Civic Intelligence

Constellation Schools Old Brooklyn Community Elementary

990 • Fiscal year 2018 • EIN 31-1530830

Jul 01, 2017 to Jun 30, 2018 • Filed on May 10, 2019

5730 Broadview RdParma, OH 44134

(216) 712-7600

Siviq Scores

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

Liabilities / Assets

96th percentile

1.29x

Higher debt load relative to assets than 96% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Liabilities / Revenue

92nd percentile

3.43x

Higher debt load relative to revenue than 92% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Net Margin

30th percentile

-2.4%

Higher net margin than 30% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Top Officer Pay

21st percentile

$9,158

Higher top officer pay than 21% of similar nonprofits.

Top officer pay equals 0.3% of source-year revenue.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Asset Growth

58th percentile

4.0%

Faster asset growth than 58% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Revenue Growth

46th percentile

2.6%

Faster revenue growth than 46% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Assets

Up

$9,701,903

Up $372,105 (+4.0%) from 2017

Net Assets

Up

-$2,810,500

Up $412,397 (+13%) from 2017

Liabilities

Down

$12,512,403

Down $40,292 (-0.3%) from 2017

Revenue

Up

$3,647,767

Up $92,575 (+2.6%) from 2017

Expenses

Up

$3,736,413

Up $273,163 (+7.9%) from 2017

Net Income

Down

-$88,646

Down $180,588 (-196%) from 2017

Historical Trend

Balance Sheet Trend

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

$20M$10M$0-$10MAssets 2011: $8,727,193Liabilities 2011: $8,086,027Net Assets 2011: $641,1662011Assets 2012: $8,684,650Liabilities 2012: $8,091,477Net Assets 2012: $593,1732012Assets 2014: $8,194,874Liabilities 2014: $8,351,554Net Assets 2014: -$156,6802014Assets 2015: $8,978,279Liabilities 2015: $18,318,506Net Assets 2015: -$9,340,2272015Assets 2016: $9,579,346Liabilities 2016: $18,790,281Net Assets 2016: -$9,210,9352016Assets 2017: $9,329,798Liabilities 2017: $12,552,695Net Assets 2017: -$3,222,8972017Assets 2018: $9,701,903Liabilities 2018: $12,512,403Net Assets 2018: -$2,810,5002018Assets 2019: $9,713,763Liabilities 2019: $12,318,040Net Assets 2019: -$2,604,2772019Assets 2020: $9,519,257Liabilities 2020: $12,138,026Net Assets 2020: -$2,618,7692020Assets 2021: $9,868,498Liabilities 2021: $11,971,964Net Assets 2021: -$2,103,4662021Assets 2022: $10,413,239Liabilities 2022: $11,643,397Net Assets 2022: -$1,230,1582022

Highlighted filing

2018

Assets$9,701,903
Liabilities$12,512,403
Net Assets-$2,810,500

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $3,190,3762011Expenses 2012: $3,006,0242012Revenue 2014: $2,947,781Expenses 2014: $3,246,301Net Income 2014: -$298,5202014Revenue 2015: $2,971,298Expenses 2015: $2,954,014Net Income 2015: $17,2842015Revenue 2016: $3,043,934Expenses 2016: $3,067,115Net Income 2016: -$23,1812016Revenue 2017: $3,555,192Expenses 2017: $3,463,250Net Income 2017: $91,9422017Revenue 2018: $3,647,767Expenses 2018: $3,736,413Net Income 2018: -$88,6462018Revenue 2019: $3,718,630Expenses 2019: $3,690,103Net Income 2019: $28,5272019Revenue 2020: $3,971,238Expenses 2020: $3,777,631Net Income 2020: $193,6072020Revenue 2021: $4,520,971Expenses 2021: $4,005,668Net Income 2021: $515,3032021Revenue 2022: $3,808,918Expenses 2022: $2,935,610Net Income 2022: $873,3082022

Highlighted filing

2018

Revenue$3,647,767
Expenses$3,736,413
Net Income-$88,646
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 10, 2019
Return Version
2017v2.3
Gross Receipts
$3,647,767
Mission and Program Overview

Mission

Constellation schools: old brooklyn community elementary 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.

