FOCUS LEARNING ACADEMY OF NORTHERN COLUMBUS: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization
FOCUS LEARNING ACADEMY OF NORTHERN COLUMBUS (EIN 43-1962223)
Tax period
2011-07-01 to 2012-06-30
Filed
2013-05-15
IRS object ID
201331359349307358
Schema version
2011v1.5
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Timestamp2013-05-15T15:54:15-05:00Timestamp
Tax Period End Date2012-06-30TaxPeriodEndDate

Preparer Firm PreparerFirm

FieldValueIRS element (for citing)
EIN341513062EIN

Preparer Firm Business Name PreparerFirmBusinessName

FieldValueIRS element (for citing)
Business Name Line1CBIZ MHM LLCBusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

FieldValueIRS element (for citing)
Address Line15450 FRANTZ ROAD SUITE 300AddressLine1
CityDUBLINCity
StateOHState
ZIP Code43016ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnType
Tax Period Begin Date2011-07-01TaxPeriodBeginDate

Filer Filer

FieldValueIRS element (for citing)
EIN431962223EIN

Name Name

FieldValueIRS element (for citing)
Business Name Line1FOCUS LEARNING ACADEMY OF NORTHERN COLUMBUSBusinessNameLine1
FieldValueIRS element (for citing)
Name ControlFOCUNameControl
Phone6145470920Phone

US Address USAddress

FieldValueIRS element (for citing)
Address Line14795 EVANSWOOD DRIVEAddressLine1
CityCOLUMBUSCity
StateOHState
ZIP Code43229ZIPCode

Officer Officer

FieldValueIRS element (for citing)
NameABDIRIZAK FARAHName
TitleBOARD PRESIDENTTitle
Phone6143100430Phone
Date Signed2013-05-13DateSigned
Authorize Third Party1AuthorizeThirdParty

Preparer Preparer

FieldValueIRS element (for citing)
NameMICHAEL F DRENNENName
PTINP00078628PTIN
Phone6147934501Phone
FieldValueIRS element (for citing)
Tax Year2011TaxYear
Build TS2016-02-24 21:20:13ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Address ChangeXAddressChange
Name Of Principal Officer PersonABDIRIZAK FARAHNameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

