Liabilities / Assets
96th percentile
Higher debt load relative to assets than 96% of similar nonprofits.
EIN 31-1609661 • 501(c)3 • Dayton, OH
Profile
It is our mission to assure that each student fulfills his/her potential in a safe environment that encourages academic excellence, while teaching them to be mutually respectful of themselves and the community at large.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
96th percentile
Higher debt load relative to assets than 96% of similar nonprofits.
Liabilities / Revenue
87th percentile
Higher debt load relative to revenue than 87% of similar nonprofits.
Net Margin
61st percentile
Higher net margin than 61% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
91st percentile
Faster asset growth than 91% of similar nonprofits.
Revenue Growth
38th percentile
Faster revenue growth than 38% of similar nonprofits.
Assets
Up$2,293,607
Up $198,326 (+9.5%) from 2023
Liabilities
Up$2,743,111
Up $337,557 (+14%) from 2023
Net Assets
Down-$449,504
Down $139,231 (-45%) from 2023
Revenue
Down$3,030,292
Down $285,606 (-8.6%) from 2023
Expenses
Up$3,295,067
Up $246,697 (+8.1%) from 2023
Net Income
Down-$264,775
Down $532,303 (-199%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
It is our mission to assure that each student fulfills his/her potential in a safe environment that encourages academic excellence, while teaching them to be mutually respectful of themselves and the community at large.
Provide a high quality alternative education opportunity for children ages 5-14, grades k-8
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Prepaid Expenses and Deferred Charges | $614,749 | $908,102 | ▲ $293,353 |
| Land, Buildings, and Equipment, Net | $336,384 | $661,387 | ▲ $325,003 |
| Savings and Temporary Cash Investments | $566,112 | $445,917 | ▼ $120,195 |
| Pledges and Grants Receivable | $397,965 | $109,000 | ▼ $288,965 |
| Accounts Receivable | $9,117 | $24,388 | ▲ $15,271 |
| Total Assets | $2,095,281 | $2,293,607 | ▲ $198,326 |
| Other Assets Total | $170,954 | $144,813 | ▼ $26,141 |
| Liabilities | |||
| Other Liabilities | $1,823,136 | $2,126,343 | ▲ $303,207 |
| Deferred Revenue | $340,111 | $318,320 | ▼ $21,791 |
| Accounts Payable and Accrued Expenses | $242,307 | $298,448 | ▲ $56,141 |
| Total Liabilities | $2,405,554 | $2,743,111 | ▲ $337,557 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $29,663 | $558,909 | ▲ $529,246 |
| Net Assets With Donor Restrictions | $-339,936 | $-1,008,413 | ▼ $668,477 |
| Total Net Assets Fund Balance | $-310,273 | $-449,504 | ▼ $139,231 |
| Total Liabilities and Net Assets / Fund Balance | $2,095,281 | $2,293,607 | ▲ $198,326 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $504,057 | $269,630 | $773,687 |
| Equipment | $54,130 | $305,173 | $359,303 |
| Land | $103,200 | - | $103,200 |
| Other Land Buildings | $0 | $2,250 | $2,250 |
| Other Assets Org | $144,813 | - | - |
| Name | Title | Base | Total |
|---|---|---|---|
| Debra Radford | Chairperson | $2,625 | $2,625 |
| Lisa Rucker | Director | $2,625 | $2,625 |
| Kimberly Moncree | Director | $2,500 | $2,500 |
| Carol Kimbrough | Director | $2,375 | $2,375 |
| Janet Fedrick | Director | $2,250 | $2,250 |
| Name | Title |
|---|---|
| Sally Smith | President |
| Jeffrey a Foster CPA | Fiscal Officer |
| Stephanie Ataya | Fiscal Officer |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Baked By Anita | Food Program Services | 1124 WIONNA AVE, Cincinnati, OH 45224 | $132,261 |
| Line Item | Amount |
|---|---|
| Other Expenses | $1,757,577 |
| Salaries, Compensation, and Employee Benefits | $1,537,490 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Management | $1,290,514 | - | - | $1,290,514 |
| Other Salaries and Wages | $1,099,798 | - | - | $1,099,798 |
| Other Employee Benefits | $425,317 | - | - | $425,317 |
| Office Expenses | - | $189,427 | - | $189,427 |
| Depreciation Depletion | - | $104,997 | - | $104,997 |
| Occupancy | $98,948 | - | - | $98,948 |
| Other Expenses | - | $42,739 | - | $42,739 |
| Fees for Services Legal | $20,538 | - | - | $20,538 |
| Current Officers, Directors, Trustees, and Key Employees | $12,375 | - | - | $12,375 |
| Interest | - | $10,414 | - | $10,414 |
| Total Functional Expenses | $2,947,490 | $347,577 | $0 | $3,295,067 |
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $3,295,067 |
| Expenses per Audited Statements | $3,284,653 |
| Total Expenses per Audited Statements | $3,284,653 |
| Expenses Not Reported on Financial Statements | $10,414 |
| Other Expense Adjustments | $10,414 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Net Pension Liability | $1,985,777 |
| Lease Payable | $140,566 |
“There are no committees that may act on behalf of the full board of directors.”
