Civic Intelligence

The Academy for Urban Scholars-Youngstown

EIN 45-5564652 • 501(c)3 • Youngstown, OH

Profile

The academy for urban scholars mission is to provide an educational environment which equips individuals with the essential tools to live a productive and self-sufficient life.

3405 Market StreetYoungstown, OH 44507

www.ausohio.com

Siviq Scores

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

Liabilities / Assets

89th percentile

0.79x

Higher debt load relative to assets than 89% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

75th percentile

0.51x

Higher debt load relative to revenue than 75% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

55th percentile

6.7%

Higher net margin than 55% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

27th percentile

$875

Higher top officer pay than 27% of similar nonprofits.

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

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

13th percentile

-8.5%

Faster asset growth than 13% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

77th percentile

28%

Faster revenue growth than 77% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Down

$3,365,962

Down $311,460 (-8.5%) from 2023

Liabilities

Down

$2,673,609

Down $663,567 (-20%) from 2023

Net Assets

Up

$692,353

Up $352,107 (+103%) from 2023

Revenue

Up

$5,221,456

Up $1,136,321 (+28%) from 2023

Expenses

Up

$4,869,349

Up $931,422 (+24%) from 2023

Net Income

Up

$352,107

Up $204,899 (+139%) from 2023

Trend Graphs

Balance Sheet Trend

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

$4.0M$2.0M$0-$2.0MAssets 2014: $92,596Liabilities 2014: $121,485Net Assets 2014: -$28,8892014Assets 2015: $247,913Liabilities 2015: $993,912Net Assets 2015: -$745,9992015Assets 2016: $585,612Liabilities 2016: $1,431,884Net Assets 2016: -$846,2722016Assets 2017: $727,444Liabilities 2017: $1,695,945Net Assets 2017: -$968,5012017Assets 2018: $917,424Liabilities 2018: $1,924,641Net Assets 2018: -$1,007,2172018Assets 2019: $1,245,719Liabilities 2019: $1,928,191Net Assets 2019: -$682,4722019Assets 2020: $1,517,163Liabilities 2020: $2,042,434Net Assets 2020: -$525,2712020Assets 2021: $2,166,343Liabilities 2021: $1,834,060Net Assets 2021: $332,2832021Assets 2022: $3,824,820Liabilities 2022: $3,631,782Net Assets 2022: $193,0382022Assets 2023: $3,677,422Liabilities 2023: $3,337,176Net Assets 2023: $340,2462023Assets 2024: $3,365,962Liabilities 2024: $2,673,609Net Assets 2024: $692,3532024

Highlighted filing

2024

Assets$3,365,962
Liabilities$2,673,609
Net Assets$692,353

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2014: $752,714Expenses 2014: $781,603Net Income 2014: -$28,8892014Revenue 2015: $1,269,269Expenses 2015: $2,036,873Net Income 2015: -$767,6042015Revenue 2016: $1,352,069Expenses 2016: $1,452,342Net Income 2016: -$100,2732016Revenue 2017: $1,360,588Expenses 2017: $1,482,817Net Income 2017: -$122,2292017Revenue 2018: $1,891,977Expenses 2018: $1,495,780Net Income 2018: $396,1972018Revenue 2019: $2,019,586Expenses 2019: $1,694,841Net Income 2019: $324,7452019Revenue 2020: $2,542,696Expenses 2020: $2,385,495Net Income 2020: $157,2012020Revenue 2021: $3,423,677Expenses 2021: $2,566,123Net Income 2021: $857,5542021Revenue 2022: $3,829,787Expenses 2022: $3,969,032Net Income 2022: -$139,2452022Revenue 2023: $4,085,135Expenses 2023: $3,937,927Net Income 2023: $147,2082023Revenue 2024: $5,221,456Expenses 2024: $4,869,349Net Income 2024: $352,1072024

Highlighted filing

2024

Revenue$5,221,456
Expenses$4,869,349
Net Income$352,107

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Mar 5, 2025
Return Version
2023v6.0
Gross Receipts
$5,221,456
Mission and Program Overview

Mission

The Academy for Urban Scholars mission is to provide an educational environment which equips individuals with the essential tools to live a productive and self-sufficient life.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,559,946$1,718,206▲ $158,260
Land, Buildings, and Equipment, Net$1,133,631$955,625▼ $178,006
Pledges and Grants Receivable$167,204$206,515▲ $39,311
Prepaid Expenses and Deferred Charges$104,540$43,937▼ $60,603
Accounts Receivable$12,024--
Total Assets$3,677,422$3,365,962▼ $311,460
Other Assets Total$700,077$441,679▼ $258,398
Liabilities
Other Liabilities$2,976,593$2,502,535▼ $474,058
Accounts Payable and Accrued Expenses$360,583$171,074▼ $189,509
Total Liabilities$3,337,176$2,673,609▼ $663,567
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$340,246$692,353▲ $352,107
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$340,246$692,353▲ $352,107
Total Liabilities and Net Assets / Fund Balance$3,677,422$3,365,962▼ $311,460

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$807,730$477,804$0
Other Land Buildings$10,646$30,754$0
Land$0-$0
Equipment$75,629$389,859$0
Leasehold Improvements$61,620$33,272$0
Other Assets Org$183,871--
Compensation and Service Providers

