Civic Intelligence

Focus Learning Academy of Central

EIN 85-0522922 • 501(c)3 • Columbus, OH

Profile

Provide Pre-K through 3rd grade education in a charter school.

1880 E Dublin Granville RdColumbus, OH 43229

www.focusacademycentral.org

Siviq Scores

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

Liabilities / Assets

96th percentile

1.47x

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

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

Liabilities / Revenue

92nd percentile

1.86x

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

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

Net Margin

28th percentile

-5.1%

Higher net margin than 28% of similar nonprofits.

501(c)3 • $1M-$5M 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

79th percentile

21%

Faster asset growth than 79% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

77th percentile

32%

Faster revenue growth than 77% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets96th percentile

Assets

Up

$2,348,146

Up $1,301,800 (+124%) from 2023

Liabilities

Up

$3,454,867

Up $1,377,109 (+66%) from 2023

Net Assets

Down

-$1,106,721

Down $75,309 (-7.3%) from 2023

Operations
Liabilities / Revenue92nd percentileNet Margin28th percentile

Revenue

Up

$1,857,255

Up $24,598 (+1.3%) from 2023

Expenses

Down

$1,952,564

Down $396,711 (-17%) from 2023

Net Income

Up

-$95,309

Up $421,309 (+82%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth79th percentile

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

$4.0M$2.0M$0-$2.0MAssets 2021: $136,699Liabilities 2021: $395,467Net Assets 2021: -$258,7682021Assets 2022: $1,610,988Liabilities 2022: $2,125,782Net Assets 2022: -$514,7942022Assets 2023: $1,046,346Liabilities 2023: $2,077,758Net Assets 2023: -$1,031,4122023Assets 2024: $2,348,146Liabilities 2024: $3,454,867Net Assets 2024: -$1,106,7212024

Highlighted filing

2024

Assets$2,348,146
Liabilities$3,454,867
Net Assets-$1,106,721
Open 2024 Filing

Operations Trend

Revenue Growth77th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2021: $673,625Expenses 2021: $932,393Net Income 2021: -$258,7682021Revenue 2022: $1,068,246Expenses 2022: $1,324,271Net Income 2022: -$256,0252022Revenue 2023: $1,832,657Expenses 2023: $2,349,275Net Income 2023: -$516,6182023Revenue 2024: $1,857,255Expenses 2024: $1,952,564Net Income 2024: -$95,3092024

Highlighted filing

2024

Revenue$1,857,255
Expenses$1,952,564
Net Income-$95,309
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$2,348,146
Liabilities
$3,454,867
Net assets
-$1,106,721
Revenue
$1,857,255
Expenses
$1,952,564
Net income
-$95,309
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.35$3.45$1.11$1.86$1.95$0.10
2023Detailed filing. Detailed filing data is available for this year.$1.05$2.08$1.03$1.83$2.35$0.52
2022Detailed filing. Detailed filing data is available for this year.$1.61$2.13$0.51$1.07$1.32$0.26
2021Detailed filing. Detailed filing data is available for this year.$0.14$0.40$0.26$0.67$0.93$0.26
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 13, 2025
Return Version
2023v6.0
Gross Receipts
$1,857,255
Mission and Program Overview

Mission

Provide Pre-K through 3rd grade education in a charter school.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$90,675$1,423,900▲ $1,333,225
Accounts Receivable$111,387$100,485▼ $10,902
Cash and Non-Interest-Bearing Accounts$184,559$73,484▼ $111,075
Total Assets$1,046,346$2,348,146▲ $1,301,800
Other Assets Total$659,725$750,277▲ $90,552
Liabilities
Other Liabilities$1,829,635$2,824,839▲ $995,204
Accounts Payable and Accrued Expenses$248,123$630,028▲ $381,905
Total Liabilities$2,077,758$3,454,867▲ $1,377,109
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-1,031,412$-1,106,721▼ $75,309
Total Net Assets Fund Balance$-1,031,412$-1,106,721▼ $75,309
Total Liabilities and Net Assets / Fund Balance$1,046,346$2,348,146▲ $1,301,800

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$1,423,900$220,579$1,644,479
Other Assets Org$100,444--
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleBaseTotal
Abdifatah AbdiBoard Member$3,125$3,125
Abdikhayr SoofeBoard Member$3,125$3,125
Aden MohamedBoard Member$3,125$3,125
Yasir AliBoard President$3,125$3,125
Abdul Qadir Moalim MahmoudBoard Member$2,250$2,250
Mohamed HassanBoard Member$1,875$1,875

Board Members and Trustees

NameTitle
Russell FlickingerBoard Member

Highest Paid Contractors

ContractorServicesLocationCompensation
Anisa Mohamed dba MAK Food ServicesFood Service2751 Jester Ln, ColumbusO, OH 43231$143,342
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,857,255
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-95,309

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,857,255
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,857,255
Total Revenue per Form 990
$1,857,255
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$978,488
Salaries, Compensation, and Employee Benefits$974,076
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$680,546--$680,546
Pension Plan Contributions$287,855--$287,855
Fees for Services Management$251,160--$251,160
Depreciation Depletion$179,137--$179,137
Fees for Services Other$46,384--$46,384
Other Expenses$37,595--$37,595
Information Technology$24,857--$24,857
Occupancy$21,296--$21,296
Fees for Services Accounting-$15,865-$15,865
Interest$12,373--$12,373
Other Employee Benefits$5,675--$5,675
Insurance$4,960--$4,960
Office Expenses-$2,314-$2,314
Total Functional Expenses$1,934,385$18,179$0$1,952,564

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,952,564
Total Expenses per Audited Statements$1,952,564
Total Expenses per Form 990$1,952,564
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
Capital Lease Obligation$1,436,854
Net Pension Liability$883,039
Focus Ed Long Term Payable$448,744
Net OPEB Liability$56,202
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 organization has contracted with a management company to provide legal, financial and management support services during its startup phase.”

