Constellation Schools Old Brooklyn Community Middle

“BUSINESS RELATIONSHIP”

“Constellation schools: old brooklyn community middle entered into a contract with constellation schools llc to provide legal, financial, and business management services for fiscal year 2014. 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 president, executive director, and hr director.”

“A committee within constellation schools management group is made up of board members from some of the schools and non-board members. This committee reviews compensation for the organization's top management and key 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: old brooklyn community middle 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. The most recent filed tax-exempt returns are also generally available to the public through the following website: <www.guidestar.org>.”

“Compensation of board members and top management officers is provided by contract through a management agreement with constellation schools llc as a common pay master.”

“Health services: program service expenses 19,812. Management and general expenses 0. Fundraising expenses 0. Total expenses 19,812. Specialized educational services: program service expenses 237,341. Management and general expenses 0. Fundraising expenses 0. Total expenses 237,341. Food service: program service expenses 18,328. Management and general expenses 0. Fundraising expenses 0. Total expenses 18,328. Trasportation services: program service expenses 14,276. Management and general expenses 0. Fundraising expenses 0. Total expenses 14,276.”

“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.”