Civic Intelligence

Focus Academy Inc

EIN 46-0623313 • 501(c)3 • Tampa, FL

Profile

To operate a charter school in hillsborough county florida.

304 Druid Hills RoadTampa, FL 33617

www.focusacademytampa.org

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.15x

Higher debt load relative to assets than 62% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

43rd percentile

0.05x

Higher debt load relative to revenue than 43% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

29th percentile

-4.8%

Higher net margin than 29% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

11th percentile

-16%

Faster asset growth than 11% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

24th percentile

-7.7%

Faster revenue growth than 24% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Down

$633,770

Down $274,964 (-30%) from 2024

Liabilities

Up

$111,715

Up $52,145 (+88%) from 2024

Net Assets

Down

$522,055

Down $327,109 (-39%) from 2024

Revenue

Down

$2,839,780

Down $160,412 (-5.3%) from 2024

Expenses

Up

$3,166,889

Up $321,718 (+11%) from 2024

Net Income

Down

-$327,109

Down $482,130 (-311%) from 2024

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2014: $47,587Liabilities 2014: $20,771Net Assets 2014: $26,8162014Assets 2015: $270,579Liabilities 2015: $76,655Net Assets 2015: $193,9242015Assets 2016: $469,893Liabilities 2016: $36,845Net Assets 2016: $433,0482016Assets 2017: $599,732Liabilities 2017: $13,147Net Assets 2017: $586,5852017Assets 2018: $699,301Liabilities 2018: $22,557Net Assets 2018: $676,7442018Assets 2019: $710,156Liabilities 2019: $157,071Net Assets 2019: $553,0852019Assets 2020: $834,046Liabilities 2020: $431,102Net Assets 2020: $402,9442020Assets 2021: $825,385Liabilities 2021: $129,195Net Assets 2021: $696,1902021Assets 2022: $696,020Liabilities 2022: $104,834Net Assets 2022: $591,1862022Assets 2023: $816,692Liabilities 2023: $122,549Net Assets 2023: $694,1432023Assets 2024: $908,734Liabilities 2024: $59,570Net Assets 2024: $849,1642024Assets 2025: $633,770Liabilities 2025: $111,715Net Assets 2025: $522,0552025

Highlighted filing

2025

Assets$633,770
Liabilities$111,715
Net Assets$522,055

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2014: $555,314Expenses 2014: $528,498Net Income 2014: $26,8162014Revenue 2015: $1,069,710Expenses 2015: $902,602Net Income 2015: $167,1082015Revenue 2016: $1,499,223Expenses 2016: $1,260,099Net Income 2016: $239,1242016Revenue 2017: $1,825,678Expenses 2017: $1,672,141Net Income 2017: $153,5372017Revenue 2018: $1,941,024Expenses 2018: $1,850,865Net Income 2018: $90,1592018Revenue 2019: $2,075,520Expenses 2019: $2,052,070Net Income 2019: $23,4502019Revenue 2020: $2,071,013Expenses 2020: $2,221,154Net Income 2020: -$150,1412020Revenue 2021: $2,378,887Expenses 2021: $2,085,641Net Income 2021: $293,2462021Revenue 2022: $2,195,522Expenses 2022: $2,300,526Net Income 2022: -$105,0042022Revenue 2023: $2,680,735Expenses 2023: $2,577,778Net Income 2023: $102,9572023Revenue 2024: $3,000,192Expenses 2024: $2,845,171Net Income 2024: $155,0212024Revenue 2025: $2,839,780Expenses 2025: $3,166,889Net Income 2025: -$327,1092025

Highlighted filing

2025

Revenue$2,839,780
Expenses$3,166,889
Net Income-$327,109

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Mar 12, 2026
Return Version
2024v5.2
Gross Receipts
$2,839,780
Mission and Program Overview

