Civic Intelligence

Citizens Academy East

EIN 45-2392722 • 501(c)3 • Cleveland, OH

Profile

The mission of Citizens Academy East is to produce learners who exemplify academic excellence and responsible citizenship.

12523 Woodside AvenueCleveland, OH 44108

www.citizensacademyeast.org

Siviq Scores

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

Liabilities / Assets

98th percentile

1.82x

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

501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

90th percentile

1.31x

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

501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

25th percentile

-7.2%

Higher net margin than 25% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

80th percentile

$34,085

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 0.7% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

36th percentile

-0.6%

Faster asset growth than 36% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

48th percentile

5.9%

Faster revenue growth than 48% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Down

$3,410,706

Down $20,117 (-0.6%) from 2019

Liabilities

Up

$6,216,896

Up $320,372 (+5.4%) from 2019

Net Assets

Down

-$2,806,190

Down $340,489 (-14%) from 2019

Revenue

Up

$4,752,643

Up $264,643 (+5.9%) from 2019

Expenses

Up

$5,093,132

Up $756,663 (+17%) from 2019

Net Income

Down

-$340,489

Down $492,020 (-325%) from 2019

Trend Graphs

Balance Sheet Trend

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

$10M$5.0M$0-$5.0MAssets 2012: $26,434Liabilities 2012: $20,894Net Assets 2012: $5,5402012Assets 2013: $663,920Liabilities 2013: $652,121Net Assets 2013: $11,7992013Assets 2014: $352,762Liabilities 2014: $300,274Net Assets 2014: $52,4882014Assets 2015: $795,426Liabilities 2015: $3,367,344Net Assets 2015: -$2,571,9182015Assets 2016: $1,947,148Liabilities 2016: $4,509,407Net Assets 2016: -$2,562,2592016Assets 2017: $3,154,044Liabilities 2017: $6,172,458Net Assets 2017: -$3,018,4142017Assets 2018: $3,665,587Liabilities 2018: $6,282,819Net Assets 2018: -$2,617,2322018Assets 2019: $3,430,823Liabilities 2019: $5,896,524Net Assets 2019: -$2,465,7012019Assets 2020: $3,410,706Liabilities 2020: $6,216,896Net Assets 2020: -$2,806,1902020

Highlighted filing

2020

Assets$3,410,706
Liabilities$6,216,896
Net Assets-$2,806,190

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2012: $54,618Expenses 2012: $49,078Net Income 2012: $5,5402012Revenue 2013: $2,158,072Expenses 2013: $2,151,813Net Income 2013: $6,2592013Revenue 2014: $2,760,386Expenses 2014: $2,719,697Net Income 2014: $40,6892014Revenue 2015: $3,560,792Expenses 2015: $3,453,793Net Income 2015: $106,9992015Revenue 2016: $4,325,939Expenses 2016: $4,316,280Net Income 2016: $9,6592016Revenue 2017: $4,791,018Expenses 2017: $5,247,173Net Income 2017: -$456,1552017Revenue 2018: $5,015,088Expenses 2018: $3,479,129Net Income 2018: $1,535,9592018Revenue 2019: $4,488,000Expenses 2019: $4,336,469Net Income 2019: $151,5312019Revenue 2020: $4,752,643Expenses 2020: $5,093,132Net Income 2020: -$340,4892020

Highlighted filing

2020

Revenue$4,752,643
Expenses$5,093,132
Net Income-$340,489

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Aug 27, 2020
Return Version
2019v5.1
Gross Receipts
$4,752,643
Mission and Program Overview

Mission

The mission of Citizens Academy East is to produce learners who exemplify academic excellence and responsible citizenship.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$500,011$1,582,499▲ $1,082,488
Pledges and Grants Receivable$370,062$323,311▼ $46,751
Prepaid Expenses and Deferred Charges$93,651$0▼ $93,651
Accounts Receivable$50,502$0▼ $50,502
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$3,430,823$3,410,706▼ $20,117
Other Assets Total$2,416,597$1,504,896▼ $911,701
Liabilities
Other Liabilities$5,532,160$5,211,475▼ $320,685
Unsecured Notes Loans Payable$0$590,803▲ $590,803
Accounts Payable and Accrued Expenses$364,364$414,618▲ $50,254
Total Liabilities$5,896,524$6,216,896▲ $320,372
Net Assets / Fund Balance
Total Net Assets Fund Balance$-2,465,701$-2,806,190▼ $340,489
Total Liabilities and Net Assets / Fund Balance$3,430,823$3,410,706▼ $20,117

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$0--
Other Land Buildings$0--
Land$0--
Equipment$0--
Leasehold Improvements$0--
Other Assets Org$146,951--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019----$0
2018----$0
2017----$0
2016----$0
2015----$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Bryan HilkoPrincipalFT$37,818$37,818

Board Members and Trustees

NameTitle
Jennifer HowardChair
Cynthia TancerCo-Chair
Amonica DavisBoard Member
Art LundbergBoard Member
Joy JohnsonBoard Member
Kevin AlinBoard Member
Linda ZuccaBoard Member
Reggie NovakBoard Member
Tanisha CouncilBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$4,417,459
Program Service Revenue
$60,864
Investment Income
$5,654
Other Revenue
$268,666
All Other Contributions
$434,827
Change in Net Assets
$-340,489

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,752,643
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$4,752,643
Total Revenue per Form 990
$4,752,643
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,018,053
Other Expenses$2,075,079
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,346,105$402,083-$1,748,188
Pension Plan Contributions$636,846$190,227-$827,073
Fees for Services Management$0$731,106-$731,106
Occupancy$508,920$152,015-$660,935
Fees for Services Other$370,846$152,739-$523,585
Other Employee Benefits$210,942$63,008-$273,950
Current Officers, Directors, Trustees, and Key Employees$130,008$38,834-$168,842
Other Expenses$12,019$3,590-$15,609
Conferences and Meetings$2,950$881-$3,831
Total Functional Expenses$3,356,315$1,736,817$0$5,093,132

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,093,132
Total Expenses per Audited Statements$5,093,132
Total Expenses per Form 990$5,093,132
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Net Pension Liability$3,902,772
Deferred Inflows- Pension$552,799
Deferred Inflows- OPEB$438,164
Net OPEB Liability$317,740
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Part VI, Line 11B- Process used by the organization to review this 990 return

Form 990 is sent to the Finance Committee of the Board for review.