Form 990, Part VI, Section A, line 8B

“The organization does not have committees.”

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

“The 990 is prepared in draft form by an outside firm. The draft 990 is reviewed by the oranization's fiscal agent before presentation to the Board of Trustees for their approval.”

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

“Each director and principal officer is required to annually sign a statement which affirms that they have received the policy, understand the policy and have complied with the policy.”

Form 990, Part VI, Section C, line 19

“The organization's governing documents and financial statements are available for inspection at its office during normal business hours. The organization's financial statements are also publicly available on the Ohio Secretary of State's website.”

Filing and Contact Details

Filer

Filer Name
Focus Learning Academy of Central
EIN
85-0522922
Phone
6146969060
Address
1880 E Dublin Granville Rd, Columbus, OH 43229

Signing Officer

Name
Cynthia Mercer
Title
Fiscal Agent
Phone
6146969060
Signed
2025-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cynthia Mercer
Formed
2020
Legal Domicile
Oh
Voting Board Members
7
Independent Board Members
7
Employees
28
Volunteers
0

Preparer

Firm
Frazier Financial Advisors LLC
Address
1690 W Lane Ave Suite 280, Upper Arlington, OH 43221
Preparer
Andrew C Gephart CPA
Phone
6147938297
Supplemental Narrative

Additional Explanations

Form 990, Part XI, line 9:

“Adjustment to Beginning Balance 20,000.”

Raw XML AppendixShowing 400 of 410 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/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01644479
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt061699
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1588134
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt2100444
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Net OPEB Asset
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Deferred Outflows - Pension
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2Deferred Outflows - OPEB
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0448744
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11436854
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt256202
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3883039
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Focus Ed Long Term Payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Capital Lease Obligation
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Net OPEB Liability
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3Net Pension Liability
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01857255
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01423900
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0750277
IRS990ScheduleD/TotalExpensesPerForm990Amt01952564
IRS990ScheduleD/TotalLiabilityAmt02824839
IRS990ScheduleD/TotalRevenuePerForm990Amt01857255
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01857255
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01952564
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/ExplanationTxt0Published on the school's website and in local newspapers.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1The organization receives Title I, Title II, IDEA, State Fiscal Stabilization and other funding from the US Department of Education. The organization receives school breakfast and lunch funding from the USDA.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Part I, Line 6
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The organization has contracted with a management company to provide legal, financial and management support services during its startup phase.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The organization does not have committees.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The 990 is prepared in draft form by an outside firm. The draft 990 is reviewed by the oranization's fiscal agent before presentation to the Board of Trustees for their approval.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Each director and principal officer is required to annually sign a statement which affirms that they have received the policy, understand the policy and have complied with the policy.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The organization's governing documents and financial statements are available for inspection at its office during normal business hours. The organization's financial statements are also publicly available on the Ohio Secretary of State's website.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Adjustment to Beginning Balance 20,000.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 8b
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 XI, line 9:
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxableDistributionsInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01046346
IRS990/TotalAssetsEOYAmt02348146
IRS990/TotalAssetsGrp/BOYAmt01046346
IRS990/TotalAssetsGrp/EOYAmt02348146
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt028
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt018179
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01934385
IRS990/TotalFunctionalExpensesGrp/TotalAmt01952564
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02077758
IRS990/TotalLiabilitiesEOYAmt03454867
IRS990/TotalLiabilitiesGrp/BOYAmt02077758
IRS990/TotalLiabilitiesGrp/EOYAmt03454867
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-1031412
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-1106721
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01934385
IRS990/TotalProgramServiceRevenueAmt01857255
IRS990/TotalReportableCompFromOrgAmt016625
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01857255
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01857255
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01046346
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02348146
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01880 E Dublin Granville Rd
IRS990/USAddress/CityNm0Columbus
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd043229
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0www.focusacademycentral.org
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CYNTHIA MERCER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Fiscal Agent
ReturnHeader/BusinessOfficerGrp/PhoneNum06146969060
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Focus Learning Academy of Central
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Columbus
ReturnHeader/Filer/BusinessNameControlTxt0FOCU
ReturnHeader/Filer/EIN0850522922
ReturnHeader/Filer/PhoneNum06146969060
ReturnHeader/Filer/USAddress/AddressLine1Txt01880 E Dublin Granville Rd
ReturnHeader/Filer/USAddress/CityNm0Columbus
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd043229
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0300856485
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Frazier Financial Advisors LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01690 W Lane Ave Suite 280
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Upper Arlington

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