Civic Intelligence

Constellation Schools Puritans Community Elementary

990 • Fiscal year 2016 • EIN 34-1971177

Jul 01, 2015 to Jun 30, 2016 • Filed on May 12, 2017

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

1.38x

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

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

85th percentile

1.04x

Higher debt load relative to revenue than 85% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

53rd percentile

3.0%

Higher net margin than 53% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

36th percentile

$8,636

Higher top officer pay than 36% of similar nonprofits.

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

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

66th percentile

6.6%

Faster asset growth than 66% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

65th percentile

9.6%

Faster revenue growth than 65% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$1,576,420

Up $97,429 (+6.6%) from 2015

Net Assets

Up

-$603,365

Up $44,667 (+6.9%) from 2015

Liabilities

Up

$2,179,785

Up $52,762 (+2.5%) from 2015

Revenue

Up

$2,087,914

Up $183,466 (+9.6%) from 2015

Expenses

Up

$2,025,557

Up $134,902 (+7.1%) from 2015

Net Income

Up

$62,357

Up $48,564 (+352%) from 2015

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 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

2016

Assets$1,576,420
Liabilities$2,179,785
Net Assets-$603,365

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2016

Revenue$2,087,914
Expenses$2,025,557
Net Income$62,357
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
May 12, 2017
Return Version
2015v3.0
Gross Receipts
$2,087,914
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
Cash and Non-Interest-Bearing Accounts$1,209,040$1,212,290▲ $3,250
Prepaid Expenses and Deferred Charges$128,738$193,602▲ $64,864
Pledges and Grants Receivable$18,450$81,947▲ $63,497
Land, Buildings, and Equipment, Net$50,034$49,101▼ $933
Other Notes and Loans Receivable, Net$40,338$8,230▼ $32,108
Accounts Receivable$7,391$6,250▼ $1,141
Total Assets$1,478,991$1,576,420▲ $97,429
Other Assets Total$25,000$25,000→ $0
Liabilities
Other Liabilities$1,748,060$2,001,837▲ $253,777
Deferred Revenue$325,395$149,613▼ $175,782
Unsecured Notes Loans Payable$34,247$22,022▼ $12,225
Accounts Payable and Accrued Expenses$19,044$3,748▼ $15,296
Grants Payable$277$2,565▲ $2,288
Total Liabilities$2,127,023$2,179,785▲ $52,762
Net Assets / Fund Balance
Unrestricted Net Assets$-648,032$-603,365▲ $44,667
Total Net Assets Fund Balance$-648,032$-603,365▲ $44,667
Total Liabilities and Net Assets / Fund Balance$1,478,991$1,576,420▲ $97,429

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$16,983$296,703$313,686
Equipment$32,118$80,077$112,195
Compensation and Service Providers

Employees

NameTitleBaseOtherTotal
Rebecca KeeneyExecutive Director$7,975$661$8,636
Thomas BabbCFO$7,395$939$8,334
Jean SandlerTreasurer$3,221$2$3,223
Charles LedgerBoard Member$375-$375
Donna StelterBoard Secretary$375-$375
Heidemarie ChernushinBoard President$375-$375
Bogusia ChmielewskiBoard Member 10/15 - 06/16$250-$250
Rodney SpencerBoard Member 02/16 - 06/16$156-$156
Alan GruberBoard Member 7/15 - 9/15$125-$125
Gerard HilinskiBoard Member 7/15 - 10/15$94-$94

Highest Paid Contractors

ContractorServicesLocationCompensation
Constellation Schools LLCManagement Services & Staffing5730 BROADVIEW ROAD, Parma, OH 44134$316,331
Puritas Plaza Partnership Co Rg NietoRental Of Facilities270 SOMERSET DRIVE, Hinckley, OH 44233$237,300
Revenue and Support

Revenue Composition

Contributions and Grants
$1,910,193
Program Service Revenue
$165,746
Investment Income
$1,161
Other Revenue
$10,814
Change in Net Assets
$62,357

