Civic Intelligence

River Gate High School

990 • Fiscal year 2017 • EIN 34-1933760

Jul 01, 2016 to Jun 30, 2017 • Filed on May 11, 2018

458 Franklin Street SEWarren, OH 44481

(330) 668-1100

Siviq Scores

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

Liabilities / Assets

99th percentile

2.37x

Higher debt load relative to assets than 99% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

86th percentile

1.03x

Higher debt load relative to revenue than 86% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

38th percentile

-0.5%

Higher net margin than 38% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

36th percentile

$1,800

Higher top officer pay than 36% of similar nonprofits.

Top officer pay equals 0.1% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

29th percentile

-2.3%

Faster asset growth than 29% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

56th percentile

7.2%

Faster revenue growth than 56% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$633,314

Down $14,598 (-2.3%) from 2016

Net Assets

Down

-$867,039

Down $6,714 (-0.8%) from 2016

Liabilities

Down

$1,500,353

Down $7,884 (-0.5%) from 2016

Revenue

Up

$1,462,298

Up $98,050 (+7.2%) from 2016

Expenses

Down

$1,469,012

Down $159,477 (-9.8%) from 2016

Net Income

Up

-$6,714

Up $257,527 (+97%) from 2016

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0-$2.0MAssets 2015: $706,689Liabilities 2015: $1,302,773Net Assets 2015: -$596,0842015Assets 2016: $647,912Liabilities 2016: $1,508,237Net Assets 2016: -$860,3252016Assets 2017: $633,314Liabilities 2017: $1,500,353Net Assets 2017: -$867,0392017Assets 2018: $1,021,420Liabilities 2018: $1,359,695Net Assets 2018: -$338,2752018Assets 2019: $1,354,286Liabilities 2019: $1,156,506Net Assets 2019: $197,7802019Assets 2020: $2,064,202Liabilities 2020: $1,133,786Net Assets 2020: $930,4162020Assets 2021: $2,544,499Liabilities 2021: $1,328,720Net Assets 2021: $1,215,7792021Assets 2022: $2,958,010Liabilities 2022: $1,459,207Net Assets 2022: $1,498,8032022Assets 2023: $3,340,762Liabilities 2023: $1,412,344Net Assets 2023: $1,928,4182023Assets 2024: $4,732,975Liabilities 2024: $1,776,504Net Assets 2024: $2,956,4712024

Highlighted filing

2017

Assets$633,314
Liabilities$1,500,353
Net Assets-$867,039

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2015: $1,771,601Expenses 2015: $1,804,196Net Income 2015: -$32,5952015Revenue 2016: $1,364,248Expenses 2016: $1,628,489Net Income 2016: -$264,2412016Revenue 2017: $1,462,298Expenses 2017: $1,469,012Net Income 2017: -$6,7142017Revenue 2018: $1,509,666Expenses 2018: $792,746Net Income 2018: $716,9202018Revenue 2019: $1,780,205Expenses 2019: $1,244,150Net Income 2019: $536,0552019Revenue 2020: $2,372,570Expenses 2020: $1,639,934Net Income 2020: $732,6362020Revenue 2021: $2,265,759Expenses 2021: $1,980,396Net Income 2021: $285,3632021Revenue 2022: $1,996,232Expenses 2022: $1,713,208Net Income 2022: $283,0242022Revenue 2023: $2,414,276Expenses 2023: $1,984,661Net Income 2023: $429,6152023Revenue 2024: $3,074,012Expenses 2024: $2,045,959Net Income 2024: $1,028,0532024

Highlighted filing

2017

Revenue$1,462,298
Expenses$1,469,012
Net Income-$6,714
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 11, 2018
Return Version
2016v3.0
Gross Receipts
$1,462,298
Mission and Program Overview

Mission

To provide an alternative high school opportunity for at-risk and drop-out youth between the ages of 16-21. The school "...will provide a comprehensive, positive educational experience that will impart to each student the knowledge, desire and confidence needed to succeed in reaching his/her goals. The school will strive to motivate, teach, and guide each student through his/her educational growth and development... By emphasizing the development of both cognitive and social skills... In a safe, secure and clean environment."

