Civic Intelligence

Wings I

EIN 20-1824149 • 501(c)3 • Cleveland, OH

Profile

To provide instruction at a public community school for grades three through six.

10615 Lamontier AvenueCleveland, OH 44104

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

97th percentile

1.70x

Higher debt load relative to assets than 97% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

92nd percentile

1.73x

Higher debt load relative to revenue than 92% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

11th percentile

-28%

Higher net margin than 11% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

41st percentile

$875

Higher top officer pay than 41% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

48th percentile

2.8%

Faster asset growth than 48% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

9th percentile

-36%

Faster revenue growth than 9% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$2,313,337

Up $62,532 (+2.8%) from 2023

Liabilities

Up

$3,938,581

Up $712,432 (+22%) from 2023

Net Assets

Down

-$1,625,244

Down $649,900 (-67%) from 2023

Revenue

Down

$2,276,200

Down $1,265,142 (-36%) from 2023

Expenses

Down

$2,909,896

Down $809,371 (-22%) from 2023

Net Income

Down

-$633,696

Down $455,771 (-256%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$2.0M$0-$2.0MAssets 2015: $67,463Liabilities 2015: $268,971Net Assets 2015: -$201,5082015Assets 2016: $30,140Liabilities 2016: $866,309Net Assets 2016: -$836,1692016Assets 2017: $434,478Liabilities 2017: $1,001,741Net Assets 2017: -$567,2632017Assets 2018: $536,102Liabilities 2018: $1,331,545Net Assets 2018: -$795,4432018Assets 2019: $597,135Liabilities 2019: $1,497,818Net Assets 2019: -$900,6832019Assets 2020: $1,516,648Liabilities 2020: $2,417,532Net Assets 2020: -$900,8842020Assets 2021: $1,747,301Liabilities 2021: $2,482,023Net Assets 2021: -$734,7222021Assets 2022: $2,092,959Liabilities 2022: $2,890,378Net Assets 2022: -$797,4192022Assets 2023: $2,250,805Liabilities 2023: $3,226,149Net Assets 2023: -$975,3442023Assets 2024: $2,313,337Liabilities 2024: $3,938,581Net Assets 2024: -$1,625,2442024

Highlighted filing

2024

Assets$2,313,337
Liabilities$3,938,581
Net Assets-$1,625,244

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$4.0M$2.0M$0-$2.0MRevenue 2015: $933,210Expenses 2015: $870,883Net Income 2015: $62,3272015Revenue 2016: $1,256,140Expenses 2016: $1,258,142Net Income 2016: -$2,0022016Revenue 2017: $1,088,381Expenses 2017: $1,055,767Net Income 2017: $32,6142017Revenue 2018: $1,342,994Expenses 2018: $1,082,084Net Income 2018: $260,9102018Revenue 2019: $2,137,669Expenses 2019: $2,242,909Net Income 2019: -$105,2402019Revenue 2020: $2,579,053Expenses 2020: $2,579,254Net Income 2020: -$2012020Revenue 2021: $2,857,642Expenses 2021: $2,691,480Net Income 2021: $166,1622021Revenue 2022: $3,282,123Expenses 2022: $3,344,820Net Income 2022: -$62,6972022Revenue 2023: $3,541,342Expenses 2023: $3,719,267Net Income 2023: -$177,9252023Revenue 2024: $2,276,200Expenses 2024: $2,909,896Net Income 2024: -$633,6962024

Highlighted filing

2024

Revenue$2,276,200
Expenses$2,909,896
Net Income-$633,696

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 13, 2025
Return Version
2023v6.0
Gross Receipts
$2,276,200
Mission and Program Overview

Mission

To provide instruction at a public community school for grades three through six.

