Liabilities / Assets
31st percentile
Higher debt load relative to assets than 31% of similar nonprofits.
Global Village Academy Inc
EIN 27-5192761 • 501(c)3 • Parma, OH
Profile
The global village academy mission is to foster a cross-cultural understanding that will enable our students to actively participate as citizens of a global, as well as, local community. We will encourage our students to become knowledgeable, self-motivated, critically
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.01x
Liabilities / Revenue
27th percentile
Higher debt load relative to revenue than 27% of similar nonprofits.
Net Margin
78th percentile
Higher net margin than 78% of similar nonprofits.
Top Officer Pay
96th percentile
Higher top officer pay than 96% of similar nonprofits.
Top officer pay equals 8.9% of source-year revenue.
Asset Growth
89th percentile
Faster asset growth than 89% of similar nonprofits.
Revenue Growth
76th percentile
Faster revenue growth than 76% of similar nonprofits.
Balance Sheet
Assets
Up$3,187,617
Up $972,702 (+44%) from 2023
Liabilities
Down$25,635
Down $29,874 (-54%) from 2023
Net Assets
Up$3,161,982
Up $1,002,576 (+46%) from 2023
Revenue
Up$3,918,559
Up $959,331 (+32%) from 2023
Expenses
Up$2,890,348
Up $409,484 (+17%) from 2023
Net Income
Up$1,028,211
Up $549,847 (+115%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $3,187,617
- Liabilities
- $25,635
- Net assets
- $3,161,982
- Revenue
- $3,918,559
- Expenses
- $2,890,348
- Net income
- $1,028,211
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2023 to Jun 30, 2024
- Signed
- Nov 4, 2024
- Return Version
- 2023v6.0
- Gross Receipts
- $3,918,559
Mission and Program Overview
Mission
The global village academy mission is to foster a cross-cultural
The global village academy mission is to foster a cross-cultural understanding that will enable our students to actively participate as citizens of a global, as well as, local community. We will encourage our students to become knowledgeable, self-motivated, critically
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Pd in Cap Srpls Land Bldg Eqp Fund | $2,094,608 | $3,161,982 | ▲ $1,067,374 |
| Savings and Temporary Cash Investments | $1,648,698 | $2,730,278 | ▲ $1,081,580 |
| Cash and Non-Interest-Bearing Accounts | $483,649 | $457,339 | ▼ $26,310 |
| Total Assets | $2,132,347 | $3,187,617 | ▲ $1,055,270 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $37,739 | $25,635 | ▼ $12,104 |
| Total Liabilities | $37,739 | $25,635 | ▼ $12,104 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $2,094,608 | $3,161,982 | ▲ $1,067,374 |
| Total Liabilities and Net Assets / Fund Balance | $2,132,347 | $3,187,617 | ▲ $1,055,270 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Oleh Holowatyj | Superintendent | FT | $350,480 | - | $350,480 |
| Oleh Holowatyj | - | - | $89,500 | $260,980 | $350,480 |
| Natalia P Okunzzi | Principal | FT | $75,528 | - | $75,528 |
| Brenda Brcak | Finance Officer | FT | $65,441 | - | $65,441 |
| Roman Fedkiv | Vice President | - | $1,625 | - | $1,625 |
| Cathleen Nych | Director | - | $1,500 | - | $1,500 |
| Edward Muffet | Director | - | $1,375 | - | $1,375 |
| Russell White Ii | President | - | $1,375 | - | $1,375 |
| Dr George Jaskiw | Director | - | $1,250 | - | $1,250 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $3,520,846
- Program Service Revenue
- $285,509
- Investment Income
- $112,204
- Other Revenue
- $0
- All Other Contributions
- $15,924
- Change in Net Assets
- $1,028,211
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $2,024,805 |
