Civic Intelligence

Constellation Schools Puritas

EIN 34-1971177 • 501(c)3 • Parma, OH

Profile

Constellation schools: puritas 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.

5730 Broadview RdParma, OH 44134

www.constellationschools.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

88th percentile

0.68x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

89th percentile

1.04x

Higher debt load relative to revenue than 89% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

82nd percentile

33%

Higher net margin than 82% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

69th percentile

12%

Faster asset growth than 69% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

65th percentile

18%

Faster revenue growth than 65% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$4,849,979

Up $885,915 (+22%) from 2022

Liabilities

Down

$3,318,108

Down $782,853 (-19%) from 2022

Net Assets

Up

$1,531,871

Up $1,668,768 (+1219%) from 2022

Revenue

Up

$3,176,391

Up $525,662 (+20%) from 2022

Expenses

Up

$2,122,123

Up $329,001 (+18%) from 2022

Net Income

Up

$1,054,268

Up $196,661 (+23%) from 2022

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0-$2.0MAssets 2010: $1,136,527Liabilities 2010: $21,587Net Assets 2010: $1,114,9402010Assets 2011: $1,301,000Liabilities 2011: $15,213Net Assets 2011: $1,285,7872011Assets 2013: $1,268,548Liabilities 2013: $18,089Net Assets 2013: $1,250,4592013Assets 2014: $1,315,555Liabilities 2014: $38,483Net Assets 2014: $1,277,0722014Assets 2015: $1,478,991Liabilities 2015: $2,127,023Net Assets 2015: -$648,0322015Assets 2016: $1,576,420Liabilities 2016: $2,179,785Net Assets 2016: -$603,3652016Assets 2017: $2,176,211Liabilities 2017: $3,346,674Net Assets 2017: -$1,170,4632017Assets 2018: $2,307,123Liabilities 2018: $3,414,936Net Assets 2018: -$1,107,8132018Assets 2020: $3,552,311Liabilities 2020: $4,947,208Net Assets 2020: -$1,394,8972020Assets 2021: $3,579,058Liabilities 2021: $4,573,562Net Assets 2021: -$994,5042021Assets 2022: $3,964,064Liabilities 2022: $4,100,961Net Assets 2022: -$136,8972022Assets 2024: $4,849,979Liabilities 2024: $3,318,108Net Assets 2024: $1,531,8712024

Highlighted filing

2024

Assets$4,849,979
Liabilities$3,318,108
Net Assets$1,531,871

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,804,4642010Expenses 2011: $1,945,6922011Expenses 2013: $1,828,8722013Revenue 2014: $1,866,393Expenses 2014: $1,839,780Net Income 2014: $26,6132014Revenue 2015: $1,904,448Expenses 2015: $1,890,655Net Income 2015: $13,7932015Revenue 2016: $2,087,914Expenses 2016: $2,025,557Net Income 2016: $62,3572016Revenue 2017: $2,263,682Expenses 2017: $2,311,316Net Income 2017: -$47,6342017Revenue 2018: $2,223,765Expenses 2018: $2,412,718Net Income 2018: -$188,9532018Revenue 2020: $2,651,701Expenses 2020: $2,572,267Net Income 2020: $79,4342020Revenue 2021: $2,854,252Expenses 2021: $2,453,859Net Income 2021: $400,3932021Revenue 2022: $2,650,729Expenses 2022: $1,793,122Net Income 2022: $857,6072022Revenue 2024: $3,176,391Expenses 2024: $2,122,123Net Income 2024: $1,054,2682024

