Civic Intelligence

Constellation Schools Westpark Community Elementary

990 • Fiscal year 2022 • EIN 34-1932957

Jul 01, 2021 to Jun 30, 2022 • Filed on May 10, 2023

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

1.13x

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

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Liabilities / Revenue

92nd percentile

2.80x

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

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Net Margin

61st percentile

13%

Higher net margin than 61% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Top Officer Pay

22nd percentile

$0

Higher top officer pay than 22% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Asset Growth

48th percentile

0.1%

Faster asset growth than 48% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Revenue Growth

22nd percentile

-15%

Faster revenue growth than 22% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Assets

Up

$8,882,648

Up $7,606 (+0.1%) from 2021

Net Assets

Up

-$1,120,992

Up $465,686 (+29%) from 2021

Liabilities

Down

$10,003,640

Down $458,080 (-4.4%) from 2021

Revenue

Down

$3,571,166

Down $615,495 (-15%) from 2021

Expenses

Down

$3,105,480

Down $735,816 (-19%) from 2021

Net Income

Up

$465,686

Up $120,321 (+35%) from 2021

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

2022

Assets$8,882,648
Liabilities$10,003,640
Net Assets-$1,120,992

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

2022

Revenue$3,571,166
Expenses$3,105,480
Net Income$465,686
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 10, 2023
Return Version
2021v4.2
Gross Receipts
$3,574,573
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$4,416,354$4,286,821▼ $129,533
Cash and Non-Interest-Bearing Accounts$1,600,839$1,890,594▲ $289,755
Prepaid Expenses and Deferred Charges$638,074$780,095▲ $142,021
Investments Program Related$696,790$696,662▼ $128
Savings and Temporary Cash Investments$302,048$288,911▼ $13,137
Pledges and Grants Receivable$412,644$179,858▼ $232,786
Accounts Receivable$21,230$675▼ $20,555
Total Assets$8,875,042$8,882,648▲ $7,606
Other Assets Total$787,063$759,032▼ $28,031
Liabilities
Tax Exempt Bond Liabilities$6,396,060$6,270,841▼ $125,219
Other Liabilities$3,080,093$1,732,846▼ $1,347,247
Deferred Revenue$495,899$1,675,441▲ $1,179,542
Accounts Payable and Accrued Expenses$475,383$324,512▼ $150,871
Grants Payable$14,285$0▼ $14,285
Total Liabilities$10,461,720$10,003,640▼ $458,080
Net Assets / Fund Balance
Net Assets With Donor Restrictions$486,764$483,524▼ $3,240
Net Assets Without Donor Restrictions$-2,073,442$-1,604,516▲ $468,926
Total Net Assets Fund Balance$-1,586,678$-1,120,992▲ $465,686
Total Liabilities and Net Assets / Fund Balance$8,875,042$8,882,648▲ $7,606

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,874,445$1,973,366$5,847,811
Land$322,900-$322,900
Equipment$89,476$120,791$210,267
Investment Program Related Org$696,662--
Other Assets Org$196,515--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Charles LedgerBoard President
Bogusia ChmielewskiBoard Vice President
Rodney SpencerBoard Member
Thomas BonnerBoard Member
Donna StelterBoard Secretary
Rebecca Keeney Term Ended Oct 21Executive Director
Rick Lukich Term Ended Oct 21Legal Council
Dave MassaTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Accel Schools OhioManagement Services4700 ROCKSIDE ROAD, Independence, OH 44131$243,568
Constellation Schools LLCManagement Services & Staffing5730 BROADVIEW ROAD, Parma, OH 44134$133,714
Preferred Meal System INCStudent Food ServicesPO BOX 74008679, Chicago, IL 60674$110,789
Revenue and Support

Revenue Composition

Contributions and Grants
$3,326,299
Program Service Revenue
$239,550
Investment Income
$0
Other Revenue
$5,317
Change in Net Assets
$465,686

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,571,166
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$3,407
Total Revenue per Audited Statements
$3,574,573
Total Revenue per Form 990
$3,571,166
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,641,188
Salaries, Compensation, and Employee Benefits$1,464,292
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,218,827$135,425-$1,354,252
Interest$414,375$46,041-$460,416
Fees for Services Management-$340,201-$340,201
Occupancy$168,585$18,732-$187,317
Fees for Services Other$149,736$32,000-$181,736
Depreciation Depletion$162,395$18,044-$180,439
Office Expenses$86,664$9,629-$96,293
Other Employee Benefits$75,740$8,416-$84,156
Information Technology$50,911$5,657-$56,568
Payroll Taxes$23,296$2,588-$25,884
Fees for Services Accounting-$23,239-$23,239
Insurance$7,086$2,238-$9,324
Other Expenses$4,376$18,642-$4,376
Advertising-$3,193-$3,193
Fees for Services Legal-$2,348-$2,348
Travel-$583-$583
Total Functional Expenses$2,379,050$726,430$0$3,105,480