Mission

To operate a charter school in

To operate a charter school in hillsborough county florida.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$674,747$419,000▼ $255,747
Rtn Earn Endowment Incm Other Fnds$695,679$370,962▼ $324,717
Land, Buildings, and Equipment, Net$153,485$151,093▼ $2,392
Pd in Cap Srpls Land Bldg Eqp Fund$153,485$151,093▼ $2,392
Pledges and Grants Receivable$54,432$53,560▼ $872
Accounts Receivable$16,561$9,583▼ $6,978
Prepaid Expenses and Deferred Charges$9,509$534▼ $8,975
Total Assets$908,734$633,770▼ $274,964
Liabilities
Accounts Payable and Accrued Expenses$59,570$111,715▲ $52,145
Other Liabilities$0$0→ $0
Total Liabilities$59,570$111,715▲ $52,145
Net Assets / Fund Balance
Total Net Assets Fund Balance$849,164$522,055▼ $327,109
Total Liabilities and Net Assets / Fund Balance$908,734$633,770▼ $274,964

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$111,976$98,519$210,495
Equipment$39,117$122,893$162,010
Land$0--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Loretta Gallo-lopezExecutive Director of ProgrammingFT$108,260$108,260
Josephine IsenberghExecutive Director of OperationsFT$107,366$107,366

Board Members and Trustees

NameTitle
James M RossmanPresident/chair
Beth Bondi McintyreVice Chair
Douglas AmorosoMember
Ildes SoteloMember
Karl LangfeldMember
James BallardTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,776,876
Investment Income
$0
Other Revenue
$62,904
Change in Net Assets
$-327,109

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,839,780
Total Revenue per Audited Statements
$2,839,780
Total Revenue per Form 990
$2,839,780
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,166,889
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$1,785,703$0$0$1,785,703
Depreciation Depletion$37,156$0$0$37,156
Other Expenses$31,153$0$0$31,153
Total Functional Expenses$3,096,676$70,213$0$3,166,889

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,166,889
Total Expenses per Audited Statements$3,166,889
Total Expenses per Form 990$3,166,889
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
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Uncertain tax position$0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Focus Academy Inc
EIN
46-0623313
Phone
8134435558
Address
304 DRUID HILLS ROAD, TAMPA, FL 33617

Signing Officer

Name
James Rossman
Title
President/chair
Phone
8134435558
Signed
2026-03-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Rossman
Formed
2012
Legal Domicile
Fl
Voting Board Members
6
Independent Board Members
6
Employees
55
Volunteers
10

Preparer

Firm
Robert I Walker CPA
Address
2803 W BUSCH BLVD SUITE 106, TAMPA, FL 33618
Preparer
Robert Walker CPA
Phone
8136248643
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

The 990 is prepared by an independent cpa firm and a draft is provided to the finance committee for review. The final 990 is provided to the board for approval.

Pt VI, Line 12C

At each board meeting, the agenda is notated to remind board members to recuse from voting on any item that may be a conflict of interest.

Pt VI, Line 15B

The schools directors are paid in accordance with the school districts pay scale.

Form 990, Part IX, Line 24E

School administration 915612. 915612. 0. 0.

Form 990, Part IX, Line 24E

Facilities costs 309996. 309996. 0. 0.

Form 990, Part IX, Line 24E

Fiscal services 113771. 113771. 0. 0.

Form 990, Part IX, Line 24E

Food services 60802. 60802. 0. 0.

Form 990, Part IX, Line 24E

Student transportation 18208. 18208. 0. 0.

Form 990, Part IX, Line 24E

Operation of plant 78482. 78482. 0. 0.

Form 990, Part IX, Line 24E

Maintenance of plant 42023. 42023. 0. 0.

Form 990, Part IX, Line 24E

Instructional technology 2786. 2786. 0. 0.

Form 990, Part IX, Line 24E

Instructional staff training 3761. 3761. 0. 0.

Form 990, Part IX, Line 24E

Student support services 240262. 240262. 0. 0.

Financial Statement Notes

Pt X, Line 2

The School is exempt from Federal tax under Section 501(c)(3) of the Internal Revenue Code. Accordingly, no provision for income taxes has been included in the accompanying financial statements. Additionally, no uncertain tax positions have been made requiring disclosure in the related note to financial statements. The Schools income tax returns for the past three years are subject to examination by tax authorities and may change upon examination.

