Civic Intelligence

Academy of Arts and Sciences

EIN 20-3171729 • 501(c)3 • Lorain, OH

Profile

The purposes for which the corporation was formed, as stated in its Articles of Incorporation, are to establish and run a charter school in the state of Ohio for the benefit of the children, of the community, and to engage in any other activities incidental to the foregoing purposes for which a corporation may be organized under Chapter 1702 of the Ohio Revised Code; provided, however, that the Corporation is organized and shall at all times be operated exclusively within the confines of IRC 501c3.

4101 Leavitt RoadLorain, OH 44053

www.academyartssciences.org

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.90x

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

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

Liabilities / Revenue

85th percentile

0.73x

Higher debt load relative to revenue than 85% of similar nonprofits.

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

Net Margin

59th percentile

9.1%

Higher net margin than 59% of similar nonprofits.

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

Top Officer Pay

41st percentile

$1,625

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

74th percentile

15%

Faster asset growth than 74% of similar nonprofits.

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

Revenue Growth

47th percentile

5.8%

Faster revenue growth than 47% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets92nd percentile

Assets

Up

$2,503,709

Up $286,589 (+13%) from 2022

Liabilities

Up

$2,529,921

Up $48,213 (+1.9%) from 2022

Net Assets

Up

-$26,212

Up $238,376 (+90%) from 2022

Operations
Liabilities / Revenue85th percentileNet Margin59th percentile

Revenue

Up

$3,349,958

Up $17,836 (+0.5%) from 2022

Expenses

Up

$3,111,582

Up $426,380 (+16%) from 2022

Net Income

Down

$238,376

Down $408,544 (-63%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth74th percentile

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

$4.0M$2.0M$0-$2.0M-$4.0MAssets 2011: $163,795Liabilities 2011: $524,597Net Assets 2011: -$360,8022011Assets 2012: $137,286Liabilities 2012: $563,633Net Assets 2012: -$426,3462012Assets 2013: $164,360Liabilities 2013: $391,495Net Assets 2013: -$227,1352013Assets 2014: $441,713Liabilities 2014: $498,416Net Assets 2014: -$56,7032014Assets 2015: $448,033Liabilities 2015: $2,948,768Net Assets 2015: -$2,500,7352015Assets 2016: $468,206Liabilities 2016: $2,851,300Net Assets 2016: -$2,383,0942016Assets 2017: $575,853Liabilities 2017: $2,826,027Net Assets 2017: -$2,250,1742017Assets 2018: $585,981Liabilities 2018: $2,726,068Net Assets 2018: -$2,140,0872018Assets 2019: $671,519Liabilities 2019: $2,416,422Net Assets 2019: -$1,744,9032019Assets 2020: $587,015Liabilities 2020: $1,996,739Net Assets 2020: -$1,409,7242020Assets 2021: $1,416,415Liabilities 2021: $2,327,923Net Assets 2021: -$911,5082021Assets 2022: $2,217,120Liabilities 2022: $2,481,708Net Assets 2022: -$264,5882022Assets 2023: $2,503,709Liabilities 2023: $2,529,921Net Assets 2023: -$26,2122023

Highlighted filing

2023

Assets$2,503,709
Liabilities$2,529,921
Net Assets-$26,212
Open 2023 Filing

Operations Trend

Revenue Growth47th percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,333,170Expenses 2011: $1,283,210Net Income 2011: $49,9602011Revenue 2012: $1,144,129Expenses 2012: $1,209,672Net Income 2012: -$65,5432012Revenue 2013: $1,949,787Expenses 2013: $1,750,575Net Income 2013: $199,2122013Revenue 2014: $2,417,076Expenses 2014: $2,246,644Net Income 2014: $170,4322014Revenue 2015: $1,791,944Expenses 2015: $1,954,581Net Income 2015: -$162,6372015Revenue 2016: $1,685,781Expenses 2016: $1,568,140Net Income 2016: $117,6412016Revenue 2017: $1,584,611Expenses 2017: $1,451,691Net Income 2017: $132,9202017Revenue 2018: $1,198,343Expenses 2018: $690,853Net Income 2018: $507,4902018Revenue 2019: $2,164,667Expenses 2019: $1,769,483Net Income 2019: $395,1842019Revenue 2020: $2,669,907Expenses 2020: $2,334,728Net Income 2020: $335,1792020Revenue 2021: $3,504,963Expenses 2021: $3,006,747Net Income 2021: $498,2162021Revenue 2022: $3,332,122Expenses 2022: $2,685,202Net Income 2022: $646,9202022Revenue 2023: $3,349,958Expenses 2023: $3,111,582Net Income 2023: $238,3762023

Highlighted filing

2023

Revenue$3,349,958
Expenses$3,111,582
Net Income$238,376
Open 2023 Filing

Filings

Most recent year

2023 • Form 990Summary only. Only limited summary data is available for this year.

