Civic Intelligence

Constellation Schools Elyria Community Elementary

990 • Fiscal year 2014 • EIN 34-1932960

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

78th percentile

0.50x

Higher debt load relative to assets than 78% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

77th percentile

0.50x

Higher debt load relative to revenue than 77% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

63rd percentile

7.6%

Higher net margin than 63% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

36th percentile

$7,492

Higher top officer pay than 36% of similar nonprofits.

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

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

94th percentile

66%

Faster asset growth than 94% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M 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

$3,884,882

Up $1,860,298 (+92%) from 2012

Net Assets

Up

$1,936,765

Up $705,857 (+57%) from 2012

Liabilities

Up

$1,948,117

Up $1,154,441 (+145%) from 2012

Revenue

$3,877,053

No earlier filing loaded for comparison.

Expenses

Up

$3,581,058

Up $761,297 (+27%) from 2012

Net Income

$295,995

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.

$10M$5.0M$0-$5.0MAssets 2010: $1,500,645Liabilities 2010: $784,990Net Assets 2010: $715,6552010Assets 2011: $1,645,369Liabilities 2011: $691,155Net Assets 2011: $954,2142011Assets 2012: $2,024,584Liabilities 2012: $793,676Net Assets 2012: $1,230,9082012Assets 2014: $3,884,882Liabilities 2014: $1,948,117Net Assets 2014: $1,936,7652014Assets 2015: $4,188,246Liabilities 2015: $5,602,244Net Assets 2015: -$1,413,9982015Assets 2016: $4,703,399Liabilities 2016: $6,492,961Net Assets 2016: -$1,789,5622016Assets 2017: $5,711,414Liabilities 2017: $8,382,589Net Assets 2017: -$2,671,1752017Assets 2018: $5,615,377Liabilities 2018: $7,735,913Net Assets 2018: -$2,120,5362018Assets 2019: $5,081,024Liabilities 2019: $6,972,430Net Assets 2019: -$1,891,4062019Assets 2020: $5,392,340Liabilities 2020: $7,090,815Net Assets 2020: -$1,698,4752020Assets 2021: $5,735,775Liabilities 2021: $6,572,485Net Assets 2021: -$836,7102021Assets 2022: $6,502,199Liabilities 2022: $5,961,598Net Assets 2022: $540,6012022

Highlighted filing

2014

Assets$3,884,882
Liabilities$1,948,117
Net Assets$1,936,765

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $1,981,5932010Expenses 2011: $2,047,9792011Expenses 2012: $2,819,7612012Revenue 2014: $3,877,053Expenses 2014: $3,581,058Net Income 2014: $295,9952014Revenue 2015: $4,033,093Expenses 2015: $3,883,070Net Income 2015: $150,0232015Revenue 2016: $4,382,143Expenses 2016: $4,252,897Net Income 2016: $129,2462016Revenue 2017: $4,495,007Expenses 2017: $4,556,374Net Income 2017: -$61,3672017Revenue 2018: $4,388,573Expenses 2018: $4,439,631Net Income 2018: -$51,0582018Revenue 2019: $4,353,364Expenses 2019: $4,473,717Net Income 2019: -$120,3532019Revenue 2020: $4,770,332Expenses 2020: $4,291,106Net Income 2020: $479,2262020Revenue 2021: $5,222,219Expenses 2021: $4,360,454Net Income 2021: $861,7652021Revenue 2022: $4,749,970Expenses 2022: $3,372,659Net Income 2022: $1,377,3112022

Highlighted filing

2014

Revenue$3,877,053
Expenses$3,581,058
Net Income$295,995
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
May 11, 2015
Return Version
2013v4.0
Gross Receipts
$3,877,053
Mission and Program Overview