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,108,887
Expenses per Audited Statements$3,105,480
Total Expenses per Form 990$3,105,480
Expenses Not Reported on Form 990$3,407
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
Fundraising Gross Income$6,762
Fundraising Direct Expenses$3,407
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$133,714
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Net Pension Liability$1,732,846

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---
A$800,407-$125,219-
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

Westpark community elementary entered into a contract with constellation schools llc and accel schools to provide legal, financial, and business management services for fiscal year 2022. 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>.

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
Dave Massa
Title
Treasurer
Phone
2167127600
Signed
2023-05-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dave Massa
Formed
2000
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
5
Employees
53
Volunteers
0

Preparer

Firm
Rea & Associates Inc
Address
905 ZANE STREET 2ND FLOOR, ZANESVILLE, OH 43701
Preparer
M Katherine Brown CPA
Phone
7404542461
Supplemental Narrative

Additional Explanations

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 XI, LINE 2D - OTHER ADJUSTMENTS:

Fundraising expense netted with revenue 3,407.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Fundraising expense netted with revenue 3,407.

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IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt7LEGAL COUNCIL
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02000
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/FundraisingDirectExpensesAmt03407
IRS990/FundraisingGrossIncomeAmt06762
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GovernmentGrantsAmt03326299
IRS990/GrantsPayableGrp/BOYAmt014285
IRS990/GrantsPayableGrp/EOYAmt00
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt03574573
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt05657
IRS990/InformationTechnologyGrp/ProgramServicesAmt050911
IRS990/InformationTechnologyGrp/TotalAmt056568
IRS990/InsuranceGrp/ManagementAndGeneralAmt02238
IRS990/InsuranceGrp/ProgramServicesAmt07086
IRS990/InsuranceGrp/TotalAmt09324
IRS990/InterestGrp/ManagementAndGeneralAmt046041
IRS990/InterestGrp/ProgramServicesAmt0414375
IRS990/InterestGrp/TotalAmt0460416
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsProgramRelatedGrp/BOYAmt0696790
IRS990/InvestmentsProgramRelatedGrp/EOYAmt0696662
IRS990/InvestTaxExemptBondsInd00
IRS990/IRPDocumentCnt01
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt02094157
IRS990/LandBldgEquipBasisNetGrp/BOYAmt04416354
IRS990/LandBldgEquipBasisNetGrp/EOYAmt04286821
IRS990/LandBldgEquipCostOrOtherBssAmt06380978
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/NetAssetsOrFundBalancesBOYAmt0-1586678
IRS990/NetAssetsOrFundBalancesEOYAmt0-1120992
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt03355
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt03355
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0-2073442
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0-1604516
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt018732
IRS990/OccupancyGrp/ProgramServicesAmt0168585
IRS990/OccupancyGrp/TotalAmt0187317
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt09629
IRS990/OfficeExpensesGrp/ProgramServicesAmt086664
IRS990/OfficeExpensesGrp/TotalAmt096293
IRS990/OfficerMailingAddressInd00
IRS990/OnBehalfOfIssuerInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0787063
IRS990/OtherAssetsTotalGrp/EOYAmt0759032
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt08416
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt075740
IRS990/OtherEmployeeBenefitsGrp/TotalAmt084156
IRS990/OtherExpensesGrp/Desc0SPONSOR FEES
IRS990/OtherExpensesGrp/Desc1BOND FEES
IRS990/OtherExpensesGrp/Desc2ALL OTHER EXPENSES
IRS990/OtherExpensesGrp/Desc3STUDENT ACTIVITIES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt057558
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11896
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt218642
IRS990/OtherExpensesGrp/ProgramServicesAmt017059
IRS990/OtherExpensesGrp/ProgramServicesAmt14376
IRS990/OtherExpensesGrp/TotalAmt057558
IRS990/OtherExpensesGrp/TotalAmt118955
IRS990/OtherExpensesGrp/TotalAmt218642
IRS990/OtherExpensesGrp/TotalAmt34376
IRS990/OtherLiabilitiesGrp/BOYAmt03080093
IRS990/OtherLiabilitiesGrp/EOYAmt01732846
IRS990/OtherRevenueMiscGrp/BusinessCd0611110
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt01962
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01962
IRS990/OtherRevenueTotalAmt01962
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0135425
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01218827
IRS990/OtherSalariesAndWagesGrp/TotalAmt01354252
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02588
IRS990/PayrollTaxesGrp/ProgramServicesAmt023296
IRS990/PayrollTaxesGrp/TotalAmt025884
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0412644
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0179858
