Civic Intelligence

Castle High School

EIN 27-1376524 • 501(c)3 • Cleveland, OH

Profile

To be a catalyst for change in our students' community and world through an educational process that is relevant, rigorous and rewarding.

3950 Prospect Ave ECleveland, OH 44115

www.castlehsedu.org

Siviq Scores

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

Liabilities / Assets

89th percentile

0.81x

Higher debt load relative to assets than 89% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

85th percentile

1.02x

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

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

74th percentile

20%

Higher net margin than 74% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

23rd percentile

$750

Higher top officer pay than 23% of similar nonprofits.

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

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

75th percentile

15%

Faster asset growth than 75% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

42nd percentile

3.3%

Faster revenue growth than 42% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$6,498,486

Up $862,428 (+15%) from 2023

Liabilities

Down

$5,257,733

Down $178,009 (-3.3%) from 2023

Net Assets

Up

$1,240,753

Up $1,040,437 (+519%) from 2023

Revenue

Up

$5,175,351

Up $165,469 (+3.3%) from 2023

Expenses

Down

$4,134,914

Down $137,900 (-3.2%) from 2023

Net Income

Up

$1,040,437

Up $303,369 (+41%) from 2023

Trend Graphs

Balance Sheet Trend

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

$10M$5.0M$0-$5.0MAssets 2017: $464,234Liabilities 2017: $3,131,570Net Assets 2017: -$2,667,3362017Assets 2018: $384,235Liabilities 2018: $3,139,403Net Assets 2018: -$2,755,1682018Assets 2019: $685,941Liabilities 2019: $2,903,411Net Assets 2019: -$2,217,4702019Assets 2020: $1,536,317Liabilities 2020: $3,159,858Net Assets 2020: -$1,623,5412020Assets 2021: $1,926,713Liabilities 2021: $3,510,479Net Assets 2021: -$1,583,7662021Assets 2022: $5,058,568Liabilities 2022: $5,595,320Net Assets 2022: -$536,7522022Assets 2023: $5,636,058Liabilities 2023: $5,435,742Net Assets 2023: $200,3162023Assets 2024: $6,498,486Liabilities 2024: $5,257,733Net Assets 2024: $1,240,7532024

Highlighted filing

2024

Assets$6,498,486
Liabilities$5,257,733
Net Assets$1,240,753

Operations Trend

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

$6.0M$4.0M$2.0M$0Revenue 2017: $1,368,597Expenses 2017: $1,315,193Net Income 2017: $53,4042017Revenue 2018: $1,685,827Expenses 2018: $1,102,298Net Income 2018: $583,5292018Revenue 2019: $2,919,729Expenses 2019: $2,382,031Net Income 2019: $537,6982019Revenue 2020: $3,748,405Expenses 2020: $3,154,476Net Income 2020: $593,9292020Revenue 2021: $3,847,177Expenses 2021: $3,807,402Net Income 2021: $39,7752021Revenue 2022: $5,099,010Expenses 2022: $4,051,996Net Income 2022: $1,047,0142022Revenue 2023: $5,009,882Expenses 2023: $4,272,814Net Income 2023: $737,0682023Revenue 2024: $5,175,351Expenses 2024: $4,134,914Net Income 2024: $1,040,4372024

Highlighted filing

2024

Revenue$5,175,351
Expenses$4,134,914
Net Income$1,040,437

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 13, 2025
Return Version
2023v6.0
Gross Receipts
$5,175,351
Mission and Program Overview

Mission

To be a catalyst for change in our students' community and world through an educational process that is relevant, rigorous and rewarding.

To provide an orderly and supportive environment whereby students experience preparations for college, career and life.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$2,205,101$3,498,250▲ $1,293,149
Land, Buildings, and Equipment, Net$1,830,244$1,534,113▼ $296,131
Prepaid Expenses and Deferred Charges$1,103,077$1,086,642▼ $16,435
Pledges and Grants Receivable$272,061$172,570▼ $99,491
Accounts Receivable-$2,038-
Total Assets$5,636,058$6,498,486▲ $862,428
Other Assets Total$225,575$204,873▼ $20,702
Liabilities
Other Liabilities$4,165,070$4,176,347▲ $11,277
Deferred Revenue$701,434$620,197▼ $81,237
Accounts Payable and Accrued Expenses$545,588$460,030▼ $85,558
Grants Payable$23,650$1,159▼ $22,491
Total Liabilities$5,435,742$5,257,733▼ $178,009
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$147,781$1,035,880▲ $888,099
Net Assets With Donor Restrictions$52,535$204,873▲ $152,338
Total Net Assets Fund Balance$200,316$1,240,753▲ $1,040,437
Total Liabilities and Net Assets / Fund Balance$5,636,058$6,498,486▲ $862,428