Part VI, Line 12C- Monitoring and enforcement of conflict of interest policy

Citizens Academy East's Board and management reviews compliance with

Part VI, Line 15A/15B- Compensation review process

Citizens Academy East's Board determines appropriate compensation for this position using comparability data.

Part VI, Line 19- How Org. makes documentation, policies & statements public

Documents are available upon request.

Part VI, Line 3- Management Company

Breakthrough Public Schools Services: Administration, Operations, Human Resources, Student Recruitment, Information Technology Support, Finance and Accounting.

Filing and Contact Details

Filer

Filer Name
Citizens Academy East
EIN
45-2392722
Phone
2163679392
Address
12523 Woodside Avenue, Cleveland, OH 44108

Signing Officer

Name
Douglas Mangen
Title
Treasurer
Signed
2020-08-27

Organization Details

Formed
2011
Legal Domicile
Oh
Voting Board Members
9
Independent Board Members
9
Employees
79
Volunteers
12

Preparer

Firm
James G Zupka CPA Inc
Address
5240 East 98th Street, Garfield Heights, OH 44125
Preparer
James G Zupka
Phone
2164756136
Supplemental Narrative

Additional Explanations

Part IX, Line 11G- Other Fees for Services

Professional and Technical Services $322,955; Communications $2,425; Utilities $2425; Contracted Craft or Trade Service $149,749

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IRS990/PYRevenuesLessExpensesAmt0151531
IRS990/PYSalariesCompEmpBnftPaidAmt02700183
IRS990/PYTotalExpensesAmt04336469
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt04488000
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-340489
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/DistributableAmountGrp/CYAdjNetIncomeDistributableAmt00
IRS990ScheduleA/DistributableAmountGrp/CYDistributableAsAdjustedAmt00
IRS990ScheduleA/DistributableAmountGrp/CYGreaterAdjustedMinimumAmt00
IRS990ScheduleA/DistributableAmountGrp/CYIncomeTaxImposedPYAmt00
IRS990ScheduleA/DistributableAmountGrp/CYPct85AdjustedNetIncomeAmt00
IRS990ScheduleA/DistributableAmountGrp/CYTotalMinAstDistributableAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CarryoverPYNotAppliedAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CYDistriAppDistributableAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CYDistribAppUnderdistriPYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CYDistributableAsAdjustedAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CyovAppliedUnderdistrCPYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CyovAppliedUnderdistriPYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CYTotalAnnualDistributionsAmt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionAmt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovAmt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr1Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr2Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr3Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr4Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr5Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistriCyovToNextYrAmt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear1Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear2Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear3Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear4Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear5Amt00
IRS990ScheduleA/DistributionAllocationsGrp/RemainingUnderdistriCYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/RemainingUnderdistriPYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/TotalExcessDistributionCyovAmt00
IRS990ScheduleA/DistributionAllocationsGrp/UnderdistributionsAmt00
IRS990ScheduleA/DistributionsGrp/CYAdministrativeExpensePaidAmt00
IRS990ScheduleA/DistributionsGrp/CYDistriAttentiveSuprtOrgAmt00
IRS990ScheduleA/DistributionsGrp/CYDistributableAsAdjustedAmt00
IRS990ScheduleA/DistributionsGrp/CYDistributionYrRt00
IRS990ScheduleA/DistributionsGrp/CYOtherDistributionsAmt00
IRS990ScheduleA/DistributionsGrp/CYPaidAccomplishExemptPrpsAmt00
IRS990ScheduleA/DistributionsGrp/CYPdInExcessIncomeActivityAmt00
IRS990ScheduleA/DistributionsGrp/CYTotalAnnualDistributionsAmt00
IRS990ScheduleA/DistributionsGrp/ExemptUseAssetsAcquisPaidAmt00
IRS990ScheduleA/DistributionsGrp/QualifiedSetAsideAmt00
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleA/SupportSumAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt00
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt00
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt00
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt00
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt00
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt00
IRS990ScheduleD/EndingBalanceAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt05093132
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0237173
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt11120772
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt2146951
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Net OPEB Asset
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Deferred Outflows- Pension
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2Deferred Outflows- OPEB
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03902772
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1317740
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2552799
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3438164
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Net Pension Liability
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Net OPEB Liability
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Deferred Inflows- Pension
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3Deferred Inflows- OPEB
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt04752643
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueOtherAssetsAmt01504896
IRS990ScheduleD/TotalBookValueProgramRltdAmt00
IRS990ScheduleD/TotalBookValueSecuritiesAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt05093132
IRS990ScheduleD/TotalLiabilityAmt05211475
IRS990ScheduleD/TotalRevenuePerForm990Amt04752643
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04752643
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt05093132
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/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 is sent to the Finance Committee of the Board for review.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Citizens Academy East's Board and management reviews compliance with
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Citizens Academy East's Board determines appropriate compensation for this position using comparability data.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Documents are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Breakthrough Public Schools Services: Administration, Operations, Human Resources, Student Recruitment, Information Technology Support, Finance and Accounting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Professional and Technical Services $322,955; Communications $2,425; Utilities $2425; Contracted Craft or Trade Service $149,749

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