Civic Intelligence

Central Point Preparatory Academy

EIN 84-4844684 • 501(c)3 • Columbus, OH

Profile

Central Point Preparatory Academy is a public, community school. We are our own school district sponsored by St. Aloysius Orphanage. which provides oversight and enforces academic, fiscal, and legal accountability.

680 Harrisburg PikeColumbus, OH 43223

www.centralpointprep.org

Siviq Scores

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

Liabilities / Assets

96th percentile

1.28x

Higher debt load relative to assets than 96% of similar nonprofits.

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

Liabilities / Revenue

88th percentile

0.93x

Higher debt load relative to revenue than 88% of similar nonprofits.

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

Net Margin

12th percentile

-26%

Higher net margin than 12% of similar nonprofits.

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

Top Officer Pay

41st percentile

$1,000

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

14th percentile

-13%

Faster asset growth than 14% of similar nonprofits.

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

Revenue Growth

15th percentile

-21%

Faster revenue growth than 15% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets96th percentile

Assets

Down

$1,744,330

Down $252,184 (-13%) from 2023

Liabilities

Up

$2,225,209

Up $364,269 (+20%) from 2023

Net Assets

Down

-$480,879

Down $616,453 (-455%) from 2023

Operations
Liabilities / Revenue88th percentileNet Margin12th percentile

Revenue

Down

$2,386,688

Down $646,224 (-21%) from 2023

Expenses

Down

$3,003,141

Down $373,397 (-11%) from 2023

Net Income

Down

-$616,453

Down $272,827 (-79%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth14th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MAssets 2021: $518,820Liabilities 2021: $320,642Net Assets 2021: $198,1782021Assets 2022: $1,987,018Liabilities 2022: $1,507,818Net Assets 2022: $479,2002022Assets 2023: $1,996,514Liabilities 2023: $1,860,940Net Assets 2023: $135,5742023Assets 2024: $1,744,330Liabilities 2024: $2,225,209Net Assets 2024: -$480,8792024

Highlighted filing

2024

Assets$1,744,330
Liabilities$2,225,209
Net Assets-$480,879
Open 2024 Filing

Operations Trend

Revenue Growth15th percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2021: $2,228,878Expenses 2021: $2,030,700Net Income 2021: $198,1782021Revenue 2022: $2,969,267Expenses 2022: $2,688,245Net Income 2022: $281,0222022Revenue 2023: $3,032,912Expenses 2023: $3,376,538Net Income 2023: -$343,6262023Revenue 2024: $2,386,688Expenses 2024: $3,003,141Net Income 2024: -$616,4532024

Highlighted filing

2024

Revenue$2,386,688
Expenses$3,003,141
Net Income-$616,453
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,744,330
Liabilities
$2,225,209
Net assets
-$480,879
Revenue
$2,386,688
Expenses
$3,003,141
Net income
-$616,453
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.74$2.23$0.48$2.39$3.00$0.62
2023Detailed filing. Detailed filing data is available for this year.$2.00$1.86$0.14$3.03$3.38$0.34
2022Detailed filing. Detailed filing data is available for this year.$1.99$1.51$0.48$2.97$2.69$0.28
2021Detailed filing. Detailed filing data is available for this year.$0.52$0.32$0.20$2.23$2.03$0.20
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Mar 5, 2025
Return Version
2023v6.0
Gross Receipts
$2,386,688
Mission and Program Overview

Mission

Central Point Preparatory Academy is a public, community school. We are our own school district sponsored by St. Aloysius Orphanage. which provides oversight and enforces academic, fiscal, and legal accountability.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$267,371$297,000▲ $29,629
Land, Buildings, and Equipment, Net$240,167$147,202▼ $92,965
Cash and Non-Interest-Bearing Accounts$181,321$109,732▼ $71,589
Accounts Receivable$35,925$96,725▲ $60,800
Prepaid Expenses and Deferred Charges$15,986$51,870▲ $35,884
Total Assets$1,996,514$1,744,330▼ $252,184
Other Assets Total$1,255,744$1,041,801▼ $213,943
Liabilities
Other Liabilities$1,571,611$1,675,387▲ $103,776
Accounts Payable and Accrued Expenses$289,329$549,822▲ $260,493
Total Liabilities$1,860,940$2,225,209▲ $364,269
Net Assets / Fund Balance
Net Assets With Donor Restrictions$0$0→ $0
Net Assets Without Donor Restrictions$135,574$-480,879▼ $616,453
Total Net Assets Fund Balance$135,574$-480,879▼ $616,453
Total Liabilities and Net Assets / Fund Balance$1,996,514$1,744,330▼ $252,184

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$0$0$0
Other Land Buildings$34,883$191,193$0
Land$0-$0
Equipment$99,332$117,310$0
Leasehold Improvements$12,987$24,753$0
Other Assets Org$96,209--
Compensation and Service Providers
Top Officer Pay41st percentile

