Civic Intelligence

Challengeu Ohio Community School

990 • Fiscal year 2025 • EIN 92-0386033

Jul 01, 2024 to Jun 30, 2025 • Filed on Jan 23, 2026

Organization Profilewww.challengeu.com
4030 Smith RoadCincinnati, OH 45209

(833) 565-0745

Siviq Scores

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

Liabilities / Assets

94th percentile

0.96x

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

2025 filings • NTEE B • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

76th percentile

0.38x

Higher debt load relative to revenue than 76% of similar nonprofits.

2025 filings • NTEE B • $1M-$5M nonprofits • Source year 2025

Net Margin

30th percentile

-0.2%

Higher net margin than 30% of similar nonprofits.

2025 filings • NTEE B • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2025 filings • NTEE B • $1M-$5M nonprofits • Source year 2025

Asset Growth

70th percentile

13%

Faster asset growth than 70% of similar nonprofits.

2025 filings • NTEE B • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

96th percentile

260%

Faster revenue growth than 96% of similar nonprofits.

2025 filings • NTEE B • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets94th percentile

Assets

Up

$1,040,418

Up $117,887 (+13%) from 2024

Net Assets

Down

$38,030

Down $4,621 (-11%) from 2024

Liabilities

Up

$1,002,388

Up $122,508 (+14%) from 2024

Revenue And Expenses
Liabilities / Revenue76th percentileNet Margin30th percentile

Revenue

Up

$2,610,094

Up $1,884,069 (+260%) from 2024

Expenses

Up

$2,614,715

Up $1,931,341 (+283%) from 2024

Net Income

Down

-$4,621

Down $47,272 (-111%) from 2024

Historical Trend

Balance Sheet Trend

Asset Growth70th percentile

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

$1.5M$1.0M$500K$0Assets 2024: $922,531Liabilities 2024: $879,880Net Assets 2024: $42,6512024Assets 2025: $1,040,418Liabilities 2025: $1,002,388Net Assets 2025: $38,0302025

Highlighted filing

2025

Assets$1,040,418
Liabilities$1,002,388
Net Assets$38,030
Open 2025 Filing

Operations Trend

Revenue Growth96th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2024: $726,025Expenses 2024: $683,374Net Income 2024: $42,6512024Revenue 2025: $2,610,094Expenses 2025: $2,614,715Net Income 2025: -$4,6212025

Highlighted filing

2025

Revenue$2,610,094
Expenses$2,614,715
Net Income-$4,621
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jan 23, 2026
Return Version
2024v5.0
Gross Receipts
$2,610,094
Mission and Program Overview

Mission

ChallengeU aims to provide a high-quality education to all students, especially those who cannot afford to attend traditional schools. Our objective is to determine the best path for each student to reach their goals.

ChallengeU offers personalized education for students aged 14 to 21, centered on parents and community engagement. Their graduation coaching and post-graduation support empower students to succeed and pursue opportunities while valuing inclusivity and creating a nurturing community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$804,687$468,481▼ $336,206
Pledges and Grants Receivable$12,373$23,741▲ $11,368
Cash and Non-Interest-Bearing Accounts$62,920$10,000▼ $52,920
Total Assets$922,531$1,040,418▲ $117,887
Other Assets Total$42,551$538,196▲ $495,645
Liabilities
Other Liabilities-$506,529-
Accounts Payable and Accrued Expenses$879,880$495,859▼ $384,021
Total Liabilities$879,880$1,002,388▲ $122,508
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$42,651$38,030▼ $4,621
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$42,651$38,030▼ $4,621
Total Liabilities and Net Assets / Fund Balance$922,531$1,040,418▲ $117,887

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$73,085--
Compensation and Service Providers
Top Officer Pay35th percentile

Board Members and Trustees

NameTitle
Summer CrenshawBoard President
Kalena Maria RobinsonBoard Member
Monica TurnerBoard Member
Juanita EdwardsBoard Secretary
Samm HairstoonJunior Board Member

