Civic Intelligence

Castle High School Inc.

990 • Fiscal year 2020 • EIN 27-1376524

Jul 01, 2019 to Jun 30, 2020 • Filed on May 01, 2021

Organization ProfileWWW.CASTLE-SCHOOL.ORG
3950 Prospect AveCleveland, OH 44115

(216) 583-5210

Siviq Scores

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

Liabilities / Assets

98th percentile

2.06x

Higher debt load relative to assets than 98% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

83rd percentile

0.84x

Higher debt load relative to revenue than 83% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

68th percentile

16%

Higher net margin than 68% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

37th percentile

$945

Higher top officer pay than 37% of similar nonprofits.

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

94th percentile

124%

Faster asset growth than 94% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

80th percentile

28%

Faster revenue growth than 80% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets98th percentile

Assets

Up

$1,536,317

Up $850,376 (+124%) from 2019

Net Assets

Up

-$1,623,541

Up $593,929 (+27%) from 2019

Liabilities

Up

$3,159,858

Up $256,447 (+8.8%) from 2019

Revenue And Expenses
Liabilities / Revenue83rd percentileNet Margin68th percentile

Revenue

Up

$3,748,405

Up $828,676 (+28%) from 2019

Expenses

Up

$3,154,476

Up $772,445 (+32%) from 2019

Net Income

Up

$593,929

Up $56,231 (+10%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth94th percentile

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

$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

2020

Assets$1,536,317
Liabilities$3,159,858
Net Assets-$1,623,541
Open 2020 Filing

Operations Trend

Revenue Growth80th percentile

Revenue, expenses, and net income across loaded years, with this 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

2020

Revenue$3,748,405
Expenses$3,154,476
Net Income$593,929
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
May 1, 2021
Return Version
2019v5.2
Gross Receipts
$3,748,405
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
Prepaid Expenses and Deferred Charges$531,623$1,036,620▲ $504,997
Cash and Non-Interest-Bearing Accounts$2,648$252,574▲ $249,926
Pledges and Grants Receivable$73,206$133,144▲ $59,938
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$685,941$1,536,317▲ $850,376
Other Assets Total$78,464$113,979▲ $35,515
Liabilities
Other Liabilities$1,581,022$2,219,678▲ $638,656
Deferred Revenue$923,950$734,667▼ $189,283
Accounts Payable and Accrued Expenses$344,308$151,382▼ $192,926
Grants Payable$54,131$54,131→ $0
Total Liabilities$2,903,411$3,159,858▲ $256,447
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-2,217,470$-1,623,541▲ $593,929
Total Net Assets Fund Balance$-2,217,470$-1,623,541▲ $593,929
Total Liabilities and Net Assets / Fund Balance$685,941$1,536,317▲ $850,376

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$0$305,240$305,240
Other Assets Org$85,479--
Compensation and Service Providers
Top Officer Pay37th percentile

Employees

NameTitleBaseTotal
Warren GordonVice President$945$945
Randolph WaltersPresident$875$875
Alexis MixonSecretary$875$875

Board Members and Trustees

NameTitle
Armand HayesDirector
Jeffrey a Foster CPAFiscal Officer
Edward Worthy JrTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Educational Empowerment Group LLCEducational Management526 S MAIN ST SUITE 509, Akron, OH 44311$1,818,358
Revenue and Support

Revenue Composition

Contributions and Grants
$3,602,850
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$145,555
Change in Net Assets
$593,929

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,748,405
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$3,748,405
Total Revenue per Form 990
$3,748,405
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,926,429
Salaries, Compensation, and Employee Benefits$228,047
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$2,768,623--$2,768,623
Pension Plan Contributions$224,997--$224,997
Office Expenses-$157,806-$157,806
Current Officers, Directors, Trustees, and Key Employees-$3,050-$3,050
Total Functional Expenses$2,993,620$160,856$0$3,154,476

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,154,476
Total Expenses per Audited Statements$3,154,476
Total Expenses per Form 990$3,154,476
Expenses Not Reported on Financial Statements$0
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$2,186,378
Judgment Payable$33,300
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 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 Inc
EIN
27-1376524
Phone
2165835210
Address
3950 PROSPECT AVE, CLEVELAND, OH 44115

Signing Officer

Name
Jeffrey a Foster CPA
Title
Fiscal Officer
Phone
2165835210
Signed
2021-05-01
Discuss with paid preparer
Yes

Organization Details

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

Preparer

Firm
Marcum Llp
Address
3320 WEST MARKET STREET STE 300, FAIRLAWN, OH 44333
Preparer
Jeffrey a Foster CPA
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 Appendix361 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/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
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IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
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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/ExplanationTxt1A 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/ExplanationTxt2THE GOVERNING AUTHORITY REVIEWS THE CONFLICT OF INTEREST POLICY ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE SCHOOL MAKES ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE 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 B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsGrp/BOYAmt0685941
IRS990/TotalAssetsGrp/EOYAmt01536317
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt03602850
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0160856
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02993620
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IRS990/TotalLiabilitiesEOYAmt03159858
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IRS990/TotalLiabilitiesGrp/EOYAmt03159858
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-2217470
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-1623541
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt02993620
IRS990/TotalReportableCompFromOrgAmt02695
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0145555
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03748405
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt02
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0685941
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01536317
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03950 PROSPECT AVE
IRS990/USAddress/CityNm0CLEVELAND
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd044115
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.CASTLE-SCHOOL.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JEFFREY A FOSTER CPA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FISCAL OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum02165835210
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-05-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CASTLE HIGH SCHOOL INC
ReturnHeader/Filer/BusinessNameControlTxt0CAST
ReturnHeader/Filer/EIN0271376524
ReturnHeader/Filer/PhoneNum02165835210
ReturnHeader/Filer/USAddress/AddressLine1Txt03950 PROSPECT AVE
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0111986323
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MARCUM LLP
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/PreparerPersonNm0JEFFREY A FOSTER CPA
ReturnHeader/ReturnTs02021-05-03T11:51:28-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-07-01
ReturnHeader/TaxPeriodEndDt02020-06-30
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,536,317
Liabilities
$3,159,858
Net assets
-$1,623,541
Revenue
$3,748,405
Expenses
$3,154,476
Net income
$593,929
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.50$5.26$1.24$5.18$4.13$1.04
2023Detailed filing. Detailed filing data is available for this year.$5.64$5.44$0.20$5.01$4.27$0.74
2022Detailed filing. Detailed filing data is available for this year.$5.06$5.60$0.54$5.10$4.05$1.05
2021Detailed filing. Detailed filing data is available for this year.$1.93$3.51$1.58$3.85$3.81$0.04
2020Detailed filing. Detailed filing data is available for this year.$1.54$3.16$1.62$3.75$3.15$0.59
2019Detailed filing. Detailed filing data is available for this year.$0.69$2.90$2.22$2.92$2.38$0.54
2018Detailed filing. Detailed filing data is available for this year.$0.38$3.14$2.76$1.69$1.10$0.58
2017Detailed filing. Detailed filing data is available for this year.$0.46$3.13$2.67$1.37$1.32$0.05