Civic Intelligence

Constellation Schools Old Brooklyn Community Elementary

990 • Fiscal year 2019 • EIN 31-1530830

Jul 01, 2018 to Jun 30, 2019 • Filed on May 13, 2020

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

1.27x

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

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Liabilities / Revenue

92nd percentile

3.31x

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

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Net Margin

42nd percentile

0.8%

Higher net margin than 42% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Top Officer Pay

21st percentile

$8,619

Higher top officer pay than 21% of similar nonprofits.

Top officer pay equals 0.2% of source-year revenue.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Asset Growth

38th percentile

0.1%

Faster asset growth than 38% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Revenue Growth

44th percentile

1.9%

Faster revenue growth than 44% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Assets

Up

$9,713,763

Up $11,860 (+0.1%) from 2018

Net Assets

Up

-$2,604,277

Up $206,223 (+7.3%) from 2018

Liabilities

Down

$12,318,040

Down $194,363 (-1.6%) from 2018

Revenue

Up

$3,718,630

Up $70,863 (+1.9%) from 2018

Expenses

Down

$3,690,103

Down $46,310 (-1.2%) from 2018

Net Income

Up

$28,527

Up $117,173 (+132%) from 2018

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

2019

Assets$9,713,763
Liabilities$12,318,040
Net Assets-$2,604,277

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

2019

Revenue$3,718,630
Expenses$3,690,103
Net Income$28,527
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
May 13, 2020
Return Version
2018v3.1
Gross Receipts
$3,718,630
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$5,059,373$4,892,359▼ $167,014
Prepaid Expenses and Deferred Charges$1,504,972$1,434,935▼ $70,037
Cash and Non-Interest-Bearing Accounts$933,578$1,095,307▲ $161,729
Investments Program Related$803,840$789,675▼ $14,165
Savings and Temporary Cash Investments$335,523$353,524▲ $18,001
Accounts Receivable$2,169$50,427▲ $48,258
Pledges and Grants Receivable$192,099$47,234▼ $144,865
Total Assets$9,701,903$9,713,763▲ $11,860
Other Assets Total$870,349$1,050,302▲ $179,953
Liabilities
Tax Exempt Bond Liabilities$7,851,827$7,757,822▼ $94,005
Other Liabilities$3,909,371$3,477,138▼ $432,233
Deferred Revenue$277,956$621,828▲ $343,872
Accounts Payable and Accrued Expenses$460,074$457,421▼ $2,653
Grants Payable$13,175$3,831▼ $9,344
Total Liabilities$12,512,403$12,318,040▼ $194,363
Net Assets / Fund Balance
Temporarily Rstr Net Assets$510,738$554,019▲ $43,281
Unrestricted Net Assets$-3,321,238$-3,158,296▲ $162,942
Total Net Assets Fund Balance$-2,810,500$-2,604,277▲ $206,223
Total Liabilities and Net Assets / Fund Balance$9,701,903$9,713,763▲ $11,860

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,780,090$1,928,954$6,709,044
Equipment$31,469$151,736$183,205
Land$80,800-$80,800
Investment Program Related Org$789,675--
Other Assets Org$199,596--
Compensation and Service Providers

Employees

NameTitleBaseOtherTotal
Rebecca KeeneyExecutive Director$7,821$798$8,619
Thomas BabbCFO$7,505$982$8,487
Caroline ZitoTreasurer$4,533-$4,533
Mary WidemanBoard Member$344$1,139$1,483
Jerome BednarBoard Member$375-$375
John NogaBoard President$375-$375
Leo TischerBoard Member$313-$313
Bert ButtsBoard Member$281-$281

Highest Paid Contractors

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

Revenue Composition

Contributions and Grants
$2,893,192
Program Service Revenue
$774,527
Investment Income
$12,010
Other Revenue
$38,901
All Other Contributions
$6,381
Change in Net Assets
$28,527

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,718,630
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$3,718,630
Total Revenue per Form 990
$3,718,630
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,949,687
Other Expenses$1,740,416
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,372,874$115,205-$1,488,079
Interest$466,975$51,886-$518,861
Fees for Services Management-$320,140-$320,140
Depreciation Depletion$216,292$24,033-$240,325
Pension Plan Contributions$191,661$16,360-$208,021
Office Expenses$181,998$14,911-$196,909
Other Employee Benefits$192,843$1,191-$194,034
Fees for Services Other$147,781--$147,781
Occupancy$132,396$14,711-$147,107
Payroll Taxes$33,095$1,994-$35,089
Information Technology$30,681$3,409-$34,090
Current Officers, Directors, Trustees, and Key Employees-$24,464-$24,464
Fees for Services Accounting-$15,439-$15,439
Insurance$11,699$3,069-$14,768
Conferences and Meetings$9,531$1,059-$10,590
Fees for Services Legal-$2,799-$2,799
Advertising-$2,628-$2,628
Other Expenses$1,386$2,892-$1,386
All Other Expenses-$1,131-$1,131
Travel$149$149-$298
Total Functional Expenses$3,008,263$681,840$0$3,690,103

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$3,690,103
Total Expenses per Audited Statements$3,512,404
Expenses per Audited Statements$3,479,279
Expenses Not Reported on Financial Statements$210,824
Other Expense Adjustments$210,824
Expenses Not Reported on Form 990$33,125
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$3,450,641
Capital Lease Payable$26,497

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-$186,284-
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 2019. 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
Rebecca Keeney
Title
Executive Director
Phone
2167127600
Signed
2020-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rebecca Keeney
Formed
1997
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
5
Employees
46
Volunteers
0

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 75 210,824. Transfers out -33,128.

