Civic Intelligence

Lincoln Park Academy Inc.

990 • Fiscal year 2024 • EIN 46-2563769

Jul 01, 2023 to Jun 30, 2024 • Filed on May 01, 2025

3320 West Market Street 300Fairlawn, OH 44333

(216) 263-7008

Siviq Scores

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

Liabilities / Assets

99th percentile

2.21x

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

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

81st percentile

0.75x

Higher debt load relative to revenue than 81% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

30th percentile

-2.7%

Higher net margin than 30% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

23rd percentile

$875

Higher top officer pay than 23% of similar nonprofits.

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

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

65th percentile

10%

Faster asset growth than 65% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

30th percentile

-2.1%

Faster revenue growth than 30% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,923,277

Up $175,263 (+10%) from 2023

Net Assets

Down

-$2,327,322

Down $152,014 (-7.0%) from 2023

Liabilities

Up

$4,250,599

Up $327,277 (+8.3%) from 2023

Revenue

Down

$5,632,007

Down $120,376 (-2.1%) from 2023

Expenses

Down

$5,784,021

Down $189,738 (-3.2%) from 2023

Net Income

Up

-$152,014

Up $69,362 (+31%) from 2023

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0-$2.0M-$4.0MAssets 2015: $1,702,342Liabilities 2015: $1,865,598Net Assets 2015: -$163,2562015Assets 2016: $2,112,303Liabilities 2016: $2,313,640Net Assets 2016: -$201,3372016Assets 2017: $1,461,285Liabilities 2017: $2,538,484Net Assets 2017: -$1,077,1992017Assets 2018: $1,061,014Liabilities 2018: $2,282,679Net Assets 2018: -$1,221,6652018Assets 2019: $801,541Liabilities 2019: $2,086,178Net Assets 2019: -$1,284,6372019Assets 2020: $1,959,723Liabilities 2020: $3,640,967Net Assets 2020: -$1,681,2442020Assets 2021: $1,995,939Liabilities 2021: $4,095,789Net Assets 2021: -$2,099,8502021Assets 2022: $1,901,853Liabilities 2022: $3,855,785Net Assets 2022: -$1,953,9322022Assets 2023: $1,748,014Liabilities 2023: $3,923,322Net Assets 2023: -$2,175,3082023Assets 2024: $1,923,277Liabilities 2024: $4,250,599Net Assets 2024: -$2,327,3222024

Highlighted filing

2024

Assets$1,923,277
Liabilities$4,250,599
Net Assets-$2,327,322

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2015: $2,449,042Expenses 2015: $2,692,098Net Income 2015: -$243,0562015Revenue 2016: $2,417,647Expenses 2016: $2,455,728Net Income 2016: -$38,0812016Revenue 2017: $2,544,216Expenses 2017: $3,052,490Net Income 2017: -$508,2742017Revenue 2018: $2,193,725Expenses 2018: $1,898,149Net Income 2018: $295,5762018Revenue 2019: $4,420,011Expenses 2019: $4,482,983Net Income 2019: -$62,9722019Revenue 2020: $4,840,922Expenses 2020: $5,237,529Net Income 2020: -$396,6072020Revenue 2021: $5,440,515Expenses 2021: $5,859,121Net Income 2021: -$418,6062021Revenue 2022: $5,919,199Expenses 2022: $5,773,281Net Income 2022: $145,9182022Revenue 2023: $5,752,383Expenses 2023: $5,973,759Net Income 2023: -$221,3762023Revenue 2024: $5,632,007Expenses 2024: $5,784,021Net Income 2024: -$152,0142024

Highlighted filing

2024

Revenue$5,632,007
Expenses$5,784,021
Net Income-$152,014
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 1, 2025
Return Version
2023v6.0
Gross Receipts
$5,632,007
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."

To 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$1,157,269$763,848▼ $393,421
Pledges and Grants Receivable$126,455$754,080▲ $627,625
Cash and Non-Interest-Bearing Accounts$172,247$214,043▲ $41,796
Total Assets$1,748,014$1,923,277▲ $175,263
Other Assets Total$292,043$191,306▼ $100,737
Liabilities
Other Liabilities$3,066,780$2,754,575▼ $312,205
Accounts Payable and Accrued Expenses$129,168$769,881▲ $640,713
Deferred Revenue$727,374$726,143▼ $1,231
Total Liabilities$3,923,322$4,250,599▲ $327,277
Net Assets / Fund Balance
Net Assets With Donor Restrictions$72,837$191,306▲ $118,469
Net Assets Without Donor Restrictions$-2,248,145$-2,518,628▼ $270,483
Total Net Assets Fund Balance$-2,175,308$-2,327,322▼ $152,014
Total Liabilities and Net Assets / Fund Balance$1,748,014$1,923,277▲ $175,263

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$191,306--
Compensation and Service Providers

Employees

NameTitleBaseTotal
Cynthia WestonPresident$875$875
Daryl HansonSecretary$875$875
Michelle MitchellDirector$875$875
Twannia AllenDirector$750$750

