Liabilities / Assets
98th percentile
Higher debt load relative to assets than 98% of similar nonprofits.
990 • Fiscal year 2015 • EIN 26-3020224
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
98th percentile
Higher debt load relative to assets than 98% of similar nonprofits.
Liabilities / Revenue
87th percentile
Higher debt load relative to revenue than 87% of similar nonprofits.
Net Margin
24th percentile
Higher net margin than 24% of similar nonprofits.
Top Officer Pay
35th percentile
Higher top officer pay than 35% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
90th percentile
Faster asset growth than 90% of similar nonprofits.
Revenue Growth
53rd percentile
Faster revenue growth than 53% of similar nonprofits.
Assets
Up$1,729,268
Up $541,077 (+46%) from 2014
Net Assets
Down-$2,030,557
Down $3,079,873 (-294%) from 2014
Liabilities
Up$3,759,825
Up $3,620,950 (+2607%) from 2014
Revenue
Up$2,794,989
Up $122,149 (+4.6%) from 2014
Expenses
Up$3,005,496
Up $569,405 (+23%) from 2014
Net Income
Down-$210,507
Down $447,256 (-189%) from 2014
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 | $112,395 | $734,059 | ▲ $621,664 |
| Cash and Non-Interest-Bearing Accounts | $1,022,965 | $225,692 | ▼ $797,273 |
| Accounts Receivable | $32,453 | $99,102 | ▲ $66,649 |
| Prepaid Expenses and Deferred Charges | $20,378 | $13,971 | ▼ $6,407 |
| Total Assets | $1,374,969 | $1,729,268 | ▲ $354,299 |
| Other Assets Total | $186,778 | $656,444 | ▲ $469,666 |
| Liabilities | |||
| Other Liabilities | $3,056,144 | $3,571,484 | ▲ $515,340 |
| Accounts Payable and Accrued Expenses | $3,605 | $188,341 | ▲ $184,736 |
| Deferred Revenue | $129,551 | - | - |
| Grants Payable | $5,719 | - | - |
| Total Liabilities | $3,195,019 | $3,759,825 | ▲ $564,806 |
| Net Assets / Fund Balance | |||
| Permanently Rstr Net Assets | $112,395 | $734,059 | ▲ $621,664 |
| Temporarily Rstr Net Assets | $0 | $0 | → $0 |
| Unrestricted Net Assets | $-1,932,445 | $-2,764,616 | ▼ $832,171 |
| Total Net Assets Fund Balance | $-1,820,050 | $-2,030,557 | ▼ $210,507 |
| Total Liabilities and Net Assets / Fund Balance | $1,374,969 | $1,729,268 | ▲ $354,299 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $287,916 | $0 | $287,916 |
| Equipment | $160,223 | $124,273 | $284,496 |
| Other Land Buildings | $247,633 | $0 | $247,633 |
| Leasehold Improvements | $38,287 | $44,427 | $82,714 |
| Land | $0 | - | $0 |
| Other Assets Org | $656,444 | - | - |
| Name | Title |
|---|---|
| Teri Harrison | Board Chair |
| Carol Ryan | Board Director |
| Fraser Hamilton Sr | Board Director |
| Melanie Monnette | Board Director |
| Susanne Hanselman | Board Director |
| Cathy Aldrich | Board Secretary |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| St Mel Parish | Rent | 14436 Triskett Road, Cleveland, OH 44111 | $165,812 |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $1,985,987 |
| Other Expenses | $1,019,509 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $1,551,731 | - | - | $1,551,731 |
| Other Employee Benefits | $434,256 | - | - | $434,256 |
| Fees for Services Other | $390,925 | - | - | $390,925 |
| Occupancy | $251,221 | - | - | $251,221 |
| Depreciation Depletion | $73,396 | - | - | $73,396 |
| Fees for Services Accounting | $30,129 | - | - | $30,129 |
| Insurance | $24,667 | - | - | $24,667 |
| Other Expenses | $22,759 | $0 | $0 | $22,759 |
| Fees for Services Legal | $22,737 | - | - | $22,737 |
| Advertising | $10,001 | - | - | $10,001 |
| Travel | $8,813 | - | - | $8,813 |
| Total Functional Expenses | $3,005,496 | $0 | $0 | $3,005,496 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $3,005,496 |
| Total Expenses per Audited Statements | $3,005,496 |
| Total Expenses per Form 990 | $3,005,496 |
| 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 | $3,021,950 |
| Deferred Inflows of Resources | $549,534 |
“The Form 990 is prepared and reviewed by the Fiscal Officer. After the review of the Form 990, it is provided to the school's Business Manager for review. Once completed, it is then provided to the Board President for review and signature.”
“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.”
“Contractual Services, Professional Development and Technical services provided.”