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,087,914
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,087,914
Total Revenue per Form 990
$2,087,914
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,135,542
Other Expenses$890,015
Total Fundraising Expense$2,174
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$726,307$127,056-$853,363
Occupancy$294,272$32,697-$326,969
Fees for Services Management-$182,383-$182,383
Fees for Services Other$156,490--$156,490
Pension Plan Contributions$103,743$17,551-$121,294
Other Employee Benefits$109,003$11,025-$120,028
Office Expenses$66,091$9,623-$75,714
Information Technology$35,802$3,978-$39,780
Depreciation Depletion$20,410$2,268-$22,678
Current Officers, Directors, Trustees, and Key Employees-$21,943-$21,943
Payroll Taxes$16,081$2,833-$18,914
Conferences and Meetings$11,635$1,293-$12,928
Fees for Services Accounting-$9,858-$9,858
Insurance$4,153$1,298-$5,451
Other Expenses$2,190$1,707$2,174$2,174
Advertising-$1,854-$1,854
All Other Expenses-$1,768-$1,768
Travel$1,534--$1,534
Interest$744$83-$827
Total Functional Expenses$1,563,336$460,047$2,174$2,025,557

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,043,248
Total Expenses per Audited Statements$2,043,248
Total Expenses per Form 990$2,025,557
Expenses Not Reported on Form 990$0
Expenses Not Reported on Financial Statements$-17,691
Other Expense Adjustments$-17,691
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 THAN 35% BY EXECUTIVE DIRECTOR AND CFO OF FILING ORGManagement Services and Staffing of Primary EducationNo$316,331
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Net Pension Liability$2,001,837
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: puritas community elementary had a contract with constellation schools llc to provide legal, financial, and business management services for fiscal year 2016. 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: 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. The most recent filed tax-exempt returns are also generally available to the public through the following website: <www.guidestar.org>.

Form 990, Part VII, Section A, Line 1B

Compensation of board members and top management officers is provided by contract through a management agreement with constellation schools llc as a common pay master.

Filing and Contact Details

Filer

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

Signing Officer

Name
Thomas Babb
Title
CFO
Phone
2167127600
Signed
2017-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Thomas Babb
Formed
2001
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
5
Employees
38
Volunteers
112

Preparer

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

Additional Explanations

FORM 990, PART XI, LINE 9:

Current period adjustment due to adoption of gasb 68. -17,691. Rounding 1.

Form 990, Part XI, Line 2C

The organization does have a committee that assumes oversight responsibility of audit, review of its financial statements, and selection of an independent accountant. This has not changed since the prior year.

Financial Statement Notes

PART X, LINE 2:

"this is a governmental enterprise- fin 48 does not apply."

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Current period adjustment due to adoption of gasb 68. -17,691.