Highlighted filing

2024

Revenue$3,176,391
Expenses$2,122,123
Net Income$1,054,268

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.85$3.32$1.53$3.18$2.12$1.05
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.96$4.10$0.14$2.65$1.79$0.86
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.58$4.57$0.99$2.85$2.45$0.40
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.55$4.95$1.39$2.65$2.57$0.08
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.31$3.41$1.11$2.22$2.41$0.19
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.18$3.35$1.17$2.26$2.31$0.05
2016Detailed filing. Detailed filing data is available for this year.$1.58$2.18$0.60$2.09$2.03$0.06
2015Detailed filing. Detailed filing data is available for this year.$1.48$2.13$0.65$1.90$1.89$0.01
2014Detailed filing. Detailed filing data is available for this year.$1.32$0.04$1.28$1.87$1.84$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.27$0.02$1.25$1.83
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.30$0.02$1.29$1.95
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.14$0.02$1.11$1.80
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 9, 2025
Return Version
2023v6.0
Gross Receipts
$3,176,391
Mission and Program Overview

Mission

Constellation schools: puritas 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: puritas 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
Savings and Temporary Cash Investments-$2,683,592-
Land, Buildings, and Equipment, Net$1,512,375$1,502,096▼ $10,279
Prepaid Expenses and Deferred Charges$403,187$288,907▼ $114,280
Accounts Receivable$54,033$190,450▲ $136,417
Pledges and Grants Receivable$257,043$78,136▼ $178,907
Cash and Non-Interest-Bearing Accounts$1,978,629$25,052▼ $1,953,577
Total Assets$4,349,563$4,849,979▲ $500,416
Other Assets Total$144,296$81,746▼ $62,550
Liabilities
Unsecured Notes Loans Payable$1,337,276$1,253,144▼ $84,132
Other Liabilities$1,542,680$1,089,216▼ $453,464
Deferred Revenue$834,406$785,140▼ $49,266
Accounts Payable and Accrued Expenses$157,598$190,608▲ $33,010
Total Liabilities$3,871,960$3,318,108▼ $553,852
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$477,603$1,531,871▲ $1,054,268
Total Net Assets Fund Balance$477,603$1,531,871▲ $1,054,268
Total Liabilities and Net Assets / Fund Balance$4,349,563$4,849,979▲ $500,416

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,313,051$799,745$2,112,796
Equipment$97,045$176,283$273,328
Land$92,000-$92,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Daniel ZiembaBoard President
Charles LedgerBoard Vice President
Bogusia ChmielewskiBoard Member
Rodney SpencerBoard Member
Donna StelterBoard Secretary
Dave MassaTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Accel Schools OhioManagement Services4700 ROCKSIDE RD, Independence, OH 44131$473,622
Revenue and Support

Revenue Composition

Contributions and Grants
$2,823,579
Program Service Revenue
$240,000
Investment Income
$112,812
Other Revenue
$0
Change in Net Assets
$1,054,268

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,176,391
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$3,176,391
Total Revenue per Form 990
$3,176,391
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,687,978
Salaries, Compensation, and Employee Benefits$434,145
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$735,757$48,950-$784,707
Other Salaries and Wages$390,730$43,415-$434,145
Fees for Services Management-$243,750-$243,750
Occupancy$195,524$21,725-$217,249
Depreciation Depletion$126,879$14,098-$140,977
Office Expenses$70,703$7,856-$78,559
Interest$70,155$7,795-$77,950
Information Technology$35,771$3,975-$39,746
Fees for Services Accounting-$25,597-$25,597
Advertising-$16,232-$16,232
Insurance$5,693$633-$6,326
Other Expenses$5,166$51,485-$5,166
Fees for Services Legal-$234-$234
Total Functional Expenses$1,636,378$485,745$0$2,122,123

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,122,123
Total Expenses per Audited Statements$2,122,123
Total Expenses per Form 990$2,122,123
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/opeb Liability$1,089,216
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
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 3

Puritas community elementary had a contract with accel schools to provide legal, financial, and business management services for fiscal year 2024. 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.

Form 990, Part VI, Section B, Line 15

The finance committee reviews compensation for the organization's 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: puritas 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.

