Liabilities / Assets
85th percentile
Higher debt load relative to assets than 85% of similar nonprofits.
EIN 26-3020224 • 501(c)3 • Cleveland, OH
Profile
Menlo Park Academy is a public school that develops the potential of gifted learners through an exemplary program of rewarding experiences that nurtures the whole child.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
85th percentile
Higher debt load relative to assets than 85% of similar nonprofits.
Liabilities / Revenue
89th percentile
Higher debt load relative to revenue than 89% of similar nonprofits.
Net Margin
45th percentile
Higher net margin than 45% of similar nonprofits.
Top Officer Pay
26th percentile
Higher top officer pay than 26% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
31st percentile
Faster asset growth than 31% of similar nonprofits.
Revenue Growth
42nd percentile
Faster revenue growth than 42% of similar nonprofits.
Assets
Down$17,985,748
Down $904,984 (-4.8%) from 2023
Liabilities
Down$13,134,916
Down $1,171,893 (-8.2%) from 2023
Net Assets
Up$4,850,832
Up $266,909 (+5.8%) from 2023
Revenue
Down$5,328,340
Down $299,517 (-5.3%) from 2023
Expenses
Down$5,061,431
Down $884,626 (-15%) from 2023
Net Income
Up$266,909
Up $585,109 (+184%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
Menlo Park Academy is a public school that develops the potential of gifted learners through an exemplary program of rewarding experiences that nurtures the whole child.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $14,300,073 | $14,064,889 | ▼ $235,184 |
| Cash and Non-Interest-Bearing Accounts | $906,335 | $1,351,365 | ▲ $445,030 |
| Other Notes and Loans Receivable, Net | $404,554 | $539,567 | ▲ $135,013 |
| Accounts Receivable | $264,116 | $273,956 | ▲ $9,840 |
| Savings and Temporary Cash Investments | $634,312 | $210,517 | ▼ $423,795 |
| Prepaid Expenses and Deferred Charges | $17,688 | - | - |
| Pledges and Grants Receivable | $20,891 | $15,397 | ▼ $5,494 |
| Total Assets | $18,890,732 | $17,985,748 | ▼ $904,984 |
| Other Assets Total | $2,342,763 | $1,530,057 | ▼ $812,706 |
| Liabilities | |||
| Unsecured Notes Loans Payable | $651,347 | $7,343,946 | ▲ $6,692,599 |
| Other Liabilities | $13,117,983 | $5,291,739 | ▼ $7,826,244 |
| Accounts Payable and Accrued Expenses | $537,479 | $499,231 | ▼ $38,248 |
| Total Liabilities | $14,306,809 | $13,134,916 | ▼ $1,171,893 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $4,583,923 | $4,850,832 | ▲ $266,909 |
| Net Assets With Donor Restrictions | $0 | $0 | → $0 |
| Total Net Assets Fund Balance | $4,583,923 | $4,850,832 | ▲ $266,909 |
| Total Liabilities and Net Assets / Fund Balance | $18,890,732 | $17,985,748 | ▼ $904,984 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $12,265,722 | $2,839,360 | $0 |
| Other Land Buildings | $86,123 | $660,434 | $0 |
| Land | $415,756 | - | $0 |
| Equipment | $47,420 | $368,648 | $0 |
| Leasehold Improvements | $1,249,868 | $112,672 | $0 |
| Other Assets Org | $282,947 | - | - |
| Name | Title |
|---|---|
| Teri Harrison | Board Chair |
| Jeffrey Sugalski | Board Member |
| Sam Sherwood | Board Member |
| Shruti Aring | Board Member |
| Tiffany Randle | Board Member |
| Twana Rogers | Board Member |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Psi | Student Support Service | 2112 Case Pkwy S, Twinsburg, OH 44087 | $153,752 |
| Educational Service Center | Student Support Service | 6393 Oak Tree Blvd, Unit 10, Independence, OH 44131 | $111,700 |
| Line Item | Amount |
|---|---|
| Other Expenses | $3,053,864 |
| Salaries, Compensation, and Employee Benefits | $2,007,567 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $1,703,272 | - | - | $1,703,272 |
| Occupancy | $781,197 | - | - | $781,197 |
| Depreciation Depletion | $562,319 | - | - | $562,319 |
| Interest | $513,177 | - | - | $513,177 |
| Other Employee Benefits | $304,295 | - | - | $304,295 |
| Fees for Services Other | $249,137 | - | - | $249,137 |
| Fees for Services Legal | $190,701 | - | - | $190,701 |
| Other Expenses | $155,672 | $0 | $0 | $155,672 |
| Fees for Services Accounting | $105,790 | - | - | $105,790 |
| Insurance | $83,268 | - | - | $83,268 |
| Advertising | $69,803 | - | - | $69,803 |
| Total Functional Expenses | $5,061,431 | $0 | $0 | $5,061,431 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $5,061,431 |
| Total Expenses per Audited Statements | $5,061,431 |
| Total Expenses per Form 990 | $5,061,431 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Other Expense Adjustments | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Net Pension Liability | $3,445,812 |
| Deferred Inflows of Resources - Pension | $1,102,191 |
| Deferred Inflows of Resources - OPEB | $487,292 |
| Net OPEB Liability | $256,444 |
“The Form 990 is prepared and reviewed by the Fiscal Officer. Once completed, it is then provided to the Board President for review.”
