Focus North High School

Nonprofit profile at a glance

EIN
450635853
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Columbus, OH, USA
Phone
6143100430
Rating
55
Verdict
MIXED
Rating confidence
Moderate
Sector
Educational Services and Schools - Other

Official website

Reported finances

Revenue
$4,691,367
Expenses
$4,527,258
Assets
$1,453,142
Liabilities
$2,953,678

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

Leadership & pay

5 people listed

Highest reported compensation

  • Daylon Myricks (Board Member): $3,625 total reported compensation
  • Deneise Reed (Board Member): $1,625 total reported compensation
  • Philip Rist (Board Member): $1,250 total reported compensation

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

Overview

Mission

Focus north high school is a state-funded charter schools that help teens and young adults, ages freshman 22, earn their high school diploma while preparing for the workforce or their aspirations of higher education. Fnhs is staffed with certified and highly qualified teachers that use online curriculum as a primary teaching tool that is complimented by core content pull out classes. This combination allows for one-on-one interaction with students, both in the classroom and in a lab setting. All courses offered meet the state standards.

What it reported doing in 2024

The school provided education to 220 students

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
No current program activity. The filing reports no program spending for the current year.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 100
  • Accountability: 100
  • Sustainability: 34
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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; 63rd percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Limited
    • Other executive compensation review process: Limited
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 3.5%; rating input score 46; 46th percentile among comparable filings
  • Total-asset coverage ratio: 0.32; rating input score 10; 10th percentile among comparable filings
  • Liabilities to assets ratio: 2.03; rating input score 1; 1st percentile among comparable filings
  • Officer compensation ratio: 0.1%; rating input score 83; 83rd percentile among comparable filings

Growth

  • Program expense growth: -12.8% per year; rating input score 0; 2nd percentile among comparable filings
  • Revenue growth: 7.8% per year; rating input score 100; 59th percentile among comparable filings
  • Asset growth: 14.1% per year; rating input score 100; 72nd percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 5 of 5 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $4.5M in reported program spending
  • Leadership: top reported pay $4K · 5 people listed
  • Highest-paid contractors: 1 contractor listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 5 filed schedules
  • Filing history: 12 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Related organizations: 2 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 — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 10/100.
  • Moderate — Sustainability: Operating margin scored 46/100.
  • High — Sustainability: Liabilities to assets ratio scored 1/100.