Board Members and Trustees

NameTitle
Jeffrey a Foster CPAFiscal Officer
Stephanie AtayaFiscal Officer
James VickersTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Sta Lincoln Park LLCEducational Management121 SOUTH MAIN STREET SUITE 200, Akron, OH 44308$5,433,912
Revenue and Support

Revenue Composition

Contributions and Grants
$5,606,659
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$25,348
Change in Net Assets
$-152,014

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,632,007
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$5,632,007
Total Revenue per Form 990
$5,632,007
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$5,606,195
Salaries, Compensation, and Employee Benefits$177,826
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$5,529,338--$5,529,338
Pension Plan Contributions$174,451--$174,451
Other Expenses-$54,716-$54,716
Fees for Services Legal-$22,141-$22,141
Current Officers, Directors, Trustees, and Key Employees-$3,375-$3,375
Total Functional Expenses$5,703,789$80,232$0$5,784,021

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,784,021
Total Expenses per Audited Statements$5,784,021
Total Expenses per Form 990$5,784,021
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$2,754,575
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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 sta lincoln park, llc for most of its functions. Sta lincoln park, 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 sta lincoln park, llc a continuing fee of 95 percent of the school's "qualified gross revenues and sta lincoln park, 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 sta lincoln park, llc by virtue of the management agreement, the governing authority still has the overall responsibilty to oversee the accounting procedures.

Form 990, Part VI, Section A, Line 8B

There are no committees that may act on behalf of the full board of directors.

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
Accel Lincoln Park Academy LLC
EIN
46-2563769
Phone
2162637008
Address
3320 WEST MARKET STREET 300, FAIRLAWN, OH 44333

Signing Officer

Name
Stephanie Ataya
Title
Fiscal Officer
Phone
2162637008
Signed
2025-05-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stephanie Ataya
Formed
2013
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
2

Preparer

Firm
Cbiz Advisors LLC
Address
3320 WEST MARKET STREET STE 300, FAIRLAWN, OH 44333
Preparer
Ariana N Jordan
Phone
3305648500
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

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

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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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IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd00
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
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 STA LINCOLN PARK, LLC FOR MOST OF ITS FUNCTIONS. STA LINCOLN PARK, 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 STA LINCOLN PARK, LLC A CONTINUING FEE OF 95 PERCENT OF THE SCHOOL'S "QUALIFIED GROSS REVENUES AND STA LINCOLN PARK, 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 STA LINCOLN PARK, LLC BY VIRTUE OF THE MANAGEMENT AGREEMENT, THE GOVERNING AUTHORITY STILL HAS THE OVERALL RESPONSIBILTY TO OVERSEE THE ACCOUNTING PROCEDURES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THERE ARE NO COMMITTEES THAT MAY ACT ON BEHALF OF THE FULL BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COPY OF THE COMPLETED FORM 990 IS SENT TO THE BOARD PRESIDENT AND SCHOOL TREASURER TO BE REVIEWED AND SIGNED BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GOVERNING AUTHORITY REVIEWS THE CONFLICT OF INTEREST POLICY ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UPON 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/ExplanationTxt5THE ORGANIZATION DOES HAVE A COMMITTEE THAT ASSUMES OVERSIGHT RESPONSIBILITY OF THE AUDIT, REVIEW OF ITS FINANCIAL STATEMENTS, AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS POLICY HAS BEEN IN PLACE SINCE INCEPTION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01748014
IRS990/TotalAssetsEOYAmt01923277
IRS990/TotalAssetsGrp/BOYAmt01748014
IRS990/TotalAssetsGrp/EOYAmt01923277
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt05606659
IRS990/TotalEmployeeCnt00
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt080232
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt05703789
IRS990/TotalFunctionalExpensesGrp/TotalAmt05784021
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03923322
IRS990/TotalLiabilitiesEOYAmt04250599
IRS990/TotalLiabilitiesGrp/BOYAmt03923322
IRS990/TotalLiabilitiesGrp/EOYAmt04250599
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-2175308
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-2327322
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt05703789
IRS990/TotalReportableCompFromOrgAmt03375
IRS990/TotalRevenueGrp/ExclusionAmt025348
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt05632007
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt02
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01748014
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01923277
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03320 WEST MARKET STREET 300
IRS990/USAddress/CityNm0FAIRLAWN
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd044333
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.THE-ACADEMIES.COM
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0STEPHANIE ATAYA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FISCAL OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum02162637008
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ACCEL LINCOLN PARK ACADEMY LLC
ReturnHeader/Filer/BusinessNameControlTxt0LINC
ReturnHeader/Filer/EIN0462563769
ReturnHeader/Filer/PhoneNum02162637008
ReturnHeader/Filer/USAddress/AddressLine1Txt03320 WEST MARKET STREET 300
ReturnHeader/Filer/USAddress/CityNm0FAIRLAWN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd044333
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0111986323
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CBIZ ADVISORS LLC
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/PreparationDt02025-05-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ARIANA N JORDAN
ReturnHeader/ReturnTs02025-05-01T15:36:15-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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