Civic Intelligence

West Park Bilingual Academy

990 • Fiscal year 2021 • EIN 46-2555793

Jul 01, 2020 to Jun 30, 2021 • Filed on May 11, 2022

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

2.74x

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

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

Liabilities / Revenue

82nd percentile

0.63x

Higher debt load relative to revenue than 82% of similar nonprofits.

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

Net Margin

32nd percentile

3.3%

Higher net margin than 32% of similar nonprofits.

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

Top Officer Pay

39th percentile

$780

Higher top officer pay than 39% of similar nonprofits.

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

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

Asset Growth

67th percentile

20%

Faster asset growth than 67% of similar nonprofits.

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

Revenue Growth

60th percentile

23%

Faster revenue growth than 60% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets99th percentile

Assets

Up

$806,265

Up $132,198 (+20%) from 2020

Net Assets

Up

-$1,401,473

Up $117,495 (+7.7%) from 2020

Liabilities

Up

$2,207,738

Up $14,703 (+0.7%) from 2020

Revenue And Expenses
Liabilities / Revenue82nd percentileNet Margin32nd percentile

Revenue

Up

$3,509,213

Up $650,430 (+23%) from 2020

Expenses

Up

$3,391,718

Up $778,818 (+30%) from 2020

Net Income

Down

$117,495

Down $128,388 (-52%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth67th 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

2021

Assets$806,265
Liabilities$2,207,738
Net Assets-$1,401,473
Open 2021 Filing

Operations Trend

Revenue Growth60th 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

2021

Revenue$3,509,213
Expenses$3,391,718
Net Income$117,495
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 11, 2022
Return Version
2020v4.2
Gross Receipts
$3,509,213
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$468,258$569,091▲ $100,833
Pledges and Grants Receivable$21,732$89,107▲ $67,375
Cash and Non-Interest-Bearing Accounts$86,276$45,535▼ $40,741
Total Assets$674,067$806,265▲ $132,198
Other Assets Total$97,801$102,532▲ $4,731
Liabilities
Other Liabilities$1,509,500$1,768,383▲ $258,883
Deferred Revenue$655,165$336,504▼ $318,661
Grants Payable$24,232$89,107▲ $64,875
Accounts Payable and Accrued Expenses$4,138$13,744▲ $9,606
Total Liabilities$2,193,035$2,207,738▲ $14,703
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-1,518,968$-1,401,473▲ $117,495
Total Net Assets Fund Balance$-1,518,968$-1,401,473▲ $117,495
Total Liabilities and Net Assets / Fund Balance$674,067$806,265▲ $132,198

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$102,532--
Compensation and Service Providers
Top Officer Pay39th percentile

Employees

NameTitleBaseTotal
Carl FreyVice President$780$780
Scott NorcrossTreasurer$780$780
David FlorezDirector$655$655

Board Members and Trustees

NameTitle
David ShepherdPresident
Jeffrey a Foster CPAFiscal Officer
Karl SooySecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Accel Schools Ohio LLCEducational Management4700 ROCKSIDE RD, Independence, OH 44131$3,408,898
Revenue and Support

Revenue Composition

Contributions and Grants
$3,499,491
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$9,722
Change in Net Assets
$117,495

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,509,213
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$3,509,213
Total Revenue per Form 990
$3,509,213
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,556,101
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0
Salaries, Compensation, and Employee Benefits$-164,383

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$3,408,898--$3,408,898
Other Expenses-$75,590-$75,590
Office Expenses-$71,613-$71,613
Pension Plan Contributions$-164,383--$-164,383
Total Functional Expenses$3,244,515$147,203$0$3,391,718

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,391,718
Total Expenses per Audited Statements$3,391,718
Total Expenses per Form 990$3,391,718
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$1,768,383
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
No
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 226 students and 96 percent of the "qualified gross revenues" for the 227th 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
Stephanie Ataya
Title
Fiscal Officer
Phone
2162515450
Signed
2022-05-11
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
2

Preparer

Firm
Marcum Llp
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 Appendix357 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/PolicyStmtInBrochuresEtcInd01
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 226 STUDENTS AND 96 PERCENT OF THE "QUALIFIED GROSS REVENUES" FOR THE 227TH 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
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03509213
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
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IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
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IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd044135
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.THE-ACADEMIES.COM
IRS990/WhistleblowerPolicyInd01
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ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FISCAL OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum02162515450
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-05-11
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MARCUM LLP
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ReturnHeader/PreparerPersonGrp/PhoneNum03305648500
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEFFREY A FOSTER CPA
ReturnHeader/ReturnTs02022-05-12T08:15:23-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0STEPHANIE
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ReturnHeader/TaxPeriodBeginDt02020-07-01
ReturnHeader/TaxPeriodEndDt02021-06-30
ReturnHeader/TaxYr02020

Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$806,265
Liabilities
$2,207,738
Net assets
-$1,401,473
Revenue
$3,509,213
Expenses
$3,391,718
Net income
$117,495
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