Civic Intelligence

Central Point Preparatory Academy

990 • Fiscal year 2022 • EIN 84-4844684

Jul 01, 2021 to Jun 30, 2022 • Filed on Apr 24, 2023

Organization Profilewww.centralpointprep.org
680 Harrisburg PileColumbus, OH 43223

(614) 455-8933

Siviq Scores

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

Liabilities / Assets

90th percentile

0.76x

Higher debt load relative to assets than 90% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

80th percentile

0.51x

Higher debt load relative to revenue than 80% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

55th percentile

9.5%

Higher net margin than 55% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

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.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

98th percentile

283%

Faster asset growth than 98% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

75th percentile

33%

Faster revenue growth than 75% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets90th percentile

Assets

Up

$1,987,018

Up $1,468,198 (+283%) from 2021

Net Assets

Up

$479,200

Up $281,022 (+142%) from 2021

Liabilities

Up

$1,507,818

Up $1,187,176 (+370%) from 2021

Revenue And Expenses
Liabilities / Revenue80th percentileNet Margin55th percentile

Revenue

Up

$2,969,267

Up $740,389 (+33%) from 2021

Expenses

Up

$2,688,245

Up $657,545 (+32%) from 2021

Net Income

Up

$281,022

Up $82,844 (+42%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth98th percentile

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

$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

2022

Assets$1,987,018
Liabilities$1,507,818
Net Assets$479,200
Open 2022 Filing

Operations Trend

Revenue Growth75th percentile

Revenue, expenses, and net income across loaded years, with this 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

2022

Revenue$2,969,267
Expenses$2,688,245
Net Income$281,022
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Apr 24, 2023
Return Version
2021v4.0
Gross Receipts
$2,969,267
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
Cash and Non-Interest-Bearing Accounts$88,482$332,428▲ $243,946
Land, Buildings, and Equipment, Net$43,874$235,759▲ $191,885
Pledges and Grants Receivable$305,062$213,078▼ $91,984
Prepaid Expenses and Deferred Charges-$1,690-
Total Assets$518,820$1,987,018▲ $1,468,198
Other Assets Total$81,402$1,204,063▲ $1,122,661
Liabilities
Other Liabilities-$1,245,056-
Accounts Payable and Accrued Expenses$320,642$262,762▼ $57,880
Total Liabilities$320,642$1,507,818▲ $1,187,176
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$198,178$479,200▲ $281,022
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$198,178$479,200▲ $281,022
Total Liabilities and Net Assets / Fund Balance$518,820$1,987,018▲ $1,468,198

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$0$0$0
Other Land Buildings$75,021$53,162$0
Land$0-$0
Equipment$160,738$44,852$0
Leasehold Improvements$0$0$0
Other Assets Org$85,617--
Compensation and Service Providers
Top Officer Pay39th percentile

Board Members and Trustees

NameTitle
Dominique BlackBoard Member
Elaine TorneroBoard Member
Elise GiegBoard Member
Eric HendersonBoard Member
Kristin KrumseeBoard Member
Patrick CusickBoard Member
Steven SharpBoard Member

Highest Paid Contractors

ContractorServicesLocationCompensation
Accel Schools IncManagement Services4700 Rockside Road, Independence, OH 44131$517,322
RM Imagine Harrisburg Pike OH LLCRent1209 Orange Street, Wilmington, DE 19801$194,681
Preferred MealsStudent Food Service5240 St Charles Road, Berkeley, IL 60163$139,255
Hertz FurnitureBuilding Furniture170 Williams Drive, Ramsey, NJ 07446$102,483
Revenue and Support

Revenue Composition

Contributions and Grants
$2,969,267
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$2,969,267
Change in Net Assets
$281,022

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,969,267
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$2,969,267
Total Revenue per Form 990
$2,969,267
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,548,313
Salaries, Compensation, and Employee Benefits$1,139,932
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$776,088--$776,088
Fees for Services Management$402,223--$402,223
Occupancy$395,825--$395,825
Other Employee Benefits$363,844--$363,844
Fees for Services Other$306,158--$306,158
Other Expenses$110,782$0$0$110,782
Depreciation Depletion$81,829--$81,829
Fees for Services Legal$42,000--$42,000
Fees for Services Accounting$31,833--$31,833
Advertising$16,612--$16,612
Insurance$9,272--$9,272
All Other Expenses$5,151--$5,151
Total Functional Expenses$2,688,245$0$0$2,688,245

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,688,245
Total Expenses per Audited Statements$2,688,245
Total Expenses per Form 990$2,688,245
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$592,057
Deferred Inflows of Resources - Pension$483,245
Deferred Inflows of Resources - OPEB$119,698
Net OPEB Liability$50,056
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 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 Pile, Columbus, OH 43223

Signing Officer

Name
C David Massa
Title
Treasurer
Phone
3305150572
Signed
2023-04-24

Organization Details

Principal Officer
C David Massa
Formed
2020
Legal Domicile
Oh
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
0
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“All other professional and technical services.”

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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/PYContributionsGrantsAmt02228878
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt01368990
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0198178
IRS990/PYSalariesCompEmpBnftPaidAmt0661710
IRS990/PYTotalExpensesAmt02030700
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02228878
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0281022
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/RevenueAmt02969267
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt00
IRS990ScheduleD/BuildingsGrp/DepreciationAmt00
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt00
IRS990ScheduleD/DonatedServicesUseFcltsAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0160738
IRS990ScheduleD/EquipmentGrp/DepreciationAmt044852
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0205590
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02688245
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt00
IRS990ScheduleD/InvestmentExpensesNotIncldAmt00
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LossesReportedAmt00
IRS990ScheduleD/NetUnrealizedGainsInvstAmt00
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt082149
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt11036297
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt285617
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/BookValueAmt075021
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt053162
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt0128183
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0592057
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt150056
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2483245
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3119698
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/RevenueSubtotalAmt02969267
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0235759
IRS990ScheduleD/TotalBookValueOtherAssetsAmt01204063
IRS990ScheduleD/TotalExpensesPerForm990Amt02688245
IRS990ScheduleD/TotalLiabilityAmt01245056
IRS990ScheduleD/TotalRevenuePerForm990Amt02969267
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02969267
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02688245
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.
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/TotalAssetsBOYAmt0518820
IRS990/TotalAssetsEOYAmt01987018
IRS990/TotalAssetsGrp/BOYAmt0518820
IRS990/TotalAssetsGrp/EOYAmt01987018
IRS990/TotalCompGreaterThan150KInd00

Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,987,018
Liabilities
$1,507,818
Net assets
$479,200
Revenue
$2,969,267
Expenses
$2,688,245
Net income
$281,022
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