Civic Intelligence

Horizon Science Academy Primary

990 • Fiscal year 2020 • EIN 82-3913050

Jul 01, 2019 to Jun 30, 2020 • Filed on May 17, 2021

Organization Profile
2899 Morse RoadColumbus, OH 43220

(847) 227-9845

Siviq Scores

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

Liabilities / Assets

94th percentile

1.11x

Higher debt load relative to assets than 94% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

86th percentile

1.13x

Higher debt load relative to revenue than 86% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

24th percentile

-8.8%

Higher net margin than 24% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

54th percentile

$70,000

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 2.5% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

99th percentile

885%

Faster asset growth than 99% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

71st percentile

16%

Faster revenue growth than 71% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets94th percentile

Assets

Up

$2,813,203

Up $2,527,609 (+885%) from 2019

Net Assets

Down

-$320,232

Down $242,650 (-313%) from 2019

Liabilities

Up

$3,133,435

Up $2,770,259 (+763%) from 2019

Revenue And Expenses
Liabilities / Revenue86th percentileNet Margin24th percentile

Revenue

Up

$2,772,943

Up $373,552 (+16%) from 2019

Expenses

Up

$3,015,593

Up $542,119 (+22%) from 2019

Net Income

Down

-$242,650

Down $168,567 (-228%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth99th percentile

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

$10M$5.0M$0-$5.0MAssets 2019: $285,594Liabilities 2019: $363,176Net Assets 2019: -$77,5822019Assets 2020: $2,813,203Liabilities 2020: $3,133,435Net Assets 2020: -$320,2322020Assets 2021: $4,341,719Liabilities 2021: $3,144,894Net Assets 2021: $1,196,8252021Assets 2022: $8,670,787Liabilities 2022: $5,691,285Net Assets 2022: $2,979,5022022Assets 2023: $9,867,462Liabilities 2023: $6,259,389Net Assets 2023: $3,608,0732023Assets 2024: $9,974,025Liabilities 2024: $6,299,032Net Assets 2024: $3,674,9932024

Highlighted filing

2020

Assets$2,813,203
Liabilities$3,133,435
Net Assets-$320,232
Open 2020 Filing

Operations Trend

Revenue Growth71st percentile

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2019: $2,399,391Expenses 2019: $2,473,474Net Income 2019: -$74,0832019Revenue 2020: $2,772,943Expenses 2020: $3,015,593Net Income 2020: -$242,6502020Revenue 2021: $6,032,414Expenses 2021: $4,515,357Net Income 2021: $1,517,0572021Revenue 2022: $7,336,397Expenses 2022: $5,553,720Net Income 2022: $1,782,6772022Revenue 2023: $7,224,492Expenses 2023: $6,595,921Net Income 2023: $628,5712023Revenue 2024: $7,038,334Expenses 2024: $6,971,414Net Income 2024: $66,9202024

Highlighted filing

2020

Revenue$2,772,943
Expenses$3,015,593
Net Income-$242,650
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
May 17, 2021
Return Version
2019v5.0
Gross Receipts
$2,772,943
Mission and Program Overview

Mission

The mission of horizon science academy primary is to prepare students to succeed in school and the world by offering a high-quality stem education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Prepaid Expenses and Deferred Charges$36,001$1,804,739▲ $1,768,738
Cash and Non-Interest-Bearing Accounts$105,313$861,164▲ $755,851
Land, Buildings, and Equipment, Net$143,422$126,670▼ $16,752
Pledges and Grants Receivable$858$19,457▲ $18,599
Accounts Receivable-$1,173-
Total Assets$285,594$2,813,203▲ $2,527,609
Liabilities
Other Liabilities-$2,190,820-
Unsecured Notes Loans Payable-$542,600-
Accounts Payable and Accrued Expenses$363,176$398,036▲ $34,860
Grants Payable-$1,979-
Total Liabilities$363,176$3,133,435▲ $2,770,259
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-77,582$-320,232▼ $242,650
Total Net Assets Fund Balance$-77,582$-320,232▼ $242,650
Total Liabilities and Net Assets / Fund Balance$285,594$2,813,203▲ $2,527,609

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$115,844$66,780$182,624
Leasehold Improvements$10,826$984$11,810
Compensation and Service Providers
Top Officer Pay54th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Crystal SeeleyPrincipalFT$70,000$70,000

Board Members and Trustees

NameTitle
Ernie KiekPresident
Michael PrattBoard Member
Nasncy CalvaryBoard Member
Natenon TongtaeBoard Member
Reyhan SafakBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$2,753,068
Program Service Revenue
$19,875
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-242,650

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,772,943
Total Revenue per Audited Statements
$2,772,943
Total Revenue per Form 990
$2,772,943
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,857,640
Other Expenses$1,157,953
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,087,966--$1,087,966
Pension Plan Contributions$587,398--$587,398
Occupancy$391,603--$391,603
Fees for Services Management-$277,294-$277,294
Other Employee Benefits$92,015--$92,015
Current Officers, Directors, Trustees, and Key Employees$70,000--$70,000
Depreciation Depletion$34,508--$34,508
Other Expenses$20,747--$20,747
Payroll Taxes$20,261--$20,261
All Other Expenses$12,495--$12,495
Insurance$11,855--$11,855
Travel$10,460--$10,460
Office Expenses$7,328--$7,328
Fees for Services Accounting$5,632--$5,632
Fees for Services Legal$4,011--$4,011
Advertising$3,938--$3,938
Information Technology$2,000--$2,000
Total Functional Expenses$2,738,299$277,294$0$3,015,593

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,015,593
Total Expenses per Audited Statements$3,015,593
Total Expenses per Form 990$3,015,593
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$1,852,525
Opeb$171,734
Pension$90,997
Net Opeb Liability$75,564
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
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, Page 6, Part VI, Line 3

“The school contracted with concepts school, inc. To serve as the school's management company.”