| Other Expenses | $865,543 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | $1,724,828 | $0 | $0 | $1,724,828 |
| Pension Plan Contributions | $276,137 | $0 | $0 | $276,137 |
| Other Expenses | $77,221 | $105,904 | $0 | $183,125 |
| Office Expenses | $148,180 | $0 | $0 | $148,180 |
| Occupancy | $0 | $88,291 | $0 | $88,291 |
| Information Technology | $86,000 | $0 | $0 | $86,000 |
| Fees for Services Management | $0 | $70,515 | $0 | $70,515 |
| Payroll Taxes | $23,840 | $0 | $0 | $23,840 |
| Fees for Services Legal | $0 | $7,035 | $0 | $7,035 |
| Fees for Services Accounting | $0 | $2,214 | $0 | $2,214 |
| Total Functional Expenses | $2,433,064 | $457,284 | $0 | $2,890,348 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- Yes
- 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
- Yes
- Other officer compensation reviewed
- Yes
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Filing and Contact Details
Filer
- Filer Name
- Global Village Academy Inc
- EIN
- 27-5192761
- Phone
- 2167675956
- Address
- 5720 STATE ROAD, PARMA, OH 44134
Signing Officer
- Name
- Oleh Holowatyj
- Title
- Superintendent
- Phone
- 2167675956
- Signed
- 2024-11-04
Organization Details
- Principal Officer
- Oleh Holowatyj
- Formed
- 2011
- Legal Domicile
- Oh
- Voting Board Members
- 5
- Independent Board Members
- 0
- Employees
- 48
- Volunteers
- 10
Preparer
- Firm
- M & M Tax Service
- Address
- 4600 MAIN HILL DR, SEVEN HILLS, OH 44131
- Preparer
- Michael M Migielicz
- Phone
- 2169010922
Supplemental Narrative
Additional Explanations
Pt VI, Line 11B
“A review of the draft by the chairman & finance committee before it is presented for board approval”
Pt VI, Line 12C
“All items on the agenda are reviewed and areas of a conflict of interest are brought forward and identified.”
Pt VI, Line 15B
“Board members review applications together and agree to use state standards and compensations schedules for positions in advance of any job search”
Pt VI, Line 19
“All records are available to the general public upon a formal request for those documents. The records include all minutes of meetings, all board by-laws, and financial reocrd after they have been completed, reviewed, and approved.”
Pt XII, Line 2C
“The independent audit is done by the ohio state auditors office annually, and there have been no findings in four years.”
Pt VI, Line 2
“An independent evaluation of prospective principal qualifications found a relationship with a former director. The selection committee did not include the director nor did he vote at the board meeting which authorized the well qualified candidate to fill the vacancy. All conflict of interest criteria were met and all instituted policies were followed.”
Pt VI, Line 19
“All records are made available upon a proper document request made in writing and submitted to the board secretary at the time.”
Pt VI, Line 18
“All records are made available upon a proper document request made in writing and submitted to the board secretary at the time.”
Pt XI
“Rounding adjustment of ($1.00) for cash balance”
Pt XII, Line 2C
“A finance review committee reviews prepared fiancial reports at every monthly board meeting.”
Pt XII, Line 3B
“An independent audit is done annually by the ohio state auditors office.”
Pt VI, Line 6
“THE BOARD HAS MEMBERS”
Pt VI, Line 15A
“The board uses state compensation standards for all positions especially the top positions which come under much scrutiny”
Form 990, Part III, Line 4D
“Title iii 24903. 43169. 43169.”
