Civic Intelligence

Phoenix Village Academy

990 • Fiscal year 2023 • EIN 20-1824149

Jul 01, 2022 to Jun 30, 2023 • Filed on Apr 24, 2024

Organization ProfileN/A
10615 Lamontier AveCleveland, OH 44104

(216) 812-0244

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

97th percentile

1.43x

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

87th percentile

0.91x

Higher debt load relative to revenue than 87% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

30th percentile

-5.0%

Higher net margin than 30% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

39th percentile

$875

Higher top officer pay than 39% of similar nonprofits.

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

58th percentile

7.5%

Faster asset growth than 58% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

52nd percentile

7.9%

Faster revenue growth than 52% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets97th percentile

Assets

Up

$2,250,805

Up $157,846 (+7.5%) from 2022

Net Assets

Down

-$975,344

Down $177,925 (-22%) from 2022

Liabilities

Up

$3,226,149

Up $335,771 (+12%) from 2022

Revenue And Expenses
Liabilities / Revenue87th percentileNet Margin30th percentile

Revenue

Up

$3,541,342

Up $259,219 (+7.9%) from 2022

Expenses

Up

$3,719,267

Up $374,447 (+11%) from 2022

Net Income

Down

-$177,925

Down $115,228 (-184%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth58th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2023

Assets$2,250,805
Liabilities$3,226,149
Net Assets-$975,344
Open 2023 Filing

Operations Trend

Revenue Growth52nd percentile

Revenue, expenses, and net income across loaded years, with this 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

2023

Revenue$3,541,342
Expenses$3,719,267
Net Income-$177,925
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Apr 24, 2024
Return Version
2022v5.0
Gross Receipts
$3,541,342
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$818,805$1,284,955▲ $466,150
Land, Buildings, and Equipment, Net$503,127$0▼ $503,127
Cash and Non-Interest-Bearing Accounts$471,208$466,906▼ $4,302
Pledges and Grants Receivable$172,112$259,996▲ $87,884
Total Assets$2,092,959$2,250,805▲ $157,846
Other Assets Total$127,707$238,948▲ $111,241
Liabilities
Other Liabilities$1,462,677$2,433,825▲ $971,148
Deferred Revenue$1,079,074$570,216▼ $508,858
Accounts Payable and Accrued Expenses$348,627$222,108▼ $126,519
Total Liabilities$2,890,378$3,226,149▲ $335,771
Net Assets / Fund Balance
Net Assets With Donor Restrictions-$58,667-
Net Assets Without Donor Restrictions$-797,419$-1,034,011▼ $236,592
Total Net Assets Fund Balance$-797,419$-975,344▼ $177,925
Total Liabilities and Net Assets / Fund Balance$2,092,959$2,250,805▲ $157,846

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$61,856$61,856
Other Assets Org$238,948--
Compensation and Service Providers
Top Officer Pay39th percentile

Employees

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

Board Members and Trustees

NameTitle
George FraserVice President
Jeffrey a Foster CPAFiscal Officer
Stephanie AtayaFiscal Officer

Highest Paid Contractors

ContractorServicesLocationCompensation
Genesis Group & Associates LLCEducational Management38190 HIGHGATE BLUFF LN, Willoughby, OH 44094$565,189
Revenue and Support

Revenue Composition

Contributions and Grants
$3,287,587
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$253,755
Change in Net Assets
$-177,925

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,541,342
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-12,782
Total Revenue per Audited Statements
$3,528,560
Total Revenue per Form 990
$3,541,342
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,163,927
Other Expenses$1,555,340
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,587,646--$1,587,646
Fees for Services Management$1,318,146--$1,318,146
Other Employee Benefits$573,031--$573,031
Depreciation Depletion-$104,351-$104,351
Other Expenses-$52,551-$52,551
Interest-$12,782-$12,782
Current Officers, Directors, Trustees, and Key Employees$3,250--$3,250
Total Functional Expenses$3,482,073$237,194$0$3,719,267

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$3,719,267
Expenses per Audited Statements$3,706,485
Total Expenses per Audited Statements$3,706,485
Expenses Not Reported on Financial Statements$12,782
Other Expense Adjustments$12,782
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$2,433,825
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 AVE, CLEVELAND, OH 44104

Signing Officer

Name
Stephanie Ataya
Title
Fiscal Officer
Phone
2168120244
Signed
2024-04-24
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
28
Volunteers
1

Preparer

Firm
Marcum Llp
Address
3320 WEST MARKET STREET STE 300, FAIRLAWN, OH 44333
Preparer
Jeffrey a Foster CPA
Phone
3305648500
Supplemental Narrative

Financial Statement Notes

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“INTEREST -12,782.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“INTEREST 12,782.”