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 2D - OTHER ADJUSTMENTS:

TRANSFERS OUT 33,125.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Current period adjustment - adoption of gasb 68 and gasb 75 210,824.

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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/InfoInScheduleOPartXIIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt03409
IRS990/InformationTechnologyGrp/ProgramServicesAmt030681
IRS990/InformationTechnologyGrp/TotalAmt034090
IRS990/InsuranceGrp/ManagementAndGeneralAmt03069
IRS990/InsuranceGrp/ProgramServicesAmt011699
IRS990/InsuranceGrp/TotalAmt014768
IRS990/InterestGrp/ManagementAndGeneralAmt051886
IRS990/InterestGrp/ProgramServicesAmt0466975
IRS990/InterestGrp/TotalAmt0518861
IRS990/InvestmentIncomeGrp/ExclusionAmt012010
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt012010
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsProgramRelatedGrp/BOYAmt0803840
IRS990/InvestmentsProgramRelatedGrp/EOYAmt0789675
IRS990/InvestTaxExemptBondsInd00
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt02080690
IRS990/LandBldgEquipBasisNetGrp/BOYAmt05059373
IRS990/LandBldgEquipBasisNetGrp/EOYAmt04892359
IRS990/LandBldgEquipCostOrOtherBssAmt06973049
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/NetAssetsOrFundBalancesBOYAmt0-2810500
IRS990/NetAssetsOrFundBalancesEOYAmt0-2604277
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt014711
IRS990/OccupancyGrp/ProgramServicesAmt0132396
IRS990/OccupancyGrp/TotalAmt0147107
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt014911
IRS990/OfficeExpensesGrp/ProgramServicesAmt0181998
IRS990/OfficeExpensesGrp/TotalAmt0196909
IRS990/OfficerMailingAddressInd00
IRS990/OnBehalfOfIssuerInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0870349
IRS990/OtherAssetsTotalGrp/EOYAmt01050302
IRS990/OtherChangesInNetAssetsAmt0177696
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt01191
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0192843
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0194034
IRS990/OtherExpensesGrp/Desc0SPONSOR FEES
IRS990/OtherExpensesGrp/Desc1BOND FEES
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS EXPENSES
IRS990/OtherExpensesGrp/Desc3OTHER ACADEMIC EXPENSES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt062270
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12100
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt22892
IRS990/OtherExpensesGrp/ProgramServicesAmt018902
IRS990/OtherExpensesGrp/ProgramServicesAmt11386
IRS990/OtherExpensesGrp/TotalAmt062270
IRS990/OtherExpensesGrp/TotalAmt121002
IRS990/OtherExpensesGrp/TotalAmt22892
IRS990/OtherExpensesGrp/TotalAmt31386
IRS990/OtherLiabilitiesGrp/BOYAmt03909371
IRS990/OtherLiabilitiesGrp/EOYAmt03477138
IRS990/OtherRevenueMiscGrp/BusinessCd0611110
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt038901
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt038901
IRS990/OtherRevenueTotalAmt038901
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0115205
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01372874
IRS990/OtherSalariesAndWagesGrp/TotalAmt01488079
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01994
IRS990/PayrollTaxesGrp/ProgramServicesAmt033095
IRS990/PayrollTaxesGrp/TotalAmt035089
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt016360
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0191661
IRS990/PensionPlanContributionsGrp/TotalAmt0208021
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0192099
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt047234
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01504972
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01434935
IRS990/PrincipalOfficerNm0REBECCA KEENEY
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/RelatedOrExemptFuncIncomeAmt0459982
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1287500
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt216447
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt37663
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt42935
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0459982
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1287500
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt216447
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt37663
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt42935
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt02853356
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt05047
IRS990/PYOtherExpensesAmt01794275
IRS990/PYOtherRevenueAmt08306
IRS990/PYProgramServiceRevenueAmt0781058
IRS990/PYRevenuesLessExpensesAmt0-88646
IRS990/PYSalariesCompEmpBnftPaidAmt01942138
IRS990/PYTotalExpensesAmt03736413
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03647767
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt028527
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd01
IRS990/RevenueAmt0813428
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0335523
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0353524
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt04780090
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01928954
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt06709044
IRS990ScheduleD/EquipmentGrp/BookValueAmt031469
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0151736
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0183205
IRS990ScheduleD/ExpensesNotReportedAmt033125
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0210824
IRS990ScheduleD/ExpensesSubtotalAmt03479279
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt0789675
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc0BOND RESERVE ACCOUNTS
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd0F
IRS990ScheduleD/LandGrp/BookValueAmt080800
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt080800
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0821594
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt129112
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt2199596
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEFERRED ASSET- BOND ISSUE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1DEPOSITS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2NET OPEB ASSET
IRS990ScheduleD/OtherExpensesIncludedAmt033125
IRS990ScheduleD/OtherExpensesNotIncludedAmt0210824
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt026497
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt13450641
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CAPITAL LEASE PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1NET PENSION LIABILITY
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt03718630
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0"THIS IS A GOVERNMENTAL ENTERPRISE- FIN 48 DOES NOT APPLY."
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1TRANSFERS OUT 33,125.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2CURRENT PERIOD ADJUSTMENT - ADOPTION OF GASB 68 AND GASB 75 210,824.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04892359
IRS990ScheduleD/TotalBookValueOtherAssetsAmt01050302
IRS990ScheduleD/TotalBookValueProgramRltdAmt0789675
IRS990ScheduleD/TotalExpensesPerForm990Amt03690103
IRS990ScheduleD/TotalLiabilityAmt03477138
IRS990ScheduleD/TotalRevenuePerForm990Amt03718630
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03718630
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03512404
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
IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd10
IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd20
IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd30
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd1B

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