Open filing
Assets
$2,503,709
Liabilities
$2,529,921
Net assets
-$26,212
Revenue
$3,349,958
Expenses
$3,111,582
Net income
$238,376
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$2.50$2.53$0.03$3.35$3.11$0.24
2022Summary only. Only limited summary data is available for this year.$2.22$2.48$0.26$3.33$2.69$0.65
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.42$2.33$0.91$3.50$3.01$0.50
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.59$2.00$1.41$2.67$2.33$0.34
2019Summary only. Only limited summary data is available for this year.$0.67$2.42$1.74$2.16$1.77$0.40
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.59$2.73$2.14$1.20$0.69$0.51
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.58$2.83$2.25$1.58$1.45$0.13
2016Detailed filing. Detailed filing data is available for this year.$0.47$2.85$2.38$1.69$1.57$0.12
2015Detailed filing. Detailed filing data is available for this year.$0.45$2.95$2.50$1.79$1.95$0.16
2014Detailed filing. Detailed filing data is available for this year.$0.44$0.50$0.06$2.42$2.25$0.17
2013Summary only. Only limited summary data is available for this year.$0.16$0.39$0.23$1.95$1.75$0.20
2012Summary only. Only limited summary data is available for this year.$0.14$0.56$0.43$1.14$1.21$0.07
2011Summary only. Only limited summary data is available for this year.$0.16$0.52$0.36$1.33$1.28$0.05
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2021 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Apr 6, 2022
Return Version
2020v4.0
Gross Receipts
$3,504,963
Mission and Program Overview

Mission

The purposes for which the corporation was formed, as stated in its Articles of Incorporation, are to establish and run a charter school in the state of Ohio for the benefit of the children, of the community, and to engage in any other activities incidental to the foregoing purposes for which a corporation may be organized under Chapter 1702 of the Ohio Revised Code; provided, however, that the Corporation is organized and shall at all times be operated exclusively within the confines of IRC 501c3.

To provide opportunities for educational choice to students and families of this community. The organization is primarily engaged in providing instructional services to enrolled students in Grades K-8.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$45,925$267,348▲ $221,423
Cash and Non-Interest-Bearing Accounts$66,752$186,495▲ $119,743
Land, Buildings, and Equipment, Net$26,108$70,254▲ $44,146
Prepaid Expenses and Deferred Charges$52,171$60,508▲ $8,337
Accounts Receivable$0--
Total Assets$587,015$1,416,415▲ $829,400
Other Assets Total$396,059$831,810▲ $435,751
Liabilities
Other Liabilities$1,701,783$2,187,348▲ $485,565
Accounts Payable and Accrued Expenses$265,693$140,575▼ $125,118
Unsecured Notes Loans Payable$29,263--
Total Liabilities$1,996,739$2,327,923▲ $331,184
Net Assets / Fund Balance
Net Assets With Donor Restrictions$0$0→ $0
Net Assets Without Donor Restrictions$-1,409,724$-911,508▲ $498,216
Total Net Assets Fund Balance$-1,409,724$-911,508▲ $498,216
Total Liabilities and Net Assets / Fund Balance$587,015$1,416,415▲ $829,400

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$0$0$0
Other Land Buildings$6,206$27,164$0
Land$0-$0
Equipment$60,248$294,032$0
Leasehold Improvements$3,800$1,900$0
Other Assets Org$66,162--
Compensation and Service Providers
Top Officer Pay41st percentile

Employees

NameTitleBaseTotal
Marcelo TorresBoard Member$1,500$1,500
Richard SaulBoard Member$1,500$1,500
Suzy DillsBoard President$1,375$1,375
Chris MillsBoard Member$1,375$1,375
Maria SilvaBoard Member$1,375$1,375
Sharon HaynesBoard Member$1,375$1,375
Brenda SheltonBoard Member$1,250$1,250
Sandra FennellBoard Member$1,125$1,125
Ricky KnightBoard Member$1,000$1,000

Highest Paid Contractors

ContractorServicesLocationCompensation
Accel Schools LLCManagement Services4700 Rockside Road, Cleveland, OH 44131$1,018,747
Arlenes CuisineStudent Food Service2546 Roning Road, Akron, OH 44320$184,098
Barons Bus LineStudent Transportation13315 Brookpark Road, Brook Park, OH 44142$101,235
Revenue and Support

Revenue Composition

Contributions and Grants
$3,504,963
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$3,504,963
Change in Net Assets
$498,216

