Civic Intelligence

Constellation Schools Westpark Community Elementary

990 • Fiscal year 2014 • EIN 34-1932957

Jul 01, 2013 to Jun 30, 2014 • Filed on May 11, 2015

5730 Broadview Rd44134

(216) 712-7600

Siviq Scores

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

Liabilities / Assets

88th percentile

0.86x

Higher debt load relative to assets than 88% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Liabilities / Revenue

88th percentile

2.33x

Higher debt load relative to revenue than 88% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Net Margin

18th percentile

-8.8%

Higher net margin than 18% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2014

Asset Growth

38th percentile

0.1%

Faster asset growth than 38% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Up

$8,324,352

Up $4,421 (+0.1%) from 2013

Net Assets

Down

$1,177,346

Down $699,000 (-37%) from 2013

Liabilities

Up

$7,147,006

Up $703,421 (+11%) from 2013

Revenue

$3,063,508

No earlier filing loaded for comparison.

Expenses

Up

$3,333,725

Up $387,784 (+13%) from 2013

Net Income

-$270,217

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0-$5.0MAssets 2010: $8,231,638Liabilities 2010: $6,538,482Net Assets 2010: $1,693,1562010Assets 2011: $8,245,287Liabilities 2011: $6,516,825Net Assets 2011: $1,728,4622011Assets 2012: $8,233,193Liabilities 2012: $6,547,533Net Assets 2012: $1,685,6602012Assets 2013: $8,319,931Liabilities 2013: $6,443,585Net Assets 2013: $1,876,3462013Assets 2014: $8,324,352Liabilities 2014: $7,147,006Net Assets 2014: $1,177,3462014Assets 2015: $8,656,673Liabilities 2015: $10,069,854Net Assets 2015: -$1,413,1812015Assets 2016: $8,734,058Liabilities 2016: $10,085,374Net Assets 2016: -$1,351,3162016Assets 2017: $9,242,055Liabilities 2017: $11,324,685Net Assets 2017: -$2,082,6302017Assets 2018: $9,068,716Liabilities 2018: $10,997,477Net Assets 2018: -$1,928,7612018Assets 2019: $8,678,923Liabilities 2019: $10,525,280Net Assets 2019: -$1,846,3572019Assets 2020: $8,792,308Liabilities 2020: $10,724,351Net Assets 2020: -$1,932,0432020Assets 2021: $8,875,042Liabilities 2021: $10,461,720Net Assets 2021: -$1,586,6782021Assets 2022: $8,882,648Liabilities 2022: $10,003,640Net Assets 2022: -$1,120,9922022Assets 2023: $9,140,036Liabilities 2023: $9,980,429Net Assets 2023: -$840,3932023Assets 2024: $9,770,388Liabilities 2024: $9,318,125Net Assets 2024: $452,2632024

Highlighted filing

2014

Assets$8,324,352
Liabilities$7,147,006
Net Assets$1,177,346

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $2,766,3772010Expenses 2011: $2,973,9472011Expenses 2012: $3,115,6932012Expenses 2013: $2,945,9412013Revenue 2014: $3,063,508Expenses 2014: $3,333,725Net Income 2014: -$270,2172014Revenue 2015: $3,173,404Expenses 2015: $3,129,393Net Income 2015: $44,0112015Revenue 2016: $3,227,658Expenses 2016: $3,204,360Net Income 2016: $23,2982016Revenue 2017: $3,216,070Expenses 2017: $3,375,728Net Income 2017: -$159,6582017Revenue 2018: $3,235,248Expenses 2018: $3,375,709Net Income 2018: -$140,4612018Revenue 2019: $3,364,583Expenses 2019: $3,570,381Net Income 2019: -$205,7982019Revenue 2020: $3,562,231Expenses 2020: $3,527,129Net Income 2020: $35,1022020Revenue 2021: $4,186,661Expenses 2021: $3,841,296Net Income 2021: $345,3652021Revenue 2022: $3,571,166Expenses 2022: $3,105,480Net Income 2022: $465,6862022Revenue 2023: $3,884,894Expenses 2023: $3,604,295Net Income 2023: $280,5992023Revenue 2024: $4,722,419Expenses 2024: $3,429,763Net Income 2024: $1,292,6562024

Highlighted filing

2014

Revenue$3,063,508
Expenses$3,333,725
Net Income-$270,217
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
May 11, 2015
Return Version
2013v4.0
Gross Receipts
$3,063,508
Mission and Program Overview

