Civic Intelligence

Constellation Schools Old Brooklyn Community Elementary

990 • Fiscal year 2015 • EIN 31-1530830

Jul 01, 2014 to Jun 30, 2015 • Filed on May 12, 2016

Organization ProfileWWW.CONSTELLATIONSCHOOLS.COM
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

99th percentile

2.04x

Higher debt load relative to assets than 99% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Liabilities / Revenue

95th percentile

6.17x

Higher debt load relative to revenue than 95% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Net Margin

41st percentile

0.6%

Higher net margin than 41% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Top Officer Pay

20th percentile

$7,445

Higher top officer pay than 20% of similar nonprofits.

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

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Asset Growth

74th percentile

9.6%

Faster asset growth than 74% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Revenue Growth

41st percentile

0.8%

Faster revenue growth than 41% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets99th percentile

Assets

Up

$8,978,279

Up $783,405 (+9.6%) from 2014

Net Assets

Down

-$9,340,227

Down $9,183,547 (-5861%) from 2014

Liabilities

Up

$18,318,506

Up $9,966,952 (+119%) from 2014

Revenue And Expenses
Liabilities / Revenue95th percentileNet Margin41st percentile

Revenue

Up

$2,971,298

Up $23,517 (+0.8%) from 2014

Expenses

Down

$2,954,014

Down $292,287 (-9.0%) from 2014

Net Income

Up

$17,284

Up $315,804 (+106%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth74th percentile

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

2015

Assets$8,978,279
Liabilities$18,318,506
Net Assets-$9,340,227
Open 2015 Filing

Operations Trend

Revenue Growth41st percentile

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

2015

Revenue$2,971,298
Expenses$2,954,014
Net Income$17,284
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
May 12, 2016
Return Version
2014v6.0
Gross Receipts
$2,971,298
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$5,398,420$5,352,929▼ $45,491
Cash and Non-Interest-Bearing Accounts$766,095$851,963▲ $85,868
Investments Program Related$665,786$704,598▲ $38,812
Prepaid Expenses and Deferred Charges$0$654,133▲ $654,133
Savings and Temporary Cash Investments$315,514$375,328▲ $59,814
Pledges and Grants Receivable$11,385$43,186▲ $31,801
Accounts Receivable$12,342$12,342→ $0
Total Assets$8,194,874$8,978,279▲ $783,405
Other Assets Total$1,025,332$983,800▼ $41,532
Liabilities
Other Liabilities$50,899$8,386,623▲ $8,335,724
Tax Exempt Bond Liabilities$8,150,669$8,105,897▼ $44,772
Deferred Revenue$14,200$1,503,070▲ $1,488,870
Accounts Payable and Accrued Expenses$135,786$322,916▲ $187,130
Total Liabilities$8,351,554$18,318,506▲ $9,966,952
Net Assets / Fund Balance
Temporarily Rstr Net Assets$166,904$418,212▲ $251,308
Unrestricted Net Assets$-323,584$-9,758,439▼ $9,434,855
Total Net Assets Fund Balance$-156,680$-9,340,227▼ $9,183,547
Total Liabilities and Net Assets / Fund Balance$8,194,874$8,978,279▲ $783,405

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$5,234,735$1,246,573$6,481,308
Equipment$37,394$198,966$236,360
Land$80,800-$80,800
Investment Program Related Org$704,598--
Other Assets Org$27,877--
Compensation and Service Providers
Top Officer Pay20th percentile

Employees

NameTitleBaseOtherTotal
Thomas BabbCFO$6,591$854$7,445
Rebecca KeeneyExecutive Director$6,591$601$7,192
Jean SandlerTreasurer$2,841$2$2,843
Elizabeth ChmiellewskiBoard Member$375-$375
Jerome BednarBoard Member$344-$344
John NogaBoard President$344-$344
Mark StypczynskiBoard Secretary$344-$344
Leo TischerBoard Member$312-$312

Highest Paid Contractors

ContractorServicesLocationCompensation
Constellation Schools LLCManagement Services & Staffing5730 BROADVIEW RD, Parma, OH 44134$393,229
Lakeland Glass CompanyReplaced Windows And Doors4994 GROVE AVENUE, Lorain, OH 44055$109,000
Revenue and Support

Revenue Composition

Contributions and Grants
$2,581,711
Program Service Revenue
$380,745
Investment Income
$454
Other Revenue
$8,388
Change in Net Assets
$17,284