Constellation schools: old brooklyn community elementary strives to provide an atmosphere of caring and concern for the well being of each student, to assist with learning difficulties by offering individual attention, to limit class sizes, to provide a sense of growth through special activities,and to offer areas of enrichment for its students.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$5,113,284$5,059,373▼ $53,911
Prepaid Expenses and Deferred Charges$1,010,808$1,504,972▲ $494,164
Cash and Non-Interest-Bearing Accounts$978,030$933,578▼ $44,452
Investments Program Related$768,934$803,840▲ $34,906
Savings and Temporary Cash Investments$335,618$335,523▼ $95
Pledges and Grants Receivable$203,906$192,099▼ $11,807
Accounts Receivable$2,268$2,169▼ $99
Total Assets$9,329,798$9,701,903▲ $372,105
Other Assets Total$916,950$870,349▼ $46,601
Liabilities
Tax Exempt Bond Liabilities$7,940,509$7,851,827▼ $88,682
Other Liabilities$4,053,551$3,909,371▼ $144,180
Accounts Payable and Accrued Expenses$400,892$460,074▲ $59,182
Deferred Revenue$140,300$277,956▲ $137,656
Grants Payable$17,443$13,175▼ $4,268
Total Liabilities$12,552,695$12,512,403▼ $40,292
Net Assets / Fund Balance
Temporarily Rstr Net Assets$468,827$510,738▲ $41,911
Unrestricted Net Assets$-3,691,724$-3,321,238▲ $370,486
Total Net Assets Fund Balance$-3,222,897$-2,810,500▲ $412,397
Total Liabilities and Net Assets / Fund Balance$9,329,798$9,701,903▲ $372,105

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,926,553$1,750,742$6,677,295
Equipment$52,020$131,185$183,205
Land$80,800-$80,800
Investment Program Related Org$803,840--
Other Assets Org$10,000--
Compensation and Service Providers

Employees

NameTitleBaseOtherTotal
Thomas BabbCFO$8,105$1,053$9,158
Rebecca KeeneyExecutive Director$8,105$712$8,817
Caroline ZitoTreasurer$3,532$813$4,345
Jerome BednarBoard Member$375-$375
John NogaBoard President$375-$375
Mark StypczynskiBoard Secretary$313-$313
Leo TischerBoard Member$281-$281
Bert ButtsBoard Member June 2017$219-$219
Mary WidemanBoard Member$31-$31

Highest Paid Contractors

ContractorServicesLocationCompensation
Constellation Schools LLCManagement Services & Staffing5730 BROADVIEW RD, Parma, OH 44134$395,494
Revenue and Support

Revenue Composition

Contributions and Grants
$2,853,356
Program Service Revenue
$781,058
Investment Income
$5,047
Other Revenue
$8,306
All Other Contributions
$1,325
Change in Net Assets
$-88,646

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,647,767
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$3,647,767
Total Revenue per Form 990
$3,647,767
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,942,138
Other Expenses$1,794,275
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,389,898$111,561-$1,501,459
Interest$472,576$52,508-$525,084
Fees for Services Management-$319,130-$319,130
Depreciation Depletion$214,489$23,832-$238,321
Occupancy$197,627$21,959-$219,586
Pension Plan Contributions$194,455$15,572-$210,027
Other Employee Benefits$174,628$1,221-$175,849
Office Expenses$130,183$16,062-$146,245
Fees for Services Other$141,550--$141,550
Information Technology$44,599$4,955-$49,554
Payroll Taxes$28,413$2,476-$30,889
Conferences and Meetings$27,432$3,048-$30,480
Current Officers, Directors, Trustees, and Key Employees-$23,914-$23,914
Insurance$11,867$3,054-$14,921
Fees for Services Accounting-$14,295-$14,295
Advertising-$3,652-$3,652
Travel$2,294--$2,294
Other Expenses$19,070$1,131-$1,131
Fees for Services Legal-$913-$913
All Other Expenses$871--$871
Total Functional Expenses$3,049,952$686,461$0$3,736,413

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$3,736,413
Expenses per Audited Statements$2,460,245
Total Expenses per Audited Statements$2,460,245
Expenses Not Reported on Financial Statements$1,276,168
Other Expense Adjustments$1,276,168
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-ENTITY OWNED MORE THEN 35% BY EXECUTIVE DIRECTOR AND CFO OF FILING ORGManagement Services and Staffing of Primary EducationNo$395,494
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Net Pension Liability$3,867,145
Capital Lease Payable$42,226