Filing and Contact Details

Filer

Filer Name
Constellation Schools Puritas
EIN
34-1971177
Phone
2167127600
Address
5730 BROADVIEW RD, PARMA, OH 44134

Signing Officer

Name
Dave Massa
Title
Treasurer
Phone
2167127600
Signed
2025-05-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dave Massa
Formed
2001
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
5
Employees
34
Volunteers
5

Preparer

Firm
Rea & Associates Inc
Address
6300 ROCKSIDE RD, CLEVELAND, OH 44131
Preparer
Melissa a Orenich CPA
Phone
2165732330
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Food services: program service expenses 124,020. Management and general expenses 0. Fundraising expenses 0. Total expenses 124,020. Transport: program service expenses 14,812. Management and general expenses 0. Fundraising expenses 0. Total expenses 14,812. Specialized educational services: program service expenses 596,925. Management and general expenses 0. Fundraising expenses 0. Total expenses 596,925. Sponsor: program service expenses 0. Management and general expenses 48,950. Fundraising expenses 0. Total expenses 48,950.

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 459 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/BOYAmt0157598
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0190608
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IRS990/AccountsReceivableGrp/EOYAmt0190450
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0CONSTELLATION SCHOOLS: PURITAS 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.
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IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt05730 BROADVIEW RD
IRS990/BooksInCareOfDetail/USAddress/CityNm0PARMA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990/BooksInCareOfDetail/USAddress/ZIPCd044134
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IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt01
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
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IRS990/CompensationProcessOtherInd01
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IRS990/ConservationEasementsInd00
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IRS990/ContractorCompensationGrp/CompensationAmt0473622
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IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0INDEPENDENCE
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IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd044131
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0ACCEL SCHOOLS OHIO
IRS990/ContractorCompensationGrp/ServicesDesc0MANAGEMENT SERVICES
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt02823579
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IRS990/CYInvestmentIncomeAmt0112812
IRS990/CYOtherExpensesAmt01687978
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0240000
IRS990/CYRevenuesLessExpensesAmt01054268
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IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt014098
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0126879
IRS990/DepreciationDepletionGrp/TotalAmt0140977
IRS990/Desc0PRIMARY EDUCATION- SERVED 146 STUDENTS IN KINDERGARTEN THROUGH FOURTH GRADE.
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IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt0243750
IRS990/FeesForServicesManagementGrp/TotalAmt0243750
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt048950
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0735757
IRS990/FeesForServicesOtherGrp/TotalAmt0784707
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
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IRS990/Form990PartVIISectionAGrp/OfficerInd0X
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IRS990/Form990PartVIISectionAGrp/PersonNm0DANIEL ZIEMBA
IRS990/Form990PartVIISectionAGrp/PersonNm1CHARLES LEDGER
IRS990/Form990PartVIISectionAGrp/PersonNm2DONNA STELTER
IRS990/Form990PartVIISectionAGrp/PersonNm3BOGUSIA CHMIELEWSKI
IRS990/Form990PartVIISectionAGrp/PersonNm4RODNEY SPENCER
IRS990/Form990PartVIISectionAGrp/PersonNm5DAVE MASSA
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IRS990/Form990PartVIISectionAGrp/TitleTxt0BOARD PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
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IRS990/GroupReturnForAffiliatesInd00
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IRS990/InterestGrp/TotalAmt077950
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IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt01
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IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
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IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0CONSTELLATION SCHOOLS: PURITAS 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
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IRS990/NetAssetsOrFundBalancesEOYAmt01531871
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0477603
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01531871
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt021725
IRS990/OccupancyGrp/ProgramServicesAmt0195524
IRS990/OccupancyGrp/TotalAmt0217249
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt07856
IRS990/OfficeExpensesGrp/ProgramServicesAmt070703
IRS990/OfficeExpensesGrp/TotalAmt078559
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0144296
IRS990/OtherAssetsTotalGrp/EOYAmt081746
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0START UP
IRS990/OtherExpensesGrp/Desc1STUDENT ACTIVITIES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt051485
IRS990/OtherExpensesGrp/ProgramServicesAmt05166
IRS990/OtherExpensesGrp/TotalAmt051485
IRS990/OtherExpensesGrp/TotalAmt15166
IRS990/OtherLiabilitiesGrp/BOYAmt01542680
IRS990/OtherLiabilitiesGrp/EOYAmt01089216
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt043415
