Civic Intelligence

Constellation Schools Stockyard Community Elementary

990 • Fiscal year 2021 • EIN 34-1971178

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

97th percentile

1.31x

Higher debt load relative to assets than 97% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Liabilities / Revenue

91st percentile

2.31x

Higher debt load relative to revenue than 91% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Net Margin

65th percentile

21%

Higher net margin than 65% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Top Officer Pay

24th percentile

$17,086

Higher top officer pay than 24% of similar nonprofits.

Top officer pay equals 0.5% of source-year revenue.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Asset Growth

25th percentile

0.2%

Faster asset growth than 25% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Revenue Growth

60th percentile

19%

Faster revenue growth than 60% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Assets

Up

$5,692,736

Up $8,538 (+0.2%) from 2020

Net Assets

Up

-$1,769,046

Up $691,847 (+28%) from 2020

Liabilities

Down

$7,461,782

Down $683,309 (-8.4%) from 2020

Revenue

Up

$3,230,323

Up $522,968 (+19%) from 2020

Expenses

Down

$2,538,476

Down $357,443 (-12%) from 2020

Net Income

Up

$691,847

Up $880,411 (+467%) from 2020

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0-$5.0MAssets 2010: $3,652,223Liabilities 2010: $2,753,597Net Assets 2010: $898,6262010Assets 2011: $3,679,558Liabilities 2011: $2,753,595Net Assets 2011: $925,9632011Assets 2012: $3,867,944Liabilities 2012: $2,724,167Net Assets 2012: $1,143,7772012Assets 2013: $3,918,115Liabilities 2013: $2,705,102Net Assets 2013: $1,213,0132013Assets 2014: $5,180,940Liabilities 2014: $4,262,366Net Assets 2014: $918,5742014Assets 2015: $5,540,846Liabilities 2015: $7,242,533Net Assets 2015: -$1,701,6872015Assets 2016: $5,634,820Liabilities 2016: $7,366,042Net Assets 2016: -$1,731,2222016Assets 2017: $6,476,175Liabilities 2017: $9,068,817Net Assets 2017: -$2,592,6422017Assets 2018: $6,469,759Liabilities 2018: $8,886,433Net Assets 2018: -$2,416,6742018Assets 2019: $6,216,917Liabilities 2019: $8,390,751Net Assets 2019: -$2,173,8342019Assets 2020: $5,684,198Liabilities 2020: $8,145,091Net Assets 2020: -$2,460,8932020Assets 2021: $5,692,736Liabilities 2021: $7,461,782Net Assets 2021: -$1,769,0462021Assets 2022: $5,797,558Liabilities 2022: $6,776,613Net Assets 2022: -$979,0552022Assets 2023: $5,915,015Liabilities 2023: $6,504,891Net Assets 2023: -$589,8762023Assets 2024: $5,978,123Liabilities 2024: $5,832,479Net Assets 2024: $145,6442024

Highlighted filing

2021

Assets$5,692,736
Liabilities$7,461,782
Net Assets-$1,769,046

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: $2,553,4312010Expenses 2011: $2,869,0702011Expenses 2012: $2,804,9152012Expenses 2013: $2,821,3422013Revenue 2014: $2,945,172Expenses 2014: $2,915,960Net Income 2014: $29,2122014Revenue 2015: $3,071,380Expenses 2015: $2,957,366Net Income 2015: $114,0142015Revenue 2016: $3,037,603Expenses 2016: $3,103,898Net Income 2016: -$66,2952016Revenue 2017: $3,260,654Expenses 2017: $3,495,099Net Income 2017: -$234,4452017Revenue 2018: $3,424,936Expenses 2018: $3,525,848Net Income 2018: -$100,9122018Revenue 2019: $3,291,568Expenses 2019: $3,305,616Net Income 2019: -$14,0482019Revenue 2020: $2,707,355Expenses 2020: $2,895,919Net Income 2020: -$188,5642020Revenue 2021: $3,230,323Expenses 2021: $2,538,476Net Income 2021: $691,8472021Revenue 2022: $2,664,708Expenses 2022: $1,874,717Net Income 2022: $789,9912022Revenue 2023: $2,645,506Expenses 2023: $2,256,327Net Income 2023: $389,1792023Revenue 2024: $3,134,479Expenses 2024: $2,398,959Net Income 2024: $735,5202024