“A copy of the completed form 990 is sent to the board president and school treasurer to be reviewed and signed before filing.”
“The governing authority reviews the conflict of interest policy annually.”
“Upon written or verbal request, documents are made available to the public. However, for the end of the year unaudited financials, a public notice is placed in the local papers stating that the unaudited financials are available for review.”
“Capital contributions 125,544.”
“The organization does have a committee that assumes oversight responsibility of the audit, review of its financial statements, and selection of an independent accountant. This is the policy put in place since inception.”
“Interest expense -10,414.”
“INTEREST EXPENSE 10,414.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 242307 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 298448 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 9117 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 24388 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | PROVIDE A HIGH QUALITY ALTERNATIVE EDUCATION OPPORTUNITY FOR CHILDREN AGES 5-14, GRADES K-8 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | JEFFREY A FOSTER CPA |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3305648520 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 3320 W MARKET STREET SUITE 300 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | FAIRLAWN |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 44333 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 12375 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 12375 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 132261 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 1124 WIONNA AVE |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | CINCINNATI |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 45224 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | BAKED BY ANITA |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | FOOD PROGRAM SERVICES |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 3024012 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 1645 |
| IRS990/CYOtherExpensesAmt | 0 | 1757577 |
| IRS990/CYOtherRevenueAmt | 0 | 4635 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -264775 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1537490 |
| IRS990/CYTotalExpensesAmt | 0 | 3295067 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 3030292 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 340111 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 318320 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 104997 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 104997 |
| IRS990/Desc | 0 | PROVIDED EDUCATIONAL SERVICES TO 183 STUDENTS. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | -339936 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | -1008413 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 29 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 2947490 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 20538 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 20538 |
| IRS990/FeesForServicesManagementGrp/ProgramServicesAmt | 0 | 1290514 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 1290514 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | SALLY SMITH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | DEBRA RADFORD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | JANET FEDRICK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | CAROL KIMBROUGH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | KIMBERLY MONCREE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | LISA RUCKER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | STEPHANIE ATAYA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | JEFFREY A FOSTER CPA |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 2625 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 2250 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 2375 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 2500 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 2625 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | CHAIRPERSON |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | FISCAL OFFICER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | FISCAL OFFICER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 0 |
| IRS990/FormationYr | 0 | 1998 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 6 |
| IRS990/GovernmentGrantsAmt | 0 | 3024012 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 3030292 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 6 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 10414 |
| IRS990/InterestGrp/TotalAmt | 0 | 10414 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 1645 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 1645 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 31 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 577053 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 336384 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 661387 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1238440 |
| IRS990/LegalDomicileStateCd | 0 | OH |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 0 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | IT IS OUR MISSION TO ASSURE THAT EACH STUDENT FULFILLS HIS/HER POTENTIAL IN A SAFE ENVIRONMENT THAT ENCOURAGES ACADEMIC EXCELLENCE, WHILE TEACHING THEM TO BE MUTUALLY RESPECTFUL OF THEMSELVES AND THE COMMUNITY AT LARGE. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | -310273 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -449504 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 29663 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 558909 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 98948 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 98948 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 189427 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 189427 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 170954 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 144813 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 125544 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 425317 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 425317 |
| IRS990/OtherExpensesGrp/Desc | 0 | OTHER EXPENSES |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 42739 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 42739 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 1823136 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 2126343 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 611110 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 4635 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 4635 |
| IRS990/OtherRevenueTotalAmt | 0 | 4635 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 1099798 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 1099798 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 397965 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 109000 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 614749 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 908102 |
| IRS990/PrincipalOfficerNm | 0 | STEPHANIE ATAYA |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 3309056 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 144 |
| IRS990/PYOtherExpensesAmt | 0 | 1606659 |
| IRS990/PYOtherRevenueAmt | 0 | 6698 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 267528 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1441711 |