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IRS990ScheduleC/TotalDirectLobbyingGrp/FilingOrganizationsTotalAmt015134
IRS990ScheduleC/TotalExemptPurposeExpendGrp/FilingOrganizationsTotalAmt03166889
IRS990ScheduleC/TotalGrassrootsLobbyingGrp/FilingOrganizationsTotalAmt00
IRS990ScheduleC/TotalLobbyingExpendGrp/FilingOrganizationsTotalAmt015134
IRS990ScheduleC/TotLbbyExpendMnsLbbyngNonTxGrp/FilingOrganizationsTotalAmt00
IRS990ScheduleC/TotLbbyngGrassrootMnsNonTxGrp/FilingOrganizationsTotalAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt039117
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0122893
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0162010
IRS990ScheduleD/ExpensesSubtotalAmt03166889
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0111976
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt098519
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0210495
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Uncertain tax position
IRS990ScheduleD/RevenueSubtotalAmt02839780
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The School is exempt from Federal tax under Section 501(c)(3) of the Internal Revenue Code. Accordingly, no provision for income taxes has been included in the accompanying financial statements. Additionally, no uncertain tax positions have been made requiring disclosure in the related note to financial statements. The Schools income tax returns for the past three years are subject to examination by tax authorities and may change upon examination.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt X, Line 2
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0151093
IRS990ScheduleD/TotalExpensesPerForm990Amt03166889
IRS990ScheduleD/TotalLiabilityAmt00
IRS990ScheduleD/TotalRevenuePerForm990Amt02839780
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02839780
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03166889
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
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0RECEIVES GRANTS THROUGH THE FLORIDA DEPT OF EDUCATION
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1HAS DESCRIBED ITS RACIALLY NONDISCRIMINATORY POLICIES THROUGH WEBSITE NA
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Line 6b
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Line 3
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 IS PREPARED BY AN INDEPENDENT CPA FIRM AND A DRAFT IS PROVIDED TO THE FINANCE COMMITTEE FOR REVIEW. THE FINAL 990 IS PROVIDED TO THE BOARD FOR APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AT EACH BOARD MEETING, THE AGENDA IS NOTATED TO REMIND BOARD MEMBERS TO RECUSE FROM VOTING ON ANY ITEM THAT MAY BE A CONFLICT OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE SCHOOLS DIRECTORS ARE PAID IN ACCORDANCE WITH THE SCHOOL DISTRICTS PAY SCALE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SCHOOL ADMINISTRATION 915612. 915612. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FACILITIES COSTS 309996. 309996. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5FISCAL SERVICES 113771. 113771. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6FOOD SERVICES 60802. 60802. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7STUDENT TRANSPORTATION 18208. 18208. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8OPERATION OF PLANT 78482. 78482. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9MAINTENANCE OF PLANT 42023. 42023. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10INSTRUCTIONAL TECHNOLOGY 2786. 2786. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11INSTRUCTIONAL STAFF TRAINING 3761. 3761. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12STUDENT SUPPORT SERVICES 240262. 240262. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0908734
IRS990/TotalAssetsEOYAmt0633770
IRS990/TotalAssetsGrp/BOYAmt0908734
IRS990/TotalAssetsGrp/EOYAmt0633770
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt055
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt070213
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03096676
IRS990/TotalFunctionalExpensesGrp/TotalAmt03166889
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt059570
IRS990/TotalLiabilitiesEOYAmt0111715
IRS990/TotalLiabilitiesGrp/BOYAmt059570
IRS990/TotalLiabilitiesGrp/EOYAmt0111715
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0849164
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0522055
IRS990/TotalProgramServiceExpensesAmt03096676
IRS990/TotalProgramServiceRevenueAmt02776876
IRS990/TotalReportableCompFromOrgAmt0215626
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02839780
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02839780
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0908734
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0633770
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0304 DRUID HILLS ROAD
IRS990/USAddress/CityNm0TAMPA
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd033617
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.FOCUSACADEMYTAMPA.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES ROSSMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT/CHAIR
ReturnHeader/BusinessOfficerGrp/PhoneNum08134435558
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FOCUS ACADEMY INC
ReturnHeader/Filer/BusinessNameControlTxt0FOCU
ReturnHeader/Filer/EIN0460623313
ReturnHeader/Filer/PhoneNum08134435558
ReturnHeader/Filer/USAddress/AddressLine1Txt0304 DRUID HILLS ROAD
ReturnHeader/Filer/USAddress/CityNm0TAMPA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd033617
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0200676201

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