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| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 23840 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 23840 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 2094608 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 3161982 |
| IRS990/PensionPlanContributionsGrp/FundraisingAmt | 0 | 0 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 276137 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 276137 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | OLEH HOLOWATYJ |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611600 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611600 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 611600 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | STUDENT FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | MISCELLANEOUS |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | FOOD SERVICE |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 1 | 0 |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 2 | 0 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 58553 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 33289 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 193667 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 1 | 0 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 2 | 0 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | GVA RECEIVES FEDERAL TITLE I FUNDING FOR SOME OF ITS STUDENTS. TITLE I IS SUPPLEMENTAL FUNDING TO LOCAL SCHOOL DISTRICTS TO HELP MEET THE NEEDS OF AT RISK AND LOW INCOME STUDENTS. THE GRANT FUNDING WAS LOW DUE TO SLOW START UP ACTIVITY FOR THE NEWLY FORMED SCHOOOL. ENROLLMENT WAS LOW (58) FOR THE FIRST YEAR. THE NEXT YEAR THE ENROLLMENT MORE THAN DOUBLED IN SIZE FOR THIS ACTIVITY. MANY MORE THAN CHILDREN WILL BE ELIGIBLE FOR TITLE I FUNDING. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 64758 |
| IRS990/ProgSrvcAccomActy2Grp/GrantAmt | 0 | 60172 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 61281 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | GVA IS COMMITTED TO EXPANDING ITS LANGUAGE PROGRAMS TO ALL WHO MAY BE INTERESTED. GVA HAS JUST STARTED TO RECEIVE FEDERAL ESSER 11,111 FEDERAL GRANT MONEY TO IMPROVE EDUCATION IN THE FORM OF LANGUAGE INSTRUCTION FOR LIMITED ENGLISH PROFICIENCY AND IMMIGRANT STUDENTS. THERE IS A GREAT NEED FOR ENGLISH AS A SECOND LANGUAGE INSTRUCTION (ESL)SINCE THE COMMUNITY IN WHICH THE SCHOOL IS LOCATED HAS A HEAVY IMMIGRANT POPULATION WHICH IS COMPRISED OF MANY NEW IMMIGRANTS FROM MEXICO AND EASTERN EUROPE. THE SCHOOL POPULATION IS EXPECTED TO DOUBLE IN THE NEXT SCHOOL YEAR. |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 247353 |
| IRS990/ProgSrvcAccomActy3Grp/GrantAmt | 0 | 326801 |
| IRS990/ProgSrvcAccomActy3Grp/RevenueAmt | 0 | 325901 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | TITLE III |
| IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt | 0 | 24903 |
| IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt | 0 | 43169 |
| IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt | 0 | 43169 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 2693731 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 53333 |
| IRS990/PYOtherExpensesAmt | 0 | 833958 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 212164 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 401143 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1724127 |
| IRS990/PYTotalExpensesAmt | 0 | 2558085 |
| IRS990/PYTotalRevenueAmt | 0 | 2959228 |
| IRS990/QuidProQuoContributionsInd | 0 | true |
| IRS990/QuidProQuoContriDisclInd | 0 | true |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 1028211 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 3309058 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 1648698 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 2730278 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0 |
| IRS990ScheduleA/OtherSupportSumAmt | 0 | 0 |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0 |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 0 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | true |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | true |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | true |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | true |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | true |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | true |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | THE COMMUNITY SCHOOL RECEIVES STATE OF OHIO ED FUNDS |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | ALLOWABLE FOR SPONSORED COMMUNITY SCHOOLS THROUGH THE |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 2 | OHIO DEPARTMENT OF EDUCATION. IN ADDITION, |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 3 | THE SCHOOL QUALIFIES FOR FEDERAL B-IDEA, TITLE III, AND |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 4 | TITLE I FUNDING BASED ON STUDENT DEMOGRAPHICS. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 5 | GLOBAL VILLAGE ACADEMY HAS A WEB SITE GLOBALVILLAGEACADEMY.NET WHICH INCLUDES ITS NONDISCRIMINATION POLICY ON EVERY PAGE INCLUDING ENROLLMENT AND GENERAL EMPLOYMENT WITH THE SCHOOL. THE SCHOOL BROCHURE HANDOUT ALSO HAS THE POLICY LISTED. ALL PRINT ADVERTISING HAS THE POLICY PROMINENTLY LISTED. NOTHING TO ADD |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Line 6b |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Line 6b |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Line 6b |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Line 6b |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Line 6b |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Line 3 |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | false |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | false |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | false |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | false |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | false |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | false |