FieldValueIRS element (for citing)
Address Line14807 EVANSWOOD DRAddressLine1
CityCOLUMBUSCity
StateOHState
ZIP Code43229ZIPCode
FieldValueIRS element (for citing)
Gross Receipts2196890GrossReceipts
Group Return For Affiliates0GroupReturnForAffiliates
Organization501c3XOrganization501c3
Web SiteWWW.FOCUSACADEMYNORTH.ORGWebSite
Type Of Organization CorporationXTypeOfOrganizationCorporation
Year Formation2002YearFormation
State Legal DomicileOHStateLegalDomicile
Activity Or Mission DescriptionPROVIDE K-8 EDUCATION IN A CHARTER SCHOOLActivityOrMissionDescription
Nbr Voting Members Governing Body5NbrVotingMembersGoverningBody
Nbr Independent Voting Members5NbrIndependentVotingMembers
Total Nbr Employees36TotalNbrEmployees
Total Nbr Volunteers0TotalNbrVolunteers
Total Gross UBI0TotalGrossUBI
Net Unrelated Business Txbl Income0NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year0ContributionsGrantsPriorYear
Contributions Grants Current Year0ContributionsGrantsCurrentYear
Program Service Revenue Prior Year3199837ProgramServiceRevenuePriorYear
Program Service Revenue CY2189564ProgramServiceRevenueCY
Investment Income Prior Year16InvestmentIncomePriorYear
Investment Income Current Year191InvestmentIncomeCurrentYear
Other Revenue Prior Year0OtherRevenuePriorYear
Other Revenue Current Year7135OtherRevenueCurrentYear
Total Revenue Prior Year3199853TotalRevenuePriorYear
Total Revenue Current Year2196890TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year0GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY0GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year0BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY0BenefitsPaidToMembersCY
Salaries Etc Prior Year0SalariesEtcPriorYear
Salaries Etc Current Year1004897SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year0TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY0TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year0TotalFundrsngExpCurrentYear
Other Expense Prior Year3266514OtherExpensePriorYear
Other Expenses Current Year989733OtherExpensesCurrentYear
Total Expenses Prior Year3266514TotalExpensesPriorYear
Total Expenses Current Year1994630TotalExpensesCurrentYear
Revenues Less Expenses Prior Year-66661RevenuesLessExpensesPriorYear
Revenues Less Expenses CY202260RevenuesLessExpensesCY
Total Assets BOY247045TotalAssetsBOY
Total Assets EOY272127TotalAssetsEOY
Total Liabilities BOY286700TotalLiabilitiesBOY
Total Liabilities EOY109522TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY-39655NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY162605NetAssetsOrFundBalancesEOY
Mission DescriptionPROVIDE K-8 EDUCATION IN A CHARTER SCHOOLMissionDescription
Significant New Program Services0SignificantNewProgramServices
Significant Change0SignificantChange
Expense1922433Expense
Revenue2196890Revenue
DescriptionTO MAINTAIN AND PROVIDE A SCHOOL EXCLUSIVELY FOR ANY EDUCATIONAL, LITERARY, SCIENTIFIC AND RELATED TEACHING SERVICE.Description
Total Program Service Expense1922433TotalProgramServiceExpense
Described In501 C31DescribedIn501C3
Schedule B Required0ScheduleBRequired
Political Activities0PoliticalActivities
Lobbying Activities0LobbyingActivities
Subject To Proxy Tax0SubjectToProxyTax
Donor Advised Funds0DonorAdvisedFunds
Conservation Easements0ConservationEasements
Collections Of Art0CollectionsOfArt
Credit Counseling0CreditCounseling
Term Or Permanent Endowments0TermOrPermanentEndowments
Report Land Bldg Equip0ReportLandBldgEquip
Report Invest Oth Securities0ReportInvestOthSecurities
Report Prog Rel Invest0ReportProgRelInvest
Report Other Assets0ReportOtherAssets
Report Other Liabilities0ReportOtherLiabilities
Report Fin48 Footnote0ReportFin48Footnote
Independent Audit Financial Stmt1IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt0ConsolidatedAuditFinancialStmt
School1School
Foreign Office0ForeignOffice
Foreign Activities0ForeignActivities
More Than5000 K To Organizations0MoreThan5000KToOrganizations
More Than5000 K To Individuals0MoreThan5000KToIndividuals
Professional Fundraising0ProfessionalFundraising
Fundraising Activities0FundraisingActivities
Gaming0Gaming
Hospital0Hospital
Grants To Organizations0GrantsToOrganizations
Grants To Individuals0GrantsToIndividuals
Schedule J Required0ScheduleJRequired
Tax Exempt Bonds0TaxExemptBonds
Excess Benefit Transaction0ExcessBenefitTransaction
Prior Excess Benefit Transaction0PriorExcessBenefitTransaction
Loan To Officer Or DQP0LoanToOfficerOrDQP
Grant To Related Person0GrantToRelatedPerson
Bsnss Rltnshp With Organization0BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member0BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp0OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions0DeductibleNonCashContributions
Deductible Contributions Of Art0DeductibleContributionsOfArt
Terminated0Terminated
Partial Liquidation0PartialLiquidation
Disregarded Entity0DisregardedEntity
Related Entity0RelatedEntity
Related Org Controlled Entity0RelatedOrgControlledEntity
Transaction Related Entity0TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org0TransfersToExemptNonChrtblOrg
Activities Conducted Partnership0ActivitiesConductedPartnership
Schedule O Required1ScheduleORequired
Number Forms Transmitted With109612NumberFormsTransmittedWith1096
Number W2 G Included0NumberW2GIncluded
Number Of Employees36NumberOfEmployees
Employment Tax Returns Filed1EmploymentTaxReturnsFiled
Unrelated Business Income0UnrelatedBusinessIncome
Foreign Financial Account0ForeignFinancialAccount
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTrans
Taxable Party Notification0TaxablePartyNotification
Non Deductible Contributions0NonDeductibleContributions
Quid Pro Quo Contributions0QuidProQuoContributions
Form8282 Property Disposed Of0Form8282PropertyDisposedOf
Funds To Pay Premiums0FundsToPayPremiums
Premiums Paid0PremiumsPaid
Taxable Distributions0TaxableDistributions
Distribution To Donor0DistributionToDonor
Indoor Tanning Services0IndoorTanningServices
Info In Schedule O Part VIXInfoInScheduleOPartVI
Nbr Voting Governing Body Members5NbrVotingGoverningBodyMembers
Number Independent Voting Members5NumberIndependentVotingMembers
Family Or Business Relationship0FamilyOrBusinessRelationship
Delegation Of Management Duties0DelegationOfManagementDuties
Changes To Organizing Docs1ChangesToOrganizingDocs
Material Diversion Or Misuse0MaterialDiversionOrMisuse
Members Or Stockholders0MembersOrStockholders
Election Of Board Members0ElectionOfBoardMembers
Decisions Subject To Approval0DecisionsSubjectToApproval
Minutes Of Governing Body1MinutesOfGoverningBody
Minutes Of Committees0MinutesOfCommittees
Officer Mailing Address0OfficerMailingAddress
Local Chapters0LocalChapters
Form990 Provided To Governing Body1Form990ProvidedToGoverningBody
Conflict Of Interest Policy0ConflictOfInterestPolicy
Whistleblower Policy0WhistleblowerPolicy
Document Retention Policy0DocumentRetentionPolicy
Compensation Process CEO0CompensationProcessCEO
Compensation Process Other0CompensationProcessOther
Investment In Joint Venture0InvestmentInJointVenture
States Where Copy Of Return Is FiledOHStatesWhereCopyOfReturnIsFiled
Upon RequestXUponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