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,534,113$578,848$2,112,961
Other Land Buildings$0$173,059$173,059
Equipment$0$132,181$132,181
Compensation and Service Providers

Employees

NameTitleBaseTotal
Randolph WaltersPresident$750$750
Edward Worthy JrTreasurer$750$750
Warren GordonVice President$750$750
Alexis MixonSecretary$625$625
Armand HayesDirector$500$500

Board Members and Trustees

NameTitle
Jeffrey a Foster CPAFiscal Officer
Stephanie AtayaFiscal Officer

Highest Paid Contractors

ContractorServicesLocationCompensation
Educational Empowerment Group LLCEducational Management526 S MAIN ST SUITE 509, Akron, OH 44311$2,747,240
Fredrick's Food ServicesFood Service22005 EMERY ROAD, Warrensville Heights, OH 44128$135,241
Revenue and Support

Revenue Composition

Contributions and Grants
$5,173,722
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$1,629
Change in Net Assets
$1,040,437

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,089,816
Revenue Not Reported on Financial Statements
$85,535
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$5,089,816
Total Revenue per Form 990
$5,175,351
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,719,660
Salaries, Compensation, and Employee Benefits$415,254
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$2,875,289--$2,875,289
Other Employee Benefits$411,879--$411,879
Depreciation Depletion-$302,761-$302,761
Office Expenses-$226,855-$226,855
Occupancy$170,550--$170,550
Interest-$85,535-$85,535
Other Expenses-$39,166-$39,166
Fees for Services Legal$19,504--$19,504
Current Officers, Directors, Trustees, and Key Employees$3,375--$3,375
Total Functional Expenses$3,480,597$654,317$0$4,134,914

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$4,134,914
Expenses per Audited Statements$4,049,379
Total Expenses per Audited Statements$4,049,379
Expenses Not Reported on Financial Statements$85,535
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Pension Liability$2,685,741
Lease Payable$1,455,381
Judgment Payable$35,225
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 contracts with educational empowerment group, llc (eeg, llc) for most of its functions. Eeg, llc is responsible and accountable to the school's board of directors for the administration and operation of the school. The school is required to pay eeg, llc a monthly continuing fee of 16 percent of the school's "qualified gross revenues", defined in the agreement as, all revenues and income received by the school except for charitable contributions. The continuing fee is paid to eeg, llc based on the qualified gross revenues.

Form 990, Part VI, Section A, Line 8B

There are no committees that may act on behalf of the full board of directors.

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

A copy of the form 990 is provided to the governing board for review prior to filing with the internal revenue service. In addition, the form 990 is reviewed for accuracy by the audit committee of the board before filing with the internal revenue service.

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

The governing authority reviews the conflict of interest policy annually.

Form 990, Part VI, Section C, Line 19

The school makes all governing documents, conflict of interest policies, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Castle High School
EIN
27-1376524
Phone
2165835210
Address
3950 PROSPECT AVE E, CLEVELAND, OH 44115

Signing Officer

Name
Stephanie Ataya
Title
Fiscal Officer
Phone
2165835210
Signed
2025-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stephanie Ataya
Formed
2009
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
2

Preparer

Firm
Cbiz Advisors LLC
Address
3320 WEST MARKET STREET STE 300, FAIRLAWN, OH 44333
Preparer
Ariana N Jordan
Phone
3305648500
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The organization does have a committee that assumes oversight responsibility of the review of its financial statements, and selection of an independent accountant. This is the policy put in place since inception.

Raw XML Appendix397 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.