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$436,246$402,693▼ $33,553
Prepaid Expenses and Deferred Charges$122,131$207,931▲ $85,800
Pledges and Grants Receivable$67,478$22,690▼ $44,788
Accounts Receivable$22,057--
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$647,912$633,314▼ $14,598
Liabilities
Other Liabilities$1,146,538$1,100,104▼ $46,434
Deferred Revenue$159,748$231,293▲ $71,545
Accounts Payable and Accrued Expenses$161,948$149,560▼ $12,388
Grants Payable$40,003$19,396▼ $20,607
Total Liabilities$1,508,237$1,500,353▼ $7,884
Net Assets / Fund Balance
Unrestricted Net Assets$-860,325$-867,039▼ $6,714
Total Net Assets Fund Balance$-860,325$-867,039▼ $6,714
Total Liabilities and Net Assets / Fund Balance$647,912$633,314▼ $14,598

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$7,188$7,188
Compensation and Service Providers

Employees

NameTitleBaseTotal
Thomas S ConleyPresident$1,800$1,800
Larry BonnerTreasurer$1,800$1,800
Pamela G SmithDirector$1,800$1,800
Bernadette McElroydirector$1,675$1,675
Sandra L MatlockSecretary$1,675$1,675

Board Members and Trustees

NameTitle
Jeffrey a Foster CPAfiscal officer

Highest Paid Contractors

ContractorServicesLocationCompensation
Cambridge Education Group LLCeducational management services481 N Cleveland-Massillon Road, akron, OH 44333$1,316,122
Revenue and Support

Revenue Composition

Contributions and Grants
$1,457,380
Program Service Revenue
$0
Investment Income
$2,270
Other Revenue
$2,648
Change in Net Assets
$-6,714

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,462,298
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,462,298
Total Revenue per Form 990
$1,462,298
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,449,842
Salaries, Compensation, and Employee Benefits$19,170
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$1,316,122--$1,316,122
Office Expenses-$133,720-$133,720
Current Officers, Directors, Trustees, and Key Employees$10,875--$10,875
Other Employee Benefits$8,295--$8,295
Total Functional Expenses$1,335,292$133,720$0$1,469,012

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,469,012
Total Expenses per Audited Statements$1,469,012
Total Expenses per Form 990$1,469,012
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Net Pension$1,100,104
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
No
Other officer compensation reviewed
No
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 3

THE SCHOOL CONTRACTS WITH Cambridge Education Group, LLC FOR MOST OF ITS FUNCTIONS. Cambridge Education Group, LLC IS RESPONSIBLE AND ACCOUNTABLE TO THE SCHOOL'S BOARD OF DIRECTORS FOR THE ADMINISTRATION AND OPERATION OF THE SCHOOL. THE SCHOOL IS REQUIRED TO PAY Cambridge Education Group, LLC A CONTINUING FEE OF 18 PERCENT OF THE SCHOOL'S "QUALIFIED GROSS REVENUES". WHILE CONTROL OVER THE MANAGEMENT DUTIES OF THE SCHOOL HAS BEEN DELEGATED TO Cambridge Education Group, LLC, BY VIRTUE OF THE MANAGEMENT AGREEMENT, THE GOVERNING AUTHORITY STILL HAS THE OVERALL RESPONSIBILITY TO OVERSEE THE ACCOUNTING PROCEDURES.

Form 990, Part VI, Section B, line 11B

A copy of the completed form 990 is sent to the board president and school treasurer to be reviewed and signed before filing.

Form 990, Part VI, Section B, line 12C

The governing authority reviews the conflict of interest policy annually.

Form 990, Part VI, Section C, line 19

Upon written or verbal request, documents are made available to the public. However, for the end of the year unaudited financials, a public notice is placed in the local papers stating that the unaudited financials are available for review.

Filing and Contact Details

Filer

Filer Name
River Gate High School
EIN
34-1933760
Phone
3306681100
Address
458 Franklin Street SE, Warren, OH 44481

Signing Officer

Name
Jeff Foster
Title
Fiscal Officer
Phone
3306681100
Signed
2018-05-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Thomas Conley
Formed
2000
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
0

Preparer

Firm
Skoda Minotti & Co
Address
3320 West Market Street Ste 300, Fairlawn, OH 44333
Preparer
Jeffrey A Foster CPA
Phone
3306681100
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C:

The organization does have a committeee that assumes oversight responsibility of the audit, review of its financial statements, and selection of an independent accountant. This policy has been in place since inception.