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,971,298
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,971,298
Total Revenue per Form 990
$2,971,298
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,589,264
Salaries, Compensation, and Employee Benefits$1,364,750
Total Fundraising Expense$1,978
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$925,592$100,927-$1,026,519
Interest$480,007$53,334-$533,341
Fees for Services Management-$298,386-$298,386
Depreciation Depletion$216,189$24,021-$240,210
Pension Plan Contributions$135,203$19,965-$155,168
Fees for Services Other$153,095--$153,095
Other Employee Benefits$141,285$2,017-$143,302
Occupancy$109,659$12,184-$121,843
Office Expenses$84,381$8,069-$92,450
Conferences and Meetings$36,440$4,049-$40,489
Payroll Taxes$18,483$2,080-$20,563
Current Officers, Directors, Trustees, and Key Employees-$19,198-$19,198
Information Technology$16,795$1,866-$18,661
Insurance$9,402$2,444-$11,846
Fees for Services Accounting-$9,000-$9,000
Advertising-$3,494-$3,494
Travel$2,176--$2,176
Other Expenses$19,891$1,858$1,978$1,858
All Other Expenses$1,439--$1,439
Fees for Services Legal-$792-$792
Total Functional Expenses$2,350,037$601,999$1,978$2,954,014

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$2,954,014
Expenses per Audited Statements$2,363,583
Total Expenses per Audited Statements$2,363,583
Expenses Not Reported on Financial Statements$590,431
Other Expense Adjustments$590,431
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$393,229
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Net Pension Liability$8,367,178
Capital Lease Payable$19,445

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---
A$936,744-$46,571-
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 2015. 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 11

“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
2016-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Thomas Babb
Formed
1997
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
5
Employees
38
Volunteers
105

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 due to adoption of gasb 68 590,431. Prior period adjustment due to the adoption of gasb 68 -9,791,262.”

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 due to adoption of gasb 68 590,431.”