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0390730
IRS990/OtherSalariesAndWagesGrp/TotalAmt0434145
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0257043
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt078136
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0403187
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0288907
IRS990/PrincipalOfficerNm0DAVE MASSA
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611110
IRS990/ProgramServiceRevenueGrp/Desc0RENTALS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0240000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0240000
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt02316145
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt030090
IRS990/PYOtherExpensesAmt01418930
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0352448
IRS990/PYRevenuesLessExpensesAmt0614500
IRS990/PYSalariesCompEmpBnftPaidAmt0665253
IRS990/PYTotalExpensesAmt02084183
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02698683
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt01054268
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0240000
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02683592
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt01313051
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0799745
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02112796
IRS990ScheduleD/EquipmentGrp/BookValueAmt097045
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0176283
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0273328
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02122123
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt092000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt092000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01089216
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NET PENSION/OPEB LIABILITY
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt03176391
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0"THIS IS A GOVERNMENTAL ENTERPRISE- FIN 48 DOES NOT APPLY."
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01502096
IRS990ScheduleD/TotalExpensesPerForm990Amt02122123
IRS990ScheduleD/TotalLiabilityAmt01089216
IRS990ScheduleD/TotalRevenuePerForm990Amt03176391
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03176391
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02122123
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. THEREFORE, THERE IS 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
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PURITAS COMMUNITY ELEMENTARY HAD A CONTRACT WITH ACCEL SCHOOLS TO PROVIDE LEGAL, FINANCIAL, AND BUSINESS MANAGEMENT SERVICES FOR FISCAL YEAR 2024. 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/ExplanationTxt1THE 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/ExplanationTxt2THE ORGANIZATION HAS A WRITTEN CONFLICT OF INTEREST POLICY THAT MUST BE SIGNED EACH YEAR. THIS IS MONITORED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FINANCE COMMITTEE REVIEWS COMPENSATION FOR THE ORGANIZATION'S 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/ExplanationTxt4THE 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: PURITAS 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5FOOD SERVICES: PROGRAM SERVICE EXPENSES 124,020. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 124,020. TRANSPORT: PROGRAM SERVICE EXPENSES 14,812. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,812. SPECIALIZED EDUCATIONAL SERVICES: PROGRAM SERVICE EXPENSES 596,925. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 596,925. SPONSOR: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 48,950. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 48,950.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE 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 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 B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 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/BusinessNameLine1Txt0CONSTELLATION SCHOOLSMADISON COMMUNITY ELEMENTARY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1CONSTELLATION SCHOOLSSTOCKYARD COMMUNITY ELEMENTARY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2CONSTELLATION SCHOOLSWESTPARK COMMUNITY ELEMENTARY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0412118100
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1341971178
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN2341932957
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/PublicCharityStatusTxt0LINE 2
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt1LINE 2
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt2LINE 2
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt05730 BROADVIEW RD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt15730 BROADVIEW RD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt25730 BROADVIEW RD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0PARMA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1PARMA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm2PARMA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd2OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd044134
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd144134
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd244134
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt04349563
IRS990/TotalAssetsEOYAmt04849979
IRS990/TotalAssetsGrp/BOYAmt04349563
IRS990/TotalAssetsGrp/EOYAmt04849979
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt02823579
IRS990/TotalEmployeeCnt034
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0485745
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01636378
IRS990/TotalFunctionalExpensesGrp/TotalAmt02122123
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03871960
IRS990/TotalLiabilitiesEOYAmt03318108
IRS990/TotalLiabilitiesGrp/BOYAmt03871960

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