Civic Intelligence

West Cleveland Drop Back In

EIN 27-1967676 • 501(c)3 • Cleveland, OH

Pub. 78 Eligible

Profile

To maintain and provide a school which provides the opportunity for success to, and motivates and instructs, those students who fail to learn in a traditional school setting and have decided to drop out of the school system.

3167 Fulton RoadCleveland, OH 44109
Siviq Scores

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

Liabilities / Assets

89th percentile

0.79x

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

501(c)3 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

82nd percentile

0.80x

Higher debt load relative to revenue than 82% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Net Margin

58th percentile

8.4%

Higher net margin than 58% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

23rd percentile

$1,360

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 2025

Asset Growth

69th percentile

11%

Faster asset growth than 69% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

50th percentile

7.0%

Faster revenue growth than 50% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets89th percentile

Assets

Up

$8,494,230

Up $849,072 (+11%) from 2024

Liabilities

Up

$6,684,137

Up $153,960 (+2.4%) from 2024

Net Assets

Up

$1,810,093

Up $695,112 (+62%) from 2024

Operations
Liabilities / Revenue82nd percentileNet Margin58th percentile

Revenue

Up

$8,314,929

Up $547,567 (+7.0%) from 2024

Expenses

Up

$7,619,817

Up $603,363 (+8.6%) from 2024

Net Income

Down

$695,112

Down $55,796 (-7.4%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth69th percentile

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

$10M$5.0M$0-$5.0MAssets 2017: $496,308Liabilities 2017: $1,105,749Net Assets 2017: -$609,4412017Assets 2018: $461,654Liabilities 2018: $1,061,407Net Assets 2018: -$599,7532018Assets 2019: $507,398Liabilities 2019: $1,124,782Net Assets 2019: -$617,3842019Assets 2020: $445,322Liabilities 2020: $862,681Net Assets 2020: -$417,3592020Assets 2021: $1,533,511Liabilities 2021: $1,389,987Net Assets 2021: $143,5242021Assets 2022: $3,116,450Liabilities 2022: $2,742,580Net Assets 2022: $373,8702022Assets 2023: $6,109,395Liabilities 2023: $5,745,322Net Assets 2023: $364,0732023Assets 2024: $7,645,158Liabilities 2024: $6,530,177Net Assets 2024: $1,114,9812024Assets 2025: $8,494,230Liabilities 2025: $6,684,137Net Assets 2025: $1,810,0932025

Highlighted filing

2025

Assets$8,494,230
Liabilities$6,684,137
Net Assets$1,810,093
Open 2025 Filing

Operations Trend

Revenue Growth50th percentile

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

$10M$5.0M$0-$5.0MRevenue 2017: $971,171Expenses 2017: $1,078,100Net Income 2017: -$106,9292017Revenue 2018: $805,613Expenses 2018: $591,972Net Income 2018: $213,6412018Revenue 2019: $752,164Expenses 2019: $769,795Net Income 2019: -$17,6312019Revenue 2020: $1,623,416Expenses 2020: $1,423,391Net Income 2020: $200,0252020Revenue 2021: $2,861,598Expenses 2021: $2,300,716Net Income 2021: $560,8822021Revenue 2022: $3,074,849Expenses 2022: $2,844,503Net Income 2022: $230,3462022Revenue 2023: $5,080,174Expenses 2023: $5,089,971Net Income 2023: -$9,7972023Revenue 2024: $7,767,362Expenses 2024: $7,016,454Net Income 2024: $750,9082024Revenue 2025: $8,314,929Expenses 2025: $7,619,817Net Income 2025: $695,1122025

Highlighted filing

2025

Revenue$8,314,929
Expenses$7,619,817
Net Income$695,112
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$8,494,230
Liabilities
$6,684,137
Net assets
$1,810,093
Revenue
$8,314,929
Expenses
$7,619,817
Net income
$695,112
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$8.49$6.68$1.81$8.31$7.62$0.70
2024Detailed filing. Detailed filing data is available for this year.$7.65$6.53$1.11$7.77$7.02$0.75
2023Detailed filing. Detailed filing data is available for this year.$6.11$5.75$0.36$5.08$5.09$0.01
2022Detailed filing. Detailed filing data is available for this year.$3.12$2.74$0.37$3.07$2.84$0.23
2021Detailed filing. Detailed filing data is available for this year.$1.53$1.39$0.14$2.86$2.30$0.56
2020Detailed filing. Detailed filing data is available for this year.$0.45$0.86$0.42$1.62$1.42$0.20
2019Detailed filing. Detailed filing data is available for this year.$0.51$1.12$0.62$0.75$0.77$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.46$1.06$0.60$0.81$0.59$0.21
2017Detailed filing. Detailed filing data is available for this year.$0.50$1.11$0.61$0.97$1.08$0.11
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 4, 2026
Return Version
2024v5.0
Gross Receipts
$8,314,929
Mission and Program Overview

