Civic Intelligence

West Park Bilingual Academy

990 • Fiscal year 2019 • EIN 46-2555793

Jul 01, 2018 to Jun 30, 2019 • Filed on Mar 23, 2020

Organization ProfileWWW.THE-ACADEMIES.COM
12913 Bennington AvenueCleveland, OH 44135

(216) 251-5450

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

99th percentile

4.01x

Higher debt load relative to assets than 99% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

86th percentile

0.93x

Higher debt load relative to revenue than 86% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

28th percentile

-4.7%

Higher net margin than 28% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

36th percentile

$875

Higher top officer pay than 36% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

1st percentile

-53%

Faster asset growth than 1% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

65th percentile

12%

Faster revenue growth than 65% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets99th percentile

Assets

Down

$587,017

Down $658,049 (-53%) from 2018

Net Assets

Down

-$1,764,851

Down $119,246 (-7.2%) from 2018

Liabilities

Down

$2,351,868

Down $538,803 (-19%) from 2018

Revenue And Expenses
Liabilities / Revenue86th percentileNet Margin28th percentile

Revenue

Up

$2,541,748

Up $266,288 (+12%) from 2018

Expenses

Up

$2,660,994

Up $768,209 (+41%) from 2018

Net Income

Down

-$119,246

Down $501,921 (-131%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth1st percentile

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

$4.0M$2.0M$0-$2.0MAssets 2015: $2,940,653Liabilities 2015: $3,265,399Net Assets 2015: -$324,7462015Assets 2016: $3,085,982Liabilities 2016: $3,429,650Net Assets 2016: -$343,6682016Assets 2017: $1,855,844Liabilities 2017: $3,383,043Net Assets 2017: -$1,527,1992017Assets 2018: $1,245,066Liabilities 2018: $2,890,671Net Assets 2018: -$1,645,6052018Assets 2019: $587,017Liabilities 2019: $2,351,868Net Assets 2019: -$1,764,8512019Assets 2020: $674,067Liabilities 2020: $2,193,035Net Assets 2020: -$1,518,9682020Assets 2021: $806,265Liabilities 2021: $2,207,738Net Assets 2021: -$1,401,4732021Assets 2022: $1,301,821Liabilities 2022: $2,604,043Net Assets 2022: -$1,302,2222022Assets 2023: $1,212,271Liabilities 2023: $2,538,897Net Assets 2023: -$1,326,6262023Assets 2024: $1,330,989Liabilities 2024: $2,727,138Net Assets 2024: -$1,396,1492024

Highlighted filing

2019

Assets$587,017
Liabilities$2,351,868
Net Assets-$1,764,851
Open 2019 Filing

Operations Trend

Revenue Growth65th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2015: $3,274,239Expenses 2015: $3,775,641Net Income 2015: -$501,4022015Revenue 2016: $2,439,198Expenses 2016: $2,458,120Net Income 2016: -$18,9222016Revenue 2017: $2,469,535Expenses 2017: $3,009,628Net Income 2017: -$540,0932017Revenue 2018: $2,275,460Expenses 2018: $1,892,785Net Income 2018: $382,6752018Revenue 2019: $2,541,748Expenses 2019: $2,660,994Net Income 2019: -$119,2462019Revenue 2020: $2,858,783Expenses 2020: $2,612,900Net Income 2020: $245,8832020Revenue 2021: $3,509,213Expenses 2021: $3,391,718Net Income 2021: $117,4952021Revenue 2022: $3,676,633Expenses 2022: $3,577,382Net Income 2022: $99,2512022Revenue 2023: $4,314,644Expenses 2023: $4,339,048Net Income 2023: -$24,4042023Revenue 2024: $4,170,142Expenses 2024: $4,239,665Net Income 2024: -$69,5232024

Highlighted filing

2019

Revenue$2,541,748
Expenses$2,660,994
Net Income-$119,246
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Mar 23, 2020
Return Version
2018v3.1
Gross Receipts
$2,541,748
Mission and Program Overview

Mission

"it is our mission to provide an effective, consistent, and academically rigorous education in a safe, disciplined, and nurturing environment. We will empower students to reach their fullest potential by implementing a comprehensive curriculum facilitated by highly effective educators in collaboration with families in the community, and supported by progressive technology."