Highlighted filing

2021

Revenue$3,230,323
Expenses$2,538,476
Net Income$691,847
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 15, 2022
Return Version
2020v4.2
Gross Receipts
$3,230,323
Mission and Program Overview

Mission

Constellation schools: stockyard 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: stockyard 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$3,527,854$3,461,994▼ $65,860
Prepaid Expenses and Deferred Charges$669,306$474,249▼ $195,057
Pledges and Grants Receivable$19,556$425,822▲ $406,266
Investments Program Related$412,372$411,449▼ $923
Cash and Non-Interest-Bearing Accounts$281,621$302,251▲ $20,630
Savings and Temporary Cash Investments$178,298$178,458▲ $160
Accounts Receivable$163,452$23,900▼ $139,552
Total Assets$5,684,198$5,692,736▲ $8,538
Other Assets Total$431,739$414,613▼ $17,126
Liabilities
Tax Exempt Bond Liabilities$3,846,331$3,775,198▼ $71,133
Other Liabilities$2,997,181$2,386,257▼ $610,924
Deferred Revenue$899,491$974,083▲ $74,592
Accounts Payable and Accrued Expenses$257,593$260,913▲ $3,320
Mortgage Notes Payable Secured by Investment Property$130,662$65,331▼ $65,331
Grants Payable$13,833$0▼ $13,833
Total Liabilities$8,145,091$7,461,782▼ $683,309
Net Assets / Fund Balance
Net Assets With Donor Restrictions$282,729$287,661▲ $4,932
Net Assets Without Donor Restrictions$-2,743,622$-2,056,707▲ $686,915
Total Net Assets Fund Balance$-2,460,893$-1,769,046▲ $691,847
Total Liabilities and Net Assets / Fund Balance$5,684,198$5,692,736▲ $8,538

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,062,778$994,514$4,057,292
Land$380,000-$380,000
Equipment$19,216$205,200$224,416
Investment Program Related Org$411,449--
Other Assets Org$134,536--
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 & Staff Services5730 BOARDVIEW ROAD, Parma, OH 44134$382,950
Revenue and Support

Revenue Composition

Contributions and Grants
$2,924,320
Program Service Revenue
$290,123
Investment Income
$58
Other Revenue
$15,822
All Other Contributions
$113,248
Change in Net Assets
$691,847

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,230,323
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$3,230,323
Total Revenue per Form 990
$3,230,323
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,297,273
Other Expenses$1,241,203
Total Fundraising Expense$330
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$928,146$109,577-$1,037,723
Interest$229,132$25,459-$254,591
Fees for Services Other$217,066--$217,066
Fees for Services Management-$198,693-$198,693
Office Expenses$128,069$50,123-$178,192
Pension Plan Contributions$128,280$15,835-$144,115
Depreciation Depletion$114,125$12,681-$126,806
Occupancy$87,649$9,739-$97,388
Other Employee Benefits$44,356$12,674-$57,030
Information Technology$40,879$4,542-$45,421
Current Officers, Directors, Trustees, and Key Employees-$36,495-$36,495
Conferences and Meetings$23,980$2,664-$26,644
Payroll Taxes$19,762$2,148-$21,910
Fees for Services Accounting-$15,536-$15,536
Insurance$10,711$3,690-$14,401
Advertising-$4,157-$4,157
Fees for Services Legal-$2,540-$2,540
All Other Expenses$261$305-$566
Other Expenses$9,305$9,210$330$330
Total Functional Expenses$1,981,721$556,425$330$2,538,476

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,538,476
Total Expenses per Audited Statements$2,538,476
Total Expenses per Form 990$2,538,476
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-ENTITY OWNED MORE THEN 35% BY EXECUTIVE DIRECTOR AND CFO OF FILING ORGManagement Services and Staffing of Primary Education.No$382,950
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Net Pension Liability$2,386,257