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0638074
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0780095
IRS990/PrincipalOfficerNm0DAVE MASSA
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611110
IRS990/ProgramServiceRevenueGrp/BusinessCd1611110
IRS990/ProgramServiceRevenueGrp/Desc0RENTAL-RELATED ACTIVIT
IRS990/ProgramServiceRevenueGrp/Desc1MATERIAL FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0237500
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt12050
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0237500
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt12050
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt03654032
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt01728200
IRS990/PYOtherRevenueAmt078822
IRS990/PYProgramServiceRevenueAmt0453807
IRS990/PYRevenuesLessExpensesAmt0345365
IRS990/PYSalariesCompEmpBnftPaidAmt02113096
IRS990/PYTotalExpensesAmt03841296
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt04186661
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0465686
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd01
IRS990/RevenueAmt0241512
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0302048
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0288911
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt03874445
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01973366
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt05847811
IRS990ScheduleD/EquipmentGrp/BookValueAmt089476
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0120791
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0210267
IRS990ScheduleD/ExpensesNotReportedAmt03407
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt03105480
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt0696662
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc0BOND RESERVE ACCOUNTS
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd0F
IRS990ScheduleD/LandGrp/BookValueAmt0322900
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0322900
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0562517
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1196515
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEFERRED ASSETS- BOND ISSUE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1NET OPEB ASSETS
IRS990ScheduleD/OtherExpensesIncludedAmt03407
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01732846
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NET PENSION LIABILITY
IRS990ScheduleD/OtherRevenueAmt03407
IRS990ScheduleD/RevenueNotReportedAmt03407
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt03571166
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0"THIS IS A GOVERNMENTAL ENTERPRISE- FIN 48 DOES NOT APPLY."
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1FUNDRAISING EXPENSE NETTED WITH REVENUE 3,407.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2FUNDRAISING EXPENSE NETTED WITH REVENUE 3,407.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04286821
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0759032
IRS990ScheduleD/TotalBookValueProgramRltdAmt0696662
IRS990ScheduleD/TotalExpensesPerForm990Amt03105480
IRS990ScheduleD/TotalLiabilityAmt01732846
IRS990ScheduleD/TotalRevenuePerForm990Amt03571166
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03574573
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03108887
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd00
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0OUR NONDISCRIMINATTION POLICY IS STATED ON OFFICIAL FORMS AND COMMUNICATIONS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE SCHOOL IS A CHARTER SCHOOL SUPPORTED BY OHIO TAXES AND BY LAW CANNOT CHARGE ANY TUITION.THERE IS THEREFORE NO NEED TO OFFER SCHOLARSHIPS OR FINANCIAL ASSISTANCE.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2THE SCHOOL RECEIVES US DEPARTMENT OF EDUCATION TITLE FUNDING THOUGH THE OHIO DEPARTMENT OF EDUCATION TO SUPPLEMENT EDUCATIONAL PROGRAMS, PROVIDE ASSISTANCE TO STUDENTS IN NEED AND TO PROVIDE A SCHOOL LUNCH PROGRAM. THE STATE OF OHIO ALSO PROVIDES FUNDING FOR PROFESSIONAL DEVELOPMENT, DATA REPORTING AND COMMUNICATIONS. ALL SUCH FUNDS RECEIVED HAVE BEEN REPORTED AS GOVERNMENT CONTRIBUTIONS ON FORM 990 PART VIII, LINE 1E.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE E, PART I, LINE 6
IRS990/ScheduleJRequiredInd00
IRS990ScheduleK/ProceduresCorrectiveActionGrp/BondReferenceCd0A
IRS990ScheduleK/ProceduresCorrectiveActionGrp/BondReferenceCd1B
IRS990ScheduleK/ProceduresCorrectiveActionGrp/BondReferenceCd2C
IRS990ScheduleK/ProceduresCorrectiveActionGrp/BondReferenceCd3D
IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd00
IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd10
IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd20
IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd30
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd1B
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd2C
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd3D
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/ExceptionToRebateInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/ExceptionToRebateInd10

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