Liabilities / Assets
97th percentile
Higher debt load relative to assets than 97% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
97th percentile
Higher debt load relative to assets than 97% of similar nonprofits.
Liabilities / Revenue
88th percentile
Higher debt load relative to revenue than 88% of similar nonprofits.
Net Margin
59th percentile
Higher net margin than 59% of similar nonprofits.
Top Officer Pay
40th percentile
Higher top officer pay than 40% of similar nonprofits.
Top officer pay equals 0.2% of source-year revenue.
Asset Growth
94th percentile
Faster asset growth than 94% of similar nonprofits.
Revenue Growth
66th percentile
Faster revenue growth than 66% of similar nonprofits.
Assets
Up$1,961,633
Up $1,016,209 (+107%) from 2021
Net Assets
Up-$1,085,112
Up $350,737 (+24%) from 2021
Liabilities
Up$3,046,745
Up $665,472 (+28%) from 2021
Revenue
Up$2,992,511
Up $493,335 (+20%) from 2021
Expenses
Up$2,641,774
Up $404,691 (+18%) from 2021
Net Income
Up$350,737
Up $88,644 (+34%) from 2021
East Preparatory Academy, serving grades K-8, is dedicated to improving the lives of its students by providing authentic learning experiences in a collaborative, nurturing environment that will build a foundation for student success in school, at future work, and in life.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $94,982 | $427,784 | ▲ $332,802 |
| Cash and Non-Interest-Bearing Accounts | $176,874 | $289,949 | ▲ $113,075 |
| Pledges and Grants Receivable | $135,280 | $193,834 | ▲ $58,554 |
| Prepaid Expenses and Deferred Charges | $15,000 | $15,000 | → $0 |
| Accounts Receivable | $16,071 | $9,674 | ▼ $6,397 |
| Total Assets | $1,367,948 | $1,961,633 | ▲ $593,685 |
| Other Assets Total | $929,741 | $1,025,392 | ▲ $95,651 |
| Liabilities | |||
| Other Liabilities | $2,392,679 | $2,665,468 | ▲ $272,789 |
| Accounts Payable and Accrued Expenses | $411,118 | $381,277 | ▼ $29,841 |
| Total Liabilities | $2,803,797 | $3,046,745 | ▲ $242,948 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | $0 | $0 | → $0 |
| Net Assets Without Donor Restrictions | $-1,435,849 | $-1,085,112 | ▲ $350,737 |
| Total Net Assets Fund Balance | $-1,435,849 | $-1,085,112 | ▲ $350,737 |
| Total Liabilities and Net Assets / Fund Balance | $1,367,948 | $1,961,633 | ▲ $593,685 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $338,019 | $84,505 | $0 |
| Other Land Buildings | $0 | $0 | $0 |
| Land | $0 | - | $0 |
| Equipment | $19,225 | $8,242 | $0 |
| Leasehold Improvements | $70,540 | $70,736 | $0 |
| Other Assets Org | $70,223 | - | - |
| Name | Title | Base | Total |
|---|---|---|---|
| Brenda Goins | Board Member | $4,500 | $4,500 |
| Lisa Gonzales | Board Member | $4,500 | $4,500 |
| Velma Chandler | Board Member | $4,500 | $4,500 |
| Rhonda Young Hurt | Board President | $3,125 | $3,125 |
| Amanda Threat | Board Member | $2,750 | $2,750 |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Forrester Education LLC | Education Management | 481 N Cleveland Massillon Road, Akron, OH 44334 | $1,565,903 |
| Americab Transportation | Student Transportation | 3380 W 137th Street, Cleveland, OH 44111 | $134,700 |
| Immaculate Conception Parish | Rent | 37932 Euclid Avenue, Willoughby, OH 44094 | $108,026 |
| Preferred Meals | Student Food Service | 5240 St Charles Road, Berkeley, IL 60163 | $107,211 |
| Line Item | Amount |
|---|---|
| Other Expenses | $1,485,599 |
| Salaries, Compensation, and Employee Benefits | $1,156,175 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $1,100,066 | - | - | $1,100,066 |
| Fees for Services Management | $435,107 | - | - | $435,107 |
| Other Expenses | $280,308 | $0 | $0 | $280,308 |
| Depreciation Depletion | $132,401 | - | - | $132,401 |
| Fees for Services Other | $111,460 | - | - | $111,460 |
| Occupancy | $60,152 | - | - | $60,152 |
| Other Employee Benefits | $56,109 | - | - | $56,109 |
| Fees for Services Accounting | $43,026 | - | - | $43,026 |
| Fees for Services Legal | - | $39,322 | - | $39,322 |
| Advertising | $38,823 | - | - | $38,823 |
| All Other Expenses | $22,666 | - | - | $22,666 |
| Insurance | $19,624 | - | - | $19,624 |
| Total Functional Expenses | $2,553,481 | $88,293 | $0 | $2,641,774 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $2,641,774 |
| Total Expenses per Audited Statements | $2,641,774 |
| Total Expenses per Form 990 | $2,641,774 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Other Expense Adjustments | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Net Pension Liability | $1,040,857 |
| Deferred Inflows of Resources - Pension | $995,178 |
| Non Current Portion of Long Term Debt | $293,080 |
| Deferred Inflows of Resources - OPEB | $232,837 |
| Net OPEB Liability | $103,516 |
“The school contracted with Forrester Education LLC, to provide most of the staffing and other operational and management services for the school.”