Bond Issues

BondIssuerIssuedIssue PricePurpose
CCleveland Cuyahoga County Port Authority2014-04-10$4,630,493Refinance prior bond issue, reacquire title to land & buildings,renovations
BCleveland Cuyahoga County Port Authority2014-04-10$2,411,051Refinance prior bond issue, reacquire title to land & buildings,renovations
ACleveland Cuyahoga County Port Authority2014-04-10$936,744Refinance prior bond issue, reacquire title to land & buildings,renovations
DCleveland Cuyahoga County Port Authority2014-04-10$215,557Refinance prior bond issue, reacquire title to land & buildings,renovations

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
C$4,630,493---
B$2,411,051-$215,557-
A$936,744-$90,481-
D$215,557---

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
No
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 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
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 2

BUSINESS RELATIONSHIP

Form 990, Part VI, Section A, Line 3

Constellation schools: old brooklyn community elementary entered into a contract with constellation schools llc to provide legal, financial, and business management services for fiscal year 2018. 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.

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

The 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.

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

The 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.

Form 990, Part VI, Section B, Line 15

A 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.

Form 990, Part VI, Section C, Line 19

The 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: old brooklyn community elementary 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>.

Form 990, Part VII, Section A, Line 1B

Compensation of board members and top management officers is provided by contract through a management agreement with constellation schools llc as a common pay master.

Filing and Contact Details

Filer

Filer Name
Constellation Schools Old Brooklyn
EIN
31-1530830
Phone
2167127600
Address
5730 BROADVIEW RD, PARMA, OH 44134

Signing Officer

Name
Thomas Babb
Title
CFO
Phone
2167127600
Signed
2019-05-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Thomas Babb
Formed
1997
Legal Domicile
Oh
Voting Board Members
6
Independent Board Members
6
Employees
47
Volunteers
138

Preparer

Firm
Rea & Associates Inc
Address
941 STEUBENVILLE AVE PO BOX 820, CAMBRIDGE, OH 43725-0820
Preparer
Mary Elizabeth Wright CPA
Phone
7404325658
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Current period adjustment -adoption of gasb 68 and gasb 75 1,276,169. Prior period adjustment- adoption of gasb 68 and gasb 75 -775,126.

Form 990, Part XI, Line 2C

The 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.

Financial Statement Notes

PART X, LINE 2:

"this is a governmental enterprise- fin 48 does not apply."

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Current period adjustment - adoption of gasb 68 and gasb 75 1,276,168.