Raw XML Appendix384 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0348627
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0222108
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO PROVIDE INSTRUCTION AT A PUBLIC COMMUNITY SCHOOL FOR GRADES THREE THROUGH SIX.
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd00
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0JEFFREY A FOSTER CPA
IRS990/BooksInCareOfDetail/PhoneNum03305648520
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt03320 W MARKET STREET SUITE 300
IRS990/BooksInCareOfDetail/USAddress/CityNm0FAIRLAWN
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990/BooksInCareOfDetail/USAddress/ZIPCd044333
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0471208
IRS990/CashNonInterestBearingGrp/EOYAmt0466906
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt01
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt03250
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt03250
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContractorCompensationGrp/CompensationAmt0565189
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt038190 HIGHGATE BLUFF LN
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0WILLOUGHBY
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0OH
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd044094
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0GENESIS GROUP & ASSOCIATES LLC
IRS990/ContractorCompensationGrp/ServicesDesc0EDUCATIONAL MANAGEMENT
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt03287587
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt01555340
IRS990/CYOtherRevenueAmt0253755
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-177925
IRS990/CYSalariesCompEmpBnftPaidAmt02163927
IRS990/CYTotalExpensesAmt03719267
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt03541342
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt01079074
IRS990/DeferredRevenueGrp/EOYAmt0570216
IRS990/DelegationOfMgmtDutiesInd01
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt0104351
IRS990/DepreciationDepletionGrp/TotalAmt0104351
IRS990/Desc0PROVIDED EDUCATIONAL SERVICES TO 148 STUDENTS.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt058667
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt028
IRS990/EmploymentTaxReturnsFiledInd00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt03482073
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesManagementGrp/ProgramServicesAmt01318146
IRS990/FeesForServicesManagementGrp/TotalAmt01318146
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0JAMES HARDIMAN
IRS990/Form990PartVIISectionAGrp/PersonNm1GEORGE FRASER
IRS990/Form990PartVIISectionAGrp/PersonNm2RONALD GARRISON
IRS990/Form990PartVIISectionAGrp/PersonNm3SANDY JONES
IRS990/Form990PartVIISectionAGrp/PersonNm4DONALD WILLIAMS
IRS990/Form990PartVIISectionAGrp/PersonNm5STEPHANIE ATAYA
IRS990/Form990PartVIISectionAGrp/PersonNm6JEFFREY A FOSTER CPA
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0875
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt2875
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt3875
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt4625
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5FISCAL OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt6FISCAL OFFICER
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02011
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GovernmentGrantsAmt03287587
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt03541342
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InterestGrp/ManagementAndGeneralAmt012782
IRS990/InterestGrp/TotalAmt012782
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt023
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt061856
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0503127
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LandBldgEquipCostOrOtherBssAmt061856
IRS990/LegalDomicileStateCd0OH
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROVIDE INSTRUCTION AT A PUBLIC COMMUNITY SCHOOL FOR GRADES THREE THROUGH SIX.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0-797419
IRS990/NetAssetsOrFundBalancesEOYAmt0-975344
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0-797419
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0-1034011
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0127707
IRS990/OtherAssetsTotalGrp/EOYAmt0238948
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0573031
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0573031
IRS990/OtherExpensesGrp/Desc0SUPPLIES AND MATERIALS
IRS990/OtherExpensesGrp/Desc1OTHER EXPENSES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt067510
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt152551
IRS990/OtherExpensesGrp/TotalAmt067510
IRS990/OtherExpensesGrp/TotalAmt152551
IRS990/OtherLiabilitiesGrp/BOYAmt01462677
IRS990/OtherLiabilitiesGrp/EOYAmt02433825
IRS990/OtherRevenueMiscGrp/BusinessCd0611710
IRS990/OtherRevenueMiscGrp/BusinessCd1611110
IRS990/OtherRevenueMiscGrp/Desc0SHARED LEVY PROCEEDS
IRS990/OtherRevenueMiscGrp/Desc1MISCELLANEOUS REVENUE
IRS990/OtherRevenueMiscGrp/ExclusionAmt0231476
IRS990/OtherRevenueMiscGrp/ExclusionAmt122279
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0231476
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt122279
IRS990/OtherRevenueTotalAmt0253755
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01587646
IRS990/OtherSalariesAndWagesGrp/TotalAmt01587646
