Citizens Academy Southeast

Nonprofit profile at a glance

EIN
472352640
IRS 990 coverage
2016–2024
Forms available
Form 990 2024
Location
Cleveland, OH, USA
Phone
2165863887
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Charter Schools

Official website

Reported finances

Revenue
$12,345,909
Expenses
$13,245,201
Assets
$12,088,632
Liabilities
$15,883,286

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

6 people listed

Highest reported compensation

  • Dan Norman (Principal): $91,837 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of Citizens Academy Southeast is to produce learners who exemplify academic excellence and responsible citizenship.

What it reported doing in 2024

To prepare middle school students to lead in academics, services, and civic organization during high school, college, and beyond.

Operating model

Revenue model
Grant-funded. 84% of the money available for current operations came from government grants.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - The filed numbers largely add up and a large share of available resources goes toward mission work. Expenses are high relative to revenue and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 65
  • Transparency & Controls: 100
  • Accountability: 95
  • Sustainability: 27
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 75.4%; rating input score 75
  • Program expense ratio: 70.2%; rating input score 70
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -7.3%; rating input score 13; 13th percentile among comparable filings
  • Total-asset coverage ratio: 0.91; rating input score 33; 33rd percentile among comparable filings
  • Liabilities to assets ratio: 1.31; rating input score 3; 3rd percentile among comparable filings
  • Officer compensation ratio: 0.7%; rating input score 88; 88th percentile among comparable filings

Growth

  • Program expense growth: 16.6% per year; rating input score 100; 86th percentile among comparable filings
  • Revenue growth: 14.9% per year; rating input score 100; 86th percentile among comparable filings
  • Asset growth: 19.4% per year; rating input score 100; 88th percentile among comparable filings

Details

  • Where the money goes: 75.4% of revenue deployed · 70.2% of spending went to programs
  • Governance: 5 of 5 board members independent · 7 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $9.3M in reported program spending
  • Leadership: top reported pay $92K · 6 people listed
  • Highest-paid contractors: 5 contractors listed · $5.5M reported
  • Consistency: 22 of 23 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules
  • Filing history: 9 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 4 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Sustainability: Operating margin scored 13/100.
  • Moderate — Transparency & Controls: Fund balance restriction sum did not reconcile in the filed values.
  • Review — Accountability: Governance controls: Document-retention policy not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 33/100.
  • High — Sustainability: Liabilities to assets ratio scored 3/100.