Civic Intelligence

Zenith Academy West

EIN 47-2922671 • 501(c)3 • Columbus, OH

Pub. 78 Eligible

Profile

To provide educational services to a primarily high poverty demographic group of students.

3885 South BoulevardColumbus, OH 43204
Siviq Scores

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

Liabilities / Assets

95th percentile

1.22x

Higher debt load relative to assets than 95% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

89th percentile

1.13x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

64th percentile

12%

Higher net margin than 64% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

41st percentile

$1,250

Higher top officer pay than 41% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

60th percentile

7.4%

Faster asset growth than 60% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

74th percentile

29%

Faster revenue growth than 74% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$3,963,315

Up $272,724 (+7.4%) from 2023

Liabilities

Down

$4,850,439

Down $255,731 (-5.0%) from 2023

Net Assets

Up

-$887,124

Up $528,455 (+37%) from 2023

Revenue

Up

$4,303,665

Up $977,121 (+29%) from 2023

Expenses

Up

$3,775,210

Up $908,943 (+32%) from 2023

Net Income

Up

$528,455

Up $68,178 (+15%) from 2023

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0-$2.0M-$4.0MAssets 2016: $220,699Liabilities 2016: $299,555Net Assets 2016: -$78,8562016Assets 2017: $2,072,612Liabilities 2017: $3,052,397Net Assets 2017: -$979,7852017Assets 2018: $2,633,554Liabilities 2018: $4,022,184Net Assets 2018: -$1,388,6302018Assets 2019: $2,039,787Liabilities 2019: $3,606,711Net Assets 2019: -$1,566,9242019Assets 2020: $1,495,363Liabilities 2020: $3,472,100Net Assets 2020: -$1,976,7372020Assets 2021: $1,139,374Liabilities 2021: $3,403,799Net Assets 2021: -$2,264,4252021Assets 2022: $1,912,016Liabilities 2022: $3,787,872Net Assets 2022: -$1,875,8562022Assets 2023: $3,690,591Liabilities 2023: $5,106,170Net Assets 2023: -$1,415,5792023Assets 2024: $3,963,315Liabilities 2024: $4,850,439Net Assets 2024: -$887,1242024

Highlighted filing

2024

Assets$3,963,315
Liabilities$4,850,439
Net Assets-$887,124

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2016: $1,620,266Expenses 2016: $1,699,122Net Income 2016: -$78,8562016Revenue 2017: $2,261,377Expenses 2017: $3,162,307Net Income 2017: -$900,9302017Revenue 2018: $2,193,015Expenses 2018: $2,094,884Net Income 2018: $98,1312018Revenue 2019: $2,504,642Expenses 2019: $2,682,936Net Income 2019: -$178,2942019Revenue 2020: $2,345,016Expenses 2020: $2,754,829Net Income 2020: -$409,8132020Revenue 2021: $2,582,650Expenses 2021: $2,870,338Net Income 2021: -$287,6882021Revenue 2022: $3,045,178Expenses 2022: $2,656,609Net Income 2022: $388,5692022Revenue 2023: $3,326,544Expenses 2023: $2,866,267Net Income 2023: $460,2772023Revenue 2024: $4,303,665Expenses 2024: $3,775,210Net Income 2024: $528,4552024

Highlighted filing

2024

Revenue$4,303,665
Expenses$3,775,210
Net Income$528,455

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 9, 2025
Return Version
2023v6.0
Gross Receipts
$4,303,665
Mission and Program Overview

Mission

To provide educational services to a primarily high poverty demographic group of students.

Public Charter School providing educational services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$664,399$2,778,845▲ $2,114,446
Cash and Non-Interest-Bearing Accounts$2,102,633$348,445▼ $1,754,188
Pledges and Grants Receivable$31,916$33,117▲ $1,201
Prepaid Expenses and Deferred Charges$7,000$7,000→ $0
Total Assets$3,690,591$3,963,315▲ $272,724
Other Assets Total$884,643$795,908▼ $88,735
Liabilities
Other Liabilities$2,675,622$3,474,775▲ $799,153
Accounts Payable and Accrued Expenses$2,430,548$1,375,664▼ $1,054,884
Total Liabilities$5,106,170$4,850,439▼ $255,731
Net Assets / Fund Balance
Net Assets With Donor Restrictions$0$0→ $0
Net Assets Without Donor Restrictions$-1,415,579$-887,124▲ $528,455
Total Net Assets Fund Balance$-1,415,579$-887,124▲ $528,455
Total Liabilities and Net Assets / Fund Balance$3,690,591$3,963,315▲ $272,724

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,191,535$0$0
Other Land Buildings$1,357,077$474,105$0
Land$0-$0
Equipment$80,360$122,036$0
Leasehold Improvements$149,873$78,791$0
Other Assets Org$240,439--
Compensation and Service Providers

