Civic Intelligence

Columbus Classical Academy

990 • Fiscal year 2024 • EIN 88-2145735

Jul 01, 2023 to Jun 30, 2024 • Filed on May 14, 2025

2000 Polaris ParkwayColumbus, OH 43240

(614) 245-5547

Siviq Scores

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

Liabilities / Assets

91st percentile

0.86x

Higher debt load relative to assets than 91% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

94th percentile

3.52x

Higher debt load relative to revenue than 94% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

14th percentile

-19%

Higher net margin than 14% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

59th percentile

$150,000

Higher top officer pay than 59% of similar nonprofits.

Top officer pay equals 7.5% of source-year revenue.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

79th percentile

19%

Faster asset growth than 79% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

30th percentile

-2.3%

Faster revenue growth than 30% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$8,196,836

Up $1,333,069 (+19%) from 2023

Net Assets

Down

$1,162,612

Down $370,769 (-24%) from 2023

Liabilities

Up

$7,034,224

Up $1,703,838 (+32%) from 2023

Revenue

Down

$1,998,598

Down $46,189 (-2.3%) from 2023

Expenses

Up

$2,369,367

Up $1,857,961 (+363%) from 2023

Net Income

Down

-$370,769

Down $1,904,150 (-124%) from 2023

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0Assets 2023: $6,863,767Liabilities 2023: $5,330,386Net Assets 2023: $1,533,3812023Assets 2024: $8,196,836Liabilities 2024: $7,034,224Net Assets 2024: $1,162,6122024Assets 2025: $7,780,996Liabilities 2025: $7,000,000Net Assets 2025: $780,9962025

Highlighted filing

2024

Assets$8,196,836
Liabilities$7,034,224
Net Assets$1,162,612

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2023: $2,044,787Expenses 2023: $511,406Net Income 2023: $1,533,3812023Revenue 2024: $1,998,598Expenses 2024: $2,369,367Net Income 2024: -$370,7692024Revenue 2025: $2,166,930Expenses 2025: $2,548,546Net Income 2025: -$381,6162025

Highlighted filing

2024

Revenue$1,998,598
Expenses$2,369,367
Net Income-$370,769
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 14, 2025
Return Version
2023v6.0
Gross Receipts
$1,998,598
Mission and Program Overview

Mission

Columbus classical academy inculcates in our students, through a genuine and rigorous classical education in the liberal arts and sciences, the knowledge and virtue upon which independent, responsible, and joyful lives are built, in the firm belief that such lives are the foundation of a free and flourishing republic.

Balance Sheet Detail
LineBeginningEndChange
Assets
Loans From Officers Directors-$7,000,000-
Land, Buildings, and Equipment, Net$5,286,154$6,356,037▲ $1,069,883
Cash and Non-Interest-Bearing Accounts$477,613$1,106,575▲ $628,962
Accounts Receivable$1,100,000$700,000▼ $400,000
Total Assets$6,863,767$8,196,836▲ $1,333,069
Other Assets Total-$34,224-
Liabilities
Accounts Payable and Accrued Expenses$79,361--
Other Liabilities$5,251,025$34,224▼ $5,216,801
Total Liabilities$5,330,386$7,034,224▲ $1,703,838
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,533,381$1,162,612▼ $370,769
Total Net Assets Fund Balance$1,533,381$1,162,612▼ $370,769
Total Liabilities and Net Assets / Fund Balance$6,863,767$8,196,836▲ $1,333,069

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,925,112$149,888$5,075,000
Leasehold Improvements$1,360,465$41,404$1,401,869
Equipment$70,460$1,395$71,855
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Daniel GibsonHead of SchoFT$150,000$150,000

Board Members and Trustees

NameTitle
Michael GrossPresident
Chris LightfootBoard Member
David MyhalBoard Member
Rebecca HurdBoard Member
Thomas KingBoard Member
David DurellSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$1,502,363
Program Service Revenue
$483,083
Investment Income
$12,807
Other Revenue
$345
All Other Contributions
$1,502,363
Change in Net Assets
$-370,769

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded2$591,092Fair Market Value
Total Noncash Contributions2$591,092-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,224,521
Salaries, Compensation, and Employee Benefits$1,144,846
Total Fundraising Expense$10,000
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$486,900$127,756$2,718$617,374
Interest$269,110$70,611$1,502$341,223
Payroll Taxes$240,842$63,194$1,345$305,381
Occupancy$197,260$51,758$1,101$250,119
Advertising$164,372$43,129$918$208,419
Depreciation Depletion$151,773$39,823$847$192,443
Current Officers, Directors, Trustees, and Key Employees$118,299$31,041$660$150,000
Office Expenses$104,591$9,206$196$113,993
Other Employee Benefits$56,856$14,918$317$72,091
Information Technology$29,932$7,854$167$37,953
Insurance$14,614$3,835$82$18,531
Fees for Services Legal-$17,674-$17,674
Other Expenses$5,777$1,516$32$7,325
Fees for Services Accounting-$5,362-$5,362
Fees for Services Other$1,183$3,399$7$4,589
Travel$2,323--$2,323
Total Functional Expenses$1,863,207$496,160$10,000$2,369,367
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees-$7,000,000-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Right-of-use-liability$34,224
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
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
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The governing body will receive and review the return prior to filing.