Mission

Constellation schools: westpark 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: westpark 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$4,789,515$4,616,435▼ $173,080
Cash and Non-Interest-Bearing Accounts$1,364,991$1,591,762▲ $226,771
Savings and Temporary Cash Investments$263,552$604,291▲ $340,739
Investments Program Related$1,178,342$568,784▼ $609,558
Other Notes and Loans Receivable, Net$229,576$71,192▼ $158,384
Accounts Receivable$23,343$23,801▲ $458
Pledges and Grants Receivable$3,934$15,754▲ $11,820
Prepaid Expenses and Deferred Charges$10,040--
Total Assets$8,319,931$8,324,352▲ $4,421
Other Assets Total$456,638$832,333▲ $375,695
Liabilities
Tax Exempt Bond Liabilities$6,109,617$6,962,425▲ $852,808
Accounts Payable and Accrued Expenses$235,669$116,582▼ $119,087
Other Liabilities$80,359$51,049▼ $29,310
Deferred Revenue$17,940$16,950▼ $990
Total Liabilities$6,443,585$7,147,006▲ $703,421
Net Assets / Fund Balance
Unrestricted Net Assets$1,566,639$1,036,027▼ $530,612
Temporarily Rstr Net Assets$309,707$141,319▼ $168,388
Total Net Assets Fund Balance$1,876,346$1,177,346▼ $699,000
Total Liabilities and Net Assets / Fund Balance$8,319,931$8,324,352▲ $4,421

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,238,729$782,460$5,021,189
Land$322,900-$322,900
Equipment$54,806$136,246$191,052
Investment Program Related Org$568,784--
Other Assets Org$27,855--
Compensation and Service Providers

Employees

NameTitleBaseOtherTotal
Thomas BabbTreasurer/CFO$6,741$751$7,492
Gerald PreserenFormer Executive Director$5,446$437$5,883
Rebecca KeeneyExecutive Director$575$2$577
Donna StelterBoard Member$300-$300
Heidemarie ChernushinBoard President$275-$275
Alan GruberBoard Member$250-$250
Gerard HilinskiBoard Member$250-$250
Daniel ZiembaFormer Board President$225-$225
Charles LedgerBoard Member$25-$25

Highest Paid Contractors

ContractorServicesLocationCompensation
Constellation Schools LLCManagement Services & Staffing-$224,590
Revenue and Support

Revenue Composition

Contributions and Grants
$2,690,220
Program Service Revenue
$317,925
Investment Income
$7,617
Other Revenue
$47,746
All Other Contributions
$195
Change in Net Assets
$-270,217

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,063,508
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$3,063,508
Total Revenue per Form 990
$3,063,508
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,904,479
Salaries, Compensation, and Employee Benefits$1,429,246
Total Fundraising Expense$16,317
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$941,258$113,571-$1,054,829
Depreciation Depletion$425,300$47,256-$472,556
Interest$391,333$43,481-$434,814
Fees for Services Management-$306,181-$306,181
Fees for Services Other$255,765--$255,765
Other Employee Benefits$165,331$22,008-$187,339
Royalties$156,095$17,344-$173,439
Pension Plan Contributions$132,177$16,728-$148,905
Office Expenses$99,951$9,708-$109,659
Payroll Taxes$20,401$2,471-$22,872
Information Technology$19,716$2,191-$21,907
Conferences and Meetings$13,887$1,543-$15,430
Current Officers, Directors, Trustees, and Key Employees-$15,301-$15,301
Insurance$8,259$2,961-$11,220
Fees for Services Accounting-$8,574-$8,574
Other Expenses$3,050$1,857$16,317$3,050
Advertising-$2,835-$2,835
Travel$1,905$89-$1,994
All Other Expenses-$1,045-$1,045
Total Functional Expenses$2,663,571$653,837$16,317$3,333,725

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,333,725
Total Expenses per Audited Statements$3,333,725
Total Expenses per Form 990$3,333,725
Expenses Not Reported on Financial Statements$0
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 ORG.Management Services and Staffing of Primary Education.No$224,590
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Captial Lease Equipment Payable$51,049

