Focus Learning Academy of Central Columbus (EIN 850522922) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2020

Legal Domicile

Principal Officer

Cynthia Mercer

Phone

6146969060

Tax Period

2024-07-01 to 2025-06-30

Focus Learning Academy of Central Columbus, founded in 2020, is a community nonprofit in the Education sector that reported $2.2M in total revenue in fiscal year 2024. Revenue grew 16% year-over-year, indicating healthy expansion. Expenses of $3.1M exceeded revenue, resulting in a 42% operating deficit.

Mission

Provide Pre-K through 3rd grade education in a charter school.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $2,160,333

Investment Income $0

Other Revenue $0

TOTAL REVENUE $2,160,333

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,212,221

Fundraising Expenses $0

Program Expenses $3,033,736

Other Expenses $1,852,702

TOTAL EXPENSES $3,064,923

Year-over-Year Comparison

	2024	2023	Change
Revenue	$2,160,333	$1,857,255	+0.2%
Expenses	$3,064,923	$1,952,564	+0.6%
Net Income	$-904,590	$-95,309	+8.5%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✓ Conflict of Interest Policy

✗ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✓ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$25,375

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Aden Mohamed	Board Member	1.00	Director	$0	$0	$0
Abdikhayr Soofe	Board Member	1.00	Director	$0	$0	$0
Russell Flickinger	Board Member	1.00	Director	$0	$0	$0
Mohamed Hassan	Board Member	1.00	Director	$0	$0	$0
Abdifatah Abdi	Board Member	1.00	Director	$0	$0	$0
Abdul Qadir Moalim Mahmoud	Board Member	1.00	Director	$0	$0	$0
Yasir Ali	Board President	1.00	Director	$0	$0	$0
Cynthia Mercer	Treasurer	40.00	Officer	$25,375	$0	$25,375

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$2,160,333	$3,064,923	$2,032,527	$-904,590
2024	No data	No data	No data	No data
2023	$1,832,657	$2,349,275	$1,046,346	$-516,618
2022	$1,068,246	$1,324,271	$1,610,988	$-256,025
2021	$673,625	$932,393	$136,699	$-258,768

Focus Learning Academy of Central Columbus