Employees

NameTitleBaseTotal
Elise GregBoard President$1,000$1,000
Janie BakerBoard Member$625$625
Rocky BlackBoard Member$600$600
Shelly NutterBoard Member$435$435

Board Members and Trustees

NameTitle
Felicia KastleBoard Member
Pat CusickBoard Member

Highest Paid Contractors

ContractorServicesLocationCompensation
Accel Schools IncManagement Services4700 Rockside Road, Independence, OH 44131$308,966
RM Imagine Harrisburg Pike OH LLCRent1209 Orange Street, Wilmington, DE 19801$223,878
ProCare TherapyStudent Support Services12608 State Road, North Royalton, OH 44133$219,447
Arlenes CuisineStudent Food Service3000 W 5th Avenue, Columbus, OH 43204$187,414
Premier CleanCleaning ServicePO Box 2662, Columbus, OH 43216$134,062
Revenue and Support

Revenue Composition

Contributions and Grants
$2,386,688
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$2,386,688
Change in Net Assets
$-616,453

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,386,688
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$2,386,688
Total Revenue per Form 990
$2,386,688
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,916,131
Salaries, Compensation, and Employee Benefits$1,087,010
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$606,080--$606,080
Fees for Services Other$482,180--$482,180
Other Employee Benefits$480,930--$480,930
Occupancy$480,478--$480,478
Fees for Services Management$301,860--$301,860
Other Expenses$206,643$0$0$206,643
Depreciation Depletion$114,328--$114,328
Fees for Services Legal$42,000--$42,000
Fees for Services Accounting$35,457--$35,457
Advertising$35,064--$35,064
All Other Expenses$17,730--$17,730
Insurance$12,598--$12,598
Total Functional Expenses$3,003,141$0$0$3,003,141

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,003,141
Total Expenses per Audited Statements$3,003,141
Total Expenses per Form 990$3,003,141
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$1,391,002
Deferred Inflows of Resources - OPEB$142,404
Deferred Inflows of Resources - Pension$92,472
Net OPEB Liability$49,509
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
Central Point Preparatory Academy
EIN
84-4844684
Phone
6144558933
Address
680 Harrisburg Pike, Columbus, OH 43223

Signing Officer

Name
C David Massa
Title
Treasurer
Phone
3305150572
Signed
2025-03-05

Organization Details

Principal Officer
C David Massa
Formed
2020
Legal Domicile
Oh
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
0
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“All other professional and technical services provided.”

Raw XML AppendixShowing 400 of 457 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/Desc0At Central Point Preparatory Academy, we provide a standards-based curriculum that teaches students skills for college and career readiness. We are 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. Central Point Prep students are instructed in five subject areas of English Language Arts, Math, Science, Social Studies and Physical Education.
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IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ProgramServicesAmt056630
IRS990/OtherExpensesGrp/ProgramServicesAmt1131163
IRS990/OtherExpensesGrp/ProgramServicesAmt2206643
IRS990/OtherExpensesGrp/TotalAmt056630
IRS990/OtherExpensesGrp/TotalAmt1131163
IRS990/OtherExpensesGrp/TotalAmt2206643
IRS990/OtherLiabilitiesGrp/BOYAmt01571611
IRS990/OtherLiabilitiesGrp/EOYAmt01675387
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0606080
IRS990/OtherSalariesAndWagesGrp/TotalAmt0606080
IRS990/PartialLiquidationInd00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0267371
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0297000
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt015986
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt051870
IRS990/PrincipalOfficerNm0C David Massa
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt03032912
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt02019534
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-343626
IRS990/PYSalariesCompEmpBnftPaidAmt01357004
IRS990/PYTotalExpensesAmt03376538
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03032912
IRS990/ReconcilationRevenueExpnssAmt0-616453
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/RevenueAmt02386688
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt00
IRS990ScheduleD/BuildingsGrp/DepreciationAmt00
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt00
IRS990ScheduleD/DonatedServicesUseFcltsAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt099332
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0117310
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0216642
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt03003141
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt00
IRS990ScheduleD/InvestmentExpensesNotIncldAmt00
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt012987
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt024753
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt037740
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LossesReportedAmt00
IRS990ScheduleD/NetUnrealizedGainsInvstAmt00
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0110956
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1834636
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt296209
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/BookValueAmt034883
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0191193
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt0226076
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01391002
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt149509
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt292472
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3142404
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/RevenueSubtotalAmt02386688
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0147202
IRS990ScheduleD/TotalBookValueOtherAssetsAmt01041801
IRS990ScheduleD/TotalExpensesPerForm990Amt03003141
IRS990ScheduleD/TotalLiabilityAmt01675387
IRS990ScheduleD/TotalRevenuePerForm990Amt02386688
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02386688
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03003141
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/TotalAssetsBOYAmt01996514
IRS990/TotalAssetsEOYAmt01744330
IRS990/TotalAssetsGrp/BOYAmt01996514
IRS990/TotalAssetsGrp/EOYAmt01744330
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt02386688
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00

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