Civic Intelligence

Constellation Schools Puritans Community Elementary

990 • Fiscal year 2021 • EIN 34-1971177

Jul 01, 2020 to Jun 30, 2021 • Filed on May 15, 2022

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

1.28x

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

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

90th percentile

1.60x

Higher debt load relative to revenue than 90% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

53rd percentile

14%

Higher net margin than 53% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

41st percentile

$17,086

Higher top officer pay than 41% of similar nonprofits.

Top officer pay equals 0.6% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

29th percentile

0.8%

Faster asset growth than 29% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

44th percentile

7.6%

Faster revenue growth than 44% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$3,579,058

Up $26,747 (+0.8%) from 2020

Net Assets

Up

-$994,504

Up $400,393 (+29%) from 2020

Liabilities

Down

$4,573,562

Down $373,646 (-7.6%) from 2020

Revenue

Up

$2,854,252

Up $202,551 (+7.6%) from 2020

Expenses

Down

$2,453,859

Down $118,408 (-4.6%) from 2020

Net Income

Up

$400,393

Up $320,959 (+404%) from 2020

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

2021

Assets$3,579,058
Liabilities$4,573,562
Net Assets-$994,504

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

2021

Revenue$2,854,252
Expenses$2,453,859
Net Income$400,393
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 15, 2022
Return Version
2020v4.2
Gross Receipts
$2,854,252
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
Land, Buildings, and Equipment, Net$1,611,872$1,533,761▼ $78,111
Cash and Non-Interest-Bearing Accounts$1,105,010$1,105,259▲ $249
Prepaid Expenses and Deferred Charges$638,804$518,592▼ $120,212
Pledges and Grants Receivable$9,228$201,397▲ $192,169
Accounts Receivable$18,188$47,050▲ $28,862
Total Assets$3,552,311$3,579,058▲ $26,747
Other Assets Total$169,209$172,999▲ $3,790
Liabilities
Other Liabilities$2,757,303$2,402,889▼ $354,414
Unsecured Notes Loans Payable$1,592,905$1,506,897▼ $86,008
Deferred Revenue$457,306$533,494▲ $76,188
Accounts Payable and Accrued Expenses$115,569$130,282▲ $14,713
Grants Payable$24,125$0▼ $24,125
Total Liabilities$4,947,208$4,573,562▼ $373,646
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-1,394,897$-994,504▲ $400,393
Total Net Assets Fund Balance$-1,394,897$-994,504▲ $400,393
Total Liabilities and Net Assets / Fund Balance$3,552,311$3,579,058▲ $26,747

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,436,770$500,952$1,937,722
Equipment$4,991$104,747$109,738
Land$92,000-$92,000
Compensation and Service Providers

Employees

NameTitleBaseOtherTotal
Rebecca KeeneyExecutive Director$15,206$1,880$17,086
Rich LukichLegal Council$8,639$661$9,300
Caroline ZitoTreasurer$7,388$971$8,359
Bogusia ChmielewskiBoard Member$375-$375
Donna StelterBoard Secretary$375-$375
Charles LedgerBoard Member$344-$344
Rodney SpencerBoard Member$344-$344
Dan ZiembaBoard Member$313-$313

Highest Paid Contractors

ContractorServicesLocationCompensation
Constellation Schools LLCManagement Services & Staffing5730 BROADVIEW ROAD, Parma, OH 44134$272,148
Revenue and Support

Revenue Composition

Contributions and Grants
$2,257,121
Program Service Revenue
$581,136
Investment Income
$102
Other Revenue
$15,893
Change in Net Assets
$400,393

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,854,252
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,854,252
Total Revenue per Form 990
$2,854,252
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,461,488
Other Expenses$992,371
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$908,710$99,010-$1,007,720
Other Employee Benefits$237,632$21,702-$259,334
Fees for Services Management-$187,555-$187,555
Occupancy$161,398$17,933-$179,331
Fees for Services Other$143,531$25,000-$168,531
Office Expenses$112,565$39,494-$152,059
Pension Plan Contributions$127,028$11,261-$138,289
Interest$84,684$9,409-$94,093
Depreciation Depletion$78,944$8,772-$87,716
Information Technology$39,755$4,417-$44,172
Current Officers, Directors, Trustees, and Key Employees-$36,495-$36,495
Payroll Taxes$17,832$1,818-$19,650
Fees for Services Accounting-$15,031-$15,031
Insurance$7,219$802-$8,021
Conferences and Meetings$4,730$526-$5,256
Advertising-$4,445-$4,445
Fees for Services Legal-$1,791-$1,791
Other Expenses$433$274-$274
Total Functional Expenses$1,924,461$529,398$0$2,453,859

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,453,859
Total Expenses per Audited Statements$2,453,859
Total Expenses per Form 990$2,453,859
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 THAN 35% BY EXECUTIVE DIRECTOR AND CFO OF FILING ORGManagement Services and Staffing of Primary EducationNo$272,148
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Net Pension/opeb Liability$2,402,889
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 2

BUSINESS RELATIONSHIP

Form 990, Part VI, Section A, Line 3

Constellation schools: puritas community elementary had a contract with constellation schools llc to provide legal, financial, and business management services for fiscal year 2021. The school's board members do retain the responsibilities regarding state mandated provisions of student population, curriculum, academic goals, performance standards, and qualification of the school's faculty and staff.

