Ohio Digital Learning School

Nonprofit profile at a glance

EIN
832949513
IRS 990 coverage
2019–2024
Forms available
Form 990 2024
Location
Maumee, OH, USA
Phone
4197409007
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Single Organization Support

Official website

Reported finances

Revenue
$10,154,377
Expenses
$10,558,322
Assets
$2,584,707
Liabilities
$5,641,867

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

Leadership & pay

5 people listed

Executive titles in this filing

  • CHRIS CANOVA (PRESIDENT)
  • TIFFANY AKEMAN MORRISSEY (VICE PRESIDENT)

Highest reported compensation

  • CHELSEA KANIA (DIRECTOR): $1,500 total reported compensation
  • TIFFANY AKEMAN MORRISSEY (VICE PRESIDENT): $1,375 total reported compensation
  • GREGORY FOCKLER (TREASURER): $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

Ohio digital learning school (odls) is a full-time online public school for students in grades 9-12, ages 16-21. We're dedicated to inspiring and empowering students through an education experience tailored to their needs.

What it reported doing in 2024

Education of students in grades 9-12.

Operating model

Revenue model
Grant-funded. 100% 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 92
  • Accountability: 86
  • Sustainability: 22
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87.5%; rating input score 87
  • Program expense ratio: 84.1%; rating input score 84
  • 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -4%; rating input score 19; 19th percentile among comparable filings
  • Total-asset coverage ratio: 0.24; rating input score 6; 6th percentile among comparable filings
  • Liabilities to assets ratio: 2.18; rating input score 1; 1st percentile among comparable filings
  • Officer compensation ratio: 0.1%; rating input score 92; 92nd percentile among comparable filings

Growth

  • Program expense growth: 26.9% per year; rating input score 100; 94th percentile among comparable filings
  • Revenue growth: 28.5% per year; rating input score 100; 96th percentile among comparable filings
  • Asset growth: 3.5% per year; rating input score 100; 26th percentile among comparable filings

Details

  • Where the money goes: 87.5% of revenue deployed · 84.1% of spending went to programs
  • Governance: 5 of 5 board members independent · 6 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $8.9M in reported program spending
  • Leadership: top reported pay $2K · 5 people listed
  • Highest-paid contractors: 2 contractors listed · $8.8M reported
  • Consistency: 30 of 30 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 6 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • 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.

  • Review — Accountability: Governance controls: 3 of 9 not reported.
  • High — Sustainability: Operating margin scored 19/100.
  • High — Sustainability: Total-asset coverage ratio scored 6/100.
  • High — Sustainability: Liabilities to assets ratio scored 1/100.