Civic Intelligence

Franklinton High School

990 • Fiscal year 2023 • EIN 85-0499816

Jul 01, 2022 to Jun 30, 2023 • Filed on May 12, 2024

880 S Wayne AvenueColumbus, OH 43204

(614) 766-7009

Siviq Scores

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

Liabilities / Assets

95th percentile

1.07x

Higher debt load relative to assets than 95% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

92nd percentile

1.86x

Higher debt load relative to revenue than 92% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

13th percentile

-25%

Higher net margin than 13% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

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.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

67th percentile

13%

Faster asset growth than 67% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

20th percentile

-16%

Faster revenue growth than 20% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$4,005,043

Up $448,753 (+13%) from 2022

Net Assets

Down

-$297,112

Down $585,326 (-203%) from 2022

Liabilities

Up

$4,302,155

Up $1,034,079 (+32%) from 2022

Revenue

Down

$2,317,180

Down $437,189 (-16%) from 2022

Expenses

Up

$2,902,506

Up $173,060 (+6.3%) from 2022

Net Income

Down

-$585,326

Down $610,249 (-2449%) from 2022

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0-$2.0MAssets 2021: $1,301,865Liabilities 2021: $1,038,574Net Assets 2021: $263,2912021Assets 2022: $3,556,290Liabilities 2022: $3,268,076Net Assets 2022: $288,2142022Assets 2023: $4,005,043Liabilities 2023: $4,302,155Net Assets 2023: -$297,1122023Assets 2024: $3,333,188Liabilities 2024: $4,143,311Net Assets 2024: -$810,1232024

Highlighted filing

2023

Assets$4,005,043
Liabilities$4,302,155
Net Assets-$297,112

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2021: $2,075,693Expenses 2021: $1,812,402Net Income 2021: $263,2912021Revenue 2022: $2,754,369Expenses 2022: $2,729,446Net Income 2022: $24,9232022Revenue 2023: $2,317,180Expenses 2023: $2,902,506Net Income 2023: -$585,3262023Revenue 2024: $2,389,110Expenses 2024: $2,902,121Net Income 2024: -$513,0112024

Highlighted filing

2023

Revenue$2,317,180
Expenses$2,902,506
Net Income-$585,326
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 12, 2024
Return Version
2022v5.0
Gross Receipts
$2,317,180
Mission and Program Overview

Mission

Franklinton high school is a tuition-free public community high school for grades 9-12. Located in the heart of franklinton, fhs is committed to developing trusting relationships within and among the members of our learning community. With a distinct focus on creative arts and bringing in outside experts to enrich student life, fhs has seen students accomplish amazing success.

Franklinton high school will prepare graduates to be successful in a variety of fields

Balance Sheet Detail
LineBeginningEndChange
Assets
Prepaid Expenses and Deferred Charges$1,693,399$1,841,631▲ $148,232
Land, Buildings, and Equipment, Net$1,597,259$1,575,831▼ $21,428
Pledges and Grants Receivable$152,540$241,689▲ $89,149
Cash and Non-Interest-Bearing Accounts$113,092$140,051▲ $26,959
Total Assets$3,556,290$4,005,043▲ $448,753
Other Assets Total$0$205,841▲ $205,841
Liabilities
Other Liabilities$960,121$2,202,557▲ $1,242,436
Mortgage Notes Payable Secured by Investment Property$1,258,215$1,418,092▲ $159,877
Deferred Revenue$807,024$465,727▼ $341,297
Accounts Payable and Accrued Expenses$204,892$177,016▼ $27,876
Grants Payable$37,824$38,763▲ $939
Total Liabilities$3,268,076$4,302,155▲ $1,034,079
Net Assets / Fund Balance
Net Assets With Donor Restrictions$153,604$152,445▼ $1,159
Net Assets Without Donor Restrictions$134,610$-449,557▼ $584,167
Total Net Assets Fund Balance$288,214$-297,112▼ $585,326
Total Liabilities and Net Assets / Fund Balance$3,556,290$4,005,043▲ $448,753

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,575,831$134,956$1,710,787
Other Assets Org$163,008--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Christiana MoffaPresident
Stephen SwiftVice President
Tamara ZimmermanMember
Tyler OvertonMember
Catrina BlackwellSecretary
Todd JohnsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,310,129
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$7,051
All Other Contributions
$15,424
Change in Net Assets
$-585,326

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,317,180
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,317,180
Total Revenue per Form 990
$2,317,180
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,131,296
Other Expenses$771,210
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,148,521--$1,148,521
Other Employee Benefits$982,775--$982,775
Fees for Services Other$351,069--$351,069
Occupancy$101,288--$101,288
Office Expenses$99,696--$99,696
Depreciation Depletion$82,345--$82,345
Interest$72,805--$72,805
Other Expenses$23,150--$23,150
Conferences and Meetings$5,379--$5,379
Total Functional Expenses$2,902,506$0$0$2,902,506

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,902,506
Total Expenses per Audited Statements$2,902,506
Total Expenses per Form 990$2,902,506
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$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$2,044,603
Net Opeb Liability$157,954
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
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 has contracted with the north central ohio educational service center to provide sponsorship services.

Form 990, Part VI, Section A, Line 7A

The board elects to remove members as needed with approval from sponsor.

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

The school treasurer reviews the 990 and sumbits it to the board for approval.

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

At the annual meeting of the school, each board member is required to fill out the disclosure policy form and submit for review.

Form 990, Part VI, Section C, Line 19

The organization's day to day operating records are maintained by the emo on site at the school. All legal documents (policies, bylaws, and other governing documents) are maintained by the schools legal counsel. All financial documents are maintained by the fiscal officer and are available upon request.

