Civic Intelligence

Constellation Schools Westpark Community Elementary

990 • Fiscal year 2020 • EIN 34-1932957

Jul 01, 2019 to Jun 30, 2020 • Filed on May 07, 2021

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

1.22x

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

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Liabilities / Revenue

91st percentile

3.01x

Higher debt load relative to revenue than 91% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Net Margin

40th percentile

1.0%

Higher net margin than 40% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Top Officer Pay

23rd percentile

$14,546

Higher top officer pay than 23% of similar nonprofits.

Top officer pay equals 0.4% of source-year revenue.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Asset Growth

34th percentile

1.3%

Faster asset growth than 34% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Revenue Growth

59th percentile

5.9%

Faster revenue growth than 59% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Assets

Up

$8,792,308

Up $113,385 (+1.3%) from 2019

Net Assets

Down

-$1,932,043

Down $85,686 (-4.6%) from 2019

Liabilities

Up

$10,724,351

Up $199,071 (+1.9%) from 2019

Revenue

Up

$3,562,231

Up $197,648 (+5.9%) from 2019

Expenses

Down

$3,527,129

Down $43,252 (-1.2%) from 2019

Net Income

Up

$35,102

Up $240,900 (+117%) from 2019

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

2020

Assets$8,792,308
Liabilities$10,724,351
Net Assets-$1,932,043

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

2020

Revenue$3,562,231
Expenses$3,527,129
Net Income$35,102
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
May 7, 2021
Return Version
2019v5.2
Gross Receipts
$3,562,231
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$4,647,069$4,490,323▼ $156,746
Cash and Non-Interest-Bearing Accounts$1,426,788$1,804,660▲ $377,872
Investments Program Related$702,018$698,437▼ $3,581
Prepaid Expenses and Deferred Charges$751,691$687,438▼ $64,253
Savings and Temporary Cash Investments$302,072$301,779▼ $293
Pledges and Grants Receivable$45,230$27,285▼ $17,945
Accounts Receivable$3,750$775▼ $2,975
Total Assets$8,678,923$8,792,308▲ $113,385
Other Assets Total$800,305$781,611▼ $18,694
Liabilities
Tax Exempt Bond Liabilities$6,628,733$6,516,576▼ $112,157
Other Liabilities$2,789,828$3,143,142▲ $353,314
Deferred Revenue$679,840$622,807▼ $57,033
Accounts Payable and Accrued Expenses$399,348$375,483▼ $23,865
Grants Payable$27,531$37,773▲ $10,242
Mortgage Notes Payable Secured by Investment Property-$28,570-
Total Liabilities$10,525,280$10,724,351▲ $199,071
Net Assets / Fund Balance
Net Assets With Donor Restrictions$450,315$447,503▼ $2,812
Net Assets Without Donor Restrictions$-2,296,672$-2,379,546▼ $82,874
Total Net Assets Fund Balance$-1,846,357$-1,932,043▼ $85,686
Total Liabilities and Net Assets / Fund Balance$8,678,923$8,792,308▲ $113,385

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,100,783$1,650,827$5,751,610
Land$322,900-$322,900
Equipment$66,640$92,721$159,361
Investment Program Related Org$698,437--
Other Assets Org$151,549--
Compensation and Service Providers

Employees

NameTitleBaseOtherTotal
Rebecca KeeneyExecutive Director$11,574$2,972$14,546
Rick LukichLegal Council$8,000$614$8,614
Caroline ZitoTreasurer$6,572$1,656$8,228
Thomas BabbCFO$506-$506
Bogusia ChmielewskiBoard Member$344-$344
Dan ZiembaBoard Member$344-$344
Donna StelterBoard Secretary$344-$344
Charles LedgerBoard Member$281-$281
Rodney SpencerBoard Member$250-$250

Highest Paid Contractors

ContractorServicesLocationCompensation
Constellation Schools LLCManagement Services & Staffing5730 BROADVIEW ROAD, Parma, OH 44134$409,304
Revenue and Support

Revenue Composition

Contributions and Grants
$3,132,000
Program Service Revenue
$412,432
Investment Income
$6,208
Other Revenue
$11,591
Change in Net Assets
$35,102

