Civic Intelligence

Constellation Schools Madison Community Elementary

990 • Fiscal year 2020 • EIN 41-2118100

Jul 01, 2019 to Jun 30, 2020 • Filed on May 07, 2021

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

1.49x

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

92nd percentile

2.41x

Higher debt load relative to revenue than 92% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

32nd percentile

-2.5%

Higher net margin than 32% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

40th percentile

$14,546

Higher top officer pay than 40% of similar nonprofits.

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

31st percentile

-0.3%

Faster asset growth than 31% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

49th percentile

0.5%

Faster revenue growth than 49% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Down

$4,853,250

Down $14,284 (-0.3%) from 2019

Net Assets

Down

-$2,397,047

Down $211,581 (-9.7%) from 2019

Liabilities

Up

$7,250,297

Up $197,297 (+2.8%) from 2019

Revenue

Up

$3,013,688

Up $16,367 (+0.5%) from 2019

Expenses

Down

$3,087,585

Down $118,869 (-3.7%) from 2019

Net Income

Up

-$73,897

Up $135,236 (+65%) from 2019

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: $3,295,097Liabilities 2010: $2,678,876Net Assets 2010: $616,2212010Assets 2011: $3,323,526Liabilities 2011: $2,672,844Net Assets 2011: $650,6822011Assets 2012: $3,759,157Liabilities 2012: $3,133,311Net Assets 2012: $625,8462012Assets 2013: $3,717,225Liabilities 2013: $2,999,347Net Assets 2013: $717,8782013Assets 2014: $3,793,588Liabilities 2014: $3,272,474Net Assets 2014: $521,1142014Assets 2015: $4,215,621Liabilities 2015: $6,416,686Net Assets 2015: -$2,201,0652015Assets 2016: $4,378,702Liabilities 2016: $6,460,472Net Assets 2016: -$2,081,7702016Assets 2017: $5,139,620Liabilities 2017: $7,745,991Net Assets 2017: -$2,606,3712017Assets 2018: $5,205,493Liabilities 2018: $7,447,937Net Assets 2018: -$2,242,4442018Assets 2019: $4,867,534Liabilities 2019: $7,053,000Net Assets 2019: -$2,185,4662019Assets 2020: $4,853,250Liabilities 2020: $7,250,297Net Assets 2020: -$2,397,0472020Assets 2021: $5,002,731Liabilities 2021: $6,804,905Net Assets 2021: -$1,802,1742021Assets 2022: $5,416,522Liabilities 2022: $6,360,464Net Assets 2022: -$943,9422022Assets 2023: $6,020,431Liabilities 2023: $6,254,787Net Assets 2023: -$234,3562023Assets 2024: $6,518,399Liabilities 2024: $5,514,301Net Assets 2024: $1,004,0982024

Highlighted filing

2020

Assets$4,853,250
Liabilities$7,250,297
Net Assets-$2,397,047

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $2,382,9002010Expenses 2011: $2,712,3822011Expenses 2012: $2,795,7552012Expenses 2013: $2,639,8552013Revenue 2014: $2,995,005Expenses 2014: $2,934,973Net Income 2014: $60,0322014Revenue 2015: $3,267,345Expenses 2015: $3,076,692Net Income 2015: $190,6532015Revenue 2016: $3,216,292Expenses 2016: $3,128,737Net Income 2016: $87,5552016Revenue 2017: $3,496,405Expenses 2017: $3,449,376Net Income 2017: $47,0292017Revenue 2018: $3,243,037Expenses 2018: $3,317,087Net Income 2018: -$74,0502018Revenue 2019: $2,997,321Expenses 2019: $3,206,454Net Income 2019: -$209,1332019Revenue 2020: $3,013,688Expenses 2020: $3,087,585Net Income 2020: -$73,8972020Revenue 2021: $3,682,210Expenses 2021: $3,087,337Net Income 2021: $594,8732021Revenue 2022: $3,277,137Expenses 2022: $2,418,905Net Income 2022: $858,2322022Revenue 2023: $3,593,585Expenses 2023: $2,883,999Net Income 2023: $709,5862023Revenue 2024: $4,907,873Expenses 2024: $3,669,419Net Income 2024: $1,238,4542024

Highlighted filing

2020

Revenue$3,013,688
Expenses$3,087,585
Net Income-$73,897
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
May 7, 2021
Return Version
2019v5.2
Gross Receipts
$3,013,688
Mission and Program Overview

