Civic Intelligence

Focus Learning Academy of Central

990 • Fiscal year 2021 • EIN 85-0522922

Jul 01, 2020 to Jun 30, 2021 • Filed on May 12, 2022

Organization ProfileWWW.FOCUSACADEMYCENTRAL.ORG
2775 Cleveland AveColumbus, OH 43224-4408

(614) 696-9060

Siviq Scores

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

Liabilities / Assets

99th percentile

2.89x

Higher debt load relative to assets than 99% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

86th percentile

0.59x

Higher debt load relative to revenue than 86% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Net Margin

7th percentile

-38%

Higher net margin than 7% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

52nd percentile

$0

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2021

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2021

Balance Sheet
Liabilities / Assets99th percentile

Assets

$136,699

No earlier filing loaded for comparison.

Net Assets

-$258,768

No earlier filing loaded for comparison.

Liabilities

$395,467

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue86th percentileNet Margin7th percentile

Revenue

$673,625

No earlier filing loaded for comparison.

Expenses

$932,393

No earlier filing loaded for comparison.

Net Income

-$258,768

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$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

2021

Assets$136,699
Liabilities$395,467
Net Assets-$258,768
Open 2021 Filing

Operations Trend

Revenue GrowthScore unavailable

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

2021

Revenue$673,625
Expenses$932,393
Net Income-$258,768
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 12, 2022
Return Version
2020v4.2
Gross Receipts
$673,625
Mission and Program Overview

Mission

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

Provide pre-k through 3rd grade education in a charter school

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$0$54,727▲ $54,727
Cash and Non-Interest-Bearing Accounts-$29,677-
Accounts Receivable-$10,120-
Total Assets$0$136,699▲ $136,699
Other Assets Total$0$42,175▲ $42,175
Liabilities
Accounts Payable and Accrued Expenses-$395,467-
Total Liabilities$0$395,467▲ $395,467
Net Assets / Fund Balance
Net Assets Without Donor Restrictions-$-258,768-
Total Net Assets Fund Balance$0$-258,768▼ $258,768
Total Liabilities and Net Assets / Fund Balance$0$136,699▲ $136,699

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$54,727$10,946$65,673
Other Assets Org$1,983--
Compensation and Service Providers
Top Officer Pay52nd percentile

Board Members and Trustees

NameTitle
Yasir AliBoard President
Abdifatah AbdiBoard Member
Abdikhayr SoofeBoard Member
Abdul Quadir Moalim MahmoodBoard Member
Aden MohamedBoard Member
Mohamed HassanBoard Member
Russell FlickingerBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$673,625
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-258,768

Audited Revenue Reconciliation

Revenue per Audited Statements
$673,625
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$673,625
Total Revenue per Form 990
$673,625
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$564,333
Salaries, Compensation, and Employee Benefits$368,060
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$382,213--$382,213
Other Salaries and Wages$301,388--$301,388
Fees for Services Management$61,344--$61,344
Other Employee Benefits$47,461--$47,461
Pension Plan Contributions$19,211--$19,211
Information Technology$12,292--$12,292
Fees for Services Other$12,227--$12,227
Depreciation Depletion$10,946--$10,946
Other Expenses$10,544--$10,544
Insurance$6,328--$6,328
Office Expenses-$3,071-$3,071
Fees for Services Accounting-$1,767-$1,767
Total Functional Expenses$927,555$4,838$0$932,393

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$932,393
Total Expenses per Audited Statements$932,393
Total Expenses per Form 990$932,393
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
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 committies”

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

“The 990 is prepared in draft form by an outside cpa firm. The draft 990 is reviewed by the organization's fiscal agent before presentation to the board of trustees for thier 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
2775 CLEVELAND AVE, COLUMBUS, OH 43224-4408

Signing Officer

Name
Cynthia Mercer
Title
Fiscal Agent
Phone
6146969060
Signed
2022-05-12
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
11
Volunteers
0

Preparer

Firm
Cbiz Mhm LLC
Address
5450 FRANTZ ROAD SUITE 300, DUBLIN, OH 43016
Preparer
Michael F Drennen
Phone
6147934501
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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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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 DEPT. OF EDUCATION. THE ORGANIZATION RECEIVES SCHOOL BREAKFAST AND LUNCH FUNDING FROM THE USDA.
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IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 6
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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 COMMITTIES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE 990 IS PREPARED IN DRAFT FORM BY AN OUTSIDE CPA FIRM. THE DRAFT 990 IS REVIEWED BY THE ORGANIZATION'S FISCAL AGENT BEFORE PRESENTATION TO THE BOARD OF TRUSTEES FOR THIER 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/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
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IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxableDistributionsInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsGrp/BOYAmt00
IRS990/TotalAssetsGrp/EOYAmt0136699
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt04838
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0927555
IRS990/TotalFunctionalExpensesGrp/TotalAmt0932393
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt0395467
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-258768
IRS990/TotalOtherCompensationAmt00
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IRS990/TotalProgramServiceRevenueAmt0673625
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0673625
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0673625
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt00
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IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
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IRS990/UnrelatedBusIncmOverLimitInd00
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IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd0432244408
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.FOCUSACADEMYCENTRAL.ORG
IRS990/WhistleblowerPolicyInd00
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ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CYNTHIA MERCER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FISCAL AGENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06146969060
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-05-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FOCUS LEARNING ACADEMY OF CENTRAL
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ReturnHeader/Filer/BusinessNameControlTxt0FOCU
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ReturnHeader/Filer/PhoneNum06146969060
ReturnHeader/Filer/USAddress/AddressLine1Txt02775 CLEVELAND AVE
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0341513062
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CBIZ MHM LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05450 FRANTZ ROAD SUITE 300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DUBLIN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd043016
ReturnHeader/PreparerPersonGrp/PhoneNum06147934501
ReturnHeader/PreparerPersonGrp/PreparationDt02022-05-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL F DRENNEN
ReturnHeader/ReturnTs02022-05-19T10:22:58-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0CYNTHIA
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0MERCER
ReturnHeader/TaxPeriodBeginDt02020-07-01
ReturnHeader/TaxPeriodEndDt02021-06-30
ReturnHeader/TaxYr02020

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$136,699
Liabilities
$395,467
Net assets
-$258,768
Revenue
$673,625
Expenses
$932,393
Net income
-$258,768
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