Form 990, Page 6, Part VI, Line 12C

Officers, directors, and key employees are required to annually sign a letter of agreement with conflict-of-interest policies and guidelines and disclose all relationships with other entities.

Form 990, Page 6, Part VI, Line 18

Ein is listed on organization website to allow access to interested parties.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Columbus Classical Academy
EIN
88-2145735
Phone
6142455547
Address
2000 POLARIS PARKWAY, COLUMBUS, OH 43240

Signing Officer

Name
Daniel Gibson
Title
Head of School
Phone
8878295500
Signed
2025-05-14

Organization Details

Principal Officer
Daniel Gibson
Formed
2022
Legal Domicile
Oh
Voting Board Members
6
Independent Board Members
6
Employees
24

Preparer

Firm
Wells CPA LLC
Address
215 N FRONT ST STE 110, COLUMBUS, OH 43215
Preparer
Donald Wells
Phone
6143968974
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Columbus classical academy inculcates in our students, through a genuine and rigorous classical education in the liberal arts and sciences, the knowledge and virtue upon which independent, responsible, and joyful lives are built, in the firm belief that such lives are the foundation of a free and flourishing republic.

Form 990, Page 2, Part III, Line 4A

In august 2023, columbus classical academy opened its doors to 61 students in grades k-8, providing a rigorous, liberal arts education using hillsdale colleges world class, k-12 curriculum. Nearly 300,000 in tuition assistance was given to families in need, while approximately 60% of the total operating budget went toward retaining ccas exceptional faculty and staff. Instruction in the elementary grades utilized the singapore math curriculum, explicit phonics, and classic childrens literature. Upper school students conducted over 90 science labs, read and discussed great literary works, and learned history, from the ancient to the modern era. More than 250 recitations of classic poetry and great speeches were performed by students over the course of the year. Every student received instruction in the fine arts, creating works of their own, as well as mimicking those of the masters like van gogh and matisse. Students also put on ccas inaugural christmas and spring concerts, singing and playing instruments like the ukelele and piano. The schools theater club performed alice in wonderland; every student competed in the greek games; upper school students received training in etiquette and the social graces at the winter wonder luncheon; and the entire student body visited the ohio theater to see a ballet performance of the nutcracker. Ccas inaugural year concluded with a closing ceremony at which awards for virtue and academic excellencethe goals of a columbus classical educationwere given to deserving students, including the thomas jefferson award for scholarship, and the george washington award for integrity.