Mission

Constellation schools: madison 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: madison 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$2,080,967$2,043,227▼ $37,740
Cash and Non-Interest-Bearing Accounts$933,650$1,270,649▲ $336,999
Prepaid Expenses and Deferred Charges$831,915$606,462▼ $225,453
Investments Program Related$577,769$314,602▼ $263,167
Savings and Temporary Cash Investments$136,052$135,962▼ $90
Pledges and Grants Receivable$97,536$20,597▼ $76,939
Accounts Receivable$12,250$19,447▲ $7,197
Total Assets$4,867,534$4,853,250▼ $14,284
Other Assets Total$197,395$442,304▲ $244,909
Liabilities
Other Liabilities$3,171,866$3,444,322▲ $272,456
Tax Exempt Bond Liabilities$2,985,540$2,935,026▼ $50,514
Deferred Revenue$576,386$569,991▼ $6,395
Accounts Payable and Accrued Expenses$303,096$238,387▼ $64,709
Mortgage Notes Payable Secured by Investment Property-$37,716-
Grants Payable$16,112$24,855▲ $8,743
Total Liabilities$7,053,000$7,250,297▲ $197,297
Net Assets / Fund Balance
Net Assets With Donor Restrictions$213,211$215,583▲ $2,372
Net Assets Without Donor Restrictions$-2,398,677$-2,612,630▼ $213,953
Total Net Assets Fund Balance$-2,185,466$-2,397,047▼ $211,581
Total Liabilities and Net Assets / Fund Balance$4,867,534$4,853,250▼ $14,284

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,922,473$719,983$2,642,456
Equipment$40,754$212,895$253,649
Land$80,000-$80,000
Investment Program Related Org$314,602--
Other Assets Org$247,818--
Compensation and Service Providers

Employees

NameTitleBaseOtherTotal
Rebecca KeeneyExecutive Director$11,574$2,972$14,546
Rich LukichLegal Council$8,000$614$8,614
Caroline ZitoTreasurer$6,572$1,656$8,228
Thomas BabbCFO$506-$506
Bogusia ChmielewskiBoard Member$344-$344
Dan ZiembaBoard Member$344-$344
Donna StelterBoard Secretary$344-$344
Charles LedgerBoard Member$281-$281
Rodney SpencerBoard Member$250-$250

Highest Paid Contractors

ContractorServicesLocationCompensation
Constellation Schools LLCManagement Services & Staffing5730 BROADVIEW ROAD, Parma, OH 44134$412,366
Revenue and Support

Revenue Composition

Contributions and Grants
$2,780,612
Program Service Revenue
$179,790
Investment Income
$1,939
Other Revenue
$51,347
Change in Net Assets
$-73,897

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,013,688
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$3,013,688
Total Revenue per Form 990
$3,013,688
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,845,834
Other Expenses$1,241,751
Total Fundraising Expense$2,420
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,216,648$149,344-$1,365,992
Fees for Services Management-$300,308-$300,308
Other Employee Benefits$205,537$5,467-$211,004
Interest$176,831$19,648-$196,479
Pension Plan Contributions$172,054$22,876-$194,930
Office Expenses$142,979$24,734-$167,713
Fees for Services Other$137,062--$137,062
Occupancy$103,354$11,484-$114,838
Depreciation Depletion$88,227$9,803-$98,030
Information Technology$50,262$5,585-$55,847
Payroll Taxes$37,379$3,073-$40,452
Current Officers, Directors, Trustees, and Key Employees-$33,456-$33,456
Fees for Services Accounting-$18,326-$18,326
Conferences and Meetings$15,892$1,766-$17,658
Insurance$7,988$3,033-$11,021
Advertising-$6,063-$6,063
Other Expenses$7,195$799$2,420$2,420
All Other Expenses$1,733$357-$2,090
Travel$699--$699
Fees for Services Legal-$679-$679
Total Functional Expenses$2,363,840$721,325$2,420$3,087,585

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,225,269
Expenses per Audited Statements$3,087,585
Total Expenses per Form 990$3,087,585
Expenses Not Reported on Form 990$137,684
Expenses Not Reported on Financial Statements$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$412,366
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Net Pension Liability$3,070,322
Ppp Loan Payable$374,000