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IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt03647767
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt06
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt04955
IRS990/InformationTechnologyGrp/ProgramServicesAmt044599
IRS990/InformationTechnologyGrp/TotalAmt049554
IRS990/InsuranceGrp/ManagementAndGeneralAmt03054
IRS990/InsuranceGrp/ProgramServicesAmt011867
IRS990/InsuranceGrp/TotalAmt014921
IRS990/InterestGrp/ManagementAndGeneralAmt052508
IRS990/InterestGrp/ProgramServicesAmt0472576
IRS990/InterestGrp/TotalAmt0525084
IRS990/InvestmentIncomeGrp/ExclusionAmt05047
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt05047
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsProgramRelatedGrp/BOYAmt0768934
IRS990/InvestmentsProgramRelatedGrp/EOYAmt0803840
IRS990/InvestTaxExemptBondsInd00
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01881927
IRS990/LandBldgEquipBasisNetGrp/BOYAmt05113284
IRS990/LandBldgEquipBasisNetGrp/EOYAmt05059373
IRS990/LandBldgEquipCostOrOtherBssAmt06941300
IRS990/LegalDomicileStateCd0OH
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0CONSTELLATION SCHOOLS: OLD BROOKLYN COMMUNITY ELEMENTARY 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.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0-3222897
IRS990/NetAssetsOrFundBalancesEOYAmt0-2810500
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt021959
IRS990/OccupancyGrp/ProgramServicesAmt0197627
IRS990/OccupancyGrp/TotalAmt0219586
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt016062
IRS990/OfficeExpensesGrp/ProgramServicesAmt0130183
IRS990/OfficeExpensesGrp/TotalAmt0146245
IRS990/OfficerMailingAddressInd00
IRS990/OnBehalfOfIssuerInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0916950
IRS990/OtherAssetsTotalGrp/EOYAmt0870349
IRS990/OtherChangesInNetAssetsAmt0501043
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt01221
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0174628
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0175849
IRS990/OtherExpensesGrp/Desc0SPONSOR FEES
IRS990/OtherExpensesGrp/Desc1BOND FEES
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS EXPENSES
IRS990/OtherExpensesGrp/Desc3DUES AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt061532
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12119
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt23527
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt31131
IRS990/OtherExpensesGrp/ProgramServicesAmt019070
IRS990/OtherExpensesGrp/TotalAmt061532
IRS990/OtherExpensesGrp/TotalAmt121189
IRS990/OtherExpensesGrp/TotalAmt23527
IRS990/OtherExpensesGrp/TotalAmt31131
IRS990/OtherLiabilitiesGrp/BOYAmt04053551
IRS990/OtherLiabilitiesGrp/EOYAmt03909371
IRS990/OtherRevenueMiscGrp/BusinessCd0611110
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt08306
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt08306
IRS990/OtherRevenueTotalAmt08306
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0111561
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01389898
IRS990/OtherSalariesAndWagesGrp/TotalAmt01501459
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02476
IRS990/PayrollTaxesGrp/ProgramServicesAmt028413
IRS990/PayrollTaxesGrp/TotalAmt030889
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt015572
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0194455
IRS990/PensionPlanContributionsGrp/TotalAmt0210027
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0203906
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0192099
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01010808
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01504972
IRS990/PrincipalOfficerNm0THOMAS BABB
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611110
IRS990/ProgramServiceRevenueGrp/BusinessCd1611110
IRS990/ProgramServiceRevenueGrp/BusinessCd2611110
IRS990/ProgramServiceRevenueGrp/BusinessCd3611110
IRS990/ProgramServiceRevenueGrp/BusinessCd4611110
IRS990/ProgramServiceRevenueGrp/Desc0SERVICE FEES- OTHER SC
IRS990/ProgramServiceRevenueGrp/Desc1RENTAL INCOME-RELATED
IRS990/ProgramServiceRevenueGrp/Desc2MATERIALS FEES
IRS990/ProgramServiceRevenueGrp/Desc3BREAKFAST/LUNCH PROGRA
IRS990/ProgramServiceRevenueGrp/Desc4FIELD TRIPS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0419180
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1287500
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt258301
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt39061
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt47016
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0419180
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1287500
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt258301
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt39061
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt47016
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt02803127
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0627
IRS990/PYOtherExpensesAmt01712646
IRS990/PYOtherRevenueAmt07510
IRS990/PYProgramServiceRevenueAmt0743928
IRS990/PYRevenuesLessExpensesAmt091942
IRS990/PYSalariesCompEmpBnftPaidAmt01750604
IRS990/PYTotalExpensesAmt03463250
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03555192
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-88646
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd01
IRS990/RevenueAmt0789364
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0335618
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0335523
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt04926553
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01750742
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt06677295
IRS990ScheduleD/EquipmentGrp/BookValueAmt052020
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0131185
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0183205
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt01276168
IRS990ScheduleD/ExpensesSubtotalAmt02460245
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt0803840
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc0BOND RESERVE ACCOUNTS
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd0F
IRS990ScheduleD/LandGrp/BookValueAmt080800
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt080800
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0831237
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt129112
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt210000
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEFERRED ASSET- BOND ISSUE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1DEPOSITS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2CONSTRUCTION IN PROCESS
IRS990ScheduleD/OtherExpensesNotIncludedAmt01276168
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt042226
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt13867145
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CAPITAL LEASE PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1NET PENSION LIABILITY
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt03647767
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0"THIS IS A GOVERNMENTAL ENTERPRISE- FIN 48 DOES NOT APPLY."
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1CURRENT PERIOD ADJUSTMENT - ADOPTION OF GASB 68 AND GASB 75 1,276,168.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05059373
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0870349
IRS990ScheduleD/TotalBookValueProgramRltdAmt0803840
IRS990ScheduleD/TotalExpensesPerForm990Amt03736413
IRS990ScheduleD/TotalLiabilityAmt03909371
IRS990ScheduleD/TotalRevenuePerForm990Amt03647767
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03647767
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02460245
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/ExplanationTxt0OUR NONDISCRIMINATTION POLICY IS STATED ON OFFICIAL FORMS AND COMMUNICATIONS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE 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/SupplementalInformationDetail/ExplanationTxt2THE 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.
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
IRS990ScheduleK/ProceduresCorrectiveActionGrp/BondReferenceCd0A
IRS990ScheduleK/ProceduresCorrectiveActionGrp/BondReferenceCd1B
IRS990ScheduleK/ProceduresCorrectiveActionGrp/BondReferenceCd2C
IRS990ScheduleK/ProceduresCorrectiveActionGrp/BondReferenceCd3D
IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd00

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