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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/TitleTxt0BOARD PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt7TREASURER
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01997
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GovernmentGrantsAmt02581711
IRS990/GrantAmt00
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt02971298
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt01866
IRS990/InformationTechnologyGrp/ProgramServicesAmt016795
IRS990/InformationTechnologyGrp/TotalAmt018661
IRS990/InsuranceGrp/ManagementAndGeneralAmt02444
IRS990/InsuranceGrp/ProgramServicesAmt09402
IRS990/InsuranceGrp/TotalAmt011846
IRS990/InterestGrp/ManagementAndGeneralAmt053334
IRS990/InterestGrp/ProgramServicesAmt0480007
IRS990/InterestGrp/TotalAmt0533341
IRS990/InvestmentIncomeGrp/ExclusionAmt0454
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0454
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsProgramRelatedGrp/BOYAmt0665786
IRS990/InvestmentsProgramRelatedGrp/EOYAmt0704598
IRS990/InvestTaxExemptBondsInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01445539
IRS990/LandBldgEquipBasisNetGrp/BOYAmt05398420
IRS990/LandBldgEquipBasisNetGrp/EOYAmt05352929
IRS990/LandBldgEquipCostOrOtherBssAmt06798468
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/NetAssetsOrFundBalancesBOYAmt0-156680
IRS990/NetAssetsOrFundBalancesEOYAmt0-9340227
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt012184
IRS990/OccupancyGrp/ProgramServicesAmt0109659
IRS990/OccupancyGrp/TotalAmt0121843
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt08069
IRS990/OfficeExpensesGrp/ProgramServicesAmt084381
IRS990/OfficeExpensesGrp/TotalAmt092450
IRS990/OfficerMailingAddressInd00
IRS990/OnBehalfOfIssuerInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01025332
IRS990/OtherAssetsTotalGrp/EOYAmt0983800
IRS990/OtherChangesInNetAssetsAmt0-9200831
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt02017
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0141285
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0143302
IRS990/OtherExpensesGrp/Desc0SPONSOR FEES
IRS990/OtherExpensesGrp/Desc1BOND FEES
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS EXPENSES
IRS990/OtherExpensesGrp/Desc3DUES AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/FundraisingAmt01978
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt033797
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12210
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt22308
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt31858
IRS990/OtherExpensesGrp/ProgramServicesAmt019891
IRS990/OtherExpensesGrp/TotalAmt033797
IRS990/OtherExpensesGrp/TotalAmt122101
IRS990/OtherExpensesGrp/TotalAmt24286
IRS990/OtherExpensesGrp/TotalAmt31858
IRS990/OtherLiabilitiesGrp/BOYAmt050899
IRS990/OtherLiabilitiesGrp/EOYAmt08386623
IRS990/OtherRevenueMiscGrp/BusinessCd0611110
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt08388
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt08388
IRS990/OtherRevenueTotalAmt08388
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0100927
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0925592
IRS990/OtherSalariesAndWagesGrp/TotalAmt01026519
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02080
IRS990/PayrollTaxesGrp/ProgramServicesAmt018483
IRS990/PayrollTaxesGrp/TotalAmt020563
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt019965
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0135203
IRS990/PensionPlanContributionsGrp/TotalAmt0155168
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt011385
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt043186
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0654133
IRS990/PrincipalOfficerNm0THOMAS BABB
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611110
IRS990/ProgramServiceRevenueGrp/BusinessCd1611110
IRS990/ProgramServiceRevenueGrp/BusinessCd2611110
IRS990/ProgramServiceRevenueGrp/BusinessCd3611110
IRS990/ProgramServiceRevenueGrp/BusinessCd4611110
IRS990/ProgramServiceRevenueGrp/Desc0RENTAL INCOME-RELATED
IRS990/ProgramServiceRevenueGrp/Desc1MATERIALS FEES
IRS990/ProgramServiceRevenueGrp/Desc2SERVICE FEES- OTHER SC
IRS990/ProgramServiceRevenueGrp/Desc3BREAKFAST/LUNCH PROGRA
IRS990/ProgramServiceRevenueGrp/Desc4FIELD TRIPS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0264000
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt162793
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt242260
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt38136
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt43556
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0264000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt162793
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt242260
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt38136
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt43556
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt02543032
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt01941995
IRS990/PYOtherRevenueAmt020590
IRS990/PYProgramServiceRevenueAmt0384159
IRS990/PYRevenuesLessExpensesAmt0-298520
IRS990/PYSalariesCompEmpBnftPaidAmt01304306
IRS990/PYTotalExpensesAmt03246301
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02947781
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt017284
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd01
IRS990/RevenueAmt0389133
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0315514
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0375328
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt05234735
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01246573
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt06481308
IRS990ScheduleD/EquipmentGrp/BookValueAmt037394
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0198966
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0236360
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0590431
IRS990ScheduleD/ExpensesSubtotalAmt02363583
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt0704598
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc0BOND RESERVE ACCOUNTS
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd0F
IRS990ScheduleD/LandGrp/BookValueAmt080800
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt080800
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0955923
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt127877
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEFERRED ASSET- BOND ISSUE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1DEPOSITS
IRS990ScheduleD/OtherExpensesNotIncludedAmt0590431
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt019445
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt18367178
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CAPITAL LEASE PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1NET PENSION LIABILITY
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02971298
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0"THIS IS A GOVERNMENTAL ENTERPRISE- FIN 48 DOES NOT APPLY."
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1CURRENT PERIOD ADJUSTMENT DUE TO ADOPTION OF GASB 68 590,431.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05352929
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0983800
IRS990ScheduleD/TotalBookValueProgramRltdAmt0704598
IRS990ScheduleD/TotalExpensesPerForm990Amt02954014
IRS990ScheduleD/TotalLiabilityAmt08386623
IRS990ScheduleD/TotalRevenuePerForm990Amt02971298
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02971298
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02363583
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

Document Assets

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Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$8,978,279
Liabilities
$18,318,506
Net assets
-$9,340,227
Revenue
$2,971,298
Expenses
$2,954,014
Net income
$17,284
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.4$11.6$1.23$3.81$2.94$0.87
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.87$12.0$2.10$4.52$4.01$0.52
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.52$12.1$2.62$3.97$3.78$0.19
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.71$12.3$2.60$3.72$3.69$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.70$12.5$2.81$3.65$3.74$0.09
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.33$12.6$3.22$3.56$3.46$0.09
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.58$18.8$9.21$3.04$3.07$0.02
2015Detailed filing. Detailed filing data is available for this year.$8.98$18.3$9.34$2.97$2.95$0.02
2014Detailed filing. Detailed filing data is available for this year.$8.19$8.35$0.16$2.95$3.25$0.30
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.68$8.09$0.59$3.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.73$8.09$0.64$3.19