Provide a high quality alternative education opportunity for children ages 5-14, grades k-8

Balance Sheet Detail
LineBeginningEndChange
Assets
Prepaid Expenses and Deferred Charges$1,154,041$388,808▼ $765,233
Cash and Non-Interest-Bearing Accounts$72,162$77,357▲ $5,195
Pledges and Grants Receivable$18,863$41,376▲ $22,513
Accounts Receivable-$69-
Total Assets$1,245,066$587,017▼ $658,049
Other Assets Total$0$79,407▲ $79,407
Liabilities
Other Liabilities$1,909,565$1,350,738▼ $558,827
Deferred Revenue$952,892$958,078▲ $5,186
Grants Payable$18,864$41,376▲ $22,512
Accounts Payable and Accrued Expenses$9,350$1,676▼ $7,674
Total Liabilities$2,890,671$2,351,868▼ $538,803
Net Assets / Fund Balance
Unrestricted Net Assets$-1,645,605$-1,764,851▼ $119,246
Total Net Assets Fund Balance$-1,645,605$-1,764,851▼ $119,246
Total Liabilities and Net Assets / Fund Balance$1,245,066$587,017▼ $658,049

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$79,407--
Compensation and Service Providers
Top Officer Pay36th percentile

Employees

NameTitleBaseTotal
Scott NorcrossTreasurer$875$875

Board Members and Trustees

NameTitle
David ShepherdPresident
Carl FreyVice President
David FlorezDirector
Jeffrey a Foster CPAFiscal Officer
Karl SooySecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Accel Schools Ohio LLCEducational Management4700 ROCKSIDE RD, Independence, OH 44131$2,408,377
Revenue and Support

Revenue Composition

Contributions and Grants
$2,528,293
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$13,455
Change in Net Assets
$-119,246

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,541,748
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,541,748
Total Revenue per Form 990
$2,541,748
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,528,809
Salaries, Compensation, and Employee Benefits$132,185
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$2,408,377--$2,408,377
Pension Plan Contributions$132,185--$132,185
Office Expenses-$61,125-$61,125
Other Expenses-$59,307-$59,307
Total Functional Expenses$2,540,562$120,432$0$2,660,994

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,660,994
Total Expenses per Audited Statements$2,660,994
Total Expenses per Form 990$2,660,994
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Net Pension$1,350,738
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
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 3

“The school contracts with accel schools ohio, llc for most of its functions. Accel schools ohio, llc is responsible and accountable to the school's board of directors for the administration and operation of the school. The school is required to pay accel schools ohio, llc a continuing fee of 94.1 percent of the school's "qualified gross revenues" for up to the first 219 students and 96 percent of the "qualified gross revenues" for the 220th student and any additional students. Accel schools ohio, llc is responsible for all costs incurred in providing the educational program at the school. While control over the management duties of the school has been delegated to accel schools ohio, llc by virtue of the management agreement, the governing authority still has the overall responsibility to oversee the accounting procedures.”

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

“A copy of the completed form 990 is sent to the board president and school treasurer to be reviewed and signed before filing.”

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

“The governing authority reviews the conflict of interest policy annually.”

Form 990, Part VI, Section C, Line 19

“Upon written or verbal request, documents are made available to the public. However, for the end of the year unaudited financials, a public notice is placed in the local papers stating that the unaudited financials are available for review.”

Filing and Contact Details

Filer

Filer Name
West Park Academy
EIN
46-2555793
Phone
2162515450
Address
12913 BENNINGTON AVENUE, CLEVELAND, OH 44135

Signing Officer

Name
Jeffrey a Foster CPA
Title
Fiscal Officer
Phone
2162515450
Signed
2020-03-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Shepherd
Formed
2013
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
4

Preparer

Firm
Skoda Minotti & Co
Address
3320 WEST MARKET STREET STE 300, FAIRLAWN, OH 44333
Preparer
Jeffrey a Foster CPA
Phone
3305648500
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The organization does have a committee that assumes oversight responsibility of the review of its financial statements, and selection of an independent accountant. This is the policy put in place since inception.”