Mission

To maintain and provide a school which provides the opportunity for success to, and motivates and instructs, those students who fail to learn in a traditional school setting and have decided to drop out of the school system.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,341,004$4,206,897▼ $134,107
Cash and Non-Interest-Bearing Accounts$1,396,862$1,831,241▲ $434,379
Accounts Receivable$29,201$138,284▲ $109,083
Pledges and Grants Receivable$47,329$92,132▲ $44,803
Total Assets$7,645,158$8,494,230▲ $849,072
Other Assets Total$1,830,762$2,225,676▲ $394,914
Liabilities
Other Liabilities$5,496,571$5,829,912▲ $333,341
Accounts Payable and Accrued Expenses$1,033,606$854,225▼ $179,381
Total Liabilities$6,530,177$6,684,137▲ $153,960
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,114,981$1,810,093▲ $695,112
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$1,114,981$1,810,093▲ $695,112
Total Liabilities and Net Assets / Fund Balance$7,645,158$8,494,230▲ $849,072

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,197,283$908,863$0
Other Land Buildings$875,637$171,692$0
Land$0-$0
Equipment$361,800$300,262$0
Leasehold Improvements$772,177$625,193$0
Other Assets Org$369,676--
Compensation and Service Providers
Top Officer Pay23rd percentile

Employees

NameTitleBaseTotal
Sonya BoydBoard Chairperson$1,360$1,360
Karen LewisBoard Member$1,360$1,360
Mandisa LewisBoard Member$1,360$1,360
Rodney LewisBoard Member$1,360$1,360
Aaron BergBoard Vice Chairperson$869$869

Highest Paid Contractors

ContractorServicesLocationCompensation
Oakmont EducationEducation Management481 N Cleveland Massillon Rd, Ste 103, Akron, OH 44333$5,167,803
St Aloysius OrphanageSponsor5050 Madison Road, Cincinnati, OH 45227$225,672
PsiStudent Support Services2112 Case Pkwy S, Twinsburg, OH 44087$208,793
Lins Omni SquareRent3167 Fulton Rd, Unit 10, Cleveland, OH 44109$200,350
Knights Protective ServicesSecurity Services17903 Invermere Road, Cleveland, OH 44128$190,168
Revenue and Support

Revenue Composition

Contributions and Grants
$8,314,929
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$8,314,929
Change in Net Assets
$695,112

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,314,929
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$8,314,929
Total Revenue per Form 990
$8,314,929
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,129,924
Salaries, Compensation, and Employee Benefits$3,489,893
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,166,756--$3,166,756
Fees for Services Management$1,324,349--$1,324,349
Fees for Services Other$593,520--$593,520
Depreciation Depletion$590,361--$590,361
Occupancy$406,492--$406,492
Other Employee Benefits$323,137--$323,137
Interest$187,975--$187,975
Other Expenses$104,138$0$0$104,138
Advertising$93,032--$93,032
Fees for Services Accounting$43,070--$43,070
Fees for Services Legal-$36,000-$36,000
Insurance$31,492--$31,492
All Other Expenses$8,427--$8,427
Total Functional Expenses$7,359,572$260,245$0$7,619,817

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$7,619,817
Total Expenses per Audited Statements$7,619,817
Total Expenses per Form 990$7,619,817
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Other Expense Adjustments$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
Net Pension Liability$2,743,248
Non-Current Portion of Lease Liability$2,207,444
Deferred Inflows of Resources - OPEB$417,113
Deferred Inflows of Resources - Pension$270,052
Net OPEB Liability$192,055
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 contracted with a management company, Oakmont Education, to provide certain management and operational functions for the school.”

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

“The Form 990 is prepared and reviewed by the fiscal officer. After the review of the Form 990, it is provided to the Board of Directors legal counsel for review. Once completed, it is then provided to the Board Chairman for review; then Treasurer for signature and filing.”

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

“The Board of Directors, in conjunction with their legal counsel, review compliance with federal and state regulations. In addition, the school is continuously monitored by its sponsor to ensure compliance with laws and regulations.”

Form 990, Part VI, Section C, Line 19

“The school's governing documents, conflict of interest policy and financial statements are maintained by its legal counsel and fiscal officer and may be provided upon request.”