Balance Sheet Detail
LineBeginningEndChange
Assets
Prepaid Expenses and Deferred Charges$1,284,955$865,463▼ $419,492
Land, Buildings, and Equipment, Net$0$804,564▲ $804,564
Cash and Non-Interest-Bearing Accounts$466,906$356,167▼ $110,739
Pledges and Grants Receivable$259,996$103,512▼ $156,484
Total Assets$2,250,805$2,313,337▲ $62,532
Other Assets Total$238,948$183,631▼ $55,317
Liabilities
Other Liabilities$2,433,825$3,296,322▲ $862,497
Deferred Revenue$570,216$425,009▼ $145,207
Accounts Payable and Accrued Expenses$222,108$217,250▼ $4,858
Total Liabilities$3,226,149$3,938,581▲ $712,432
Net Assets / Fund Balance
Net Assets With Donor Restrictions$58,667$183,631▲ $124,964
Net Assets Without Donor Restrictions$-1,034,011$-1,808,875▼ $774,864
Total Net Assets Fund Balance$-975,344$-1,625,244▼ $649,900
Total Liabilities and Net Assets / Fund Balance$2,250,805$2,313,337▲ $62,532

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$792,434$179,780$972,214
Equipment$12,130$55,989$68,119
Other Land Buildings$0$5,867$5,867
Other Assets Org$183,631--
Compensation and Service Providers

Employees

NameTitleBaseTotal
James HardimanChair$875$875
Ronald GarrisonDirector$875$875
Sandy JonesDirector$875$875
Donald WilliamsDirector$625$625

Board Members and Trustees

NameTitle
George FraserVice Chair
Stephanie AtayaFiscal Officer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,067,353
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$208,847
Change in Net Assets
$-633,696

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,224,282
Revenue Not Reported on Financial Statements
$51,918
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,224,282
Total Revenue per Form 990
$2,276,200
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,572,234
Salaries, Compensation, and Employee Benefits$1,337,662
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$1,149,484--$1,149,484
Other Salaries and Wages$764,538--$764,538
Other Employee Benefits$569,874--$569,874
Depreciation Depletion-$163,576-$163,576
Other Expenses-$69,040-$69,040
Interest-$51,918-$51,918
Current Officers, Directors, Trustees, and Key Employees$3,250--$3,250
Total Functional Expenses$2,487,146$422,750$0$2,909,896

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$2,909,896
Expenses per Audited Statements$2,857,978
Total Expenses per Audited Statements$2,857,978
Expenses Not Reported on Financial Statements$51,918
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Net Pension$2,478,440
Lease Payable$817,882
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

Effective july 1, 2016, the school entered into a management agreement (agreement) with genesis group & associates, llc (gga, llc), which is an educational consulting and management company. The term of the agreement with gga, llc is for 3 years and will renew for additional, successive three (3) year terms unless one party notifies the other party no later than six months prior to the term expiration date of its intention to not renew the agreement. Substantially all functions of the school have been contracted to gga, llc. Gga, llc is responsible and accountable to the school's board of directors for the administration and operation of the school. The school is required to pay gga, llc a monthly continuing fee of 15 percent of the school's "qualified gross revenues", defined in the agreement as, all revenues and income received by the school except for charitable contributions. The continuing fee is paid to gga, llc based on the qualified gross revenues.

Form 990, Part VI, Section A, Line 8B

There are no committees that may act on behalf of the full board of directors.

Form 990, Part VI, Section B, Line 11B

A copy of the completed form 990 is reviewed by the fiscal officer prior to filing.

Form 990, Part VI, Section B, Line 12

The governing authority reviews the conflict of interest policy annually.

Form 990, Part VI, Section C, Line 19

Upon written or verbal request, documents are made available to the public.

Filing and Contact Details

Filer

Filer Name
Wings I
EIN
20-1824149
Phone
2168120244
Address
10615 LAMONTIER AVENUE, CLEVELAND, OH 44104

Signing Officer

Name
Stephanie Ataya
Title
Fiscal Officer
Phone
2168120244
Signed
2025-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stephanie Ataya
Formed
2011
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
1