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

The organization's information is submitted to an independent accountant for audit at the end of the fiscal year. Once the financial statements have been prepared and reviewed, the tax return is prepared by the accounting firm. Before submission to the tax authorities, it is presented to the treasurer for review and approval. It is submitted to the appropriate tax authorities once no corrections are needed.

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

The organization has a written conflict of interest policy that must be signed each year. This is monitored by the board president, executive director, and hr director.

Form 990, Part VI, Section B, Line 15

A committee within constellation schools management group is made up of board members from some of the schools and non-board members. This committee reviews compensation for the organization's top management and key employees. Salaries are established using comparable data from compensation paid for similar positions held in the public school districts and other charter schools in ohio.

Form 990, Part VI, Section C, Line 19

The organization summarizes its financial information and makes that available through its web page. The web page is available through a link from the following website: <www.constellationschools.com>. Constellation schools: 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
Dave Massa
Title
Treasurer
Phone
2167127600
Signed
2022-05-15
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
44
Volunteers
31

Preparer

Firm
Rea & Associates Inc
Address
941 STEUBENVILLE AVE PO BOX 820, CAMBRIDGE, OH 43725-0820
Preparer
Lane a Mccartney CPA
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."

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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/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/NetAssetsOrFundBalancesBOYAmt0-1394897
IRS990/NetAssetsOrFundBalancesEOYAmt0-994504
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0-1394897
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0-994504
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt017933
IRS990/OccupancyGrp/ProgramServicesAmt0161398
IRS990/OccupancyGrp/TotalAmt0179331
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt039494
IRS990/OfficeExpensesGrp/ProgramServicesAmt0112565
IRS990/OfficeExpensesGrp/TotalAmt0152059
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0169209
IRS990/OtherAssetsTotalGrp/EOYAmt0172999
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt021702
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0237632
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0259334
IRS990/OtherExpensesGrp/Desc0SPONSOR FEE
IRS990/OtherExpensesGrp/Desc1ALL OTHER EXPENSES
IRS990/OtherExpensesGrp/Desc2BANK FEES
IRS990/OtherExpensesGrp/Desc3SUBSCRIPTIONS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt034912
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt18703
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt248
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3274
IRS990/OtherExpensesGrp/ProgramServicesAmt0433
IRS990/OtherExpensesGrp/TotalAmt034912
IRS990/OtherExpensesGrp/TotalAmt18703
IRS990/OtherExpensesGrp/TotalAmt2481
IRS990/OtherExpensesGrp/TotalAmt3274
IRS990/OtherLiabilitiesGrp/BOYAmt02757303
IRS990/OtherLiabilitiesGrp/EOYAmt02402889
IRS990/OtherRevenueMiscGrp/BusinessCd0611110
IRS990/OtherRevenueMiscGrp/Desc0MISC. REVENUE-RELATED-
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt015893
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt015893
IRS990/OtherRevenueTotalAmt015893
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt099010
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0908710
IRS990/OtherSalariesAndWagesGrp/TotalAmt01007720
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01818
IRS990/PayrollTaxesGrp/ProgramServicesAmt017832
IRS990/PayrollTaxesGrp/TotalAmt019650
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt011261
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0127028
IRS990/PensionPlanContributionsGrp/TotalAmt0138289
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt09228
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0201397
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0638804
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0518592
IRS990/PrincipalOfficerNm0DAVE MASSA
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611110
IRS990/ProgramServiceRevenueGrp/BusinessCd1611110
IRS990/ProgramServiceRevenueGrp/BusinessCd2611110
IRS990/ProgramServiceRevenueGrp/BusinessCd3611110
IRS990/ProgramServiceRevenueGrp/Desc0SERVICES - OTHER SCHOO
IRS990/ProgramServiceRevenueGrp/Desc1RENTAL-RELATED ACTIVIT
IRS990/ProgramServiceRevenueGrp/Desc2BREAKFAST/LUNCH
IRS990/ProgramServiceRevenueGrp/Desc3MATERIAL FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0337800
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1240000
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt21986
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt31350
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0337800
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1240000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt21986
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt31350
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt02061870
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0106
IRS990/PYOtherExpensesAmt01117844
IRS990/PYOtherRevenueAmt0251779
IRS990/PYProgramServiceRevenueAmt0337946
IRS990/PYRevenuesLessExpensesAmt079434
IRS990/PYSalariesCompEmpBnftPaidAmt01454423
IRS990/PYTotalExpensesAmt02572267
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02651701
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0400393
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0597029
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt01436770
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0500952
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01937722
IRS990ScheduleD/EquipmentGrp/BookValueAmt04991
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0104747
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0109738
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02453859
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt092000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt092000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02402889
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NET PENSION/OPEB LIABILITY
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02854252
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0"THIS IS A GOVERNMENTAL ENTERPRISE- FIN 48 DOES NOT APPLY."
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01533761
IRS990ScheduleD/TotalExpensesPerForm990Amt02453859
IRS990ScheduleD/TotalLiabilityAmt02402889
IRS990ScheduleD/TotalRevenuePerForm990Amt02854252
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02854252
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02453859
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/TransactionAmt0272148
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 2021. 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: 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>.
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 11B
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/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)

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
2021Detailed filing. Detailed filing data is available for this year.$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