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 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 3605 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 188341 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 32453 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 99102 |
| 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 | 10001 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 10001 |
| IRS990/AllOtherContributionsAmt | 0 | 248614 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | C Davis Massa |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3305150572 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 14440 TRISKETT ROAD |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | CLEVELAND |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 44111 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 1022965 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 225692 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 1 |
| 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 | 165812 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 14436 Triskett Road |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | Cleveland |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 44111 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | St Mel Parish |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | Rent |
| IRS990/ContriRptFundraisingEventAmt | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 248614 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 1019509 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 2546375 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -210507 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1985987 |
| IRS990/CYTotalExpensesAmt | 0 | 3005496 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 2794989 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 129551 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 73396 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 73396 |
| 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/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 68 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 3005496 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FederatedCampaignsAmt | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 30129 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 30129 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 22737 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 22737 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 390925 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 390925 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 2 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1 |
| 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 | Teri Harrison |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Melanie Monnette |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Susanne Hanselman |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Cathy Aldrich |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Carol Ryan |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Fraser Hamilton Sr |
| 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 Chair |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Board Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Board Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Board Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Board Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Board Director |
| 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 | 45240 |
| IRS990/GrantsPayableGrp/BOYAmt | 0 | 5719 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 2794989 |
| 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/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 24667 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 24667 |
| IRS990/InvestmentExpenseAmt | 0 | 0 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 2 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 168700 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 112395 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 734059 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 902759 |
| 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 | -1820050 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -2030557 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 0 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NoncashContributionsAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 251221 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 251221 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 186778 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 656444 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 434256 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 434256 |
| IRS990/OtherExpensesGrp/Desc | 0 | Instructional Materials |
| IRS990/OtherExpensesGrp/Desc | 1 | Sponsor Fees |
| IRS990/OtherExpensesGrp/Desc | 2 | Pupil Transportation |
| 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 | 151101 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 33760 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 22759 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 151101 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 33760 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 22759 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 3056144 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 3571484 |
| IRS990/OtherRevenueTotalAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 1551731 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 1551731 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt | 0 | 112395 |
| IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt | 0 | 734059 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 20378 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 13971 |
| IRS990/PrincipalOfficerNm | 0 | C David Massa |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | 0 |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611110 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611110 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 611110 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | State Basic Aid |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | School Milk Program |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | Classroom Materials and Supplies |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 1 | 0 |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 2 | 0 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2304467 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 69351 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 172557 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 2304467 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 69351 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 172557 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 1 | 0 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 2 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 109000 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 766312 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 2563840 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 236749 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1669779 |
| IRS990/PYTotalExpensesAmt | 0 | 2436091 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 2672840 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -210507 |
| 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 | 2794989 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 287916 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 287916 |
| IRS990ScheduleD/DonatedServicesAndUseFcltsAmt | 0 | 0 |
| IRS990ScheduleD/DonatedServicesUseFcltsAmt | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 160223 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 124273 |
| IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 284496 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 3005496 |
| IRS990ScheduleD/FederalIncomeTaxLiabilityAmt | 0 | 0 |
| IRS990ScheduleD/InvestmentExpensesNotIncld2Amt | 0 | 0 |
| IRS990ScheduleD/InvestmentExpensesNotIncldAmt | 0 | 0 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt | 0 | 0 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 0 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 38287 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 44427 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt | 0 | 0 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 82714 |
| IRS990ScheduleD/LossesReportedAmt | 0 | 0 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 0 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 656444 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | Deferred Outflows of Resources |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 0 |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | 0 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 247633 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 0 |
| IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt | 0 | 0 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 247633 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 3021950 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 549534 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Net Pension Liability |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | Deferred Inflows of Resources |
| 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 | 2794989 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 734059 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 656444 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 3005496 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 3571484 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 2794989 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 2794989 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 3005496 |
| 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 | 1 |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | 0 |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | 1 |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | 1 |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | 0 |
| 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/ExplanationTxt | 1 | The school is a community school in Ohio and does not provide scholarships or financial assistance as a tuition free public school. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 2 | The school is a community public school in Ohio that receives basic aid from the State of Ohio on a per student basis. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Schedule E, Part I, Line 3 |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Schedule E, Part I, Line 4 |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Schedule E, Part I, Line 6 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | The Form 990 is prepared and reviewed by the Fiscal Officer. After the review of the Form 990, it is provided to the school's Business Manager for review. Once completed, it is then provided to the Board President for review and signature. |
| 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/ExplanationTxt | 4 | Contractual Services, Professional Development and Technical services provided. |
| 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 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part IX, Line 11g |
| IRS990/SchoolOperatingInd | 0 | 1 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt | 0 | 0 |
| IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 1374969 |
| IRS990/TotalAssetsEOYAmt | 0 | 1729268 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1374969 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1729268 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 248614 |
| IRS990/TotalEmployeeCnt | 0 | 68 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 3005496 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 3005496 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 3195019 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 3759825 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 3195019 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 3759825 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | -1820050 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | -2030557 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalOtherProgSrvcExpenseAmt | 0 | 0 |
| IRS990/TotalOtherProgSrvcGrantAmt | 0 | 0 |
| IRS990/TotalOtherProgSrvcRevenueAmt | 0 | 0 |
| IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt | 0 | 0 |
| IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 3005496 |
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Displayed year
2015 • Form 990Detailed filing. Detailed filing data is available for this year.