Westside Community School of the Arts

“Westside community school of the arts had a contract with accel schools to provide legal, financial, and business management services for fiscal year 2024. The school's board members do retain the responsibilities regarding state mandated provisions of student population, curriculum, academic goals, performance standards, and qualification of the school's faculty and staff.”

“The organization's information is submitted to an independent accountant for audit at the end of the fiscal year. Once the financial statements have been prepared and reviewed, the tax return is prepared by the accounting firm. Before submission to the tax authorities, it is presented to the treasurer for review and approval. It is submitted to the appropriate tax authorities once no corrections are needed.”

“The organization has a written conflict of interest policy that must be signed each year. This is monitored by the board.”

“The finance committee reviews compensation for the organization's employees. Salaries are established using comparable data from compensation paid for similar positions held in the public school districts and other charter schools in ohio.”

“The organization summarizes its financial information and makes that available through its web page. The web page is available through a link from the following website: <www.constellationschools.com>. Constellation schools: westside community school of the arts also gives information on its staff and board members, and its student attendance, enrollment, plans/programs, testing results, and much more at this web page.”

“Food services: program service expenses 131,013. Management and general expenses 0. Fundraising expenses 0. Total expenses 131,013. Specialized educational services: program service expenses 202,900. Management and general expenses 0. Fundraising expenses 0. Total expenses 202,900. Consulting: program service expenses 0. Management and general expenses 53,796. Fundraising expenses 0. Total expenses 53,796. Professional services: program service expenses 690,824. Management and general expenses 0. Fundraising expenses 0. Total expenses 690,824.”

“Expense changes are increases in purchased services related to increased arpa funding for cleaning supplies at the school and additional staffing services, a decrease of fringe benefits due to the changes in accruals related to gasb 68/75.”

“The organization does have a committee that assumes oversight responsibility of audit, review of its financial statements, and selection of an independent accountant. This has not changed since the prior year.”