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IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER 02/16 - 06/16
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER 10/15 - 06/16
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER 7/15 - 9/15
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER 7/15 - 10/15
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02001
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GovernmentGrantsAmt01910193
IRS990/GrantsPayableGrp/BOYAmt0277
IRS990/GrantsPayableGrp/EOYAmt02565
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt02087914
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt03978
IRS990/InformationTechnologyGrp/ProgramServicesAmt035802
IRS990/InformationTechnologyGrp/TotalAmt039780
IRS990/InsuranceGrp/ManagementAndGeneralAmt01298
IRS990/InsuranceGrp/ProgramServicesAmt04153
IRS990/InsuranceGrp/TotalAmt05451
IRS990/InterestGrp/ManagementAndGeneralAmt083
IRS990/InterestGrp/ProgramServicesAmt0744
IRS990/InterestGrp/TotalAmt0827
IRS990/InvestmentIncomeGrp/ExclusionAmt01161
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01161
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0376780
IRS990/LandBldgEquipBasisNetGrp/BOYAmt050034
IRS990/LandBldgEquipBasisNetGrp/EOYAmt049101
IRS990/LandBldgEquipCostOrOtherBssAmt0425881
IRS990/LegalDomicileStateCd0OH
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
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
IRS990/NetAssetsOrFundBalancesBOYAmt0-648032
IRS990/NetAssetsOrFundBalancesEOYAmt0-603365
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt032697
IRS990/OccupancyGrp/ProgramServicesAmt0294272
IRS990/OccupancyGrp/TotalAmt0326969
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt09623
IRS990/OfficeExpensesGrp/ProgramServicesAmt066091
IRS990/OfficeExpensesGrp/TotalAmt075714
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt025000
IRS990/OtherAssetsTotalGrp/EOYAmt025000
IRS990/OtherChangesInNetAssetsAmt0-17690
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt011025
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0109003
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0120028
IRS990/OtherExpensesGrp/Desc0SPONSOR FEES
IRS990/OtherExpensesGrp/Desc1ALL OTHER ACTIVITIES
IRS990/OtherExpensesGrp/Desc2STUDENT ACTIVITIES
IRS990/OtherExpensesGrp/Desc3FUNDRAISING EXPENSE
IRS990/OtherExpensesGrp/FundraisingAmt02174
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt030829
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11707
IRS990/OtherExpensesGrp/ProgramServicesAmt014881
IRS990/OtherExpensesGrp/ProgramServicesAmt12190
IRS990/OtherExpensesGrp/TotalAmt030829
IRS990/OtherExpensesGrp/TotalAmt116588
IRS990/OtherExpensesGrp/TotalAmt22190
IRS990/OtherExpensesGrp/TotalAmt32174
IRS990/OtherLiabilitiesGrp/BOYAmt01748060
IRS990/OtherLiabilitiesGrp/EOYAmt02001837
IRS990/OtherRevenueMiscGrp/BusinessCd0611110
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt010814
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt010814
IRS990/OtherRevenueTotalAmt010814
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0127056
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0726307
IRS990/OtherSalariesAndWagesGrp/TotalAmt0853363
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt040338
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt08230
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02833
IRS990/PayrollTaxesGrp/ProgramServicesAmt016081
IRS990/PayrollTaxesGrp/TotalAmt018914
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt017551
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0103743
IRS990/PensionPlanContributionsGrp/TotalAmt0121294
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt018450
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt081947
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0128738
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0193602
IRS990/PrincipalOfficerNm0THOMAS BABB
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611110
IRS990/ProgramServiceRevenueGrp/BusinessCd1611110
IRS990/ProgramServiceRevenueGrp/BusinessCd2611110
IRS990/ProgramServiceRevenueGrp/BusinessCd3611110
IRS990/ProgramServiceRevenueGrp/Desc0RENTAL-RELATED ACTIVIT
IRS990/ProgramServiceRevenueGrp/Desc1SERVICES TO OTHER SCHO
IRS990/ProgramServiceRevenueGrp/Desc2MATERIAL FEES
IRS990/ProgramServiceRevenueGrp/Desc3BREAKFAST/LUNCH PROGRA
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt068750
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt160083
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt232648
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt34265
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt068750
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt160083
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt232648
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt34265
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01765489
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt02413
IRS990/PYOtherExpensesAmt0837845
IRS990/PYOtherRevenueAmt02885
IRS990/PYProgramServiceRevenueAmt0133661
IRS990/PYRevenuesLessExpensesAmt013793
IRS990/PYSalariesCompEmpBnftPaidAmt01052810
IRS990/PYTotalExpensesAmt01890655
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01904448
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt062357
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0176560
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt016983
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0296703
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0313686
IRS990ScheduleD/EquipmentGrp/BookValueAmt032118
IRS990ScheduleD/EquipmentGrp/DepreciationAmt080077
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0112195
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0-17691
IRS990ScheduleD/ExpensesSubtotalAmt02043248
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherExpensesNotIncludedAmt0-17691
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02001837
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NET PENSION LIABILITY
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02087914
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0"THIS IS A GOVERNMENTAL ENTERPRISE- FIN 48 DOES NOT APPLY."
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1CURRENT PERIOD ADJUSTMENT DUE TO ADOPTION OF GASB 68. -17,691.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt049101
IRS990ScheduleD/TotalExpensesPerForm990Amt02025557
IRS990ScheduleD/TotalLiabilityAmt02001837
IRS990ScheduleD/TotalRevenuePerForm990Amt02087914
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02087914
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02043248
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 THEREFORE THERE IS 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
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0CONSTELLATION SCHOOLS LLC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0ENTITY OWNED MORE THAN 35% BY EXECUTIVE DIRECTOR AND CFO OF FILING ORG
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0316331
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0MANAGEMENT SERVICES AND STAFFING OF PRIMARY EDUCATION
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BUSINESS RELATIONSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CONSTELLATION SCHOOLS: PURITAS COMMUNITY ELEMENTARY HAD A CONTRACT WITH CONSTELLATION SCHOOLS LLC TO PROVIDE LEGAL, FINANCIAL, AND BUSINESS MANAGEMENT SERVICES FOR FISCAL YEAR 2016. 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.

Document Assets

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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