Mission

Constellation schools: elyria 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: elyria 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$1,242,307$2,474,185▲ $1,231,878
Cash and Non-Interest-Bearing Accounts$1,040,454$1,362,895▲ $322,441
Accounts Receivable$15,610$17,017▲ $1,407
Pledges and Grants Receivable$14,047$1,108▼ $12,939
Prepaid Expenses and Deferred Charges$200--
Total Assets$2,346,295$3,884,882▲ $1,538,587
Other Assets Total$33,677$29,677▼ $4,000
Liabilities
Mortgage Notes Payable Secured by Investment Property$525,572$1,607,305▲ $1,081,733
Accounts Payable and Accrued Expenses$28,229$234,566▲ $206,337
Other Liabilities$131,642$83,628▼ $48,014
Deferred Revenue$20,082$22,618▲ $2,536
Total Liabilities$705,525$1,948,117▲ $1,242,592
Net Assets / Fund Balance
Unrestricted Net Assets$1,640,770$1,936,765▲ $295,995
Total Net Assets Fund Balance$1,640,770$1,936,765▲ $295,995
Total Liabilities and Net Assets / Fund Balance$2,346,295$3,884,882▲ $1,538,587

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,775,542$303,276$2,078,818
Land$551,686-$551,686
Equipment$146,957$205,253$352,210
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
Elizabeth ChmielewskiBoard Member$375-$375
Jerome BednarBoard Member$375-$375
John NogaBoard President$375-$375
Leo TischerBoard Member$344-$344
Mark StypczynskiBoard Secretary$313-$313

Highest Paid Contractors

ContractorServicesLocationCompensation
Constellation Schools LLCManagement Services & Staffing-$577,070
Revenue and Support

Revenue Composition

Contributions and Grants
$3,708,123
Program Service Revenue
$119,741
Investment Income
$0
Other Revenue
$49,189
All Other Contributions
$200
Change in Net Assets
$295,995

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,877,053
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$3,877,053
Total Revenue per Form 990
$3,877,053
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,058,311
Other Expenses$1,522,747
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,371,173$196,675-$1,567,848
Fees for Services Management-$390,299-$390,299
Fees for Services Other$297,885--$297,885
Occupancy$221,326$24,592-$245,918
Pension Plan Contributions$195,322$28,025-$223,347
Other Employee Benefits$184,335$27,976-$212,311
Office Expenses$170,691$11,947-$182,638
Depreciation Depletion$101,393$11,266-$112,659
Interest$61,033$6,781-$67,814
Information Technology$49,178$5,464-$54,642
Conferences and Meetings$35,564$3,952-$39,516
Payroll Taxes$34,074$4,999-$39,073
Insurance$13,575$3,898-$17,473
Current Officers, Directors, Trustees, and Key Employees-$15,732-$15,732
Advertising-$13,416-$13,416
Fees for Services Accounting-$9,115-$9,115
Travel$2,987$926-$3,913
Other Expenses$3,047$8,456-$3,047
All Other Expenses-$1,094-$1,094
Total Functional Expenses$2,764,976$816,082$0$3,581,058

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,581,058
Total Expenses per Audited Statements$3,581,058
Total Expenses per Form 990$3,581,058
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 EducationNo$577,070
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Capital Lease Equipment Payable$83,628
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: elyria 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: elyria 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
34-1932960
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
65
Volunteers
68

Preparer

Phone
7404325658
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."

Raw XML AppendixShowing 400 of 508 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.

