Civic Intelligence

Mount Auburn Preparatory Academy

990 • Fiscal year 2021 • EIN 82-4973260

Jul 01, 2020 to Jun 30, 2021 • Filed on Apr 08, 2022

Organization Profile
244 Southern AvenueCincinnati, OH 45219

(330) 515-0572

Siviq Scores

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

Liabilities / Assets

99th percentile

2.06x

Higher debt load relative to assets than 99% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

89th percentile

1.26x

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

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

11th percentile

-19%

Higher net margin than 11% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

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

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

41st percentile

5.5%

Faster asset growth than 41% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

59th percentile

21%

Faster revenue growth than 59% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets99th percentile

Assets

Up

$2,147,075

Up $111,545 (+5.5%) from 2020

Net Assets

Down

-$2,284,956

Down $673,248 (-42%) from 2020

Liabilities

Up

$4,432,031

Up $784,793 (+22%) from 2020

Revenue And Expenses
Liabilities / Revenue89th percentileNet Margin11th percentile

Revenue

Up

$3,510,949

Up $608,405 (+21%) from 2020

Expenses

Up

$4,184,197

Up $290,110 (+7.5%) from 2020

Net Income

Up

-$673,248

Up $318,295 (+32%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth41st percentile

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

$15M$10M$5.0M$0-$5.0MAssets 2019: $303,270Liabilities 2019: $923,435Net Assets 2019: -$620,1652019Assets 2020: $2,035,530Liabilities 2020: $3,647,238Net Assets 2020: -$1,611,7082020Assets 2021: $2,147,075Liabilities 2021: $4,432,031Net Assets 2021: -$2,284,9562021Assets 2022: $4,497,932Liabilities 2022: $6,942,134Net Assets 2022: -$2,444,2022022Assets 2023: $8,912,691Liabilities 2023: $11,823,247Net Assets 2023: -$2,910,5562023

Highlighted filing

2021

Assets$2,147,075
Liabilities$4,432,031
Net Assets-$2,284,956
Open 2021 Filing

Operations Trend

Revenue Growth59th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2019: $2,432,028Expenses 2019: $3,052,193Net Income 2019: -$620,1652019Revenue 2020: $2,902,544Expenses 2020: $3,894,087Net Income 2020: -$991,5432020Revenue 2021: $3,510,949Expenses 2021: $4,184,197Net Income 2021: -$673,2482021Revenue 2022: $4,523,993Expenses 2022: $4,683,239Net Income 2022: -$159,2462022Revenue 2023: $5,403,701Expenses 2023: $5,870,055Net Income 2023: -$466,3542023

Highlighted filing

2021

Revenue$3,510,949
Expenses$4,184,197
Net Income-$673,248
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Apr 8, 2022
Return Version
2020v4.0
Gross Receipts
$3,510,949
Mission and Program Overview

Mission

The purposes for which the corporation was formed, as stated in its Articles of Incorporation, are to establish and run a charter school in the state of Ohio for the benefit of the children, of the community, and to engage in any other activities incidental to the foregoing purposes for which a corporation may be organized under Chapter 1702 of the Ohio Revised Code; provided, however, that the Corporation is organized and shall at all times be operated exclusively within the confines of IRC 501c3.

To provide opportunities for educational choice to students and families of this community. The organization is primarily engaged in providing instructional services to enrolled students in Grades K-8.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$51,778$328,989▲ $277,211
Land, Buildings, and Equipment, Net$30,359$74,844▲ $44,485
Prepaid Expenses and Deferred Charges$36,051$44,463▲ $8,412
Cash and Non-Interest-Bearing Accounts$73,475$20,510▼ $52,965
Total Assets$2,035,530$2,147,075▲ $111,545
Other Assets Total$1,843,867$1,678,269▼ $165,598
Liabilities
Other Liabilities$2,200,006$2,550,822▲ $350,816
Accounts Payable and Accrued Expenses$1,447,232$1,881,209▲ $433,977
Total Liabilities$3,647,238$4,432,031▲ $784,793
Net Assets / Fund Balance
Net Assets With Donor Restrictions$0$0→ $0
Net Assets Without Donor Restrictions$-1,611,708$-2,284,956▼ $673,248
Total Net Assets Fund Balance$-1,611,708$-2,284,956▼ $673,248
Total Liabilities and Net Assets / Fund Balance$2,035,530$2,147,075▲ $111,545

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$0$0$0
Other Land Buildings$0$0$0
Land$0-$0
Equipment$12,128$63,567$0
Leasehold Improvements$62,716$33,959$0
Other Assets Org$214,430--
Compensation and Service Providers
Top Officer Pay39th percentile

Board Members and Trustees

NameTitle
Matt WahlertBoard Chairman
Corin BurkeBoard Member
Holly JenkinsBoard Member
Michael OdiosoBoard Member
Vatina GrayBoard Member

Highest Paid Contractors

ContractorServicesLocationCompensation
Accel SchoolsManagement Services481 N Cleveland Massillon Road, Akron, OH 44333$549,953
Cincinnati Property ManagementRent352 Gest Street, Cincinnati, OH 45203$528,435
Preferred MealsStudent Food Services5240 St Charles Rd, Berkeley, IL 60163$155,176
Healthpro HeritageSupport Services536 Old Howell Road, Greenville, SC 29615$125,158
Revenue and Support

Revenue Composition

Contributions and Grants
$3,510,949
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$3,510,949
Change in Net Assets
$-673,248

