Civic Intelligence

Stepstone Academy

990 • Fiscal year 2014 • EIN 45-4870208

Jul 01, 2013 to Jun 30, 2014 • Filed on Feb 13, 2015

2121 East 32nd Street44115

(440) 260-6400

Siviq Scores

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

Liabilities / Assets

97th percentile

1.65x

Higher debt load relative to assets than 97% of similar nonprofits.

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

Liabilities / Revenue

71st percentile

0.35x

Higher debt load relative to revenue than 71% of similar nonprofits.

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

Net Margin

69th percentile

11%

Higher net margin than 69% of similar nonprofits.

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

Top Officer Pay

34th percentile

$0

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

55th percentile

3.4%

Faster asset growth than 55% of similar nonprofits.

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

Revenue Growth

89th percentile

59%

Faster revenue growth than 89% of similar nonprofits.

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

Assets

Up

$596,907

Up $19,642 (+3.4%) from 2013

Net Assets

Up

-$387,203

Up $334,492 (+46%) from 2013

Liabilities

Down

$984,110

Down $314,850 (-24%) from 2013

Revenue

Up

$2,852,351

Up $1,063,594 (+59%) from 2013

Expenses

Up

$2,539,657

Up $29,205 (+1.2%) from 2013

Net Income

Up

$312,694

Up $1,034,389 (+143%) from 2013

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$10M$5.0M$0-$5.0MAssets 2013: $577,265Liabilities 2013: $1,298,960Net Assets 2013: -$721,6952013Assets 2014: $596,907Liabilities 2014: $984,110Net Assets 2014: -$387,2032014Assets 2015: $1,561,200Liabilities 2015: $3,480,832Net Assets 2015: -$1,919,6322015Assets 2016: $2,227,887Liabilities 2016: $4,145,392Net Assets 2016: -$1,917,5052016Assets 2017: $2,576,511Liabilities 2017: $5,400,717Net Assets 2017: -$2,824,2062017Assets 2018: $2,815,760Liabilities 2018: $6,256,719Net Assets 2018: -$3,440,9592018Assets 2019: $1,914,001Liabilities 2019: $6,297,229Net Assets 2019: -$4,383,2282019Assets 2020: $875,876Liabilities 2020: $5,711,768Net Assets 2020: -$4,835,8922020Assets 2021: $895,230Liabilities 2021: $5,320,821Net Assets 2021: -$4,425,5912021Assets 2022: $2,989,897Liabilities 2022: $6,430,541Net Assets 2022: -$3,440,6442022Assets 2023: $2,806,017Liabilities 2023: $5,379,028Net Assets 2023: -$2,573,0112023Assets 2024: $2,704,147Liabilities 2024: $4,239,024Net Assets 2024: -$1,534,8772024Assets 2025: $3,393,905Liabilities 2025: $4,160,211Net Assets 2025: -$766,3062025

Highlighted filing

2014

Assets$596,907
Liabilities$984,110
Net Assets-$387,203

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2013: $1,788,757Expenses 2013: $2,510,452Net Income 2013: -$721,6952013Revenue 2014: $2,852,351Expenses 2014: $2,539,657Net Income 2014: $312,6942014Revenue 2015: $3,583,896Expenses 2015: $3,491,732Net Income 2015: $92,1642015Revenue 2016: $4,119,236Expenses 2016: $4,117,108Net Income 2016: $2,1282016Revenue 2017: $3,889,524Expenses 2017: $4,796,226Net Income 2017: -$906,7022017Revenue 2018: $3,202,920Expenses 2018: $2,920,446Net Income 2018: $282,4742018Revenue 2019: $1,507,228Expenses 2019: $2,449,497Net Income 2019: -$942,2692019Revenue 2020: $1,822,454Expenses 2020: $2,275,118Net Income 2020: -$452,6642020Revenue 2021: $2,544,012Expenses 2021: $2,133,711Net Income 2021: $410,3012021Revenue 2022: $3,180,213Expenses 2022: $2,212,443Net Income 2022: $967,7702022Revenue 2023: $3,585,592Expenses 2023: $2,717,959Net Income 2023: $867,6332023Revenue 2024: $3,824,051Expenses 2024: $2,785,917Net Income 2024: $1,038,1342024Revenue 2025: $3,744,139Expenses 2025: $2,975,568Net Income 2025: $768,5712025

Highlighted filing

2014

Revenue$2,852,351
Expenses$2,539,657
Net Income$312,694
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Feb 13, 2015
Return Version
2013v4.0
Gross Receipts
$2,852,351
Mission and Program Overview

Mission

The mission of the school is to provide the highest quality education for students that fosters lifelong learning and prepares students to graduate from college and become productive, involved citizens.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$253,087$379,271▲ $126,184
Accounts Receivable$114,424$157,376▲ $42,952
Cash and Non-Interest-Bearing Accounts$8,526$27,282▲ $18,756
Pledges and Grants Receivable$192,079$20,107▼ $171,972
Prepaid Expenses and Deferred Charges$21,795$12,871▼ $8,924
Total Assets$589,911$596,907▲ $6,996
Liabilities
Accounts Payable and Accrued Expenses$1,253,456$910,817▼ $342,639
Deferred Revenue$36,352$73,293▲ $36,941
Total Liabilities$1,289,808$984,110▼ $305,698
Net Assets / Fund Balance
Permanently Rstr Net Assets$253,087$379,271▲ $126,184
Temporarily Rstr Net Assets$0$0→ $0
Unrestricted Net Assets$-952,984$-766,474▲ $186,510
Total Net Assets Fund Balance$-699,897$-387,203▲ $312,694
Total Liabilities and Net Assets / Fund Balance$589,911$596,907▲ $6,996