Filing and Contact Details

Filer

Filer Name
Franklinton High School
EIN
85-0499816
Phone
6147667009
Address
880 S WAYNE AVENUE, COLUMBUS, OH 43204

Signing Officer

Name
Todd Johnson
Title
Treasurer
Phone
6147667009
Signed
2024-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Todd Johnson
Formed
2020
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
5
Employees
42
Volunteers
0

Preparer

Firm
Rea & Associates Inc
Address
905 ZANE STREET 2ND FLOOR, ZANESVILLE, OH 43701
Preparer
M Katherine Brown CPA
Phone
7404542461
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Professional & technical services: program service expenses 283,794. Management and general expenses 0. Fundraising expenses 0. Total expenses 283,794. Contracted craft or trade: program service expenses 47,292. Management and general expenses 0. Fundraising expenses 0. Total expenses 47,292. Pupil transportation services: program service expenses 19,983. Management and general expenses 0. Fundraising expenses 0. Total expenses 19,983.

Financial Statement Notes

PART X, LINE 2:

The school is a non-profit organization that has been determined by the internal revenue service to be exempt from federal income taxes as a tax-exempt organization under section 501(c)(3) of the internal revenue code.

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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/MissionDesc0FRANKLINTON HIGH SCHOOL IS A TUITION-FREE PUBLIC COMMUNITY HIGH SCHOOL FOR GRADES 9-12. LOCATED IN THE HEART OF FRANKLINTON, FHS IS COMMITTED TO DEVELOPING TRUSTING RELATIONSHIPS WITHIN AND AMONG THE MEMBERS OF OUR LEARNING COMMUNITY. WITH A DISTINCT FOCUS ON CREATIVE ARTS AND BRINGING IN OUTSIDE EXPERTS TO ENRICH STUDENT LIFE, FHS HAS SEEN STUDENTS ACCOMPLISH AMAZING SUCCESS.
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IRS990ScheduleD/TotalRevenuePerForm990Amt02317180
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02317180
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02902506
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/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SCHOOLS NON-DISCRIMINATION POLICY IS PUBLISHED ON THE SCHOOL'S WEBSITE AND IN PRINT ADVERTISING AND BROCHURES.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE SCHOOL RECIEVES FUNDING THROUGH THE OHIO DEPARTMENT OF EDUCATION TO SUPPLEMENT EDUCATIONAL PROGRAMS AND TO PROVIDE ASSISTANCE TO STUDENTS IN NEED. ALL SUCH FUNDS RECEIVED HAVE BEEN REPORTED AS GOVERNMENT CONTRIBUTIONS ON FORM 990 PART VIII, LINE 1E.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 6
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL HAS CONTRACTED WITH THE NORTH CENTRAL OHIO EDUCATIONAL SERVICE CENTER TO PROVIDE SPONSORSHIP SERVICES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD ELECTS TO REMOVE MEMBERS AS NEEDED WITH APPROVAL FROM SPONSOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE SCHOOL TREASURER REVIEWS THE 990 AND SUMBITS IT TO THE BOARD FOR APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AT THE ANNUAL MEETING OF THE SCHOOL, EACH BOARD MEMBER IS REQUIRED TO FILL OUT THE DISCLOSURE POLICY FORM AND SUBMIT FOR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S DAY TO DAY OPERATING RECORDS ARE MAINTAINED BY THE EMO ON SITE AT THE SCHOOL. ALL LEGAL DOCUMENTS (POLICIES, BYLAWS, AND OTHER GOVERNING DOCUMENTS) ARE MAINTAINED BY THE SCHOOLS LEGAL COUNSEL. ALL FINANCIAL DOCUMENTS ARE MAINTAINED BY THE FISCAL OFFICER AND ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PROFESSIONAL & TECHNICAL SERVICES: PROGRAM SERVICE EXPENSES 283,794. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 283,794. CONTRACTED CRAFT OR TRADE: PROGRAM SERVICE EXPENSES 47,292. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 47,292. PUPIL TRANSPORTATION SERVICES: PROGRAM SERVICE EXPENSES 19,983. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 19,983.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt03556290
IRS990/TotalAssetsEOYAmt04005043
IRS990/TotalAssetsGrp/BOYAmt03556290
IRS990/TotalAssetsGrp/EOYAmt04005043
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt02310129
IRS990/TotalEmployeeCnt042
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02902506
IRS990/TotalFunctionalExpensesGrp/TotalAmt02902506
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03268076
IRS990/TotalLiabilitiesEOYAmt04302155
IRS990/TotalLiabilitiesGrp/BOYAmt03268076
IRS990/TotalLiabilitiesGrp/EOYAmt04302155
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0288214
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-297112
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt02902506
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt07051
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02317180
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03556290
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04005043
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0880 S WAYNE AVENUE
IRS990/USAddress/CityNm0COLUMBUS
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd043204
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0TODD JOHNSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06147667009
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FRANKLINTON HIGH SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0FRAN
ReturnHeader/Filer/EIN0850499816
ReturnHeader/Filer/PhoneNum06147667009
ReturnHeader/Filer/USAddress/AddressLine1Txt0880 S WAYNE AVENUE
ReturnHeader/Filer/USAddress/CityNm0COLUMBUS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd043204
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0341310124
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0REA & ASSOCIATES INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0905 ZANE STREET 2ND FLOOR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ZANESVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd043701
ReturnHeader/PreparerPersonGrp/PhoneNum07404542461
ReturnHeader/PreparerPersonGrp/PreparationDt02024-05-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0M KATHERINE BROWN CPA
ReturnHeader/ReturnTs02024-05-12T07:47:17-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0TODD
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0JOHNSON
ReturnHeader/TaxPeriodBeginDt02022-07-01
ReturnHeader/TaxPeriodEndDt02023-06-30
ReturnHeader/TaxYr02022

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