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IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt01534113
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0578848
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02112961
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0132181
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0132181
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt085535
IRS990ScheduleD/ExpensesSubtotalAmt04049379
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt085535
IRS990ScheduleD/InvestmentExpensesNotIncldAmt085535
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0173059
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0173059
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02685741
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt135225
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21455381
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PENSION LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1JUDGMENT PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2LEASE PAYABLE
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt085535
IRS990ScheduleD/RevenueSubtotalAmt05089816
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01534113
IRS990ScheduleD/TotalExpensesPerForm990Amt04134914
IRS990ScheduleD/TotalLiabilityAmt04176347
IRS990ScheduleD/TotalRevenuePerForm990Amt05175351
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IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04049379
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd00
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0A STATEMENT READING "THE SCHOOL DOES NOT RESTRICT ADMISSION OF STUDENTS ON THE BASIS OF A PERSON'S SEX, RACE, RELIGION, NATIONAL ORIGIN, ANCESTRY, PREGNANCY, MARITAL OR PARENTAL STATUS, SEXUAL ORIENTATION OR PHYSICAL, MENTAL, EMOTIONAL, OR LEARNING DISABILITY." IS POSTED ON THE SCHOOL'S WEBSITE.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION DOES NOT PROVIDE SCHOLARSHIPS OR FINANCIAL ASSISTANCE.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2THE SCHOOL CURRENTLY PARTICIPATES IN THE STATE FOUNDATION PROGRAM. REVENUE FROM THE STATE FOUNDATION PROGRAM IS RECOGNIZED AS OPERATING REVENUE IN THE ACCOUNTING PERIOD IN WHICH ALL ELIGIBILITY REQUIREMENTS ARE MET.
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 CONTRACTS WITH EDUCATIONAL EMPOWERMENT GROUP, LLC (EEG, LLC) FOR MOST OF ITS FUNCTIONS. EEG, LLC IS RESPONSIBLE AND ACCOUNTABLE TO THE SCHOOL'S BOARD OF DIRECTORS FOR THE ADMINISTRATION AND OPERATION OF THE SCHOOL. THE SCHOOL IS REQUIRED TO PAY EEG, LLC A MONTHLY CONTINUING FEE OF 16 PERCENT OF THE SCHOOL'S "QUALIFIED GROSS REVENUES", DEFINED IN THE AGREEMENT AS, ALL REVENUES AND INCOME RECEIVED BY THE SCHOOL EXCEPT FOR CHARITABLE CONTRIBUTIONS. THE CONTINUING FEE IS PAID TO EEG, LLC BASED ON THE QUALIFIED GROSS REVENUES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THERE ARE NO COMMITTEES THAT MAY ACT ON BEHALF OF THE FULL BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COPY OF THE FORM 990 IS PROVIDED TO THE GOVERNING BOARD FOR REVIEW PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. IN ADDITION, THE FORM 990 IS REVIEWED FOR ACCURACY BY THE AUDIT COMMITTEE OF THE BOARD BEFORE FILING WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GOVERNING AUTHORITY REVIEWS THE CONFLICT OF INTEREST POLICY ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE SCHOOL MAKES ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION DOES HAVE A COMMITTEE THAT ASSUMES OVERSIGHT RESPONSIBILITY OF THE REVIEW OF ITS FINANCIAL STATEMENTS, AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS IS THE POLICY PUT IN PLACE SINCE INCEPTION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd01
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IRS990/SubjectToProxyTaxInd00
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IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalCompGreaterThan150KInd00
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03480597
IRS990/TotalFunctionalExpensesGrp/TotalAmt04134914
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05435742
IRS990/TotalLiabilitiesEOYAmt05257733
IRS990/TotalLiabilitiesGrp/BOYAmt05435742
IRS990/TotalLiabilitiesGrp/EOYAmt05257733
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0200316
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01240753
IRS990/TotalOtherCompensationAmt00
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IRS990/TotalReportableCompFromOrgAmt03375
IRS990/TotalRevenueGrp/ExclusionAmt01629
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt05175351
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt02
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt06498486
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IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0CLEVELAND
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd044115
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.CASTLEHSEDU.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0STEPHANIE ATAYA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FISCAL OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum02165835210
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CASTLE HIGH SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0CAST
ReturnHeader/Filer/EIN0271376524
ReturnHeader/Filer/PhoneNum02165835210
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ReturnHeader/Filer/USAddress/CityNm0CLEVELAND
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0881478669
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CBIZ ADVISORS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03320 WEST MARKET STREET STE 300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FAIRLAWN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd044333
ReturnHeader/PreparerPersonGrp/PhoneNum03305648500
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ARIANA N JORDAN
ReturnHeader/ReturnTs02025-05-13T15:39:12-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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