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,504,963
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$3,504,963
Total Revenue per Form 990
$3,504,963
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,546,367
Salaries, Compensation, and Employee Benefits$1,460,380
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,041,101--$1,041,101
Other Employee Benefits$419,279--$419,279
Occupancy$375,361--$375,361
Fees for Services Management$335,849--$335,849
Fees for Services Other$313,138--$313,138
Other Expenses$238,907$0$0$238,907
All Other Expenses$44,835--$44,835
Depreciation Depletion$40,756--$40,756
Advertising$33,421--$33,421
Insurance$24,757--$24,757
Fees for Services Accounting$8,931--$8,931
Fees for Services Legal$1,414--$1,414
Interest$986--$986
Total Functional Expenses$3,006,747$0$0$3,006,747

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,006,747
Total Expenses per Audited Statements$3,006,747
Total Expenses per Form 990$3,006,747
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Other Expense Adjustments$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 Liability$1,812,828
Deferred Inflows of Resources - OPEB$204,808
Deferred Inflows of Resources - Pension$86,345
Net OPEB Liability$83,367
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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

“The school contracted with a management company, Accel Schools Inc. to provide certain administrative, instructional and financial services.”

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

“The Form 990 is prepared and reviewed by the Fiscal Officer. Upon completion, the return is provided to the Board President and legal counsel for review and approval. Once approved, the fiscal officer signs and files the Form 990.”

Form 990, Part VI, Section B, Line 12C

“The governing board's conflict of interest policy is reviewed with new board members and the full governing board on a periodic basis. Governing board members and key personnel are expected to disclose any relationships that could potentially be perceived as a conflict of interest.”

Form 990, Part VI, Section C, Line 19

“The fiscal officer and board legal counsel maintain governing documents, conflict of interest policy and financial statements, and may be provided upon request.”

Filing and Contact Details

Filer

Filer Name
Academy of Arts and Sciences
EIN
20-3171729
Phone
4402441056
Address
4101 Leavitt Road, Lorain, OH 44053
Doing Business As
Monroe Preparatory Academy

Signing Officer

Name
C David Massa
Title
Treasurer
Phone
3305150572
Signed
2022-04-06

Organization Details

Principal Officer
C David Massa
Formed
2005
Legal Domicile
Oh
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
0
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“All other professional and technical services provided.”