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,510,949
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$3,510,949
Total Revenue per Form 990
$3,510,949
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,092,412
Salaries, Compensation, and Employee Benefits$2,091,785
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,246,828--$1,246,828
Other Employee Benefits$844,957--$844,957
Occupancy$796,621--$796,621
Fees for Services Management$444,866--$444,866
Fees for Services Other$403,252--$403,252
Other Expenses$66,734$0$0$66,734
Depreciation Depletion$56,590--$56,590
Advertising$51,875--$51,875
Interest$42,093--$42,093
Fees for Services Legal$30,000--$30,000
Fees for Services Accounting$28,580--$28,580
All Other Expenses$12,522--$12,522
Insurance$8,332--$8,332
Total Functional Expenses$4,184,197$0$0$4,184,197

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,184,197
Total Expenses per Audited Statements$4,184,197
Total Expenses per Form 990$4,184,197
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$2,147,059
Deferred Inflows of Resources - OPEB$245,146
Net OPEB Liability$120,148
Deferred Inflows of Resources - Pension$38,469
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
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

“The school contracted with a management company, Accel Schools Inc. to provide certain administrative, instructional and financial services.”

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

“The Form 990 is prepared and reviewed by the Fiscal Officer. Upon completion, the return is provided to the Board President and legal counsel for review and approval. Once approved, the fiscal officer signs and files the Form 990.”

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

“The governing board's conflict of interest policy is reviewed with new board members and the full governing board on a periodic basis. Governing board members and key personnel are expected to disclose any relationships that could potentially be perceived as a conflict of interest.”

Form 990, Part VI, Section C, Line 19

“The fiscal officer and board legal counsel maintain governing documents, conflict of interest policy and financial statements, and may be provided upon request.”

Filing and Contact Details

Filer

Filer Name
Mount Auburn Preparatory Academy
EIN
82-4973260
Address
244 Southern Avenue, Cincinnati, OH 45219

Signing Officer

Name
C David Massa
Title
Treasurer
Phone
3305150572
Signed
2022-04-08

Organization Details

Principal Officer
C David Massa
Formed
2018
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
0
Raw XML AppendixShowing 400 of 445 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/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt03510949
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt00
IRS990ScheduleD/BuildingsGrp/DepreciationAmt00
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt00
IRS990ScheduleD/DonatedServicesUseFcltsAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt012128
IRS990ScheduleD/EquipmentGrp/DepreciationAmt063567
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt075695
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt04184197
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt00
IRS990ScheduleD/InvestmentExpensesNotIncldAmt00
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt062716
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt033959
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt096675
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LossesReportedAmt00
IRS990ScheduleD/NetUnrealizedGainsInvstAmt00
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0127847
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt11335992
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt2214430
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/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02147059
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1120148
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt238469
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3245146
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Net Pension Liability
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Net OPEB Liability
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Deferred Inflows of Resources - Pension
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3Deferred Inflows of Resources - OPEB
IRS990ScheduleD/OtherRevenueAmt00
IRS990ScheduleD/OtherRevenuesNotIncludedAmt00
IRS990ScheduleD/PriorYearAdjustmentsAmt00
IRS990ScheduleD/RecoveriesPriorYearGrantsAmt00
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt03510949
IRS990ScheduleD/TotalBookValueLandBuildingsAmt074844
IRS990ScheduleD/TotalBookValueOtherAssetsAmt01678269
IRS990ScheduleD/TotalExpensesPerForm990Amt04184197
IRS990ScheduleD/TotalLiabilityAmt02550822
IRS990ScheduleD/TotalRevenuePerForm990Amt03510949
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03510949
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04184197
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd00
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0Posted on School's Website.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1As a free public school in Ohio, the school does not offer financial assistance or scholarships.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2As a public school in Ohio, funding is awarded by the State of Ohio on a per student basis.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Part I, Line 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Part I, Line 6
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The school contracted with a management company, Accel Schools Inc. to provide certain administrative, instructional and financial services.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Form 990 is prepared and reviewed by the Fiscal Officer. Upon completion, the return is provided to the Board President and legal counsel for review and approval. Once approved, the fiscal officer signs and files the Form 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The governing board's conflict of interest policy is reviewed with new board members and the full governing board on a periodic basis. Governing board members and key personnel are expected to disclose any relationships that could potentially be perceived as a conflict of interest.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The fiscal officer and board legal counsel maintain governing documents, conflict of interest policy and financial statements, and may be provided upon request.
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
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02035530
IRS990/TotalAssetsEOYAmt02147075
IRS990/TotalAssetsGrp/BOYAmt02035530
IRS990/TotalAssetsGrp/EOYAmt02147075
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt03510949
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt04184197
IRS990/TotalFunctionalExpensesGrp/TotalAmt04184197
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03647238
IRS990/TotalLiabilitiesEOYAmt04432031
IRS990/TotalLiabilitiesGrp/BOYAmt03647238
IRS990/TotalLiabilitiesGrp/EOYAmt04432031
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-1611708
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-2284956
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt00
IRS990/TotalOtherProgSrvcGrantAmt00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,147,075
Liabilities
$4,432,031
Net assets
-$2,284,956
Revenue
$3,510,949
Expenses
$4,184,197
Net income
-$673,248
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$8.91$11.8$2.91$5.40$5.87$0.47
2022Summary only. Only limited summary data is available for this year.$4.50$6.94$2.44$4.52$4.68$0.16
2021Detailed filing. Detailed filing data is available for this year.$2.15$4.43$2.28$3.51$4.18$0.67
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.04$3.65$1.61$2.90$3.89$0.99
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.30$0.92$0.62$2.43$3.05$0.62