Civic Intelligence

Constellation Schools Stockyard Community Middle

990 • Fiscal year 2013 • EIN 26-4327895

Jul 01, 2012 to Jun 30, 2013 • Filed on Feb 14, 2014

5730 Broadview Road44134
Siviq Scores

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

Liabilities / Assets

88th percentile

0.76x

Higher debt load relative to assets than 88% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2013

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on this filing.

Source year 2013

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2013

Asset Growth

5th percentile

-34%

Faster asset growth than 5% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No valid filing value is available for this score.

Assets

Down

$287,665

Down $144,969 (-34%) from 2012

Net Assets

Down

$68,121

Down $76,958 (-53%) from 2012

Liabilities

Down

$219,544

Down $68,011 (-24%) from 2012

Revenue

-

No earlier filing loaded for comparison.

Expenses

Up

$987,787

Up $42,286 (+4.5%) from 2012

Net Income

-

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$2.0M$1.0M$0-$1.0M-$2.0MAssets 2012: $432,634Liabilities 2012: $287,555Net Assets 2012: $145,0792012Assets 2013: $287,665Liabilities 2013: $219,544Net Assets 2013: $68,1212013Assets 2014: $249,226Liabilities 2014: $146,229Net Assets 2014: $102,9972014Assets 2015: $260,940Liabilities 2015: $1,069,521Net Assets 2015: -$808,5812015Assets 2016: $194,388Liabilities 2016: $987,847Net Assets 2016: -$793,4592016Assets 2017: $510,078Liabilities 2017: $1,629,292Net Assets 2017: -$1,119,2142017Assets 2018: $416,350Liabilities 2018: $1,499,092Net Assets 2018: -$1,082,7422018Assets 2019: $99,237Liabilities 2019: $55,101Net Assets 2019: $44,1362019Assets 2020: $451,580Liabilities 2020: $1,316,057Net Assets 2020: -$864,4772020Assets 2021: $486,345Liabilities 2021: $1,182,112Net Assets 2021: -$695,7672021Assets 2022: $666,520Liabilities 2022: $1,026,526Net Assets 2022: -$360,0062022Assets 2023: $842,338Liabilities 2023: $1,043,723Net Assets 2023: -$201,3852023Assets 2024: $830,379Liabilities 2024: $798,681Net Assets 2024: $31,6982024

Highlighted filing

2013

Assets$287,665
Liabilities$219,544
Net Assets$68,121

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2012: $945,5012012Expenses 2013: $987,7872013Revenue 2014: $991,172Expenses 2014: $956,296Net Income 2014: $34,8762014Revenue 2015: $858,389Expenses 2015: $838,954Net Income 2015: $19,4352015Revenue 2016: $887,956Expenses 2016: $898,798Net Income 2016: -$10,8422016Revenue 2017: $992,006Expenses 2017: $941,078Net Income 2017: $50,9282017Revenue 2018: $833,519Expenses 2018: $931,962Net Income 2018: -$98,4432018Revenue 2019: $961,322Expenses 2019: $981,260Net Income 2019: -$19,9382019Revenue 2020: $989,423Expenses 2020: $1,010,174Net Income 2020: -$20,7512020Revenue 2021: $1,153,769Expenses 2021: $985,059Net Income 2021: $168,7102021Revenue 2022: $1,037,264Expenses 2022: $701,503Net Income 2022: $335,7612022Revenue 2023: $946,132Expenses 2023: $787,511Net Income 2023: $158,6212023Revenue 2024: $1,041,733Expenses 2024: $808,650Net Income 2024: $233,0832024

Highlighted filing

2013

Revenue-
Expenses$987,787
Net Income-
Jump To
Filing Snapshot
Filing Period
Jul 1, 2012 to Jun 30, 2013
Signed
Feb 14, 2014
Return Version
2012v2.1
Gross Receipts
$951,647
Mission and Program Overview

Mission

Constellation schools: stockyard community middle creates and provides diverse superior educational opportunities for a community of learners, built on a foundation of character education in a safe environment, ensuring the success of all children in our advancing ....technological society.