Bond Issues

BondIssuerIssuedIssue PricePurpose
CCleveland Cuyahoga County Port Authority2014-04-10$1,782,011Refinance prior bond issue, reacquire title to land & buildings,renovations
BCleveland Cuyahoga County Port Authority2014-04-10$927,875Refinance prior bond issue, reacquire title to land & buildings,renovations
ACleveland Cuyahoga County Port Authority2014-04-10$360,499Refinance prior bond issue, reacquire title to land & buildings,renovations
DCleveland Cuyahoga County Port Authority2014-04-10$82,956Refinance prior bond issue, reacquire title to land & buildings,renovations

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
C$1,782,011---
B$927,875-$82,956-
A$360,499-$122,897-
D$82,956---

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: madison community elementary entered into a contract with constellation schools llc to provide legal, financial, and business management services for fiscal year 2020. 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: madison 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 Madison
EIN
41-2118100
Phone
2167127600
Address
5730 BROADVIEW RD, PARMA, OH 44134

Signing Officer

Name
Rebecca Keeney
Title
Executive Director
Phone
2167127600
Signed
2021-05-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rebecca Keeney
Formed
2003
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
5
Employees
51
Volunteers
13

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 9:

Current period adjustment- adoption of gasb 68 and gasb 75 -137,684.

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 2D - OTHER ADJUSTMENTS:

Current period adjustment -adoption of gasb 68 and gasb 75 137,684.

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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/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt5CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt6EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt8LEGAL COUNCIL
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02003
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GovernmentGrantsAmt02780612
IRS990/GrantsPayableGrp/BOYAmt016112
IRS990/GrantsPayableGrp/EOYAmt024855
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt03013688
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt05585
IRS990/InformationTechnologyGrp/ProgramServicesAmt050262
IRS990/InformationTechnologyGrp/TotalAmt055847
IRS990/InsuranceGrp/ManagementAndGeneralAmt03033
IRS990/InsuranceGrp/ProgramServicesAmt07988
IRS990/InsuranceGrp/TotalAmt011021
IRS990/InterestGrp/ManagementAndGeneralAmt019648
IRS990/InterestGrp/ProgramServicesAmt0176831
IRS990/InterestGrp/TotalAmt0196479
IRS990/InvestmentIncomeGrp/ExclusionAmt01939
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01939
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsProgramRelatedGrp/BOYAmt0577769
IRS990/InvestmentsProgramRelatedGrp/EOYAmt0314602
IRS990/InvestTaxExemptBondsInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0932878
IRS990/LandBldgEquipBasisNetGrp/BOYAmt02080967
IRS990/LandBldgEquipBasisNetGrp/EOYAmt02043227
IRS990/LandBldgEquipCostOrOtherBssAmt02976105
IRS990/LegalDomicileStateCd0OH
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0CONSTELLATION SCHOOLS: MADISON 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/EOYAmt037716
IRS990/NetAssetsOrFundBalancesBOYAmt0-2185466
IRS990/NetAssetsOrFundBalancesEOYAmt0-2397047
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0-2398677
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0-2612630
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt011484
IRS990/OccupancyGrp/ProgramServicesAmt0103354
IRS990/OccupancyGrp/TotalAmt0114838
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt024734
IRS990/OfficeExpensesGrp/ProgramServicesAmt0142979
IRS990/OfficeExpensesGrp/TotalAmt0167713
IRS990/OfficerMailingAddressInd00
IRS990/OnBehalfOfIssuerInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0197395
IRS990/OtherAssetsTotalGrp/EOYAmt0442304
IRS990/OtherChangesInNetAssetsAmt0-137684
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt05467
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0205537
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0211004
IRS990/OtherExpensesGrp/Desc0SPONSOR FEES
IRS990/OtherExpensesGrp/Desc1ALL OTHER EXPENSES
IRS990/OtherExpensesGrp/Desc2BOND FEES
IRS990/OtherExpensesGrp/Desc3FUNDRAISING EXPENSE
IRS990/OtherExpensesGrp/FundraisingAmt02420
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt054303
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt150221
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2799
IRS990/OtherExpensesGrp/ProgramServicesAmt07195
IRS990/OtherExpensesGrp/TotalAmt054303
IRS990/OtherExpensesGrp/TotalAmt150221
IRS990/OtherExpensesGrp/TotalAmt27994
IRS990/OtherExpensesGrp/TotalAmt32420
IRS990/OtherLiabilitiesGrp/BOYAmt03171866
IRS990/OtherLiabilitiesGrp/EOYAmt03444322
IRS990/OtherRevenueMiscGrp/BusinessCd0611110
IRS990/OtherRevenueMiscGrp/Desc0MISC. REVENUE-RELATED-
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt051347
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt051347
IRS990/OtherRevenueTotalAmt051347
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0149344
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01216648
IRS990/OtherSalariesAndWagesGrp/TotalAmt01365992
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03073
IRS990/PayrollTaxesGrp/ProgramServicesAmt037379
IRS990/PayrollTaxesGrp/TotalAmt040452
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt022876
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0172054
IRS990/PensionPlanContributionsGrp/TotalAmt0194930
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt097536
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt020597
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0831915
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0606462
IRS990/PrincipalOfficerNm0REBECCA KEENEY
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611110
IRS990/ProgramServiceRevenueGrp/BusinessCd1611110
IRS990/ProgramServiceRevenueGrp/BusinessCd2611110
IRS990/ProgramServiceRevenueGrp/BusinessCd3611110
IRS990/ProgramServiceRevenueGrp/Desc0SERVICES - OTHER SCHOO
IRS990/ProgramServiceRevenueGrp/Desc1MATERIAL FEES
IRS990/ProgramServiceRevenueGrp/Desc2BREAKFAST/LUNCH
IRS990/ProgramServiceRevenueGrp/Desc3FILED TRIP REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0168357
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt16385
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt23109
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt31939
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0168357
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt16385
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt23109
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt31939
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt02802069
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt04787
IRS990/PYOtherExpensesAmt01283049
IRS990/PYOtherRevenueAmt08083
IRS990/PYProgramServiceRevenueAmt0182382
IRS990/PYRevenuesLessExpensesAmt0-209133
IRS990/PYSalariesCompEmpBnftPaidAmt01923405
IRS990/PYTotalExpensesAmt03206454
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02997321
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-73897
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd01
IRS990/RevenueAmt0231137
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0136052
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0135962
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt01922473
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0719983
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02642456
IRS990ScheduleD/EquipmentGrp/BookValueAmt040754
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0212895
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0253649
IRS990ScheduleD/ExpensesNotReportedAmt0137684
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt03087585
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt0314602
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc0BOND RESERVE ACCOUNTS
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd0F
IRS990ScheduleD/LandGrp/BookValueAmt080000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt080000
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt027338
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1167148
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt2247818
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEPOSITS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1NET OPEB ASSETS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2UNAMORTIZED DEFERRED CHARGES
IRS990ScheduleD/OtherExpensesIncludedAmt0137684
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03070322
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1374000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NET PENSION LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PPP LOAN PAYABLE
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt03013688
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0"THIS IS A GOVERNMENTAL ENTERPRISE- FIN 48 DOES NOT APPLY."
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1CURRENT PERIOD ADJUSTMENT -ADOPTION OF GASB 68 AND GASB 75 137,684.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02043227
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0442304
IRS990ScheduleD/TotalBookValueProgramRltdAmt0314602
IRS990ScheduleD/TotalExpensesPerForm990Amt03087585
IRS990ScheduleD/TotalLiabilityAmt03444322
IRS990ScheduleD/TotalRevenuePerForm990Amt03013688
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03013688
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03225269
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