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,562,231
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$3,562,231
Total Revenue per Form 990
$3,562,231
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,863,132
Other Expenses$1,663,997
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,224,669$139,707-$1,364,376
Interest$392,505$43,612-$436,117
Fees for Services Management-$302,550-$302,550
Other Employee Benefits$214,057$26,589-$240,646
Pension Plan Contributions$178,739$19,727-$198,466
Depreciation Depletion$177,007$19,667-$196,674
Fees for Services Other$148,554$25,000-$173,554
Office Expenses$149,491$22,224-$171,715
Occupancy$141,141$15,682-$156,823
Information Technology$50,637$5,626-$56,263
Current Officers, Directors, Trustees, and Key Employees-$33,456-$33,456
Payroll Taxes$24,135$2,053-$26,188
Fees for Services Accounting-$16,350-$16,350
Insurance$12,222$3,385-$15,607
Conferences and Meetings$12,483$1,387-$13,870
Advertising-$4,179-$4,179
Other Expenses$580$1,775-$580
All Other Expenses-$298-$298
Fees for Services Legal-$229-$229
Total Functional Expenses$2,742,195$784,934$0$3,527,129

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,647,917
Expenses per Audited Statements$3,527,129
Total Expenses per Form 990$3,527,129
Expenses Not Reported on Form 990$120,788
Expenses Not Reported on Financial Statements$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 Education.No$409,304
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Net Pension Liability$2,907,142
Ppp Loan Payable$236,000

Bond Issues

BondIssuerIssuedIssue PricePurpose
CCleveland Cuyahoga County Port Authority2014-04-10$3,956,563Refinance prior bond issue, reacquire title to land & buildings,renovations
BCleveland Cuyahoga County Port Authority2014-04-10$2,060,141Refinance prior bond issue, reacquire title to land & buildings,renovations
ACleveland Cuyahoga County Port Authority2014-04-10$800,407Refinance prior bond issue, reacquire title to land & buildings,renovations
DCleveland Cuyahoga County Port Authority2014-04-10$184,185Refinance prior bond issue, reacquire title to land & buildings,renovations

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
C$3,956,563---
B$2,060,141-$184,185-
A$800,407-$270,866-
D$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 35% controlled entity
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 2020. 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: 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

Filer Name
Constellation Schools Westpark
EIN
34-1932957
Phone
2167127600
Address
5730 BROADVIEW RD, PARMA, OH 44134

Signing Officer

Name
Rebecca Keeney
Title
Executive Director
Phone
2167127600
Signed
2021-05-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rebecca Keeney
Formed
2000
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
5
Employees
44
Volunteers
48

Preparer

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

Additional Explanations

FORM 990, PART XI, LINE 9:

Other changes in net assets-990 -120,788.

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:

Current period adjustment- adoption of gasb 68 and gasb 75 120,788.