| IRS990ScheduleJ/InitialContractExceptionInd | 0 | false |
| IRS990/ScheduleJRequiredInd | 0 | true |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 89500 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 260980 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | OLEH HOLOWATYJ |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 350480 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | true |
| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 0 | SEVERENCE PAYOUT PER CONTRACT - 10 YEAR LONG TERM EMPLOYEE INCENTIVE CLAUSE |
| IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Pt I Line 4a |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | A REVIEW OF THE DRAFT BY THE CHAIRMAN & FINANCE COMMITTEE BEFORE IT IS PRESENTED FOR BOARD APPROVAL |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ALL ITEMS ON THE AGENDA ARE REVIEWED AND AREAS OF A CONFLICT OF INTEREST ARE BROUGHT FORWARD AND IDENTIFIED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | BOARD MEMBERS REVIEW APPLICATIONS TOGETHER AND AGREE TO USE STATE STANDARDS AND COMPENSATIONS SCHEDULES FOR POSITIONS IN ADVANCE OF ANY JOB SEARCH |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ALL RECORDS ARE AVAILABLE TO THE GENERAL PUBLIC UPON A FORMAL REQUEST FOR THOSE DOCUMENTS. THE RECORDS INCLUDE ALL MINUTES OF MEETINGS, ALL BOARD BY-LAWS, AND FINANCIAL REOCRD AFTER THEY HAVE BEEN COMPLETED, REVIEWED, AND APPROVED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE INDEPENDENT AUDIT IS DONE BY THE OHIO STATE AUDITORS OFFICE ANNUALLY, AND THERE HAVE BEEN NO FINDINGS IN FOUR YEARS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | AN INDEPENDENT EVALUATION OF PROSPECTIVE PRINCIPAL QUALIFICATIONS FOUND A RELATIONSHIP WITH A FORMER DIRECTOR. THE SELECTION COMMITTEE DID NOT INCLUDE THE DIRECTOR NOR DID HE VOTE AT THE BOARD MEETING WHICH AUTHORIZED THE WELL QUALIFIED CANDIDATE TO FILL THE VACANCY. ALL CONFLICT OF INTEREST CRITERIA WERE MET AND ALL INSTITUTED POLICIES WERE FOLLOWED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | ALL RECORDS ARE MADE AVAILABLE UPON A PROPER DOCUMENT REQUEST MADE IN WRITING AND SUBMITTED TO THE BOARD SECRETARY AT THE TIME. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | ALL RECORDS ARE MADE AVAILABLE UPON A PROPER DOCUMENT REQUEST MADE IN WRITING AND SUBMITTED TO THE BOARD SECRETARY AT THE TIME. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | ROUNDING ADJUSTMENT OF ($1.00) FOR CASH BALANCE |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | A FINANCE REVIEW COMMITTEE REVIEWS PREPARED FIANCIAL REPORTS AT EVERY MONTHLY BOARD MEETING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | AN INDEPENDENT AUDIT IS DONE ANNUALLY BY THE OHIO STATE AUDITORS OFFICE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | THE BOARD HAS MEMBERS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | THE BOARD USES STATE COMPENSATION STANDARDS FOR ALL POSITIONS ESPECIALLY THE TOP POSITIONS WHICH COME UNDER MUCH SCRUTINY |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 13 | TITLE III 24903. 43169. 43169. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Pt VI, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Pt VI, Line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Pt VI, Line 15b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Pt VI, Line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Pt XII, Line 2c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Pt VI, Line 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Pt VI, Line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Pt VI, Line 18 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Pt XI |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Pt XII, Line 2c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Pt XII, Line 3b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Pt VI, Line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 12 | Pt VI, Line 15a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 13 | Form 990, Part III, Line 4d |
| IRS990/SchoolOperatingInd | 0 | true |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | OH |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/TaxableDistributionsInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 2132347 |
| IRS990/TotalAssetsEOYAmt | 0 | 3187617 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 2132347 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 3187617 |
| IRS990/TotalCompGreaterThan150KInd | 0 | true |
| IRS990/TotalContributionsAmt | 0 | 3520846 |
| IRS990/TotalEmployeeCnt | 0 | 48 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 457284 |
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