Filing and Contact Details

Filer

Filer Name
West Cleveland Drop Back in
EIN
27-1967676
Phone
3305150572
Address
3167 Fulton Road, Cleveland, OH 44109
Doing Business As
Frederick Douglass Reclamation Academy

Signing Officer

Name
Dave Massa
Title
Fiscal Officer
Phone
3305150572
Signed
2026-02-04

Organization Details

Principal Officer
C David Massa
Formed
2010
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
0
Raw XML AppendixShowing 400 of 450 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/Desc0The school delivers an individualized, holistic program of instruction dedicated to student success. The program is designed to support high school-age students who have left the school system or are at risk of leaving, and want to earn a standard high school diploma. The school provides the flexibility and convenience needed to accommodate students' schedules, life circumstances and learning needs.
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IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0To maintain and provide a school which provides the opportunity for success to, and motivates and instructs, those students who fail to learn in a traditional school setting and have decided to drop out of the school system.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01114981
IRS990/NetAssetsOrFundBalancesEOYAmt01810093
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01114981
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01810093
IRS990/NoncashContributionsAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt0406492
IRS990/OccupancyGrp/TotalAmt0406492
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01830762
IRS990/OtherAssetsTotalGrp/EOYAmt02225676
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0323137
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0323137
IRS990/OtherExpensesGrp/Desc0Sponsor Fees
IRS990/OtherExpensesGrp/Desc1Instructional Materials and Supplies
IRS990/OtherExpensesGrp/Desc2Student Support Services
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0224245
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ProgramServicesAmt00
IRS990/OtherExpensesGrp/ProgramServicesAmt1486823
IRS990/OtherExpensesGrp/ProgramServicesAmt2104138
IRS990/OtherExpensesGrp/TotalAmt0224245
IRS990/OtherExpensesGrp/TotalAmt1486823
IRS990/OtherExpensesGrp/TotalAmt2104138
IRS990/OtherLiabilitiesGrp/BOYAmt05496571
IRS990/OtherLiabilitiesGrp/EOYAmt05829912
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt03166756
IRS990/OtherSalariesAndWagesGrp/TotalAmt03166756
IRS990/PartialLiquidationInd00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt047329
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt092132
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0C David Massa
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt07767362
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt04104547
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0750908
IRS990/PYSalariesCompEmpBnftPaidAmt02911907
IRS990/PYTotalExpensesAmt07016454
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt07767362
IRS990/ReconcilationRevenueExpnssAmt0695112
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt08314929
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt02197283
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0908863
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt03106146
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt00
IRS990ScheduleD/DonatedServicesUseFcltsAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0361800
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0300262
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0662062
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt07619817
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt00
IRS990ScheduleD/InvestmentExpensesNotIncldAmt00
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0772177
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0625193
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt01397370
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LossesReportedAmt00
IRS990ScheduleD/NetUnrealizedGainsInvstAmt00
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0165455
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt11690545
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt2369676
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Net OPEB Asset
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Deferred Outflows of Resources - Pension
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2Deferred Outflows of Resources - OPEB
IRS990ScheduleD/OtherExpensesIncludedAmt00
IRS990ScheduleD/OtherExpensesNotIncludedAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0875637
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0171692
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt01047329
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02207444
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt12743248
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2192055
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3270052
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt4417113
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Non-Current Portion of Lease Liability
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Net Pension Liability
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Net OPEB Liability
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3Deferred Inflows of Resources - Pension
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4Deferred Inflows of Resources - OPEB
IRS990ScheduleD/OtherRevenueAmt00
IRS990ScheduleD/OtherRevenuesNotIncludedAmt00
IRS990ScheduleD/PriorYearAdjustmentsAmt00
IRS990ScheduleD/RecoveriesPriorYearGrantsAmt00
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt08314929
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04206897
IRS990ScheduleD/TotalBookValueOtherAssetsAmt02225676
IRS990ScheduleD/TotalExpensesPerForm990Amt07619817
IRS990ScheduleD/TotalLiabilityAmt05829912
IRS990ScheduleD/TotalRevenuePerForm990Amt08314929
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt08314929
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt07619817
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0Posted on school's website and included in materials distributed to students and families.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The school contracted with a management company, Oakmont Education, to provide certain management and operational functions for the school.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Form 990 is prepared and reviewed by the fiscal officer. After the review of the Form 990, it is provided to the Board of Directors legal counsel for review. Once completed, it is then provided to the Board Chairman for review; then Treasurer for signature and filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Board of Directors, in conjunction with their legal counsel, review compliance with federal and state regulations. In addition, the school is continuously monitored by its sponsor to ensure compliance with laws and regulations.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The school's governing documents, conflict of interest policy and financial statements are maintained by its legal counsel and fiscal officer and may be provided upon request.
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
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt07645158
IRS990/TotalAssetsEOYAmt08494230
IRS990/TotalAssetsGrp/BOYAmt07645158
IRS990/TotalAssetsGrp/EOYAmt08494230
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt08314929
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0260245
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt07359572
IRS990/TotalFunctionalExpensesGrp/TotalAmt07619817
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt06530177
IRS990/TotalLiabilitiesEOYAmt06684137

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