Form 990, Page 6, Part VI, Line 11B

“Form 990 is prepared by our cpa, the school treasurer reviews the form and copy is provided to the board members for review at the board meeting.”

Form 990, Page 6, Part VI, Line 12C

“The conflict of interest policy is part of the school's by-laws. The school board consistently reviews and discusses any issues that might be in conflict with the policy at the board meetings. All operations of the school are also monitored by the school's sponsor and annually audited by the ohio auditor of state.”

Form 990, Page 6, Part VI, Line 15A

“All employment and compensation decisions are discussed and approved by the board at the board meetings.”

Form 990, Page 6, Part VI, Line 15B

“All employment and compensation decisions are discussed and approved by the board at the board meetings.”

Form 990, Page 6, Part VI, Line 19

“All governing documents and the school's conflict of interest policy are available to anyone upon request. The school's annual audit report is published on the ohio auditor of state's website at http//www.auditor.state.oh.us.”

Filing and Contact Details

Filer

Filer Name
Horizon Science Academy Primary
EIN
82-3913050
Address
2899 MORSE ROAD, COLUMBUS, OH 43220

Signing Officer

Name
Begmurat Nepesov
Title
Treasurer
Phone
6143260687
Signed
2021-05-17

Organization Details

Principal Officer
Crystal Seeley
Voting Board Members
5
Independent Board Members
5
Employees
57

Preparer

Firm
Bhm CPA Group Inc
Address
PO BOX 875, CIRCLEVILLE, OH 43113-0875
Preparer
Michael a Balestra
Phone
7404745210
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL CONTRACTED WITH CONCEPTS SCHOOL, INC. TO SERVE AS THE SCHOOL'S MANAGEMENT COMPANY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS PREPARED BY OUR CPA, THE SCHOOL TREASURER REVIEWS THE FORM AND COPY IS PROVIDED TO THE BOARD MEMBERS FOR REVIEW AT THE BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE CONFLICT OF INTEREST POLICY IS PART OF THE SCHOOL'S BY-LAWS. THE SCHOOL BOARD CONSISTENTLY REVIEWS AND DISCUSSES ANY ISSUES THAT MIGHT BE IN CONFLICT WITH THE POLICY AT THE BOARD MEETINGS. ALL OPERATIONS OF THE SCHOOL ARE ALSO MONITORED BY THE SCHOOL'S SPONSOR AND ANNUALLY AUDITED BY THE OHIO AUDITOR OF STATE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL EMPLOYMENT AND COMPENSATION DECISIONS ARE DISCUSSED AND APPROVED BY THE BOARD AT THE BOARD MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL EMPLOYMENT AND COMPENSATION DECISIONS ARE DISCUSSED AND APPROVED BY THE BOARD AT THE BOARD MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL GOVERNING DOCUMENTS AND THE SCHOOL'S CONFLICT OF INTEREST POLICY ARE AVAILABLE TO ANYONE UPON REQUEST. THE SCHOOL'S ANNUAL AUDIT REPORT IS PUBLISHED ON THE OHIO AUDITOR OF STATE'S WEBSITE AT HTTP//WWW.AUDITOR.STATE.OH.US.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-320232
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ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/PersonNm0BEGMURAT NEPESOV
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06143260687
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-05-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HORIZON SCIENCE ACADEMY PRIMARY
ReturnHeader/Filer/BusinessNameControlTxt0HORI
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ReturnHeader/Filer/USAddress/AddressLine1Txt02899 MORSE ROAD
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BHM CPA GROUP INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 875
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CIRCLEVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0431130875
ReturnHeader/PreparerPersonGrp/PhoneNum07404745210
ReturnHeader/PreparerPersonGrp/PreparationDt02021-05-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL A BALESTRA
ReturnHeader/ReturnTs02021-05-17T20:46:45-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-07-01
ReturnHeader/TaxPeriodEndDt02020-06-30
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,813,203
Liabilities
$3,133,435
Net assets
-$320,232
Revenue
$2,772,943
Expenses
$3,015,593
Net income
-$242,650
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$9.97$6.30$3.67$7.04$6.97$0.07
2023Detailed filing. Detailed filing data is available for this year.$9.87$6.26$3.61$7.22$6.60$0.63
2022Detailed filing. Detailed filing data is available for this year.$8.67$5.69$2.98$7.34$5.55$1.78
2021Detailed filing. Detailed filing data is available for this year.$4.34$3.14$1.20$6.03$4.52$1.52
2020Detailed filing. Detailed filing data is available for this year.$2.81$3.13$0.32$2.77$3.02$0.24
2019Detailed filing. Detailed filing data is available for this year.$0.29$0.36$0.08$2.40$2.47$0.07