Form 990, Part XI, Line 9

Recording of deferred pledges 0

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IRS990/Desc0IN AUGUST 2023, COLUMBUS CLASSICAL ACADEMY OPENED ITS DOORS TO 61 STUDENTS IN GRADES K-8, PROVIDING A RIGOROUS, LIBERAL ARTS EDUCATION USING HILLSDALE COLLEGES WORLD CLASS, K-12 CURRICULUM. NEARLY 300,000 IN TUITION ASSISTANCE WAS GIVEN TO FAMILIES IN NEED, WHILE APPROXIMATELY 60% OF THE TOTAL OPERATING BUDGET WENT TOWARD RETAINING CCAS EXCEPTIONAL FACULTY AND STAFF. INSTRUCTION IN THE ELEMENTARY GRADES UTILIZED THE SINGAPORE MATH CURRICULUM, EXPLICIT PHONICS, AND CLASSIC CHILDRENS LITERATURE. UPPER SCHOOL STUDENTS CONDUCTED OVER 90 SCIENCE LABS, READ AND DISCUSSED GREAT LITERARY WORKS, AND LEARNED HISTORY, FROM THE ANCIENT TO THE MODERN ERA. MORE THAN 250 RECITATIONS OF CLASSIC POETRY AND GREAT SPEECHES WERE PERFORMED BY STUDENTS OVER THE COURSE OF THE YEAR. EVERY STUDENT RECEIVED INSTRUCTION IN THE FINE ARTS, CREATING WORKS OF THEIR OWN, AS WELL AS MIMICKING THOSE OF THE MASTERS LIKE VAN GOGH AND MATISSE. STUDENTS ALSO PUT ON CCAS INAUGURAL CHRISTMAS AND SPRING CONCERTS, SINGING AND PLAYING INSTRUMENTS LIKE THE UKELELE AND PIANO. THE SCHOOLS THEATER CLUB PERFORMED ALICE IN WONDERLAND; EVERY STUDENT COMPETED IN THE GREEK GAMES; UPPER SCHOOL STUDENTS RECEIVED TRAINING IN ETIQUETTE AND THE SOCIAL GRACES AT THE WINTER WONDER LUNCHEON; AND THE ENTIRE STUDENT BODY VISITED THE OHIO THEATER TO SEE A BALLET PERFORMANCE OF THE NUTCRACKER. CCAS INAUGURAL YEAR CONCLUDED WITH A CLOSING CEREMONY AT WHICH AWARDS FOR VIRTUE AND ACADEMIC EXCELLENCETHE GOALS OF A COLUMBUS CLASSICAL EDUCATIONWERE GIVEN TO DESERVING STUDENTS, INCLUDING THE THOMAS JEFFERSON AWARD FOR SCHOLARSHIP, AND THE GEORGE WASHINGTON AWARD FOR INTEGRITY.
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0SEE FULL TEXT IN PART II
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE COLUMBUS CLASSICAL ACADEMY ADMITS STUDENTS OF ANY RACE, COLOR, NATIONAL AND ETHNIC ORIGIN TO ALL THE RIGHTS, PRIVILEGES, PROGRAMS, AND ACTIVITIES GENERALLY ACCORDED OR MADE AVAILABLE TO STUDENTS AT THE SCHOOL. IT DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, NATIONAL AND ETHNIC ORIGIN IN ADMINISTRATION OF ITS EDUCATIONAL POLICIES, ADMISSIONS POLICIES, SCHOLARSHIP AND LOAN PROGRAMS, AND ATHLETIC AND OTHER SCHOOL-ADMINISTERED PROGRAMS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BusinessName/BusinessNameLine1Txt0MICHAEL GROSS
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0MICHAEL GROSS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0BOARD PRESIDENT
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COLUMBUS CLASSICAL ACADEMY INCULCATES IN OUR STUDENTS, THROUGH A GENUINE AND RIGOROUS CLASSICAL EDUCATION IN THE LIBERAL ARTS AND SCIENCES, THE KNOWLEDGE AND VIRTUE UPON WHICH INDEPENDENT, RESPONSIBLE, AND JOYFUL LIVES ARE BUILT, IN THE FIRM BELIEF THAT SUCH LIVES ARE THE FOUNDATION OF A FREE AND FLOURISHING REPUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1IN AUGUST 2023, COLUMBUS CLASSICAL ACADEMY OPENED ITS DOORS TO 61 STUDENTS IN GRADES K-8, PROVIDING A RIGOROUS, LIBERAL ARTS EDUCATION USING HILLSDALE COLLEGES WORLD CLASS, K-12 CURRICULUM. NEARLY 300,000 IN TUITION ASSISTANCE WAS GIVEN TO FAMILIES IN NEED, WHILE APPROXIMATELY 60% OF THE TOTAL OPERATING BUDGET WENT TOWARD RETAINING CCAS EXCEPTIONAL FACULTY AND STAFF. INSTRUCTION IN THE ELEMENTARY GRADES UTILIZED THE SINGAPORE MATH CURRICULUM, EXPLICIT PHONICS, AND CLASSIC CHILDRENS LITERATURE. UPPER SCHOOL STUDENTS CONDUCTED OVER 90 SCIENCE LABS, READ AND DISCUSSED GREAT LITERARY WORKS, AND LEARNED HISTORY, FROM THE ANCIENT TO THE MODERN ERA. MORE THAN 250 RECITATIONS OF CLASSIC POETRY AND GREAT SPEECHES WERE PERFORMED BY STUDENTS OVER THE COURSE OF THE YEAR. EVERY STUDENT RECEIVED INSTRUCTION IN THE FINE ARTS, CREATING WORKS OF THEIR OWN, AS WELL AS MIMICKING THOSE OF THE MASTERS LIKE VAN GOGH AND MATISSE. STUDENTS ALSO PUT ON CCAS INAUGURAL CHRISTMAS AND SPRING CONCERTS, SINGING AND PLAYING INSTRUMENTS LIKE THE UKELELE AND PIANO. THE SCHOOLS THEATER CLUB PERFORMED ALICE IN WONDERLAND; EVERY STUDENT COMPETED IN THE GREEK GAMES; UPPER SCHOOL STUDENTS RECEIVED TRAINING IN ETIQUETTE AND THE SOCIAL GRACES AT THE WINTER WONDER LUNCHEON; AND THE ENTIRE STUDENT BODY VISITED THE OHIO THEATER TO SEE A BALLET PERFORMANCE OF THE NUTCRACKER. CCAS INAUGURAL YEAR CONCLUDED WITH A CLOSING CEREMONY AT WHICH AWARDS FOR VIRTUE AND ACADEMIC EXCELLENCETHE GOALS OF A COLUMBUS CLASSICAL EDUCATIONWERE GIVEN TO DESERVING STUDENTS, INCLUDING THE THOMAS JEFFERSON AWARD FOR SCHOLARSHIP, AND THE GEORGE WASHINGTON AWARD FOR INTEGRITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE GOVERNING BODY WILL RECEIVE AND REVIEW THE RETURN PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3OFFICERS, DIRECTORS, AND KEY EMPLOYEES ARE REQUIRED TO ANNUALLY SIGN A LETTER OF AGREEMENT WITH CONFLICT-OF-INTEREST POLICIES AND GUIDELINES AND DISCLOSE ALL RELATIONSHIPS WITH OTHER ENTITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4EIN IS LISTED ON ORGANIZATION WEBSITE TO ALLOW ACCESS TO INTERESTED PARTIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6RECORDING OF DEFERRED PLEDGES 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9
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IRS990/USAddress/AddressLine1Txt02000 POLARIS PARKWAY
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