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.52$5.51$1.00$4.91$3.67$1.24
2023Detailed filing. Detailed filing data is available for this year.$6.02$6.25$0.23$3.59$2.88$0.71
2022Detailed filing. Detailed filing data is available for this year.$5.42$6.36$0.94$3.28$2.42$0.86
2021Detailed filing. Detailed filing data is available for this year.$5.00$6.80$1.80$3.68$3.09$0.59
2020Detailed filing. Detailed filing data is available for this year.$4.85$7.25$2.40$3.01$3.09$0.07
2019Detailed filing. Detailed filing data is available for this year.$4.87$7.05$2.19$3.00$3.21$0.21
2018Detailed filing. Detailed filing data is available for this year.$5.21$7.45$2.24$3.24$3.32$0.07
2017Detailed filing. Detailed filing data is available for this year.$5.14$7.75$2.61$3.50$3.45$0.05
2016Detailed filing. Detailed filing data is available for this year.$4.38$6.46$2.08$3.22$3.13$0.09
2015Detailed filing. Detailed filing data is available for this year.$4.22$6.42$2.20$3.27$3.08$0.19
2014Detailed filing. Detailed filing data is available for this year.$3.79$3.27$0.52$3.00$2.93$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.72$3.00$0.72$2.64
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.76$3.13$0.63$2.80
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.32$2.67$0.65$2.71
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.30$2.68$0.62$2.38