Raw XML AppendixShowing 400 of 714 raw XML fields

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/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0399348
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0375483
IRS990/AccountsReceivableGrp/BOYAmt03750
IRS990/AccountsReceivableGrp/EOYAmt0775
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0CONSTELLATION 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.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt04179
IRS990/AdvertisingGrp/TotalAmt04179
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0298
IRS990/AllOtherExpensesGrp/TotalAmt0298
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0CONSTELLATION SCHOOLS LLC
IRS990/BooksInCareOfDetail/PhoneNum02167127600
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt05730 BROADVIEW RD
IRS990/BooksInCareOfDetail/USAddress/CityNm0PARMA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990/BooksInCareOfDetail/USAddress/ZIPCd044134
IRS990/BusinessRlnWith35CtrlEntInd01
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt01426788
IRS990/CashNonInterestBearingGrp/EOYAmt01804660
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt01
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt033456
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt033456
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt01387
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt012483
IRS990/ConferencesMeetingsGrp/TotalAmt013870
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContractorCompensationGrp/CompensationAmt0409304
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt05730 BROADVIEW ROAD
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0PARMA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0OH
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd044134
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0CONSTELLATION SCHOOLS LLC
IRS990/ContractorCompensationGrp/ServicesDesc0MANAGEMENT SERVICES & STAFFING
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt03132000
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt06208
IRS990/CYOtherExpensesAmt01663997
IRS990/CYOtherRevenueAmt011591
IRS990/CYProgramServiceRevenueAmt0412432
IRS990/CYRevenuesLessExpensesAmt035102
IRS990/CYSalariesCompEmpBnftPaidAmt01863132
IRS990/CYTotalExpensesAmt03527129
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt03562231
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt0679840
IRS990/DeferredRevenueGrp/EOYAmt0622807
IRS990/DelegationOfMgmtDutiesInd01
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt019667
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0177007
IRS990/DepreciationDepletionGrp/TotalAmt0196674
IRS990/Desc0PRIMARY EDUCATION- SERVED 283 STUDENTS IN KINDERGARTEN THROUGH FOURTH GRADE.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt0450315
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt0447503
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt044
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/EscrowAccountInd01
IRS990/ExpenseAmt02742195
IRS990/FamilyOrBusinessRlnInd01
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt016350
IRS990/FeesForServicesAccountingGrp/TotalAmt016350
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt0229
IRS990/FeesForServicesLegalGrp/TotalAmt0229
IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt0302550
IRS990/FeesForServicesManagementGrp/TotalAmt0302550
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt025000
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0148554
IRS990/FeesForServicesOtherGrp/TotalAmt0173554
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt72.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt82.50
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt62972
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt71656
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt8614
IRS990/Form990PartVIISectionAGrp/PersonNm0DAN ZIEMBA
IRS990/Form990PartVIISectionAGrp/PersonNm1BOGUSIA CHMIELEWSKI
IRS990/Form990PartVIISectionAGrp/PersonNm2RODNEY SPENCER
IRS990/Form990PartVIISectionAGrp/PersonNm3CHARLES LEDGER
IRS990/Form990PartVIISectionAGrp/PersonNm4DONNA STELTER
IRS990/Form990PartVIISectionAGrp/PersonNm5THOMAS BABB
IRS990/Form990PartVIISectionAGrp/PersonNm6REBECCA KEENEY
IRS990/Form990PartVIISectionAGrp/PersonNm7CAROLINE ZITO
IRS990/Form990PartVIISectionAGrp/PersonNm8RICK LUKICH
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0344
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1344
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt2250
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt3281
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt4344
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt5506
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt611574
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt76572
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt88000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/TitleTxt0BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt5CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt6EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt8LEGAL COUNCIL
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02000
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GovernmentGrantsAmt03132000
IRS990/GrantsPayableGrp/BOYAmt027531
IRS990/GrantsPayableGrp/EOYAmt037773
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt03562231
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt05626
IRS990/InformationTechnologyGrp/ProgramServicesAmt050637
IRS990/InformationTechnologyGrp/TotalAmt056263
IRS990/InsuranceGrp/ManagementAndGeneralAmt03385
IRS990/InsuranceGrp/ProgramServicesAmt012222
IRS990/InsuranceGrp/TotalAmt015607
IRS990/InterestGrp/ManagementAndGeneralAmt043612
IRS990/InterestGrp/ProgramServicesAmt0392505
IRS990/InterestGrp/TotalAmt0436117
IRS990/InvestmentIncomeGrp/ExclusionAmt06208
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt06208
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsProgramRelatedGrp/BOYAmt0702018
IRS990/InvestmentsProgramRelatedGrp/EOYAmt0698437
IRS990/InvestTaxExemptBondsInd00
IRS990/IRPDocumentCnt01
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01743548
IRS990/LandBldgEquipBasisNetGrp/BOYAmt04647069
IRS990/LandBldgEquipBasisNetGrp/EOYAmt04490323
IRS990/LandBldgEquipCostOrOtherBssAmt06233871
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/MortgNotesPyblScrdInvstPropGrp/EOYAmt028570
IRS990/NetAssetsOrFundBalancesBOYAmt0-1846357
IRS990/NetAssetsOrFundBalancesEOYAmt0-1932043
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0-2296672