Bond Issues

BondIssuerIssuedIssue PricePurpose
CCleveland Cuyahoga County Ohio Port Authority2014-04-10$2,335,314Refinance prior bond issue, reacquire title to land & building,renovations
BCleveland Cuyahoga County Ohio Port Authority2014-04-10$1,215,974Refinance prior bond issue, reacquire title to land & building,renovations
ACleveland Cuyahoga County Ohio Port Authority2014-04-10$472,432Refinance prior bond issue, reacquire title to land & building,renovations
DCleveland Cuyahoga County Ohio Port Authority2014-04-10$108,712Refinance prior bond issue, reacquire title to land & building,renovations

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
C$2,335,314---
B$1,215,974---
A$472,432-$71,133-
D$108,712---

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
No
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: stockyard community elementary entered into 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: stockyard 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 Stockyard
EIN
34-1971178
Phone
2167127600
Address
5730 BROADVIEW RD, PARMA, OH 44134

Signing Officer

Name
Dave Massa
Title
Treasurer
Phone
3303163845
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
41
Volunteers
0

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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IRS990/GrantsPayableGrp/BOYAmt013833
IRS990/GrantsPayableGrp/EOYAmt00
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt03230323
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt04542
IRS990/InformationTechnologyGrp/ProgramServicesAmt040879
IRS990/InformationTechnologyGrp/TotalAmt045421
IRS990/InsuranceGrp/ManagementAndGeneralAmt03690
IRS990/InsuranceGrp/ProgramServicesAmt010711
IRS990/InsuranceGrp/TotalAmt014401
IRS990/InterestGrp/ManagementAndGeneralAmt025459
IRS990/InterestGrp/ProgramServicesAmt0229132
IRS990/InterestGrp/TotalAmt0254591
IRS990/InvestmentIncomeGrp/ExclusionAmt058
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt058
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsProgramRelatedGrp/BOYAmt0412372
IRS990/InvestmentsProgramRelatedGrp/EOYAmt0411449
IRS990/InvestTaxExemptBondsInd00
IRS990/IRPDocumentCnt01
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01199714
IRS990/LandBldgEquipBasisNetGrp/BOYAmt03527854
IRS990/LandBldgEquipBasisNetGrp/EOYAmt03461994
IRS990/LandBldgEquipCostOrOtherBssAmt04661708
IRS990/LegalDomicileStateCd0OH
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0CONSTELLATION SCHOOLS: STOCKYARD 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/MortgNotesPyblScrdInvstPropGrp/BOYAmt0130662
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt065331
IRS990/NetAssetsOrFundBalancesBOYAmt0-2460893
IRS990/NetAssetsOrFundBalancesEOYAmt0-1769046
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0-2743622
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0-2056707
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt09739
IRS990/OccupancyGrp/ProgramServicesAmt087649
IRS990/OccupancyGrp/TotalAmt097388
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt050123
IRS990/OfficeExpensesGrp/ProgramServicesAmt0128069
IRS990/OfficeExpensesGrp/TotalAmt0178192
IRS990/OfficerMailingAddressInd00
IRS990/OnBehalfOfIssuerInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0431739
IRS990/OtherAssetsTotalGrp/EOYAmt0414613
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt012674
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt044356
IRS990/OtherEmployeeBenefitsGrp/TotalAmt057030
IRS990/OtherExpensesGrp/Desc0SPONSOR FEES
IRS990/OtherExpensesGrp/Desc1BOND FEES
IRS990/OtherExpensesGrp/Desc2ALL OTHER EXPENSES
IRS990/OtherExpensesGrp/Desc3FUNDRAISING EXPENSE
IRS990/OtherExpensesGrp/FundraisingAmt0330
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt039323
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11034
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt29210
IRS990/OtherExpensesGrp/ProgramServicesAmt09305
IRS990/OtherExpensesGrp/TotalAmt039323
IRS990/OtherExpensesGrp/TotalAmt110339
IRS990/OtherExpensesGrp/TotalAmt29210
IRS990/OtherExpensesGrp/TotalAmt3330
IRS990/OtherLiabilitiesGrp/BOYAmt02997181
IRS990/OtherLiabilitiesGrp/EOYAmt02386257
IRS990/OtherRevenueMiscGrp/BusinessCd0611110
IRS990/OtherRevenueMiscGrp/Desc0OTHER REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt015822
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt015822
IRS990/OtherRevenueTotalAmt015822
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0109577
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0928146
IRS990/OtherSalariesAndWagesGrp/TotalAmt01037723
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02148
IRS990/PayrollTaxesGrp/ProgramServicesAmt019762
IRS990/PayrollTaxesGrp/TotalAmt021910
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt015835
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0128280
IRS990/PensionPlanContributionsGrp/TotalAmt0144115
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt019556
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0425822
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0669306
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0474249
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 INCOME - RELATE
IRS990/ProgramServiceRevenueGrp/Desc2BREAKFAST/LUNCH
IRS990/ProgramServiceRevenueGrp/Desc3MATERIAL FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0224755
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt161200
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt22900
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt31268
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0224755
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt161200
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt22900
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt31268
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt02414166
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt03708
IRS990/PYOtherExpensesAmt01500085
IRS990/PYOtherRevenueAmt027061
IRS990/PYProgramServiceRevenueAmt0262420
IRS990/PYRevenuesLessExpensesAmt0-188564
IRS990/PYSalariesCompEmpBnftPaidAmt01395834
IRS990/PYTotalExpensesAmt02895919
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02707355
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0691847
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd01
IRS990/RevenueAmt0305945
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0178298
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0178458
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt03062778
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0994514
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt04057292
IRS990ScheduleD/EquipmentGrp/BookValueAmt019216
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0205200
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0224416
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02538476
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt0411449
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc0BOND RESERVE ACCOUNTS
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd0F
IRS990ScheduleD/LandGrp/BookValueAmt0380000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0380000
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0254255
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt125822
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt2134536
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEFERRED ASSETS-BOND ISSUE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1SECURITY DEPOSIT
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2NET OPEB ASSETS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02386257
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NET PENSION LIABILITY
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt03230323
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0"THIS IS A GOVERNMENTAL ENTERPRISE- FIN 48 DOES NOT APPLY."
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03461994
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0414613
IRS990ScheduleD/TotalBookValueProgramRltdAmt0411449
IRS990ScheduleD/TotalExpensesPerForm990Amt02538476
IRS990ScheduleD/TotalLiabilityAmt02386257
IRS990ScheduleD/TotalRevenuePerForm990Amt03230323
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03230323
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02538476
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.THERE IS THEREFORE 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
IRS990ScheduleK/ProceduresCorrectiveActionGrp/BondReferenceCd0A
IRS990ScheduleK/ProceduresCorrectiveActionGrp/BondReferenceCd1B
IRS990ScheduleK/ProceduresCorrectiveActionGrp/BondReferenceCd2C
IRS990ScheduleK/ProceduresCorrectiveActionGrp/BondReferenceCd3D
IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd00
IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd10
IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd20