Highest Paid Contractors

ContractorServicesLocationCompensation
ChallengeU Ohio Schools Management LLCManagement Services180 E Broad Street FL34, Columbus, OH 43215$2,488,567
Revenue and Support

Revenue Composition

Contributions and Grants
$2,610,094
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$2,610,094
Change in Net Assets
$-4,621

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,610,094
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$2,610,094
Total Revenue per Form 990
$2,610,094
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,603,831
Salaries, Compensation, and Employee Benefits$10,884
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$2,485,544--$2,485,544
Other Expenses$0$84,914$0$84,914
Fees for Services Accounting$32,800--$32,800
Other Employee Benefits$10,884--$10,884
All Other Expenses$573--$573
Total Functional Expenses$2,529,801$84,914$0$2,614,715

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,614,715
Total Expenses per Audited Statements$2,614,715
Total Expenses per Form 990$2,614,715
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$378,076
Deferred Inflows of Resources - OPEB$63,410
Deferred Inflows of Resources - Pension$37,822
Net OPEB Liability$27,221
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
No

Governance Explanations

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 provided to the Board of Director's legal counsel for review. Once completed, it is provided to the Board President for review with a final signature and filing by the Treasurer.”

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

“The Board of Directors, in conjunction with their legal counsel, consistently review compliance with federal and state regulations. In addition, the school is continuously monitored by its sponsor 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
Challengeu Ohio Community School
EIN
92-0386033
Phone
8335650745
Address
4030 Smith Road, Cincinnati, OH 45209

Signing Officer

Name
C David Massa
Title
Treasurer
Phone
3305150572
Signed
2026-01-23

Organization Details

Principal Officer
C David Massa
Formed
2023
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 professional, technical and operational services provided.”

Raw XML Appendix368 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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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0Information is provided on the school's website, as well as distributed in materials and students and parents.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Form 990 is prepared and reviewed by the fiscal officer. After the review of the Form 990, it is provided to the Board of Director's legal counsel for review. Once completed, it is provided to the Board President for review with a final signature and filing by the Treasurer.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Board of Directors, in conjunction with their legal counsel, consistently review compliance with federal and state regulations. In addition, the school is continuously monitored by its sponsor to ensure compliance with laws and regulations.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The 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/ExplanationTxt3All professional, technical and operational services provided.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 11g
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IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0922531
IRS990/TotalAssetsEOYAmt01040418
IRS990/TotalAssetsGrp/BOYAmt0922531
IRS990/TotalAssetsGrp/EOYAmt01040418
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt02610094
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt084914
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02529801
IRS990/TotalFunctionalExpensesGrp/TotalAmt02614715
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0879880
IRS990/TotalLiabilitiesEOYAmt01002388
IRS990/TotalLiabilitiesGrp/BOYAmt0879880
IRS990/TotalLiabilitiesGrp/EOYAmt01002388
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt042651
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt038030
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt00
IRS990/TotalOtherProgSrvcGrantAmt00
IRS990/TotalOtherProgSrvcRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt02529801
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02610094
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0922531
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01040418
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01030 N Main Street
IRS990/USAddress/CityNm0North Canton
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd044720
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0www.challengeu.com
IRS990/WhistleblowerPolicyInd01
ReasonableCauseExplanation/ExplanationTxt0The school waited for final audited financial statements prior to filing the Form 990.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0C David Massa
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum03305150572
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CHALLENGEU OHIO COMMUNITY SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0CHAL
ReturnHeader/Filer/EIN0920386033
ReturnHeader/Filer/PhoneNum08335650745
ReturnHeader/Filer/USAddress/AddressLine1Txt04030 Smith Road
ReturnHeader/Filer/USAddress/CityNm0Cincinnati
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd045209
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/ReturnTs02026-03-13T13:52:06-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

Document Assets

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Filings

Displayed year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,040,418
Liabilities
$1,002,388
Net assets
$38,030
Revenue
$2,610,094
Expenses
$2,614,715
Net income
-$4,621
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.04$1.00$0.04$2.61$2.61$0.00
2024Detailed filing. Detailed filing data is available for this year.$0.92$0.88$0.04$0.73$0.68$0.04