Preparer

Firm
Cbiz Advisors LLC
Address
3320 WEST MARKET STREET STE 300, FAIRLAWN, OH 44333
Preparer
Ariana N Jordan
Phone
3305648500
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd00
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0A STATEMENT READING "ALL EDUCATIONAL PROGRAMS ARE AVAILABLE WITHOUT REGARD TO RACE, COLOR, NATIONAL ORIGIN, SEX OR DISABILITY" IS ALWAYS INCLUDED. THIS STATEMENT IS PUBLISHED IN THE PARENT/STUDENT HANDBOOK, BOARD POLICY BOOK AND ON THE WEBSITE.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION DOES NOT PROVIDE SCHOLARSHIPS OR FINANCIAL ASSISTANCE.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2THE SCHOOL CURRENTLY PARTICIPATES IN THE STATE FOUNDATION PROGRAM AND CASINO DISTRIBUTIONS. REVENUES RECEIVED FROM THESE PROGRAMS ARE RECOGNIZED AS OPERATING REVENUES IN THE ACCOUNTING PERIOD IN WHICH ALL ELIGIBILIY REQUIREMENTS HAVE BEEN MET. THE SCHOOL ALSO PARTICIPATES IN THE FEDERAL CHARTER SCHOOL GRANT PROGRAM THROUGH THE OHIO DEPARTMENT OF EDUCATION.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE E, PART I, LINE 6
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EFFECTIVE JULY 1, 2016, THE SCHOOL ENTERED INTO A MANAGEMENT AGREEMENT (AGREEMENT) WITH GENESIS GROUP & ASSOCIATES, LLC (GGA, LLC), WHICH IS AN EDUCATIONAL CONSULTING AND MANAGEMENT COMPANY. THE TERM OF THE AGREEMENT WITH GGA, LLC IS FOR 3 YEARS AND WILL RENEW FOR ADDITIONAL, SUCCESSIVE THREE (3) YEAR TERMS UNLESS ONE PARTY NOTIFIES THE OTHER PARTY NO LATER THAN SIX MONTHS PRIOR TO THE TERM EXPIRATION DATE OF ITS INTENTION TO NOT RENEW THE AGREEMENT. SUBSTANTIALLY ALL FUNCTIONS OF THE SCHOOL HAVE BEEN CONTRACTED TO GGA, LLC. GGA, LLC IS RESPONSIBLE AND ACCOUNTABLE TO THE SCHOOL'S BOARD OF DIRECTORS FOR THE ADMINISTRATION AND OPERATION OF THE SCHOOL. THE SCHOOL IS REQUIRED TO PAY GGA, LLC A MONTHLY CONTINUING FEE OF 15 PERCENT OF THE SCHOOL'S "QUALIFIED GROSS REVENUES", DEFINED IN THE AGREEMENT AS, ALL REVENUES AND INCOME RECEIVED BY THE SCHOOL EXCEPT FOR CHARITABLE CONTRIBUTIONS. THE CONTINUING FEE IS PAID TO GGA, LLC BASED ON THE QUALIFIED GROSS REVENUES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THERE ARE NO COMMITTEES THAT MAY ACT ON BEHALF OF THE FULL BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COPY OF THE COMPLETED FORM 990 IS REVIEWED BY THE FISCAL OFFICER PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GOVERNING AUTHORITY REVIEWS THE CONFLICT OF INTEREST POLICY ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UPON WRITTEN OR VERBAL REQUEST, DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02250805
IRS990/TotalAssetsEOYAmt02313337
IRS990/TotalAssetsGrp/BOYAmt02250805
IRS990/TotalAssetsGrp/EOYAmt02313337
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt02067353
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0422750
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02487146
IRS990/TotalFunctionalExpensesGrp/TotalAmt02909896
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03226149
IRS990/TotalLiabilitiesEOYAmt03938581
IRS990/TotalLiabilitiesGrp/BOYAmt03226149
IRS990/TotalLiabilitiesGrp/EOYAmt03938581
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-975344
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-1625244
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt02487146
IRS990/TotalReportableCompFromOrgAmt03250
IRS990/TotalRevenueGrp/ExclusionAmt0208847
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02276200
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt01
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02250805
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02313337
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt010615 LAMONTIER AVENUE
IRS990/USAddress/CityNm0CLEVELAND
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd044104
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0STEPHANIE ATAYA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FISCAL OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum02168120244
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WINGS I
ReturnHeader/Filer/BusinessNameControlTxt0WING
ReturnHeader/Filer/EIN0201824149
ReturnHeader/Filer/PhoneNum02168120244
ReturnHeader/Filer/USAddress/AddressLine1Txt010615 LAMONTIER AVENUE
ReturnHeader/Filer/USAddress/CityNm0CLEVELAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd044104
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0881478669
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CBIZ ADVISORS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03320 WEST MARKET STREET STE 300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FAIRLAWN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd044333
ReturnHeader/PreparerPersonGrp/PhoneNum03305648500
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ARIANA N JORDAN
ReturnHeader/ReturnTs02025-05-13T15:39:48-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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