“The Form 990 is prepared and reviewed by the Fiscal Officer. After the review of the Form 990, it is then provided to the Board of Directors, the Management Firm and the School Sponsor for review”
“The Board of Directors consistently review compliance with federal and state regulations. In addition, the school is monitored at least bi-monthly to ensure compliance with laws and regulations.”
“The school's governing documents, conflict of interest policy and financial statements are maintained by its legal counsel and fiscal officer and may be provided upon request.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 411118 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 381277 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 16071 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 9674 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | East Preparatory Academy, serving grades K-8, is dedicated to improving the lives of its students by providing authentic learning experiences in a collaborative, nurturing environment that will build a foundation for student success in school, at future work, and in life. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 38823 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 38823 |
| IRS990/AllOtherContributionsAmt | 0 | 2992511 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 22666 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 22666 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | C David Massa |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3305150572 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 4129 Superior Avenue |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Cleveland |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 44103 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 176874 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 289949 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 4 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 1565903 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 1 | 107211 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 2 | 108026 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 3 | 134700 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 481 N Cleveland Massillon Road |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 1 | 5240 St Charles Road |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 2 | 37932 Euclid Avenue |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 3 | 3380 W 137th Street |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | Akron |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 1 | Berkeley |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 2 | Willoughby |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 3 | Cleveland |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 1 | IL |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 2 | OH |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 3 | OH |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 44334 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 1 | 60163 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 2 | 44094 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 3 | 44111 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | Forrester Education LLC |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 1 | Preferred Meals |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 2 | Immaculate Conception Parish |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 3 | Americab Transportation |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | Education Management |
| IRS990/ContractorCompensationGrp/ServicesDesc | 1 | Student Food Service |
| IRS990/ContractorCompensationGrp/ServicesDesc | 2 | Rent |
| IRS990/ContractorCompensationGrp/ServicesDesc | 3 | Student Transportation |
| IRS990/ContriRptFundraisingEventAmt | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 2992511 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 1485599 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 350737 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1156175 |
| IRS990/CYTotalExpensesAmt | 0 | 2641774 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 2992511 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 1 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 132401 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 132401 |
| IRS990/Desc | 0 | East Preparatory Academy serves students in grades K-8. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonatedServicesAndUseFcltsAmt | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 2553481 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FederatedCampaignsAmt | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 43026 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 43026 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 39322 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 39322 |
| IRS990/FeesForServicesManagementGrp/ProgramServicesAmt | 0 | 435107 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 435107 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 111460 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 111460 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Brenda Goins |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Velma Chandler |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Lisa Gonzales |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Rhonda Young Hurt |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Amanda Threat |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 4500 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 4500 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 4500 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 3125 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 2750 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Board President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Board Member |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2013 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/FundraisingAmt | 0 | 0 |
| IRS990/GainOrLossGrp/OtherAmt | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GovernmentGrantsAmt | 0 | 0 |
| IRS990/GrantAmt | 0 | 1159399 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 2992511 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 19624 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 19624 |
| IRS990/InvestmentExpenseAmt | 0 | 0 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 7 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 163483 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 94982 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 427784 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 591267 |
| IRS990/LegalDomicileStateCd | 0 | OH |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembershipDuesAmt | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | East Preparatory Academy, serving grades K-8, is dedicated to improving the lives of its students by providing authentic learning experiences in a collaborative, nurturing environment that will build a foundation for student success in school, at future work, and in life. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | -1435849 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -1085112 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | -1435849 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | -1085112 |
| IRS990/NoncashContributionsAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 60152 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 60152 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 929741 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 1025392 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 56109 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 56109 |
| IRS990/OtherExpensesGrp/Desc | 0 | Sponsor Fees |
| IRS990/OtherExpensesGrp/Desc | 1 | Instructional Materials and Supplies |
| IRS990/OtherExpensesGrp/Desc | 2 | Student Supports Services |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 0 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 2 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 48971 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 0 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 253739 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 280308 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 48971 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 253739 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 280308 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 2392679 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 2665468 |