“The Board of Directors consistently review compliance with federal and state regulations through the report of the school's director and business manager. In addition, the school is continuously monitored by its sponsor to ensure compliance with laws and regulations.”
“Compensations for all employees, executives and directors is determined using the same methodology. Board members gather market data from comparable schools in the state of Ohio. Based upon the financial resources available to the school, the Board of Directors set compensation ranges for all employees and document these acceptable ranges in the board minutes. The compensation for any employee hired must fall within the board approved ranges.”
“The school's governing documents, conflict of interest policy and financial statements are maintained in the school business office and by the fiscal officer, and may be provided upon request.”
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/AccountantCompileOrReviewInd | 0 | 1 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 537479 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 499231 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 264116 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 273956 |
| IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | Menlo Park Academy is a public school that develops the potential of gifted learners through an exemplary program of rewarding experiences that nurtures the whole child. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 69803 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 69803 |
| IRS990/AllOtherContributionsAmt | 0 | 5328340 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 0 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | C David Massa |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3305150572 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2149 West 53rd Street |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Cleveland |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 44102 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 906335 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 1351365 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 2 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 111700 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 1 | 153752 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 6393 Oak Tree Blvd |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 1 | 2112 Case Pkwy S |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine2Txt | 0 | Unit 10 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | Independence |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 1 | Twinsburg |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 1 | OH |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 44131 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 1 | 44087 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | Educational Service Center |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 1 | PSI |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | Student Support Service |
| IRS990/ContractorCompensationGrp/ServicesDesc | 1 | Student Support Service |
| IRS990/ContriRptFundraisingEventAmt | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 5328340 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 3053864 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 266909 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 2007567 |
| IRS990/CYTotalExpensesAmt | 0 | 5061431 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 5328340 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 562319 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 562319 |
| IRS990/Desc | 0 | The school focuses on each of the following concepts individually: public community school with open enrollment and no tuition; is designed for gifted learners as defined by the state of Ohio; offers exemplary curriculum with the appropriate acceleration and differentiation; offers rewarding experiences to build student self confidence and enjoyment; partnership with faculty and parents, a school environment that focuses on the asynchronous development of the student's emotional, spiritual, physical and academic abilities. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonatedServicesAndUseFcltsAmt | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 59 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 5061431 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FederatedCampaignsAmt | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 105790 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 105790 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 190701 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 190701 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 249137 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 249137 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Shruti Aring |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Sam Sherwood |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Teri Harrison |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Jeffrey Sugalski |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Twana Rogers |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Tiffany Randle |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Board Chair |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Board Member |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2008 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/FundraisingAmt | 0 | 0 |
| IRS990/GainOrLossGrp/OtherAmt | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 6 |
| IRS990/GovernmentGrantsAmt | 0 | 0 |
| IRS990/GrantAmt | 0 | 652693 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 5328340 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 6 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 83268 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 83268 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 513177 |
| IRS990/InterestGrp/TotalAmt | 0 | 513177 |
| IRS990/InvestmentExpenseAmt | 0 | 0 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 6 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 3981114 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 14300073 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 14064889 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 18046003 |
| IRS990/LegalDomicileStateCd | 0 | OH |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembershipDuesAmt | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | Menlo Park Academy is a public school that develops the potential of gifted learners through an exemplary program of rewarding experiences that nurtures the whole child. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 4583923 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 4850832 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 4583923 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 4850832 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NoncashContributionsAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 781197 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 781197 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 2342763 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 1530057 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 304295 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 304295 |
| IRS990/OtherExpensesGrp/Desc | 0 | Sponsor Fees |
| IRS990/OtherExpensesGrp/Desc | 1 | Instructional Materials and Supplies |
| IRS990/OtherExpensesGrp/Desc | 2 | Student Support Services |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 0 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 2 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 0 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 111240 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 231560 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 155672 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 111240 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 231560 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 155672 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 13117983 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 5291739 |
