Civic Intelligence

Tri-State STEM-M Early College High School

990 • Fiscal year 2022 • EIN 47-4951256

Jul 01, 2021 to Jun 30, 2022 • Filed on May 12, 2023

702 Solida RoadSouth Point, OH 45680

(740) 377-4433

Siviq Scores

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

Liabilities / Assets

75th percentile

0.19x

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

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

68th percentile

0.10x

Higher debt load relative to revenue than 68% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Net Margin

42nd percentile

2.2%

Higher net margin than 42% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

70th percentile

$55,310

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 7.1% of source-year revenue.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Asset Growth

10th percentile

-22%

Faster asset growth than 10% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

53rd percentile

9.9%

Faster revenue growth than 53% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Assets

Down

$396,325

Down $109,904 (-22%) from 2021

Net Assets

Up

$319,439

Up $17,114 (+5.7%) from 2021

Liabilities

Down

$76,886

Down $127,018 (-62%) from 2021

Revenue

Up

$784,195

Up $70,753 (+9.9%) from 2021

Expenses

Down

$767,081

Down $121,525 (-14%) from 2021

Net Income

Up

$17,114

Up $192,278 (+110%) from 2021

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2017: $394,798Liabilities 2017: $0Net Assets 2017: $394,7982017Assets 2018: $390,683Liabilities 2018: $79,815Net Assets 2018: $310,8682018Assets 2019: $276,094Liabilities 2019: $85,851Net Assets 2019: $190,2432019Assets 2020: $662,634Liabilities 2020: $185,145Net Assets 2020: $477,4892020Assets 2021: $506,229Liabilities 2021: $203,904Net Assets 2021: $302,3252021Assets 2022: $396,325Liabilities 2022: $76,886Net Assets 2022: $319,4392022Assets 2023: $402,642Liabilities 2023: $90,696Net Assets 2023: $311,9462023Assets 2024: $453,757Liabilities 2024: $118,588Net Assets 2024: $335,1692024

Highlighted filing

2022

Assets$396,325
Liabilities$76,886
Net Assets$319,439

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2017: $62,632Expenses 2017: $264,911Net Income 2017: -$202,2792017Revenue 2018: $566,843Expenses 2018: $623,943Net Income 2018: -$57,1002018Revenue 2019: $564,103Expenses 2019: $684,728Net Income 2019: -$120,6252019Revenue 2020: $1,106,410Expenses 2020: $819,164Net Income 2020: $287,2462020Revenue 2021: $713,442Expenses 2021: $888,606Net Income 2021: -$175,1642021Revenue 2022: $784,195Expenses 2022: $767,081Net Income 2022: $17,1142022Revenue 2023: $862,702Expenses 2023: $870,195Net Income 2023: -$7,4932023Revenue 2024: $1,056,503Expenses 2024: $1,033,280Net Income 2024: $23,2232024

Highlighted filing

2022

Revenue$784,195
Expenses$767,081
Net Income$17,114
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 12, 2023
Return Version
2021v4.2
Gross Receipts
$784,195
Mission and Program Overview

Mission

The mission of the School is to inspire all students to achieve personal excellence, pursue world class STEM-M education and become self directed life-long learners.

a STEM school established in 2017 with a focus on science technology, engineering, math, and medical.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$485,973$387,314▼ $98,659
Land, Buildings, and Equipment, Net$6,523$5,355▼ $1,168
Accounts Receivable$3,750--
Prepaid Expenses and Deferred Charges$9,230$3,542▼ $5,688
Pledges and Grants Receivable$753$114▼ $639
Total Assets$506,229$396,325▼ $109,904
Liabilities
Other Liabilities$165,932$67,785▼ $98,147
Accounts Payable and Accrued Expenses$37,972$9,101▼ $28,871
Total Liabilities$203,904$76,886▼ $127,018
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$236,404$258,718▲ $22,314
Net Assets With Donor Restrictions$65,921$60,721▼ $5,200
Total Net Assets Fund Balance$302,325$319,439▲ $17,114
Total Liabilities and Net Assets / Fund Balance$506,229$396,325▼ $109,904

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$5,355$1,655$7,010
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Shelby DavisonAssistant DirectorFT$55,310$55,310
Joshua JosephInterim DirectorFT$53,928$53,928

Board Members and Trustees

NameTitle
Mike DyerBoard President
Jennifer HowardBoard Vice President
Carl DarlingBoard Member
Dan JeffriesBoard Member
Jennifer PlymaleBoard Member
Joey TraderBoard Member
Sandra BlackburnBoard Member
Tammy RizzoTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$154,339
Program Service Revenue
$629,805
Investment Income
$45
Other Revenue
$6
All Other Contributions
$42,494
Change in Net Assets
$17,114

Audited Revenue Reconciliation

Revenue per Audited Statements
$784,195
Total Revenue per Audited Statements
$784,195
Total Revenue per Form 990
$784,195
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$767,081
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
Fees for Services Management$571,761--$571,761
Other Expenses$45,392--$45,392
Information Technology$36,965--$36,965
All Other Expenses$33,921--$33,921
Occupancy$26,091--$26,091
Fees for Services Other$12,108--$12,108
Conferences and Meetings$2,543--$2,543
Depreciation Depletion$1,168--$1,168
Interest$298--$298
Total Functional Expenses$767,081$0$0$767,081

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$767,081
Total Expenses per Audited Statements$767,081
Total Expenses per Form 990$767,081
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
Federal income taxes$37,787
PPP Loan$10,925
Payable to Other Governmental Entities$6,995
Educational Service Center Council of Government ESCCOG$6,783
College Credit Plus Adjustment Payable to the Ohio Department of Education$5,295
Other Intergovernmental Payable-
Capital Lease Payable-
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
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

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

The 990 is prepared through a contracted third party. Once the third party completes the 990 it is reviewed by the Treasurer of Tri-State STEMM School. The treasurer then provides the governing Board a copy to review.