FieldValueIRS element (for citing)
Business Name Line1CHERIE COXBusinessNameLine1
FieldValueIRS element (for citing)
Telephone Number6145470920TelephoneNumber

Address US AddressUS

FieldValueIRS element (for citing)
Address Line14795 EVANSWOOD DRAddressLine1
CityCOLUMBUSCity
StateOHState
ZIP Code43229ZIPCode
FieldValueIRS element (for citing)
No Listed Persons CompensatedXNoListedPersonsCompensated

Form990 Part VII Section A Form990PartVIISectionA (5 entries)

TitleTitleAverage Hours Per WeekAverageHoursPerWeekIndividual Trustee Or DirectorIndividualTrusteeOrDirectorOfficerOfficerReportable Comp From OrganizationReportableCompFromOrganizationReportable Comp From Related OrgsReportableCompFromRelatedOrgsOther CompensationOtherCompensation
ABDIRIZAK FARAH
PRESIDENT1.00XX000
ADEN MOHAMED
BOARD MEMBER1.00X000
RICHARD LUPISELLA
BOARD MEMBER1.00X000
ABDIKHAYR SOOFE
BOARD MEMBER1.00X000
RUSSELL FLICKENGER
BOARD MEMBER1.00X000
FieldValueIRS element (for citing)
Total Reportable Comp From Org0TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs0TotalReportableCompFrmRltdOrgs
Total Other Compensation0TotalOtherCompensation
Number Individuals GT100 K0NumberIndividualsGT100K
Formers Listed0FormersListed
Total Comp GT150 K0TotalCompGT150K
Compensation From Other Sources0CompensationFromOtherSources
Number Of Contractors GT100 K0NumberOfContractorsGT100K

Program Service Revenue ProgramServiceRevenue (3 entries)