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.98$5.83$0.15$3.13$2.40$0.74
2023Detailed filing. Detailed filing data is available for this year.$5.92$6.50$0.59$2.65$2.26$0.39
2022Detailed filing. Detailed filing data is available for this year.$5.80$6.78$0.98$2.66$1.87$0.79
2021Detailed filing. Detailed filing data is available for this year.$5.69$7.46$1.77$3.23$2.54$0.69
2020Detailed filing. Detailed filing data is available for this year.$5.68$8.15$2.46$2.71$2.90$0.19
2019Detailed filing. Detailed filing data is available for this year.$6.22$8.39$2.17$3.29$3.31$0.01
2018Detailed filing. Detailed filing data is available for this year.$6.47$8.89$2.42$3.42$3.53$0.10
2017Detailed filing. Detailed filing data is available for this year.$6.48$9.07$2.59$3.26$3.50$0.23
2016Detailed filing. Detailed filing data is available for this year.$5.63$7.37$1.73$3.04$3.10$0.07
2015Detailed filing. Detailed filing data is available for this year.$5.54$7.24$1.70$3.07$2.96$0.11
2014Detailed filing. Detailed filing data is available for this year.$5.18$4.26$0.92$2.95$2.92$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.92$2.71$1.21$2.82
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.87$2.72$1.14$2.80
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.68$2.75$0.93$2.87
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.65$2.75$0.90$2.55