| IRS990/PYTotalExpensesAmt | 0 | 3048370 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 3315898 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -264775 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 566112 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 445917 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 504057 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 269630 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 773687 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 54130 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 305173 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 359303 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 10414 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 3284653 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 103200 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 103200 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 144813 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | NET OPEB ASSET |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | 10414 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 2250 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 2250 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 1985777 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 140566 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | NET PENSION LIABILITY |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | LEASE PAYABLE |
| IRS990ScheduleD/OtherRevenueAmt | 0 | -10414 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | -10414 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 3030292 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | INTEREST EXPENSE -10,414. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | INTEREST EXPENSE 10,414. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART XI, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XII, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 661387 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 144813 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 3295067 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 2126343 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 3030292 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 3019878 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 3284653 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | 1 |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | 1 |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | 0 |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | 1 |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | 1 |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | 0 |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | 1 |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | 1 |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | A STATEMENT READING "ALL EDUCATIONAL PROGRAMS ARE AVAILABLE WITHOUT REGARD TO RACE, COLOR, NATIONAL ORIGIN, SEX OR DISABILITY" IS ALWAYS INCLUDED. THIS STATEMENT IS PUBLISHED IN THE PARENT/STUDENT HANDBOOK, BOARD POLICY BOOK AND ON THE WEBSITE. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | THE ORGANIZATION DOES NOT PROVIDE SCHOLARSHIPS OR FINANCIAL ASSISTANCE. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 2 | THE SCHOOL CURRENTLY PARTICIPATES IN THE STATE FOUNDATION PROGRAM. REVENUES RECEIVED FROM THIS PROGRAM ARE RECOGNIZED AS OPERATING REVENUES IN THE ACCOUNTING PERIOD IN WHICH ALL ELIGIBILITY REQUIREMENTS HAVE BEEN MET. THE SCHOOL ALSO PARTICIPATES IN THE FEDERAL CHARTER SCHOOL GRANT PROGRAM THROUGH THE OHIO DEPARTMENT OF EDUCATION. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, PART I, LINE 3 |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE E, PART I, LINE 4 |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | SCHEDULE E, PART I, LINE 6 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THERE ARE NO COMMITTEES THAT MAY ACT ON BEHALF OF THE FULL BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | A COPY OF THE COMPLETED FORM 990 IS SENT TO THE BOARD PRESIDENT AND SCHOOL TREASURER TO BE REVIEWED AND SIGNED BEFORE FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE GOVERNING AUTHORITY REVIEWS THE CONFLICT OF INTEREST POLICY ANNUALLY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | UPON WRITTEN OR VERBAL REQUEST, DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC. HOWEVER, FOR THE END OF THE YEAR UNAUDITED FINANCIALS, A PUBLIC NOTICE IS PLACED IN THE LOCAL PAPERS STATING THAT THE UNAUDITED FINANCIALS ARE AVAILABLE FOR REVIEW. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | CAPITAL CONTRIBUTIONS 125,544. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE ORGANIZATION DOES HAVE A COMMITTEE THAT ASSUMES OVERSIGHT RESPONSIBILITY OF THE AUDIT, REVIEW OF ITS FINANCIAL STATEMENTS, AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS IS THE POLICY PUT IN PLACE SINCE INCEPTION. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 8B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART XI, LINE 9: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART XII, LINCE 2C: |
| IRS990/SchoolOperatingInd | 0 | 1 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 2095281 |
| IRS990/TotalAssetsEOYAmt | 0 | 2293607 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 2095281 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 2293607 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 3024012 |
| IRS990/TotalEmployeeCnt | 0 | 29 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 347577 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 2947490 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 3295067 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 2405554 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 2743111 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 2405554 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 2743111 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | -310273 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | -449504 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 2947490 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 12375 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 6280 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 3030292 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 1 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 2095281 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 2293607 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 320 S MAIN ST |
| IRS990/USAddress/CityNm | 0 | DAYTON |
| IRS990/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990/USAddress/ZIPCd | 0 | 45402 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 6 |
| IRS990/VotingMembersIndependentCnt | 0 | 6 |
| IRS990/WebsiteAddressTxt | 0 | WWW.CITYDAY.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | STEPHANIE ATAYA |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | FISCAL OFFICER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 9372238130 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-05-07 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | CITY DAY COMMUNITY SCHOOL |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | CITY |
| ReturnHeader/Filer/EIN | 0 | 311609661 |
| ReturnHeader/Filer/PhoneNum | 0 | 9372238130 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 320 S MAIN ST |
| ReturnHeader/Filer/USAddress/CityNm | 0 | DAYTON |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | OH |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 45402 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 0 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 881478669 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | MARCUM LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 3320 WEST MARKET STREET STE 300 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | FAIRLAWN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | OH |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 44333 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 3305648500 |
No mirrored PDF or thumbnail assets are attached yet.