| IRS990/OtherRevenueTotalAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 1100066 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 1100066 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 135280 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 193834 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 15000 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 15000 |
| IRS990/PrincipalOfficerNm | 0 | C David Massa |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | 0 |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 2499176 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 1025436 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 262093 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1211647 |
| IRS990/PYTotalExpensesAmt | 0 | 2237083 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 2499176 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 350737 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RelatedOrganizationsAmt | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/PersonalAmt | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 2992511 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 338019 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 84505 |
| IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt | 0 | 422524 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 0 |
| IRS990ScheduleD/DonatedServicesAndUseFcltsAmt | 0 | 0 |
| IRS990ScheduleD/DonatedServicesUseFcltsAmt | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 19225 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 8242 |
| IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt | 0 | 27467 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 2641774 |
| IRS990ScheduleD/FederalIncomeTaxLiabilityAmt | 0 | 0 |
| IRS990ScheduleD/InvestmentExpensesNotIncld2Amt | 0 | 0 |
| IRS990ScheduleD/InvestmentExpensesNotIncldAmt | 0 | 0 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt | 0 | 0 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 0 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 70540 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 70736 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt | 0 | 141276 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 0 |
| IRS990ScheduleD/LossesReportedAmt | 0 | 0 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 0 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 137361 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 817808 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 2 | 70223 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | Net OPEB Asset |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | Deferred Outflows of Resources - Pension |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 2 | Deferred Outflows of Resources - OPEB |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 0 |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | 0 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 0 |
| IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt | 0 | 0 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 0 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 293080 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 1040857 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 103516 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 3 | 995178 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 4 | 232837 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Non Current Portion of Long Term Debt |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | Net Pension Liability |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | Net OPEB Liability |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 3 | Deferred Inflows of Resources - Pension |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 4 | Deferred Inflows of Resources - OPEB |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 0 |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | 0 |
| IRS990ScheduleD/PriorYearAdjustmentsAmt | 0 | 0 |
| IRS990ScheduleD/RecoveriesPriorYearGrantsAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 2992511 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 427784 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 1025392 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 2641774 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 2665468 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 2992511 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 2992511 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 2641774 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | 1 |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | 1 |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | 0 |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | 1 |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | 1 |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | 1 |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | 1 |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | 1 |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | The organization maintains a website wherein the policy is explained, as well as, on its enrollment materials. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | The organization is a community school and as such, reviews funding from the State of Ohio through the Ohio Department of Education. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Schedule E, Part I, Line 3 |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Schedule E, Part I, Line 6 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | The school contracted with Forrester Education LLC, to provide most of the staffing and other operational and management services for the school. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | The Form 990 is prepared and reviewed by the Fiscal Officer. After the review of the Form 990, it is then provided to the Board of Directors, the Management Firm and the School Sponsor for review |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | The Board of Directors consistently review compliance with federal and state regulations. In addition, the school is monitored at least bi-monthly to ensure compliance with laws and regulations. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | The school's governing documents, conflict of interest policy and financial statements are maintained by its legal counsel and fiscal officer and may be provided upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section A, Line 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section B, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section B, Line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section C, Line 19 |
| IRS990/SchoolOperatingInd | 0 | 1 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 1367948 |
| IRS990/TotalAssetsEOYAmt | 0 | 1961633 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1367948 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1961633 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 2992511 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 88293 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 2553481 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 2641774 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 2803797 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 3046745 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 2803797 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 3046745 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | -1435849 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | -1085112 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalOtherProgSrvcExpenseAmt | 0 | 0 |
| IRS990/TotalOtherProgSrvcGrantAmt | 0 | 0 |
| IRS990/TotalOtherProgSrvcRevenueAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 2553481 |
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Displayed year
2022 • Form 990Detailed filing. Detailed filing data is available for this year.