Civic Intelligence

Dublin Preparatory Academy

EIN 83-4114406 • 501(c)3 • Cincinnati, OH

Profile

Northside Preparatory Academy is a public, community school. We are our own school district sponsored by Richland Academy of the Arts which provides oversight and enforces academic, fiscal, and legal accountability. We are managed by ACCEL Schools, a high performing network of over 50 charter schools located throughout the United States.

4750 Winton RoadCincinnati, OH 45232

www.northsideprepacademy.org

Siviq Scores

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

Liabilities / Assets

89th percentile

0.79x

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

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

87th percentile

1.28x

Higher debt load relative to revenue than 87% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

46th percentile

3.1%

Higher net margin than 46% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

43rd percentile

2.6%

Faster asset growth than 43% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2024

Revenue Growth

54th percentile

9.0%

Faster revenue growth than 54% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2024

Assets

Down

$7,641,903

Down $81,245 (-1.1%) from 2023

Liabilities

Down

$6,059,234

Down $225,832 (-3.6%) from 2023

Net Assets

Up

$1,582,669

Up $144,587 (+10%) from 2023

Revenue

Up

$4,716,969

Up $160,639 (+3.5%) from 2023

Expenses

Up

$4,572,382

Up $265,842 (+6.2%) from 2023

Net Income

Down

$144,587

Down $105,203 (-42%) from 2023

Trend Graphs

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2021: $1,070,261Liabilities 2021: $431,482Net Assets 2021: $638,7792021Assets 2022: $7,262,777Liabilities 2022: $6,074,485Net Assets 2022: $1,188,2922022Assets 2023: $7,723,148Liabilities 2023: $6,285,066Net Assets 2023: $1,438,0822023Assets 2024: $7,641,903Liabilities 2024: $6,059,234Net Assets 2024: $1,582,6692024

Highlighted filing

2024

Assets$7,641,903
Liabilities$6,059,234
Net Assets$1,582,669

Operations Trend

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

$6.0M$4.0M$2.0M$0Revenue 2021: $3,733,927Expenses 2021: $3,095,148Net Income 2021: $638,7792021Revenue 2022: $3,968,644Expenses 2022: $3,419,131Net Income 2022: $549,5132022Revenue 2023: $4,556,330Expenses 2023: $4,306,540Net Income 2023: $249,7902023Revenue 2024: $4,716,969Expenses 2024: $4,572,382Net Income 2024: $144,5872024

Highlighted filing

2024

Revenue$4,716,969
Expenses$4,572,382
Net Income$144,587

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Mar 13, 2025
Return Version
2023v6.0
Gross Receipts
$4,716,969
Mission and Program Overview

Mission

Northside Preparatory Academy is a public, community school. We are our own school district sponsored by Richland Academy of the Arts which provides oversight and enforces academic, fiscal, and legal accountability. We are managed by ACCEL Schools, a high performing network of over 50 charter schools located throughout the United States.

We are a public community school open to all K-8 students and believe in community, family partnerships, and supporting our students with academics and beyond.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,085,448$3,994,414▼ $91,034
Cash and Non-Interest-Bearing Accounts$1,785,486$2,336,855▲ $551,369
Pledges and Grants Receivable$381,094$116,914▼ $264,180
Prepaid Expenses and Deferred Charges-$41,468-
Accounts Receivable$141$141→ $0
Total Assets$7,723,148$7,641,903▼ $81,245
Other Assets Total$1,470,979$1,152,111▼ $318,868
Liabilities
Other Liabilities$5,851,585$5,786,211▼ $65,374
Accounts Payable and Accrued Expenses$433,481$273,023▼ $160,458
Total Liabilities$6,285,066$6,059,234▼ $225,832
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,438,082$1,582,669▲ $144,587
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$1,438,082$1,582,669▲ $144,587
Total Liabilities and Net Assets / Fund Balance$7,723,148$7,641,903▼ $81,245

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,686,530$356,761$0
Other Land Buildings$219,251$101,090$0
Land$0-$0
Equipment$48,518$275,812$0
Leasehold Improvements$40,115$19,271$0
Other Assets Org$114,523--
Compensation and Service Providers

Employees

NameTitleBaseTotal
Traci JemisonBoard Member$1,000$1,000
Brandi ElliottBoard Member$875$875
Martha JamesBoard Member$875$875
Matt WahlertBoard Chair$750$750
Michael OdiosoBoard Member$750$750

Highest Paid Contractors

ContractorServicesLocationCompensation
Accel Schools IncEducation Management Services4700 Rockside Rd Ste 440, Ste 1750, Independence, OH 44131$997,336
CsrehRent222 SW Columbia St, 500, Portland, OR 97035$304,500
Baked by Anita CateringStudent Food Service1124 Wionna Ave, Ste 25, Cincinnati, OH 45224$272,357
ProCare TherapyStudent Support Services5550 Peachtree Pkwy, Peachtree Corners, GA 30092$136,430
City Wide Facilities SolutionsCleaning Services3435 Stelzer Road, Columbus, OH 43219$119,377
Revenue and Support