| IRS990/OtherRevenueTotalAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 1703272 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 1703272 |
| IRS990/OthNotesLoansReceivableNetGrp/BOYAmt | 0 | 404554 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 539567 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 20891 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 15397 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 17688 |
| IRS990/PrincipalOfficerNm | 0 | C David Massa |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | 0 |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 5627857 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 2826380 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -318200 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 3119677 |
| IRS990/PYTotalExpensesAmt | 0 | 5946057 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 5627857 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 266909 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RelatedOrganizationsAmt | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/PersonalAmt | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 5328340 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 634312 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 210517 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 12265722 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 2839360 |
| IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt | 0 | 15105082 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 0 |
| IRS990ScheduleD/DonatedServicesAndUseFcltsAmt | 0 | 0 |
| IRS990ScheduleD/DonatedServicesUseFcltsAmt | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 47420 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 368648 |
| IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt | 0 | 416068 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 5061431 |
| IRS990ScheduleD/FederalIncomeTaxLiabilityAmt | 0 | 0 |
| IRS990ScheduleD/InvestmentExpensesNotIncld2Amt | 0 | 0 |
| IRS990ScheduleD/InvestmentExpensesNotIncldAmt | 0 | 0 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 415756 |
| IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt | 0 | 415756 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 0 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 1249868 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 112672 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt | 0 | 1362540 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 0 |
| IRS990ScheduleD/LossesReportedAmt | 0 | 0 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 0 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 233887 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 1013223 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 2 | 282947 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | Net OPEB Asset |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | Deferred Outflows of Resources - Pension |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 2 | Deferred Outflows of Resources - OPEB |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 0 |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | 0 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 86123 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 660434 |
| IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt | 0 | 746557 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 0 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 3445812 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 256444 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 1102191 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 3 | 487292 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Net Pension Liability |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | Net OPEB Liability |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | Deferred Inflows of Resources - Pension |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 3 | Deferred Inflows of Resources - OPEB |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 0 |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | 0 |
| IRS990ScheduleD/PriorYearAdjustmentsAmt | 0 | 0 |
| IRS990ScheduleD/RecoveriesPriorYearGrantsAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 5328340 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 14064889 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 1530057 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 5061431 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 5291739 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 5328340 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 5328340 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 5061431 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | 1 |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | 0 |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | 1 |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | 1 |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | 1 |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | 1 |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | 1 |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | The school provides a parent student handbook that describes their policies regarding discrimination as well as literature that is sent to the public includes a statement about such policies. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Schedule E, Part I, Line 3 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | The Form 990 is prepared and reviewed by the Fiscal Officer. Once completed, it is then provided to the Board President for review. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | The Board of Directors consistently review compliance with federal and state regulations through the report of the school's director and business manager. In addition, the school is continuously monitored by its sponsor to ensure compliance with laws and regulations. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Compensations for all employees, executives and directors is determined using the same methodology. Board members gather market data from comparable schools in the state of Ohio. Based upon the financial resources available to the school, the Board of Directors set compensation ranges for all employees and document these acceptable ranges in the board minutes. The compensation for any employee hired must fall within the board approved ranges. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | The school's governing documents, conflict of interest policy and financial statements are maintained in the school business office and by the fiscal officer, and may be provided upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section B, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section B, Line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section B, Line 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section C, Line 19 |
| IRS990/SchoolOperatingInd | 0 | 1 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 18890732 |
| IRS990/TotalAssetsEOYAmt | 0 | 17985748 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 18890732 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 17985748 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 5328340 |
| IRS990/TotalEmployeeCnt | 0 | 59 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 5061431 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 5061431 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 14306809 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 13134916 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 14306809 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 13134916 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 4583923 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 4850832 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalOtherProgSrvcExpenseAmt | 0 | 0 |
| IRS990/TotalOtherProgSrvcGrantAmt | 0 | 0 |
| IRS990/TotalOtherProgSrvcRevenueAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 5061431 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 0 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 0 |
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