Civic Intelligence

Franklinton Prep High School

EIN 84-4958022 • 501(c)3 • Columbus, OH

Profile

Our approach is to understand what each student needs to succeed and help them chart a path to graduation. Our flexible school hours, individualized learning plans, and lots of support from caring teachers allow each student to work at their own pace, earning credits towards graduation as quickly as they can or as slowly as they need to.

40 Chicago AvenueColumbus, OH 43222
Siviq Scores

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

Liabilities / Assets

90th percentile

0.79x

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

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

83rd percentile

0.59x

Higher debt load relative to revenue than 83% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

62nd percentile

11%

Higher net margin than 62% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

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 2025

Asset Growth

79th percentile

20%

Faster asset growth than 79% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

29th percentile

-4.6%

Faster revenue growth than 29% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$2,990,374

Up $499,633 (+20%) from 2024

Liabilities

Up

$2,375,571

Up $67,461 (+2.9%) from 2024

Net Assets

Up

$614,803

Up $432,172 (+237%) from 2024

Revenue

Down

$4,009,991

Down $195,240 (-4.6%) from 2024

Expenses

Up

$3,577,819

Up $144,865 (+4.2%) from 2024

Net Income

Down

$432,172

Down $340,105 (-44%) from 2024

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0-$1.0MAssets 2021: $338,247Liabilities 2021: $565,708Net Assets 2021: -$227,4612021Assets 2022: $1,815,048Liabilities 2022: $2,380,356Net Assets 2022: -$565,3082022Assets 2023: $1,459,637Liabilities 2023: $2,049,283Net Assets 2023: -$589,6462023Assets 2024: $2,490,741Liabilities 2024: $2,308,110Net Assets 2024: $182,6312024Assets 2025: $2,990,374Liabilities 2025: $2,375,571Net Assets 2025: $614,8032025

Highlighted filing

2025

Assets$2,990,374
Liabilities$2,375,571
Net Assets$614,803

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2021: $1,552,569Expenses 2021: $1,780,030Net Income 2021: -$227,4612021Revenue 2022: $1,967,529Expenses 2022: $2,305,376Net Income 2022: -$337,8472022Revenue 2023: $2,680,374Expenses 2023: $2,704,712Net Income 2023: -$24,3382023Revenue 2024: $4,205,231Expenses 2024: $3,432,954Net Income 2024: $772,2772024Revenue 2025: $4,009,991Expenses 2025: $3,577,819Net Income 2025: $432,1722025

Highlighted filing

2025

Revenue$4,009,991
Expenses$3,577,819
Net Income$432,172

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 4, 2026
Return Version
2024v5.0
Gross Receipts
$4,009,991
Mission and Program Overview

Mission

Our approach is to understand what each student needs to succeed and help them chart a path to graduation. Our flexible school hours, individualized learning plans, and lots of support from caring teachers allow each student to work at their own pace, earning credits towards graduation as quickly as they can or as slowly as they need to.

Franklinton Prep High School is a unique high school serving students ages 15-21 who have been failed by traditional schools.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$951,277$1,572,849▲ $621,572
Land, Buildings, and Equipment, Net$222,727$450,732▲ $228,005
Pledges and Grants Receivable$60,586$49,484▼ $11,102
Accounts Receivable$42,571$13,372▼ $29,199
Total Assets$2,490,741$2,990,374▲ $499,633
Other Assets Total$1,213,580$903,937▼ $309,643
Liabilities
Other Liabilities$1,911,325$1,988,825▲ $77,500
Accounts Payable and Accrued Expenses$396,785$386,746▼ $10,039
Total Liabilities$2,308,110$2,375,571▲ $67,461
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$182,631$614,803▲ $432,172
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$182,631$614,803▲ $432,172
Total Liabilities and Net Assets / Fund Balance$2,490,741$2,990,374▲ $499,633

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$371,457$404,991$0
Other Land Buildings$0$103,112$0
Land$0-$0
Equipment$79,275$97,517$0
Leasehold Improvements$0$0$0
Other Assets Org$177,337--
Compensation and Service Providers

Employees

NameTitleBaseTotal
Melissa MalinBoard Member$1,000$1,000
Dedra HurstBoard President$875$875
Heather SimonisBoard Member$875$875
Kimberly StuckenbrockBoard Member$750$750
Jacob SheltonBoard Member$625$625