Raw XML Appendix360 raw XML fields

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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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0A STATEMENT READING "ALL EDUCATIONAL PROGRAMS ARE AVAILABLE WITHOUT REGARD TO RACE, COLOR, NATIONAL ORIGIN, SEX OR DISABILITY" IS ALWAYS INCLUDED. THIS STATEMENT IS PUBLISHED IN THE PARENT/STUDENT HANDBOOK, BOARD POLICY BOOK AND ON THE WEBSITE.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION DOES NOT PROVIDE SCHOLARSHIPS OR FINANCIAL ASSISTANCE.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2THE SCHOOL CURRENTLY PARTICIPATES IN THE STATE FOUNDATION PROGRAM. REVENUES RECEIVED FROM THIS PROGRAM ARE RECOGNIZED AS OPERATING REVENUES IN THE ACCOUNTING PERIOD IN WHICH ALL ELIGIBILITY REQUIREMENTS HAVE BEEN MET. THE SCHOOL ALSO PARTICIPATES IN THE FEDERAL CHARTER SCHOOL GRANT PROGRAM THROUGH THE OHIO DEPARTMENT OF EDUCATION.
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
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL CONTRACTS WITH ACCEL SCHOOLS OHIO, LLC FOR MOST OF ITS FUNCTIONS. ACCEL SCHOOLS OHIO, LLC IS RESPONSIBLE AND ACCOUNTABLE TO THE SCHOOL'S BOARD OF DIRECTORS FOR THE ADMINISTRATION AND OPERATION OF THE SCHOOL. THE SCHOOL IS REQUIRED TO PAY ACCEL SCHOOLS OHIO, LLC A CONTINUING FEE OF 94.1 PERCENT OF THE SCHOOL'S "QUALIFIED GROSS REVENUES" FOR UP TO THE FIRST 219 STUDENTS AND 96 PERCENT OF THE "QUALIFIED GROSS REVENUES" FOR THE 220TH STUDENT AND ANY ADDITIONAL STUDENTS. ACCEL SCHOOLS OHIO, LLC IS RESPONSIBLE FOR ALL COSTS INCURRED IN PROVIDING THE EDUCATIONAL PROGRAM AT THE SCHOOL. WHILE CONTROL OVER THE MANAGEMENT DUTIES OF THE SCHOOL HAS BEEN DELEGATED TO ACCEL SCHOOLS OHIO, LLC BY VIRTUE OF THE MANAGEMENT AGREEMENT, THE GOVERNING AUTHORITY STILL HAS THE OVERALL RESPONSIBILITY TO OVERSEE THE ACCOUNTING PROCEDURES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF THE COMPLETED FORM 990 IS SENT TO THE BOARD PRESIDENT AND SCHOOL TREASURER TO BE REVIEWED AND SIGNED BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE GOVERNING AUTHORITY REVIEWS THE CONFLICT OF INTEREST POLICY ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON WRITTEN OR VERBAL REQUEST, DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC. HOWEVER, FOR THE END OF THE YEAR UNAUDITED FINANCIALS, A PUBLIC NOTICE IS PLACED IN THE LOCAL PAPERS STATING THAT THE UNAUDITED FINANCIALS ARE AVAILABLE FOR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION DOES HAVE A COMMITTEE THAT ASSUMES OVERSIGHT RESPONSIBILITY OF THE REVIEW OF ITS FINANCIAL STATEMENTS, AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS IS THE POLICY PUT IN PLACE SINCE INCEPTION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
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IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
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IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-1645605
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-1764851
IRS990/UponRequestInd0X
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IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.THE-ACADEMIES.COM
IRS990/WhistleblowerPolicyInd01
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ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JEFFREY A FOSTER CPA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FISCAL OFFICER
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ReturnHeader/BusinessOfficerGrp/SignatureDt02020-03-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WEST PARK ACADEMY
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ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0144.121.95.190
ReturnHeader/FilingSecurityInformation/IPDt02020-03-23
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm016:01:16
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0341945206
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SKODA MINOTTI & CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03320 WEST MARKET STREET STE 300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FAIRLAWN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd044333
ReturnHeader/PreparerPersonGrp/PhoneNum03305648500
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEFFREY A FOSTER CPA
ReturnHeader/ReturnTs02020-07-01T09:16:58-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-07-01
ReturnHeader/TaxPeriodEndDt02019-06-30
ReturnHeader/TaxYr02018

Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$587,017
Liabilities
$2,351,868
Net assets
-$1,764,851
Revenue
$2,541,748
Expenses
$2,660,994
Net income
-$119,246
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.33$2.73$1.40$4.17$4.24$0.07
2023Detailed filing. Detailed filing data is available for this year.$1.21$2.54$1.33$4.31$4.34$0.02
2022Detailed filing. Detailed filing data is available for this year.$1.30$2.60$1.30$3.68$3.58$0.10
2021Detailed filing. Detailed filing data is available for this year.$0.81$2.21$1.40$3.51$3.39$0.12
2020Detailed filing. Detailed filing data is available for this year.$0.67$2.19$1.52$2.86$2.61$0.25
2019Detailed filing. Detailed filing data is available for this year.$0.59$2.35$1.76$2.54$2.66$0.12
2018Detailed filing. Detailed filing data is available for this year.$1.25$2.89$1.65$2.28$1.89$0.38
2017Detailed filing. Detailed filing data is available for this year.$1.86$3.38$1.53$2.47$3.01$0.54
2016Detailed filing. Detailed filing data is available for this year.$3.09$3.43$0.34$2.44$2.46$0.02
2015Detailed filing. Detailed filing data is available for this year.$2.94$3.27$0.32$3.27$3.78$0.50