Raw XML AppendixShowing 400 of 476 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
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IRS990/ActivitiesConductedPrtshpInd00
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IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
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IRS990/BooksInCareOfDetail/PhoneNum03305150572
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt04101 Leavitt Road
IRS990/BooksInCareOfDetail/USAddress/CityNm0Lorain
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990/BooksInCareOfDetail/USAddress/ZIPCd044053
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IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContractorCompensationGrp/CompensationAmt01018747
IRS990/ContractorCompensationGrp/CompensationAmt1184098
IRS990/ContractorCompensationGrp/CompensationAmt2101235
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IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt213315 Brookpark Road
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0Cleveland
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm1Akron
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IRS990/ContriRptFundraisingEventAmt00
IRS990/CreditCounselingInd00
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IRS990/Form990PartVIISectionAGrp/PersonNm0Marcelo Torres
IRS990/Form990PartVIISectionAGrp/PersonNm1Richard Saul
IRS990/Form990PartVIISectionAGrp/PersonNm2Sharon Haynes
IRS990/Form990PartVIISectionAGrp/PersonNm3Chris Mills
IRS990/Form990PartVIISectionAGrp/PersonNm4Suzy Dills
IRS990/Form990PartVIISectionAGrp/PersonNm5Maria Silva
IRS990/Form990PartVIISectionAGrp/PersonNm6Brenda Shelton
IRS990/Form990PartVIISectionAGrp/PersonNm7Sandra Fennell
IRS990/Form990PartVIISectionAGrp/PersonNm8Ricky Knight
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt1Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt2Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt3Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt4Board President
IRS990/Form990PartVIISectionAGrp/TitleTxt5Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt6Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt7Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt8Board Member
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr02005
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/FundraisingAmt00
IRS990/GainOrLossGrp/OtherAmt00
IRS990/GainOrLossGrp/SecuritiesAmt00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GovernmentGrantsAmt00
IRS990/GrantAmt0980885
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt03504963
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt024757
IRS990/InsuranceGrp/TotalAmt024757
IRS990/InterestGrp/ProgramServicesAmt0986
IRS990/InterestGrp/TotalAmt0986
IRS990/InvestmentExpenseAmt00
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt011
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0323096
IRS990/LandBldgEquipBasisNetGrp/BOYAmt026108
IRS990/LandBldgEquipBasisNetGrp/EOYAmt070254
IRS990/LandBldgEquipCostOrOtherBssAmt0393350
IRS990/LegalDomicileStateCd0OH
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0The purposes for which the corporation was formed, as stated in its Articles of Incorporation, are to establish and run a charter school in the state of Ohio for the benefit of the children, of the community, and to engage in any other activities incidental to the foregoing purposes for which a corporation may be organized under Chapter 1702 of the Ohio Revised Code; provided, however, that the Corporation is organized and shall at all times be operated exclusively within the confines of IRC 501c3.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0-1409724
IRS990/NetAssetsOrFundBalancesEOYAmt0-911508
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0-1409724
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0-911508
IRS990/NoncashContributionsAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt0375361
IRS990/OccupancyGrp/TotalAmt0375361
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0396059
IRS990/OtherAssetsTotalGrp/EOYAmt0831810
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0419279
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0419279
IRS990/OtherExpensesGrp/Desc0Sponsor Fees
IRS990/OtherExpensesGrp/Desc1Instructional Materials and Supplies
IRS990/OtherExpensesGrp/Desc2Student Support Services
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ProgramServicesAmt073119
IRS990/OtherExpensesGrp/ProgramServicesAmt154893
IRS990/OtherExpensesGrp/ProgramServicesAmt2238907
IRS990/OtherExpensesGrp/TotalAmt073119
IRS990/OtherExpensesGrp/TotalAmt154893
IRS990/OtherExpensesGrp/TotalAmt2238907
IRS990/OtherLiabilitiesGrp/BOYAmt01701783
IRS990/OtherLiabilitiesGrp/EOYAmt02187348
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01041101
IRS990/OtherSalariesAndWagesGrp/TotalAmt01041101
IRS990/PartialLiquidationInd00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt045925
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0267348
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt052171
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt060508
IRS990/PrincipalOfficerNm0C David Massa
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt02669907
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt01232441
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0335179
IRS990/PYSalariesCompEmpBnftPaidAmt01102287
IRS990/PYTotalExpensesAmt02334728
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02669907
IRS990/ReconcilationRevenueExpnssAmt0498216
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt03504963
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt00
IRS990ScheduleD/BuildingsGrp/DepreciationAmt00
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt00
IRS990ScheduleD/DonatedServicesUseFcltsAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt060248
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0294032
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0354280
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt03006747
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt00
IRS990ScheduleD/InvestmentExpensesNotIncldAmt00
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt03800
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01900
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt05700
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LossesReportedAmt00
IRS990ScheduleD/NetUnrealizedGainsInvstAmt00
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0114025
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1651623
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt266162
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Net OPEB Asset
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Deferred Outflows of Resources - Pension
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2Deferred Outflows of Resources - OPEB
IRS990ScheduleD/OtherExpensesIncludedAmt00
IRS990ScheduleD/OtherExpensesNotIncludedAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt06206
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt027164
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt033370
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01812828
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt183367
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt286345
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3204808
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Net Pension Liability
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Net OPEB Liability
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Deferred Inflows of Resources - Pension
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3Deferred Inflows of Resources - OPEB
IRS990ScheduleD/OtherRevenueAmt00
IRS990ScheduleD/OtherRevenuesNotIncludedAmt00
IRS990ScheduleD/PriorYearAdjustmentsAmt00
IRS990ScheduleD/RecoveriesPriorYearGrantsAmt00
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt03504963
IRS990ScheduleD/TotalBookValueLandBuildingsAmt070254
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0831810
IRS990ScheduleD/TotalExpensesPerForm990Amt03006747
IRS990ScheduleD/TotalLiabilityAmt02187348
IRS990ScheduleD/TotalRevenuePerForm990Amt03504963
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03504963
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03006747
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/ExplanationTxt0Posted on School's Website.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1As a free public school in Ohio, the school does not offer financial assistance or scholarships.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2As a public school in Ohio, funding is awarded by the State of Ohio on a per student basis.
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/ExplanationTxt0The school contracted with a management company, Accel Schools Inc. to provide certain administrative, instructional and financial services.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Form 990 is prepared and reviewed by the Fiscal Officer. Upon completion, the return is provided to the Board President and legal counsel for review and approval. Once approved, the fiscal officer signs and files the Form 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The governing board's conflict of interest policy is reviewed with new board members and the full governing board on a periodic basis. Governing board members and key personnel are expected to disclose any relationships that could potentially be perceived as a conflict of interest.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The fiscal officer and board legal counsel maintain governing documents, conflict of interest policy and financial statements, and may be provided upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4All other professional and technical services provided.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 11g
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00

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