Revenue Composition

Contributions and Grants
$4,716,969
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$4,716,969
Change in Net Assets
$144,587

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,716,969
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$4,716,969
Total Revenue per Form 990
$4,716,969
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,033,892
Salaries, Compensation, and Employee Benefits$1,538,490
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,051,919--$1,051,919
Fees for Services Other$838,852--$838,852
Fees for Services Management$717,860--$717,860
Other Employee Benefits$486,571--$486,571
Other Expenses$329,261$0$0$329,261
Interest$304,500--$304,500
Occupancy$280,236--$280,236
Payments to Affiliates$263,482--$263,482
Advertising$59,561--$59,561
Fees for Services Legal$54,000--$54,000
Fees for Services Accounting$35,624--$35,624
Insurance$14,815--$14,815
All Other Expenses$11,389--$11,389
Total Functional Expenses$4,572,382$0$0$4,572,382

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,572,382
Total Expenses per Audited Statements$4,572,382
Total Expenses per Form 990$4,572,382
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
NonCurrent Portion of Long Term Obligations$4,018,291
Net Pension Liability$1,353,742
Deferred Inflows of Resources - Pension$220,588
Deferred Inflows of Resources - OPEB$132,915
Net OPEB Liability$60,675
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
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 LLC, for certain instructional administrative and financial services.

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

The return is prepared and reviewed by the fiscal officer. Upon completion, the return is provided to the Board President for review. Once approved, the fiscal officer signs and submits the return.

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

Financial statements, governing documents and board policies are maintained by the fiscal officer and management company and may be provided upon request.

Filing and Contact Details

Filer

Filer Name
Dublin Preparatory Academy
EIN
83-4114406
Phone
5132764166
Address
4750 Winton Road, Cincinnati, OH 45232
Doing Business As
Northside Preparatory Academy

Signing Officer

Name
C David Massa
Title
Treasurer
Phone
3305150572
Signed
2025-03-13

Organization Details

Principal Officer
C David Massa
Formed
2020
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
0
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

All other professional and technical services provided.

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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/Desc0At Northside Preparatory Academy, we provide a standards-based curriculum that teaches students skills for college and career readiness. Northside Preparatory Academy is accredited by CogniaTM for meeting the highest standards of education in ongoing third-party review. Our curriculum is built on the Ohio Learning Standards (OLS) for English Language Arts, Mathematics, Science, Social Studies, Visual Arts, and Physical Education.
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IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt0263482
IRS990/PaymentsToAffiliatesGrp/TotalAmt0263482
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0381094
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0116914
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt041468
IRS990/PrincipalOfficerNm0C David Massa
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt04556330
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt02921377
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0249790
IRS990/PYSalariesCompEmpBnftPaidAmt01385163
IRS990/PYTotalExpensesAmt04306540
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt04556330
IRS990/ReconcilationRevenueExpnssAmt0144587
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt04716969
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt03686530
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0356761
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt04043291
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt00
IRS990ScheduleD/DonatedServicesUseFcltsAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt048518
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0275812
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0324330
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt04572382
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt00
IRS990ScheduleD/InvestmentExpensesNotIncldAmt00
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt040115
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt019271
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt059386
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LossesReportedAmt00
IRS990ScheduleD/NetUnrealizedGainsInvstAmt00
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0103884
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1933704
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt2114523
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/BookValueAmt0219251
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0101090
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt0320341
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04018291
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11353742
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt260675
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3220588
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt4132915
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NonCurrent 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/RevenueSubtotalAmt04716969
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03994414
IRS990ScheduleD/TotalBookValueOtherAssetsAmt01152111
IRS990ScheduleD/TotalExpensesPerForm990Amt04572382
IRS990ScheduleD/TotalLiabilityAmt05786211
IRS990ScheduleD/TotalRevenuePerForm990Amt04716969
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04716969
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04572382
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/ExplanationTxt0Posted on the school's website.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The school contracted with a management company, Accel Schools LLC, for certain instructional administrative and financial services.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The return is prepared and reviewed by the fiscal officer. Upon completion, the return is provided to the Board President for review. Once approved, the fiscal officer signs and submits the return.
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/ExplanationTxt3Financial statements, governing documents and board policies are maintained by the fiscal officer and management company and may be provided upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4All other professional and technical services provided.
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 11g
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt07723148
IRS990/TotalAssetsEOYAmt07641903
IRS990/TotalAssetsGrp/BOYAmt07723148
IRS990/TotalAssetsGrp/EOYAmt07641903
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt04716969
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00

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