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0-2379546
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt015682
IRS990/OccupancyGrp/ProgramServicesAmt0141141
IRS990/OccupancyGrp/TotalAmt0156823
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt022224
IRS990/OfficeExpensesGrp/ProgramServicesAmt0149491
IRS990/OfficeExpensesGrp/TotalAmt0171715
IRS990/OfficerMailingAddressInd00
IRS990/OnBehalfOfIssuerInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0800305
IRS990/OtherAssetsTotalGrp/EOYAmt0781611
IRS990/OtherChangesInNetAssetsAmt0-120788
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt026589
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0214057
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0240646
IRS990/OtherExpensesGrp/Desc0SPONSOR FEES
IRS990/OtherExpensesGrp/Desc1ALL OTHER EXPENSES
IRS990/OtherExpensesGrp/Desc2BOND FEES
IRS990/OtherExpensesGrp/Desc3STUDENT ACTIVITIES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt064966
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt136472
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21775
IRS990/OtherExpensesGrp/ProgramServicesAmt015975
IRS990/OtherExpensesGrp/ProgramServicesAmt1580
IRS990/OtherExpensesGrp/TotalAmt064966
IRS990/OtherExpensesGrp/TotalAmt136472
IRS990/OtherExpensesGrp/TotalAmt217750
IRS990/OtherExpensesGrp/TotalAmt3580
IRS990/OtherLiabilitiesGrp/BOYAmt02789828
IRS990/OtherLiabilitiesGrp/EOYAmt03143142
IRS990/OtherRevenueMiscGrp/BusinessCd0611110
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt011591
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt011591
IRS990/OtherRevenueTotalAmt011591
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0139707
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01224669
IRS990/OtherSalariesAndWagesGrp/TotalAmt01364376
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02053
IRS990/PayrollTaxesGrp/ProgramServicesAmt024135
IRS990/PayrollTaxesGrp/TotalAmt026188
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt019727
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0178739
IRS990/PensionPlanContributionsGrp/TotalAmt0198466
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt045230
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt027285
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0751691
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0687438
IRS990/PrincipalOfficerNm0REBECCA KEENEY
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611110
IRS990/ProgramServiceRevenueGrp/BusinessCd1611110
IRS990/ProgramServiceRevenueGrp/BusinessCd2611110
IRS990/ProgramServiceRevenueGrp/BusinessCd3611110
IRS990/ProgramServiceRevenueGrp/BusinessCd4611110
IRS990/ProgramServiceRevenueGrp/Desc0RENTAL-RELATED ACTIVIT
IRS990/ProgramServiceRevenueGrp/Desc1SERVICES FEES- OTHER S
IRS990/ProgramServiceRevenueGrp/Desc2BREAKFAST/LUNCH PROGRA
IRS990/ProgramServiceRevenueGrp/Desc3MATERIAL FEES
IRS990/ProgramServiceRevenueGrp/Desc4SCHOOL FIELD TRIPS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0237500
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1156150
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt210052
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt37860
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt4870
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0237500
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1156150
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt210052
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt37860
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4870
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt02902882
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt010058
IRS990/PYOtherExpensesAmt01717462
IRS990/PYOtherRevenueAmt0148
IRS990/PYProgramServiceRevenueAmt0451495
IRS990/PYRevenuesLessExpensesAmt0-205798
IRS990/PYSalariesCompEmpBnftPaidAmt01852919
IRS990/PYTotalExpensesAmt03570381
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03364583
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt035102
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd01
IRS990/RevenueAmt0424023
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0302072
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0301779
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt04100783
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01650827
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt05751610
IRS990ScheduleD/EquipmentGrp/BookValueAmt066640
IRS990ScheduleD/EquipmentGrp/DepreciationAmt092721
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0159361
IRS990ScheduleD/ExpensesNotReportedAmt0120788
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt03527129
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt0698437
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc0BOND RESERVE ACCOUNTS
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd0F
IRS990ScheduleD/LandGrp/BookValueAmt0322900
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0322900
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0603359
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt126703
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt2151549
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEFERRED ASSETS- BOND ISSUE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1DEPOSIT
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2NET OPEB ASSETS
IRS990ScheduleD/OtherExpensesIncludedAmt0120788
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02907142
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1236000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NET PENSION LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PPP LOAN PAYABLE
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt03562231
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0"THIS IS A GOVERNMENTAL ENTERPRISE- FIN 48 DOES NOT APPLY."
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1CURRENT PERIOD ADJUSTMENT- ADOPTION OF GASB 68 AND GASB 75 120,788.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04490323
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0781611
IRS990ScheduleD/TotalBookValueProgramRltdAmt0698437
IRS990ScheduleD/TotalExpensesPerForm990Amt03527129
IRS990ScheduleD/TotalLiabilityAmt03143142
IRS990ScheduleD/TotalRevenuePerForm990Amt03562231
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03562231
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03647917
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

No mirrored PDF or thumbnail assets are attached yet.

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