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IRS990/OfficeExpensesGrp/TotalAmt0182638
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt033677
IRS990/OtherAssetsTotalGrp/EOYAmt029677
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt027976
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0184335
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0212311
IRS990/OtherExpensesGrp/Desc0SPONSOR FEES
IRS990/OtherExpensesGrp/Desc1MISCELLANEOUS EXPENSES
IRS990/OtherExpensesGrp/Desc2BANK SERVICE CHARGES
IRS990/OtherExpensesGrp/Desc3STUDENT ACTIVITIES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt049323
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12146
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt28456
IRS990/OtherExpensesGrp/ProgramServicesAmt023393
IRS990/OtherExpensesGrp/ProgramServicesAmt13047
IRS990/OtherExpensesGrp/TotalAmt049323
IRS990/OtherExpensesGrp/TotalAmt125539
IRS990/OtherExpensesGrp/TotalAmt28456
IRS990/OtherExpensesGrp/TotalAmt33047
IRS990/OtherLiabilitiesGrp/BOYAmt0131642
IRS990/OtherLiabilitiesGrp/EOYAmt083628
IRS990/OtherRevenueMiscGrp/BusinessCd0611110
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt049189
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt049189
IRS990/OtherRevenueTotalAmt049189
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0196675
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01371173
IRS990/OtherSalariesAndWagesGrp/TotalAmt01567848
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04999
IRS990/PayrollTaxesGrp/ProgramServicesAmt034074
IRS990/PayrollTaxesGrp/TotalAmt039073
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt028025
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0195322
IRS990/PensionPlanContributionsGrp/TotalAmt0223347
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt014047
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt01108
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0200
IRS990/PrincipalOfficerNm0THOMAS BABB
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611110
IRS990/ProgramServiceRevenueGrp/BusinessCd1611110
IRS990/ProgramServiceRevenueGrp/BusinessCd2611110
IRS990/ProgramServiceRevenueGrp/Desc0MATERIALS FEES
IRS990/ProgramServiceRevenueGrp/Desc1BREAKFAST/LUNCH PROGRA
IRS990/ProgramServiceRevenueGrp/Desc2FIELD TRIP FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt094655
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt117768
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt27318
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt094655
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt117768
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt27318
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt03558225
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt01357980
IRS990/PYOtherRevenueAmt08074
IRS990/PYProgramServiceRevenueAmt0123281
IRS990/PYRevenuesLessExpensesAmt0409862
IRS990/PYSalariesCompEmpBnftPaidAmt01921738
IRS990/PYTotalExpensesAmt03279718
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03689580
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0295995
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0168930
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt01775542
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0303276
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02078818
IRS990ScheduleD/EquipmentGrp/BookValueAmt0146957
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0205253
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0352210
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt03581058
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0551686
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0551686
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt083628
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CAPITAL LEASE EQUIPMENT PAYABLE
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt03877053
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0"THIS IS A GOVERNMENTAL ENTERPRISE- FIN 48 DOES NOT APPLY."
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02474185
IRS990ScheduleD/TotalExpensesPerForm990Amt03581058
IRS990ScheduleD/TotalLiabilityAmt083628
IRS990ScheduleD/TotalRevenuePerForm990Amt03877053
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03877053
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03581058
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 NONDISCRIMINATION 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 THROUGH 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
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine10CONSTELLATION SCHOOLS LLC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0ENTITY OWNED MORE THEN 35% BY EXECUTIVE DIRECTOR AND CFO OF FILING ORG.
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0577070
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0MANAGEMENT SERVICES AND STAFFING OF PRIMARY EDUCATION
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BUSINESS RELATIONSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CONSTELLATION SCHOOLS: ELYRIA 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE 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: ELYRIA 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>.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6COMPENSATION OF BOARD MEMBERS AND TOP MANAGEMENT OFFICERS IS PROVIDED BY CONTRACT THROUGH A MANAGEMENT AGREEMENT WITH CONSTELLATION SCHOOLS LLC AS A COMMON PAY MASTER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE 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.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VII, SECTION A, LINE 1B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 2C
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd20
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine10CONSTELLATION SCHOOLSOLD BROOKLYN COMMUNITY ELEMENTARY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine11CONSTELLATION SCHOOLS LORAIN COMMUNITY ELEMENTARY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine12CONSTELLATION SCHOOLSPARMA COMMUNITY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0311530830
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1341932959
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN2341911935
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt2501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd2OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0TO OPERATE AS AN EDUCATIONAL INSTITUTION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1TO OPERATE AS AN EDUCATIONAL INSTITUTION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2TO OPERATE AS AN EDUCATIONAL INSTITUTION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0170(B)(1)(A)(II)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt1170(B)(1)(A)(II)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt2170(B)(1)(A)(II)

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.50$5.96$0.54$4.75$3.37$1.38
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.74$6.57$0.84$5.22$4.36$0.86
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.39$7.09$1.70$4.77$4.29$0.48
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.08$6.97$1.89$4.35$4.47$0.12
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.62$7.74$2.12$4.39$4.44$0.05
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.71$8.38$2.67$4.50$4.56$0.06
2016Detailed filing. Detailed filing data is available for this year.$4.70$6.49$1.79$4.38$4.25$0.13
2015Detailed filing. Detailed filing data is available for this year.$4.19$5.60$1.41$4.03$3.88$0.15
2014Detailed filing. Detailed filing data is available for this year.$3.88$1.95$1.94$3.88$3.58$0.30
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.02$0.79$1.23$2.82
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.65$0.69$0.95$2.05
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.50$0.78$0.72$1.98