Filing and Contact Details

Filer

EIN
26-4327895
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IRS990ScheduleE/Form990ScheduleEPartII/Explanation0OUR NONDISCRIMINATTION POLICY IS STATED ON OFFICIAL FORMS AND COMMUNICATIONS.
IRS990ScheduleE/Form990ScheduleEPartII/Explanation1THE SCHOOL IS A CHARTER SCHOOL SUPPORTED BY OHIO TAXES AND BY LAW CANNOT CHARGE ANY TUITION.THERE IS THEREFORE NO NEED TO OFFER SCHOLARSHIPS OR FINANCIAL ASSISTANCE.
IRS990ScheduleE/Form990ScheduleEPartII/Explanation2THE SCHOOL RECEIVES US DEPARTMENT OF EDUCATION TITLE FUNDING THOUGH THE OHIO DEPARTMENT OF EDUCATION TO SUPPLEMENT EDUCATIONAL PROGRAMS, PROVIDE ASSISTANCE TO STUDENTS IN NEED AND TO PROVIDE A SCHOOL LUNCH PROGRAM. THE STATE OF OHIO ALSO PROVIDES FUNDING FOR PROFESSIONAL DEVELOPMENT, DATA REPORTING AND COMMUNICATIONS. ALL SUCH FUNDS RECEIVED HAVE BEEN REPORTED AS GOVERNMENT CONTRIBUTIONS ON FORM 990 PART VIII, LINE 1E.
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IRS990/ScheduleJRequired00
IRS990ScheduleO/GeneralExplanation/Explanation0BUSINESS RELATIONSHIP
IRS990ScheduleO/GeneralExplanation/Explanation1CONSTELLATION SCHOOLS: STOCKYARD COMMUNITY MIDDLE ENTERED INTO A CONTRACT WITH CONSTELLATION SCHOOLS LLC TO PROVIDE LEGAL, FINANCIAL, AND BUSINESS MANAGEMENT SERVICES FOR FISCAL YEAR 2013. THE SCHOOL'S BOARD MEMBERS DO RETAIN THE RESPONSIBILITIES REGARDING STATE MANDATED PROVISIONS OF STUDENT POPULATION, CURRICULUM, ACADEMIC GOALS, PERFORMANCE STANDARDS, AND QUALIFICATION OF THE SCHOOL'S FACULTY AND STAFF.
IRS990ScheduleO/GeneralExplanation/Explanation2THE ORGANIZATION'S INFORMATION IS SUBMITTED TO AN INDEPENDENT ACCOUNTANT FOR AUDIT AT THE END OF THE FISCAL YEAR. ONCE THE FINANCIAL STATEMENTS HAVE BEEN PREPARED AND REVIEWED, THE TAX RETURN IS PREPARED BY THE ACCOUNTING FIRM. BEFORE SUBMISSION TO THE TAX AUTHORITIES, IT IS PRESENTED TO THE TREASURER FOR REVIEW AND APPROVAL. IT IS SUBMITTED TO THE APPROPRIATE TAX AUTHORITIES ONCE NO CORRECTIONS ARE NEEDED.
IRS990ScheduleO/GeneralExplanation/Explanation3THE ORGANIZATION HAS A WRITTEN CONFLICT OF INTEREST POLICY THAT MUST BE SIGNED EACH YEAR. THIS IS MONITORED BY THE BOARD PRESIDENT, EXECUTIVE DIRECTOR, AND HR DIRECTOR.
IRS990ScheduleO/GeneralExplanation/Explanation4A COMMITTEE WITHIN CONSTELLATION SCHOOLS MANAGEMENT GROUP IS MADE UP OF BOARD MEMBERS FROM SOME OF THE SCHOOLS AND NON-BOARD MEMBERS. THIS COMMITTEE REVIEWS COMPENSATION FOR THE ORGANIZATION'S TOP MANAGEMENT AND KEY EMPLOYEES. SALARIES ARE ESTABLISHED USING COMPARABLE DATA FROM COMPENSATION PAID FOR SIMILAR POSITIONS HELD IN THE PUBLIC SCHOOL DISTRICTS AND OTHER CHARTER SCHOOLS IN OHIO.