Employees

NameTitleBaseTotal
Lewis MacklinBoard President$875$875
Eugene NorrisBoard Member$875$875
Lynette FrostBoard Member$875$875
Maurice WilliamsBoard Member$875$875
Demaine KitchenBoard Member$750$750

Highest Paid Contractors

ContractorServicesLocationCompensation
National Center for Urban SolutionsStaffing and Consulting Services495 S High Street, Columbus, OH 43215$2,726,689
National Center for Urban SolutionsManagement Services495 South High Street, Columbus, OH 43215$874,868
Alcar PropertiesRent17110 Abbey Road, Chagrin Falls, OH 44023$128,553
Revenue and Support

Revenue Composition

Contributions and Grants
$5,221,456
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$5,221,456
Change in Net Assets
$352,107

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,221,456
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$5,221,456
Total Revenue per Form 990
$5,221,456
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,070,601
Salaries, Compensation, and Employee Benefits$798,748
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$2,250,094--$2,250,094
Fees for Services Management$756,795--$756,795
Other Salaries and Wages$519,261--$519,261
Other Employee Benefits$279,487--$279,487
Depreciation Depletion$250,308--$250,308
Occupancy$247,976--$247,976
Other Expenses$134,861$0$0$134,861
Interest$79,920--$79,920
Advertising$55,310--$55,310
Fees for Services Accounting$42,739--$42,739
Insurance$9,161--$9,161
Fees for Services Legal$2,720--$2,720
Total Functional Expenses$4,869,349$0$0$4,869,349

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,869,349
Total Expenses per Audited Statements$4,869,349
Total Expenses per Form 990$4,869,349
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Other Expense Adjustments$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
Net Pension Liability$917,776
Noncurrent Portion of Long Term Obligations$777,155
Deferred Inflows of Resources - Pension$378,427
Deferred Inflows of Resources - OPEB$321,923
Net OPEB Liability$107,254
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
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, National Center for Urban Solutions, to provide certain operational and management functions.

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 President for final approval before the fiscal officer signs and files the return.

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

Filer Name
The Academy for Urban Scholars Youngstown
EIN
45-5564652
Phone
3307449070
Address
3405 Market Street, Youngstown, OH 44507

Signing Officer

Name
C David Massa
Title
Treasurer
Phone
3305150572
Signed
2025-03-05

Organization Details

Principal Officer
C David Massa
Formed
2013
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
5
Employees
11
Volunteers
0
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

All other professional and technical services provided.

Raw XML AppendixShowing 400 of 438 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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IRS990/ReconcilationRevenueExpnssAmt0352107
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt05221456
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0807730
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0477804
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt01285534
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt00
IRS990ScheduleD/DonatedServicesUseFcltsAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt075629
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0389859
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0465488
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt04869349
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt00
IRS990ScheduleD/InvestmentExpensesNotIncldAmt00
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt061620
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt033272
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt094892
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LossesReportedAmt00
IRS990ScheduleD/NetUnrealizedGainsInvstAmt00
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt047036
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1210772
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt2183871
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Net OPEB Asset
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Deferred Outflows of Resources - Pension
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2Deferred Outflows of Resources - OPEB
IRS990ScheduleD/OtherExpensesIncludedAmt00
IRS990ScheduleD/OtherExpensesNotIncludedAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt010646
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt030754
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt041400
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0777155
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1917776
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2107254
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3378427
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt4321923
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Noncurrent Portion of Long Term Obligations
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Net Pension Liability
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Net OPEB Liability
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3Deferred Inflows of Resources - Pension
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4Deferred Inflows of Resources - OPEB
IRS990ScheduleD/OtherRevenueAmt00
IRS990ScheduleD/OtherRevenuesNotIncludedAmt00
IRS990ScheduleD/PriorYearAdjustmentsAmt00
IRS990ScheduleD/RecoveriesPriorYearGrantsAmt00
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt05221456
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0955625
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0441679
IRS990ScheduleD/TotalExpensesPerForm990Amt04869349
IRS990ScheduleD/TotalLiabilityAmt02502535
IRS990ScheduleD/TotalRevenuePerForm990Amt05221456
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt05221456
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04869349
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0The school provides a parent student handbook that describes their policies regarding discrimination as well as any literature that is sent to the public includes a statement about such policies.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The school contracted with a management company, National Center for Urban Solutions, to provide certain operational and management functions.
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 President for final approval before the fiscal officer signs and files the return.
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/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt03677422
IRS990/TotalAssetsEOYAmt03365962
IRS990/TotalAssetsGrp/BOYAmt03677422
IRS990/TotalAssetsGrp/EOYAmt03365962
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt05221456
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt04869349
IRS990/TotalFunctionalExpensesGrp/TotalAmt04869349
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03337176
IRS990/TotalLiabilitiesEOYAmt02673609
IRS990/TotalLiabilitiesGrp/BOYAmt03337176
IRS990/TotalLiabilitiesGrp/EOYAmt02673609
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0340246
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0692353
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt00
IRS990/TotalOtherProgSrvcGrantAmt00
IRS990/TotalOtherProgSrvcRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt04869349
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt04250
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00

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