Employees

NameTitleBaseTotal
Jamal NaiyerBoard Chair$1,250$1,250
Jalal KassabBoard Member$1,125$1,125
Yusuf MeccaBoard Member$1,125$1,125
Daouda KeitaBoard Member$875$875
Syed AftabBoard Member$625$625

Highest Paid Contractors

ContractorServicesLocationCompensation
Complete Bus and Specialty VehiclesStudent Transportation13077 State Route 138, Clarksburg, OH 43115$1,271,854
Prestige SolutionsManagement2083 Chardon Road, Columbus, OH 43220$464,100
Kismayo Food ServicesFood Services3612 Cleveland Ave, Columbus, OH 43224$149,141
Revenue and Support

Revenue Composition

Contributions and Grants
$4,303,665
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$4,303,665
Change in Net Assets
$528,455

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,303,665
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$4,303,665
Total Revenue per Form 990
$4,303,665
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,937,667
Salaries, Compensation, and Employee Benefits$1,837,543
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,645,945--$1,645,945
Depreciation Depletion$686,554--$686,554
Fees for Services Management$552,568--$552,568
Other Expenses$192,575$0$0$192,575
Other Employee Benefits$191,598--$191,598
Fees for Services Other$188,900--$188,900
Occupancy$129,035--$129,035
Fees for Services Accounting$46,202--$46,202
All Other Expenses$20,966--$20,966
Insurance$18,617--$18,617
Interest$12,101--$12,101
Total Functional Expenses$3,775,210$0$0$3,775,210

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,775,210
Total Expenses per Audited Statements$3,775,210
Total Expenses per Form 990$3,775,210
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$1,536,623
Non Current Portion of Long Term Obligations$983,085
Deferred Inflows of Resources - Pension$446,081
Deferred Inflows of Resources - OPEB$261,601
Net OPEB Liability$247,385
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 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
No

Governance Explanations

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

The officers of the Board and the School's sponsor review the Form 990. It is then processed and submitted by the School Treasurer.

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

The Board monitors compliance with its conflict of interest policy by reviewing contracts entered into each year during its board meetings. In addition, financial activity and contracts are reviewed by the board and the sponsor on at least a bi-monthly basis.

Form 990, Part VI, Section C, Line 19

The schools governing documents and conflict of interest policy are maintained by the legal counsel and Treasurer and are available upon request.

Filing and Contact Details

Filer

Filer Name
Zenith Academy West
EIN
47-2922671
Phone
6142725883
Address
3885 South Boulevard, Columbus, OH 43204

Signing Officer

Name
C David Massa
Title
Treasurer
Phone
3305150572
Signed
2025-04-09

Organization Details

Principal Officer
C David Massa
Formed
2015
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
5
Employees
45
Volunteers
0
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IRS990ScheduleD/EquipmentGrp/BookValueAmt080360
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0122036
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0202396
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt03775210
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt00
IRS990ScheduleD/InvestmentExpensesNotIncldAmt00
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0149873
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt078791
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt0228664
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LossesReportedAmt00
IRS990ScheduleD/NetUnrealizedGainsInvstAmt00
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt065254
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1490215
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt2240439
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/BookValueAmt01357077
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0474105
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt01831182
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0983085
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11536623
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2247385
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3446081
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt4261601
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Non Current 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/RevenueSubtotalAmt04303665
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02778845
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0795908
IRS990ScheduleD/TotalExpensesPerForm990Amt03775210
IRS990ScheduleD/TotalLiabilityAmt03474775
IRS990ScheduleD/TotalRevenuePerForm990Amt04303665
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04303665
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03775210
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 organization maintains a website wherein the policy is explained, as well as, on its enrollment materials.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The officers of the Board and the School's sponsor review the Form 990. It is then processed and submitted by the School Treasurer.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Board monitors compliance with its conflict of interest policy by reviewing contracts entered into each year during its board meetings. In addition, financial activity and contracts are reviewed by the board and the sponsor on at least a bi-monthly basis.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The schools governing documents and conflict of interest policy are maintained by the legal counsel and Treasurer and are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt03690591
IRS990/TotalAssetsEOYAmt03963315
IRS990/TotalAssetsGrp/BOYAmt03690591
IRS990/TotalAssetsGrp/EOYAmt03963315
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt04303665
IRS990/TotalEmployeeCnt045
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03775210
IRS990/TotalFunctionalExpensesGrp/TotalAmt03775210
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05106170
IRS990/TotalLiabilitiesEOYAmt04850439
IRS990/TotalLiabilitiesGrp/BOYAmt05106170
IRS990/TotalLiabilitiesGrp/EOYAmt04850439
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-1415579
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-887124
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt00
IRS990/TotalOtherProgSrvcGrantAmt00
IRS990/TotalOtherProgSrvcRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt03775210
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt05000
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt04303665
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03690591
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03963315
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X

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