IRS990ScheduleO/GeneralExplanation/Explanation5THE ORGANIZATION SUMMARIZES ITS FINANCIAL INFORMATION AND MAKES THAT AVAILABLE THROUGH ITS WEB PAGE. THE WEB PAGE IS AVAILABLE THROUGH A LINK FROM THE FOLLOWING WEBSITE: <WWW.CONSTELLATIONSCHOOLS.COM>. CONSTELLATION SCHOOLS: STOCKYARD COMMUNITY MIDDLE ALSO GIVES INFORMATION ON ITS STAFF AND BOARD MEMBERS, AND ITS STUDENT ATTENDANCE, ENROLLMENT, PLANS/PROGRAMS, TESTING RESULTS, AND MUCH MORE AT THIS WEB PAGE. THE MOST RECENT FILED TAX-EXEMPT RETURNS ARE ALSO GENERALLY AVAILABLE TO THE PUBLIC THROUGH THE FOLLOWING WEBSITE: <WWW.GUIDESTAR.ORG>.
IRS990ScheduleO/GeneralExplanation/Explanation6COMPENSATION OF BOARD MEMBERS AND TOP MANAGEMENT OFFICERS IS PROVIDED BY CONTRACT THROUGH A MANAGEMENT AGREEMENT WITH CONSTELLATION SCHOOLS LLC AS A COMMON PAY MASTER.
IRS990ScheduleO/GeneralExplanation/Explanation7SPECIALIZED EDUCATIONAL SERVICES: PROGRAM SERVICE EXPENSES 93,579. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 93,579. FOOD SERVICES: PROGRAM SERVICE EXPENSES 40,752. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 40,752. HEALTH SERVICES: PROGRAM SERVICE EXPENSES 1,774. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,774. OTHER SCHOOL RELATED PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 13,786. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 13,786.
IRS990ScheduleO/GeneralExplanation/Explanation8EFFECT OF CHANGE IN CAPITALIZATION THRESHOLD -40,818.
IRS990ScheduleO/GeneralExplanation/Explanation9THE ORGANIZATION DOES HAVE A COMMITTEE THAT ASSUMES OVERSIGHT RESPONSIBILITY OF AUDIT, REVIEW OF ITS FINANCIAL STATEMENTS, AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS HAS NOT CHANGED SINCE THE PRIOR YEAR.
IRS990ScheduleO/GeneralExplanation/Identifier0COMPENSATION
IRS990ScheduleO/GeneralExplanation/Identifier1OTHER FEES
IRS990ScheduleO/GeneralExplanation/Identifier2CHANGES IN NET ASSETS OR FUND BALANCES:
IRS990ScheduleO/GeneralExplanation/Identifier3FINANCIAL STATEMENTS & REPORTING
IRS990ScheduleO/GeneralExplanation/ReturnReference0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/GeneralExplanation/ReturnReference1FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/GeneralExplanation/ReturnReference2FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/GeneralExplanation/ReturnReference3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/GeneralExplanation/ReturnReference4FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/GeneralExplanation/ReturnReference5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/GeneralExplanation/ReturnReference6FORM 990, PART VII, SECTION A, LINE 1B
IRS990ScheduleO/GeneralExplanation/ReturnReference7FORM 990, PART IX, LINE 11G
IRS990ScheduleO/GeneralExplanation/ReturnReference8FORM 990, PART XI, LINE 9:
IRS990ScheduleO/GeneralExplanation/ReturnReference9FORM 990, PART XI, LINE 2C

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