IRS990/PartialLiquidationInd00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0172112
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0259996
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0818805
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01284955
IRS990/PrincipalOfficerNm0STEPHANIE ATAYA
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt03279296
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt01627131
IRS990/PYOtherRevenueAmt02827
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-62697
IRS990/PYSalariesCompEmpBnftPaidAmt01717689
IRS990/PYTotalExpensesAmt03344820
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03282123
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-177925
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt061856
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt061856
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt012782
IRS990ScheduleD/ExpensesSubtotalAmt03706485
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0238948
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0NET OPEB ASSET
IRS990ScheduleD/OtherExpensesNotIncludedAmt012782
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02433825
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NET PENSION
IRS990ScheduleD/OtherRevenueAmt0-12782
IRS990ScheduleD/RevenueNotReportedAmt0-12782
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt03541342
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0INTEREST -12,782.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1INTEREST 12,782.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0238948
IRS990ScheduleD/TotalExpensesPerForm990Amt03719267
IRS990ScheduleD/TotalLiabilityAmt02433825
IRS990ScheduleD/TotalRevenuePerForm990Amt03541342
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03528560
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03706485
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
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/TotalAssetsBOYAmt02092959
IRS990/TotalAssetsEOYAmt02250805
IRS990/TotalAssetsGrp/BOYAmt02092959
IRS990/TotalAssetsGrp/EOYAmt02250805
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt03287587
IRS990/TotalEmployeeCnt028
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0237194
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03482073
IRS990/TotalFunctionalExpensesGrp/TotalAmt03719267
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02890378
IRS990/TotalLiabilitiesEOYAmt03226149
IRS990/TotalLiabilitiesGrp/BOYAmt02890378
IRS990/TotalLiabilitiesGrp/EOYAmt03226149
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-797419
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-975344
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt03482073
IRS990/TotalReportableCompFromOrgAmt03250
IRS990/TotalRevenueGrp/ExclusionAmt0253755
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03541342
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt01
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02092959
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02250805
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt010615 LAMONTIER AVE
IRS990/USAddress/CityNm0CLEVELAND
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd044104
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0STEPHANIE ATAYA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FISCAL OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum02168120244
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-04-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WINGS I
ReturnHeader/Filer/BusinessNameControlTxt0WING
ReturnHeader/Filer/EIN0201824149
ReturnHeader/Filer/PhoneNum02168120244
ReturnHeader/Filer/USAddress/AddressLine1Txt010615 LAMONTIER AVE
ReturnHeader/Filer/USAddress/CityNm0CLEVELAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd044104
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0111986323
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MARCUM LLP
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/PreparerPersonNm0JEFFREY A FOSTER CPA
ReturnHeader/ReturnTs02024-05-03T10:25:28-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0STEPHANIE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0ATAYA
ReturnHeader/TaxPeriodBeginDt02022-07-01
ReturnHeader/TaxPeriodEndDt02023-06-30
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,250,805
Liabilities
$3,226,149
Net assets
-$975,344
Revenue
$3,541,342
Expenses
$3,719,267
Net income
-$177,925
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.31$3.94$1.63$2.28$2.91$0.63
2023Detailed filing. Detailed filing data is available for this year.$2.25$3.23$0.98$3.54$3.72$0.18
2022Detailed filing. Detailed filing data is available for this year.$2.09$2.89$0.80$3.28$3.34$0.06
2021Detailed filing. Detailed filing data is available for this year.$1.75$2.48$0.73$2.86$2.69$0.17
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.52$2.42$0.90$2.58$2.58$0.00
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.60$1.50$0.90$2.14$2.24$0.11
2018Detailed filing. Detailed filing data is available for this year.$0.54$1.33$0.80$1.34$1.08$0.26
2017Summary only. Only limited summary data is available for this year.$0.43$1.00$0.57$1.09$1.06$0.03
2016Summary only. Only limited summary data is available for this year.$0.03$0.87$0.84$1.26$1.26$0.00
2015Summary only. Only limited summary data is available for this year.$0.07$0.27$0.20$0.93$0.87$0.06