Bond Issues

BondIssuerIssuedIssue PricePurpose
A86-04459812008-01-23$5,512,283Purchase and addition to buildings
A34-10296912014-04-10$3,956,563Refinance prior bond issue, reacquire title to land & buildings,renovations
D34-10296912014-04-10$2,060,141Refinance prior bond issue, reacquire title to land & buildings,renovations
C34-10296912014-04-10$800,407Refinance prior bond issue, reacquire title to land & buildings,renovations
B86-04459812008-01-23$752,717Purchase and addition to buildings
B34-10296912014-04-10$184,185Refinance prior bond issue, reacquire title to land & buildings,renovations

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$5,512,283$275,735$5,512,283$486,673
A$3,956,563---
D$2,060,141$184,185--
C$800,407$2,471,634--
B$752,717$2,060,141$752,717$311,854
B$184,185---

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: westpark community elementary entered into a contract with constellation schools llc to provide legal, financial, and business management services for fiscal year 2014. 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: westpark 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

EIN
34-1932957
Phone
2167127600

Signing Officer

Name
Thomas Babb
Title
CFO
Phone
2167127600
Signed
2015-05-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Thomas Babb
Formed
2000
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
5
Employees
43
Volunteers
93

Preparer

Phone
7404325658
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Removal of unamortized bond issuance costs -428,783.

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."

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IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt02191
IRS990/InformationTechnologyGrp/ProgramServicesAmt019716
IRS990/InformationTechnologyGrp/TotalAmt021907
IRS990/InsuranceGrp/ManagementAndGeneralAmt02961
IRS990/InsuranceGrp/ProgramServicesAmt08259
IRS990/InsuranceGrp/TotalAmt011220
IRS990/InterestGrp/ManagementAndGeneralAmt043481
IRS990/InterestGrp/ProgramServicesAmt0391333
IRS990/InterestGrp/TotalAmt0434814
IRS990/InvestmentIncomeGrp/ExclusionAmt07617
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt07617
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsProgramRelatedGrp/BOYAmt01178342
IRS990/InvestmentsProgramRelatedGrp/EOYAmt0568784
IRS990/InvestTaxExemptBondsInd00
IRS990/IRPDocumentCnt01
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0918706
IRS990/LandBldgEquipBasisNetGrp/BOYAmt04789515
IRS990/LandBldgEquipBasisNetGrp/EOYAmt04616435
IRS990/LandBldgEquipCostOrOtherBssAmt05535141
IRS990/LegalDomicileStateCd0OH
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0CONSTELLATION SCHOOLS: WESTPARK 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/NetAssetsOrFundBalancesBOYAmt01876346
IRS990/NetAssetsOrFundBalancesEOYAmt01177346
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt09708
IRS990/OfficeExpensesGrp/ProgramServicesAmt099951
IRS990/OfficeExpensesGrp/TotalAmt0109659
IRS990/OfficerMailingAddressInd00
IRS990/OnBehalfOfIssuerInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0456638
IRS990/OtherAssetsTotalGrp/EOYAmt0832333
IRS990/OtherChangesInNetAssetsAmt0-428783
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt022008
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0165331
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0187339
IRS990/OtherExpensesGrp/Desc0SPONSOR FEE
IRS990/OtherExpensesGrp/Desc1MISCELLANEOUS EXPENSES
IRS990/OtherExpensesGrp/Desc2BOND FEES
IRS990/OtherExpensesGrp/Desc3STUDENT ACTIVITIES
IRS990/OtherExpensesGrp/FundraisingAmt016317
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt035175
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt13518
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21857
IRS990/OtherExpensesGrp/ProgramServicesAmt012432
IRS990/OtherExpensesGrp/ProgramServicesAmt116711
IRS990/OtherExpensesGrp/ProgramServicesAmt23050
IRS990/OtherExpensesGrp/TotalAmt035175
IRS990/OtherExpensesGrp/TotalAmt132267
IRS990/OtherExpensesGrp/TotalAmt218568
IRS990/OtherExpensesGrp/TotalAmt33050
IRS990/OtherLiabilitiesGrp/BOYAmt080359
IRS990/OtherLiabilitiesGrp/EOYAmt051049
IRS990/OtherRevenueMiscGrp/BusinessCd0611110
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt047746
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt047746
IRS990/OtherRevenueTotalAmt047746
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0113571
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0941258
IRS990/OtherSalariesAndWagesGrp/TotalAmt01054829
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt0229576
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt071192
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02471
IRS990/PayrollTaxesGrp/ProgramServicesAmt020401
IRS990/PayrollTaxesGrp/TotalAmt022872
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt016728
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0132177
IRS990/PensionPlanContributionsGrp/TotalAmt0148905
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt03934
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt015754
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt010040
IRS990/PrincipalOfficerNm0THOMAS BABB
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611110
IRS990/ProgramServiceRevenueGrp/BusinessCd1611110
IRS990/ProgramServiceRevenueGrp/BusinessCd2611110
IRS990/ProgramServiceRevenueGrp/BusinessCd3611110
IRS990/ProgramServiceRevenueGrp/Desc0RENTAL FROM RELATED AC
IRS990/ProgramServiceRevenueGrp/Desc1MATERIAL FEES
IRS990/ProgramServiceRevenueGrp/Desc2BREAKFAST/LUNCH PROGRA
IRS990/ProgramServiceRevenueGrp/Desc3FIELD TRIP FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0237500
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt161137
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt218953
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3335
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0237500
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt161137
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt218953
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3335
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt02764628
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt010606
IRS990/PYOtherExpensesAmt01513168
IRS990/PYOtherRevenueAmt030471
IRS990/PYProgramServiceRevenueAmt0330922
IRS990/PYRevenuesLessExpensesAmt0190686
IRS990/PYSalariesCompEmpBnftPaidAmt01432773
IRS990/PYTotalExpensesAmt02945941
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03136627
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-270217
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd01
IRS990/RevenueAmt0365671
IRS990/RoyaltiesGrp/ManagementAndGeneralAmt017344
IRS990/RoyaltiesGrp/ProgramServicesAmt0156095
IRS990/RoyaltiesGrp/TotalAmt0173439
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0263552
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0604291
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt04238729
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0782460
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt05021189
IRS990ScheduleD/EquipmentGrp/BookValueAmt054806
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0136246
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0191052
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt03333725
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt0568784
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc0BOND RESERVE ACCOUNTS
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd0F
IRS990ScheduleD/LandGrp/BookValueAmt0322900
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0322900
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0804478
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt127855
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEFERRED ASSETS- BOND ISSUE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1DEPOSIT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt051049
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CAPTIAL LEASE EQUIPMENT PAYABLE
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt03063508
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0"THIS IS A GOVERNMENTAL ENTERPRISE- FIN 48 DOES NOT APPLY."
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04616435
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0832333
IRS990ScheduleD/TotalBookValueProgramRltdAmt0568784
IRS990ScheduleD/TotalExpensesPerForm990Amt03333725
IRS990ScheduleD/TotalLiabilityAmt051049
IRS990ScheduleD/TotalRevenuePerForm990Amt03063508
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03063508
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03333725
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/BondReferenceCd4A
IRS990ScheduleK/ProceduresCorrectiveActionGrp/BondReferenceCd5B
IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd00
IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd10
IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd20
IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd30
IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd40
IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd50
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd1B
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd2C
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd3D
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd4A