DescriptionDescriptionBusiness CodeBusinessCodeTotal Revenue ColumnTotalRevenueColumnRelated Or Exempt Function IncomeRelatedOrExemptFunctionIncome
STATE OF OHIO SCHOOL A61171014361501436150
US DEPT OF ED GRANTS611710609016609016
USDA NUTRITION GRANTS611710144398144398
FieldValueIRS element (for citing)
Total Program Service Revenue2189564TotalProgramServiceRevenue

Investment Income InvestmentIncome

FieldValueIRS element (for citing)
Total Revenue Column191TotalRevenueColumn
Related Or Exempt Function Income191RelatedOrExemptFunctionIncome

Other Revenue Misc OtherRevenueMisc

FieldValueIRS element (for citing)
DescriptionMISCELLANEOUS REVENUEDescription
Business Code611710BusinessCode
Total Revenue Column7135TotalRevenueColumn
Related Or Exempt Function Income7135RelatedOrExemptFunctionIncome
FieldValueIRS element (for citing)
Total Other Revenue7135TotalOtherRevenue

Total Revenue TotalRevenue

FieldValueIRS element (for citing)
Total Revenue Column2196890TotalRevenueColumn
Related Or Exempt Function Income2196890RelatedOrExemptFunctionIncome
Unrelated Business Revenue0UnrelatedBusinessRevenue
Exclusion$0ExclusionAmount

Other Salaries And Wages OtherSalariesAndWages

FieldValueIRS element (for citing)
Total819985Total
Program Services819985ProgramServices

Other Employee Benefits OtherEmployeeBenefits

FieldValueIRS element (for citing)
Total184912Total
Program Services184912ProgramServices

Fees For Services Accounting FeesForServicesAccounting

FieldValueIRS element (for citing)
Total72197Total
Management And General72197ManagementAndGeneral

Fees For Services Other FeesForServicesOther

FieldValueIRS element (for citing)
Total153736Total
Program Services153736ProgramServices

Office Expenses OfficeExpenses

FieldValueIRS element (for citing)
Total127556Total
Program Services127556ProgramServices

Occupancy Occupancy

FieldValueIRS element (for citing)
Total281137Total
Program Services281137ProgramServices

Travel Travel

FieldValueIRS element (for citing)
Total167505Total
Program Services167505ProgramServices

Other Expenses OtherExpenses (3 entries)

DescriptionDescriptionTotalTotalProgram ServicesProgramServices
TRADE SERVICES152440152440
OTHER EXPENSES2105121051
COMMUNICATIONS1411114111

Total Functional Expenses TotalFunctionalExpenses

FieldValueIRS element (for citing)
Total1994630Total
Program Services1922433ProgramServices
Management And General72197ManagementAndGeneral
Fundraising0Fundraising

Cash Non Interest Bearing CashNonInterestBearing

FieldValueIRS element (for citing)
BOY33460BOY
EOY17492EOY

Accounts Receivable AccountsReceivable

FieldValueIRS element (for citing)
BOY213585BOY
EOY254635EOY

Total Assets TotalAssets

FieldValueIRS element (for citing)
BOY247045BOY
EOY272127EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

FieldValueIRS element (for citing)
BOY226916BOY
EOY109522EOY

Unsecured Notes Loans Payable UnsecuredNotesLoansPayable

FieldValueIRS element (for citing)
BOY59784BOY

Total Liabilities TotalLiabilities

FieldValueIRS element (for citing)
BOY286700BOY
EOY109522EOY
FieldValueIRS element (for citing)
Follow SFAS117XFollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