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

The policy is reviewed annually by the Board, Executive Director and legal counsel who we contract with to update our policies. All school policies are available for the public to view upon request. The annual financial statements are audited by the Ohio Auditor of State and are available on-line at the Auditors website.

Form 990, Part VI, Section B, Line 15A-B

The Executive Directors compensation package is reviewed and evaluated by the Board annually. The Board will go into executive session to discuss compensation and goals.

Form 990, Part VI, Section C, Line 18-19

All school policies are available for the public to view upon request. The annual financial statements are audited by the Ohio Auditor of State and are available on-line at the Auditors website.

Form 990, Part VII, Section E, Line 12

All employees including the Executive Director are employed by the Educational Service Center Council of Governments EIN 26-3213462. All salaries and related benefits are paid and reported by the Council on the appropriate federal tax forms.

Filing and Contact Details

Filer

Filer Name
Tri-state Stemm School
EIN
47-4951256
Phone
7403774433
Address
702 SOLIDA ROAD, SOUTH POINT, OH 45680

Signing Officer

Name
Tammy Rizzo
Title
Treasurer
Phone
7403774433
Signed
2023-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tammy Rizzo
Formed
2017
Legal Domicile
Oh
Voting Board Members
7
Independent Board Members
7
Employees
0

Preparer

Firm
Gueye & Associates CPA Inc
Address
2246 S HAMILTON RD SUITE 102, COLUMBUS, OH 43232
Preparer
Alioune Gueye
Phone
6143420297
Supplemental Narrative

Additional Explanations

Form 990, Part V, Line 2A

All workers of the Tri-State STEMM School are employed by the Educational Service Center Council of Governments Council, EIN 26-3213462.All salaries and related benefits are paid and reported by the Council on the appropriate federal tax forms. The Council is a legally separate body politic and corporate served by an appointed five-member Board of Directors and meets the definition of regional council of governments under chapter 167 of the Ohio Revised Code. The Council primarily provides employment services to state and local governments as well as non-profit entities in Central Ohio.

Form 990, Part IX, Line 11A

The School paid a total of 571,761 to the Educational Service Center Council of Government ESCOG. These services include payroll, month-end accounting, accounts payable, accounts receivable, fiscal support, tax reporting,and general office support, EMIS and record keeping. The total of 571,761 is composed as follows 1 460,014 salaries and benefit related expenses, 2111,747 as other services.

Form 990, Part XII, Line 2C

The school was established under Section 3326 of the Ohio Revised Code and is subject to audits by the Ohio Auditor of State. Tri-State STEM-M School received an unmodified clean opinion for its fiscal year 2022 audit.

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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Educational Service Center Council of Government ESCCOG
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Payable to Other Governmental Entities
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3PPP Loan
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4College Credit Plus Adjustment Payable to the Ohio Department of Education
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc5Other Intergovernmental Payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc6Capital Lease Payable
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
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IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0The School receives educational grants from the Ohio Department of Education.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1As a public school in the State of Ohio, Tri-STate STEM-M Early College High School is not subject to Rev. Proc. 75-50.
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IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc17
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0All workers of the Tri-State STEMM School are employed by the Educational Service Center Council of Governments Council, EIN 26-3213462.All salaries and related benefits are paid and reported by the Council on the appropriate federal tax forms. The Council is a legally separate body politic and corporate served by an appointed five-member Board of Directors and meets the definition of regional council of governments under chapter 167 of the Ohio Revised Code. The Council primarily provides employment services to state and local governments as well as non-profit entities in Central Ohio.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The 990 is prepared through a contracted third party. Once the third party completes the 990 it is reviewed by the Treasurer of Tri-State STEMM School. The treasurer then provides the governing Board a copy to review.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The policy is reviewed annually by the Board, Executive Director and legal counsel who we contract with to update our policies. All school policies are available for the public to view upon request. The annual financial statements are audited by the Ohio Auditor of State and are available on-line at the Auditors website.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Executive Directors compensation package is reviewed and evaluated by the Board annually. The Board will go into executive session to discuss compensation and goals.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4All school policies are available for the public to view upon request. The annual financial statements are audited by the Ohio Auditor of State and are available on-line at the Auditors website.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5All employees including the Executive Director are employed by the Educational Service Center Council of Governments EIN 26-3213462. All salaries and related benefits are paid and reported by the Council on the appropriate federal tax forms.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The School paid a total of 571,761 to the Educational Service Center Council of Government ESCOG. These services include payroll, month-end accounting, accounts payable, accounts receivable, fiscal support, tax reporting,and general office support, EMIS and record keeping. The total of 571,761 is composed as follows 1 460,014 salaries and benefit related expenses, 2111,747 as other services.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7The school was established under Section 3326 of the Ohio Revised Code and is subject to audits by the Ohio Auditor of State. Tri-State STEM-M School received an unmodified clean opinion for its fiscal year 2022 audit.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part V, Line 2a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15a-b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 18-19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VII, Section E, Line 12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 11a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part XII, Line 2c
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IRS990/USAddress/AddressLine1Txt0702 SOLIDA ROAD
IRS990/USAddress/CityNm0SOUTH POINT
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
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