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$9.77$9.32$0.45$4.72$3.43$1.29
2023Detailed filing. Detailed filing data is available for this year.$9.14$9.98$0.84$3.88$3.60$0.28
2022Detailed filing. Detailed filing data is available for this year.$8.88$10.0$1.12$3.57$3.11$0.47
2021Detailed filing. Detailed filing data is available for this year.$8.88$10.5$1.59$4.19$3.84$0.35
2020Detailed filing. Detailed filing data is available for this year.$8.79$10.7$1.93$3.56$3.53$0.04
2019Detailed filing. Detailed filing data is available for this year.$8.68$10.5$1.85$3.36$3.57$0.21
2018Detailed filing. Detailed filing data is available for this year.$9.07$11.0$1.93$3.24$3.38$0.14
2017Detailed filing. Detailed filing data is available for this year.$9.24$11.3$2.08$3.22$3.38$0.16
2016Detailed filing. Detailed filing data is available for this year.$8.73$10.1$1.35$3.23$3.20$0.02
2015Detailed filing. Detailed filing data is available for this year.$8.66$10.1$1.41$3.17$3.13$0.04
2014Detailed filing. Detailed filing data is available for this year.$8.32$7.15$1.18$3.06$3.33$0.27
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.32$6.44$1.88$2.95
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.23$6.55$1.69$3.12
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.25$6.52$1.73$2.97
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.23$6.54$1.69$2.77