Raw XML Appendix360 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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IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd00
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0A STATEMENT READING "ALL EDUCATIONAL PROGRAMS ARE AVAILABLE WITHOUT REGARD TO RACE, COLOR, NATIONAL ORIGIN, SEX OR DISABILITY" IS ALWAYS INCLUDED. THIS STATEMENT IS PUBLISHED IN THE PARENT/STUDENT HANDBOOK, BOARD POLICY BOOK AND ON THE WEBSITE.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION DOES NOT PROVIDE SCHOLARSHIPS OR FINANCIAL ASSISTANCE.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2THE SCHOOL CURRENTLY PARTICIPATES IN THE STATE FOUNDATION PROGRAM. REVENUES RECEIVED FROM THIS PROGRAM ARE RECOGNIZED AS OPERATING REVENUES IN THE ACCOUNTING PERIOD IN WHICH ALL ELIGIBILITY REQUIREMENTS HAVE BEEN MET. THE SCHOOL ALSO PARTICIPATES IN THE FEDERAL CHARTER SCHOOL GRANT PROGRAM THROUGH THE OHIO DEPARTMENT OF EDUCATION.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Part I, Line 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Part I, Line 6
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL CONTRACTS WITH Cambridge Education Group, LLC FOR MOST OF ITS FUNCTIONS. Cambridge Education Group, LLC IS RESPONSIBLE AND ACCOUNTABLE TO THE SCHOOL'S BOARD OF DIRECTORS FOR THE ADMINISTRATION AND OPERATION OF THE SCHOOL. THE SCHOOL IS REQUIRED TO PAY Cambridge Education Group, LLC A CONTINUING FEE OF 18 PERCENT OF THE SCHOOL'S "QUALIFIED GROSS REVENUES". WHILE CONTROL OVER THE MANAGEMENT DUTIES OF THE SCHOOL HAS BEEN DELEGATED TO Cambridge Education Group, LLC, BY VIRTUE OF THE MANAGEMENT AGREEMENT, THE GOVERNING AUTHORITY STILL HAS THE OVERALL RESPONSIBILITY TO OVERSEE THE ACCOUNTING PROCEDURES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF THE COMPLETED FORM 990 IS SENT TO THE BOARD PRESIDENT AND SCHOOL TREASURER TO BE REVIEWED AND SIGNED BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE GOVERNING AUTHORITY REVIEWS THE CONFLICT OF INTEREST POLICY ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON WRITTEN OR VERBAL REQUEST, DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC. HOWEVER, FOR THE END OF THE YEAR UNAUDITED FINANCIALS, A PUBLIC NOTICE IS PLACED IN THE LOCAL PAPERS STATING THAT THE UNAUDITED FINANCIALS ARE AVAILABLE FOR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION DOES HAVE A COMMITTEEE THAT ASSUMES OVERSIGHT RESPONSIBILITY OF THE AUDIT, REVIEW OF ITS FINANCIAL STATEMENTS, AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS POLICY HAS BEEN IN PLACE SINCE INCEPTION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part XII, Line 2c:
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0647912
IRS990/TotalAssetsEOYAmt0633314
IRS990/TotalAssetsGrp/BOYAmt0647912
IRS990/TotalAssetsGrp/EOYAmt0633314
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01457380
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0133720
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01335292
IRS990/TotalFunctionalExpensesGrp/TotalAmt01469012
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01508237
IRS990/TotalLiabilitiesEOYAmt01500353
IRS990/TotalLiabilitiesGrp/BOYAmt01508237
IRS990/TotalLiabilitiesGrp/EOYAmt01500353
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-860325
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-867039
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01335292
IRS990/TotalReportableCompFromOrgAmt08750
IRS990/TotalRevenueGrp/ExclusionAmt02270
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02648
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01462298
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0647912
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0633314
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-860325
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-867039
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0458 Franklin Street SE
IRS990/USAddress/CityNm0Warren
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd044481
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.RIVERGATEHIGH.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JEFF FOSTER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FISCAL OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum03306681100
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-05-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0River Gate High School
ReturnHeader/Filer/BusinessNameControlTxt0RIVE
ReturnHeader/Filer/EIN0341933760
ReturnHeader/Filer/PhoneNum03306681100
ReturnHeader/Filer/USAddress/AddressLine1Txt0458 Franklin Street SE
ReturnHeader/Filer/USAddress/CityNm0Warren
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd044481
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0C5BDB52FCE9081F7BC38F2DDB7F57A625AAFA0C4
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId00DB641E06F94AA6096A80D180610BFE0699DA084
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt024.144.218.183
ReturnHeader/FilingSecurityInformation/IPDt02018-05-11
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm011:41:34
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0341945206
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Skoda Minotti & Co
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03320 West Market Street Ste 300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Fairlawn
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd044333
ReturnHeader/PreparerPersonGrp/PhoneNum03306681100
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Jeffrey A Foster CPA
ReturnHeader/ReturnTs02018-05-14T14:53:48-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-07-01
ReturnHeader/TaxPeriodEndDt02017-06-30
ReturnHeader/TaxYr02016

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