FieldValueIRS element (for citing)
BOY-39655BOY
EOY162605EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY-39655BOY
EOY162605EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY247045BOY
EOY272127EOY
FieldValueIRS element (for citing)
Reconcilation Revenue Expenses202260ReconcilationRevenueExpenses
Reconcilation Other Changes0ReconcilationOtherChanges
Method Of Accounting AccrualXMethodOfAccountingAccrual
Accountant Compile Or Review0AccountantCompileOrReview
FS Audited1FSAudited
Audit Committee0AuditCommittee
Financial Statement SeparateXFinancialStatementSeparate
Federal Grant Audit Required1FederalGrantAuditRequired
Federal Grant Audit Performed1FederalGrantAuditPerformed

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
School170b1 AiiXSchool170b1Aii

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Of Book Value Land Buildings0TotalOfBookValueLandBuildings
Total Revenue2196890TotalRevenue
Total Expenses1994630TotalExpenses
Excess Or Deficit For Year202260ExcessOrDeficitForYear
Excess Or Deficit Per FS202260ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt2196890TotRevenueEtcAuditedFinclStmt
Revenue Not Rptd F9900RevenueNotRptdF990
Revenue Subtotal2196890RevenueSubtotal
Revenue Not Rptd On Fin Stmt0RevenueNotRptdOnFinStmt
Total Revenue Per Form9902196890TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt1994630TotExpensesEtcAuditedFinclStmt
Expenses Not Rptd F9900ExpensesNotRptdF990
Expenses Subtotal1994630ExpensesSubtotal
Expenses Not Rptd On Fin Stmt0ExpensesNotRptdOnFinStmt
Total Expenses Per Form9901994630TotalExpensesPerForm990

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy Stmt1NondiscriminatoryPolicyStmt
Policy Statement In Brochures Etc1PolicyStatementInBrochuresEtc
Policy Publ Via Broadcast Media1PolicyPublViaBroadcastMedia
Maint Racial Composition Records1MaintRacialCompositionRecords
Maint Scholarships Records1MaintScholarshipsRecords
Maint Copies Of Brochures Etc1MaintCopiesOfBrochuresEtc
Maint Copies Of All Solicitations1MaintCopiesOfAllSolicitations
Discriminate Race Students Rights0DiscriminateRaceStudentsRights
Discriminate Race Admiss Policies0DiscriminateRaceAdmissPolicies
Discriminate Race Emplmn Faculty0DiscriminateRaceEmplmnFaculty
Discriminate Race Scholarships0DiscriminateRaceScholarships
Discriminate Race Educ Policies0DiscriminateRaceEducPolicies
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFclts
Discriminate Race Athletic Prog0DiscriminateRaceAthleticProg
Discriminate Race Other Acty0DiscriminateRaceOtherActy
Government Financial Aid Received1GovernmentFinancialAidReceived
Government Financial Aid Revoked0GovernmentFinancialAidRevoked
Compliance With Rev Proc75501ComplianceWithRevProc7550

Form990 Schedule E Part II Form990ScheduleEPartII (2 entries)

IdentifierIdentifierReturn ReferenceReturnReferenceExplanationExplanation
EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATIONSCHEDULE E, PART I, LINE 3PUBLISHED ON THE SCHOOL'S WEBSITE AND IN LOCAL NEWSPAPERS.
EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCESCHEDULE E, PART I, LINE 6THE 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.

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (4 entries)

Return ReferenceReturnReferenceExplanationExplanation
FORM 990, PART VI, SECTION A, LINE 4THE ORGANIZATION AMENDED ITS ARTICLES OF INCORPORATION TO INCLUDE LANGAUGE REQUESTED BY THE IRS.
FORM 990, PART VI, SECTION A, LINE 8BTHE ORGANIZATION DOES NOT HAVE COMMITTIES
FORM 990, PART VI, SECTION B, LINE 11THE 990 IS PREPARED IN DRAFT FORM BY AN OUTSIDE CPA FIRM. THE DRAFT 990 IS REVIEWED BY THE ORGANIZATION'S TREASURER BEFORE PRESENTATION TO THE BOARD OF TRUSTEES FOR THIER APPROVAL
FORM 990, PART VI, SECTION C, LINE 19THE 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.

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