Highest Paid Contractors

ContractorServicesLocationCompensation
Oakmont EducationEducational Management481 N Cleveland Massillon Road, Fairlawn, OH 44334$2,128,322
ProCare TherapyStudent Support Services12608 State Road, North Royalton, OH 44133$347,777
St Aloysius OrphanageSponsor5050 Madison Road, Cincinnati, OH 45227$106,192
Revenue and Support

Revenue Composition

Contributions and Grants
$4,009,991
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$4,009,991
Change in Net Assets
$432,172

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,009,991
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$4,009,991
Total Revenue per Form 990
$4,009,991
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,099,074
Salaries, Compensation, and Employee Benefits$1,478,745
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,292,778--$1,292,778
Fees for Services Management$631,005--$631,005
Fees for Services Other$512,013--$512,013
Depreciation Depletion$238,926--$238,926
Occupancy$192,284--$192,284
Other Employee Benefits$185,967--$185,967
Fees for Services Legal-$46,500-$46,500
Fees for Services Accounting$40,804--$40,804
Other Expenses$38,720$0$0$38,720
Advertising$35,919--$35,919
Insurance$17,563--$17,563
Interest$8,824--$8,824
All Other Expenses$6,596--$6,596
Total Functional Expenses$3,426,181$151,638$0$3,577,819

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,577,819
Total Expenses per Audited Statements$3,577,819
Total Expenses per Form 990$3,577,819
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$1,298,174
Non-Current Portion of Lease Liability$201,176
Deferred Inflows of Resources - Pension$200,150
Deferred Inflows of Resources - OPEB$195,672
Net OPEB Liability$93,653
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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 Oakmont Education Inc to provide most of the staffing and other operational and management services for the school.

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

The Form 990 is prepared and reviewed by the Fiscal Officer. After the review of the Form 990, it is then provided to the Board of Directors, the Management Firm and the School Sponsor for review.

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

The Board of Directors consistently review compliance with federal and state regulations. In addition, the school is monitored at least bi-monthly to ensure compliance with laws and regulations.

Form 990, Part VI, Section C, Line 19

The school's governing documents, conflict of interest policy and financial statements are maintained by its legal counsel and fiscal officer and may be provided upon request.

Filing and Contact Details

Filer

Filer Name
Franklinton Prep High School
EIN
84-4958022
Phone
3305150572
Address
40 Chicago Avenue, Columbus, OH 43222

Signing Officer

Name
C David Massa
Title
Treasurer
Phone
3305150572
Signed
2026-02-04

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.

Raw XML AppendixShowing 400 of 434 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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IRS990ScheduleD/DonatedServicesUseFcltsAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt079275
IRS990ScheduleD/EquipmentGrp/DepreciationAmt097517
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0176792
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt03577819
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/BookValueAmt078163
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1648437
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt2177337
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/DepreciationAmt0103112
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt0103112
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0201176
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11298174
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt293653
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3200150
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt4195672
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Non-Current Portion of Lease Liability
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/RevenueSubtotalAmt04009991
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0450732
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0903937
IRS990ScheduleD/TotalExpensesPerForm990Amt03577819
IRS990ScheduleD/TotalLiabilityAmt01988825
IRS990ScheduleD/TotalRevenuePerForm990Amt04009991
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04009991
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03577819
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/ExplanationTxt0The organization maintains a website wherein the policy is explained, as well as, on its enrollment materials.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The school contracted with Oakmont Education Inc to provide most of the staffing and other operational and management services for the school.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Form 990 is prepared and reviewed by the Fiscal Officer. After the review of the Form 990, it is then provided to the Board of Directors, the Management Firm and the School Sponsor for review.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Board of Directors consistently review compliance with federal and state regulations. In addition, the school is monitored at least bi-monthly to ensure compliance with laws and regulations.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The school's governing documents, conflict of interest policy and financial statements are maintained by its legal counsel and fiscal officer 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/TotalAssetsBOYAmt02490741
IRS990/TotalAssetsEOYAmt02990374
IRS990/TotalAssetsGrp/BOYAmt02490741
IRS990/TotalAssetsGrp/EOYAmt02990374
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt04009991
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0151638
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03426181
IRS990/TotalFunctionalExpensesGrp/TotalAmt03577819
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02308110
IRS990/TotalLiabilitiesEOYAmt02375571
IRS990/TotalLiabilitiesGrp/BOYAmt02308110
IRS990/TotalLiabilitiesGrp/EOYAmt02375571
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0182631
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0614803
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt00
IRS990/TotalOtherProgSrvcGrantAmt00
IRS990/TotalOtherProgSrvcRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt03426181
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt04125
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt04009991
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00

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