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$0$0$0
Other Land Buildings$14,866$0$0
Land$0-$0
Equipment$347,536$194,857$0
Leasehold Improvements$16,869$1,751$0
Compensation and Service Providers

Board Members and Trustees

NameTitle
V Yvonne ConnerBoard Chair
Carl CampbellBoard Member
Carrie KoranBoard Member
Catherine SwartzBoard Member
Ellen Burts-CooperBoard Member
Julie ReaBoard Member
Linda CrowellBoard Member

Highest Paid Contractors

ContractorServicesLocationCompensation
Ohio Guidestone IncManagement and Operational-$1,995,000
Revenue and Support

Revenue Composition

Contributions and Grants
$2,852,351
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$2,196,953
Change in Net Assets
$312,694

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,852,351
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$2,852,351
Total Revenue per Form 990
$2,852,351
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,289,108
Salaries, Compensation, and Employee Benefits$1,250,549
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$997,438--$997,438
Fees for Services Other$510,471--$510,471
Occupancy$314,114--$314,114
All Other Expenses$165,194--$165,194
Pension Plan Contributions$134,430--$134,430
Depreciation Depletion$120,639--$120,639
Other Employee Benefits$115,880--$115,880
Other Expenses$48,051$0$0$48,051
Insurance$21,659--$21,659
Payroll Taxes$2,801--$2,801
Total Functional Expenses$2,539,657$0$0$2,539,657

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,539,657
Total Expenses per Audited Statements$2,539,657
Total Expenses per Form 990$2,539,657
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Other Expense Adjustments$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$655,398$655,398$0$655,398
Total Events$655,398$655,398$0$655,398
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
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 3

The school contracted with a management company, Ohio Guidestone Inc, to provide certain operational functions and management services.

Form 990, Part VI, Section B, Line 11B

The Form 990 is prepared and reviewed by the fiscal officer. After the review of the Form 990, it is provided to the Board of Directors legal counsel for review. Once completed it is then provided to the Board Chair for review and signature.

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

The Board of Directors in conjunction with their legal counsel consistently review compliance with federal and state regulations. In addition, the school is continuously monitored by its sponsor to ensure compliance with laws and regulations.

Form 990, Part VI, Section C, Line 19

The school's governing documents, conflict of interest policy and financial statements are maintained by its legal counsel and fiscal officer and may be provided upon request.

Filing and Contact Details

Filer

EIN
45-4870208
Phone
4402606400

Signing Officer

Name
C David Massa
Title
Treasurer
Phone
3305150572
Signed
2015-02-13

Organization Details

Principal Officer
C David Massa
Formed
2012
Legal Domicile
Oh
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
0
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

All other professional and technical services provided

Raw XML AppendixShowing 400 of 428 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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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/Total509Grp/TotalAmt04641108
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt02852351
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01788757
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04641108
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt00
IRS990ScheduleD/BuildingsGrp/DepreciationAmt00
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt00
IRS990ScheduleD/DonatedServicesUseFcltsAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0347536
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0194857
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0542393
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02539657
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt00
IRS990ScheduleD/InvestmentExpensesNotIncldAmt00
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt016869
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01751
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt018620
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LossesReportedAmt00
IRS990ScheduleD/NetUnrealizedGainsInvstAmt00
IRS990ScheduleD/OtherExpensesIncludedAmt00
IRS990ScheduleD/OtherExpensesNotIncludedAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt014866
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt014866
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/OtherRevenueAmt00
IRS990ScheduleD/OtherRevenuesNotIncludedAmt00
IRS990ScheduleD/PriorYearAdjustmentsAmt00
IRS990ScheduleD/RecoveriesPriorYearGrantsAmt00
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02852351
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0379271
IRS990ScheduleD/TotalExpensesPerForm990Amt02539657
IRS990ScheduleD/TotalRevenuePerForm990Amt02852351
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02852351
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02539657
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentOtherEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageOtherEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0655398
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0655398
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0655398
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0655398
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent1Amt0Annual Gifts and Donations
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0655398
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The school contracted with a management company, Ohio Guidestone Inc, to provide certain operational functions and management services.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Form 990 is prepared and reviewed by the fiscal officer. After the review of the Form 990, it is provided to the Board of Directors legal counsel for review. Once completed it is then provided to the Board Chair for review and signature.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Board of Directors in conjunction with their legal counsel consistently review compliance with federal and state regulations. In addition, the school is continuously monitored by its sponsor to ensure compliance with laws and regulations.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The school's governing documents, conflict of interest policy and financial statements are maintained by its legal counsel and fiscal officer and may be provided upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4All other professional and technical services provided
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 11g
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt00
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0589911
IRS990/TotalAssetsEOYAmt0596907
IRS990/TotalAssetsGrp/BOYAmt0589911
IRS990/TotalAssetsGrp/EOYAmt0596907
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt02852351
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02539657
IRS990/TotalFunctionalExpensesGrp/TotalAmt02539657
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01289808
IRS990/TotalLiabilitiesEOYAmt0984110
IRS990/TotalLiabilitiesGrp/BOYAmt01289808
IRS990/TotalLiabilitiesGrp/EOYAmt0984110
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-699897
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-387203
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt00
IRS990/TotalOtherProgSrvcGrantAmt00
IRS990/TotalOtherProgSrvcRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt02539657
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02852351
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0589911
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0596907
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-952984

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