED BY HIGHLY EFFECTIVE EDUCATORS IN COLLABORATION WITH FAMILIES AND THE COMMUNITY, AND SUPPORTED BY PROGRESSIVE TECHNOLOGY."
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2VICE PRESIDENT, BROTHER DAVE LOMBARDI AND TREASURER, ANTHONY LOMBARDI JR ARE BROTHERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE 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/ExplanationTxt4A COPY OF THE COMPLETED FORM 990 IS SENT TO THE BOARD PRESIDENT AND SCHOOL TREASURER TO BE REVIEWED AND SIGNED BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE GOVERNING AUTHORITY REVIEWS THE CONFLICT OF INTEREST POLICY ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6UPON 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/ExplanationTxt7THE 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 I, LINE 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART III, LINE 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 2C
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine10LIFE 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/AddressLine101100 CLEVELAND AVENUE NW
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City0CANTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode044702
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/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt067433
IRS990/TotalAssetsEOYAmt063147
IRS990/TotalAssetsGrp/BOYAmt067433
IRS990/TotalAssetsGrp/EOYAmt063147
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt02179854
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt080583
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02083807
IRS990/TotalFunctionalExpensesGrp/TotalAmt02164390
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt068474
IRS990/TotalLiabilitiesEOYAmt048724
IRS990/TotalLiabilitiesGrp/BOYAmt068474
IRS990/TotalLiabilitiesGrp/EOYAmt048724
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-1041
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt014423
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt02083807
IRS990/TotalReportableCompFromOrgAmt03400
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02179854
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt067433
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt063147
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-1041
IRS990/UnrestrictedNetAssetsGrp/EOYAmt014423
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine101379 GARFIELD AVENUE SW
IRS990/USAddress/City0CANTON
IRS990/USAddress/State0OH
IRS990/USAddress/ZIPCode044706
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.HOPE-ACADEMIES.COM
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DANA GAMMILL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03304543128
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-03-09
ReturnHeader/Filer/BusinessName/BusinessNameLine10GARFIELD ACADEMY INC
ReturnHeader/Filer/BusinessNameControlTxt0GARF
ReturnHeader/Filer/EIN0451258812
ReturnHeader/Filer/PhoneNum03304543128
ReturnHeader/Filer/USAddress/AddressLine101379 GARFIELD AVENUE SW
ReturnHeader/Filer/USAddress/City0CANTON
ReturnHeader/Filer/USAddress/State0OH
ReturnHeader/Filer/USAddress/ZIPCode044706
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0341310124
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10REA & ASSOCIATES INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10941 STEUBENVILLE AVE PO BOX 820
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0CAMBRIDGE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0437250820
ReturnHeader/PreparerPersonGrp/PhoneNum07404325658
ReturnHeader/PreparerPersonGrp/PreparationDt02015-02-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARY ELIZABETH WRIGHT CPA
ReturnHeader/ReturnTs02015-03-09T15:22:53-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-07-01
ReturnHeader/TaxPeriodEndDt02014-06-30
ReturnHeader/TaxYr02013

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