Liabilities / Assets
98th percentile
Higher debt load relative to assets than 98% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
98th percentile
Higher debt load relative to assets than 98% of similar nonprofits.
Liabilities / Revenue
91st percentile
Higher debt load relative to revenue than 91% of similar nonprofits.
Net Margin
17th percentile
Higher net margin than 17% of similar nonprofits.
Top Officer Pay
23rd percentile
Higher top officer pay than 23% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
16th percentile
Faster asset growth than 16% of similar nonprofits.
Revenue Growth
55th percentile
Faster revenue growth than 55% of similar nonprofits.
Assets
Down$8,372,857
Down $539,834 (-6.1%) from 2023
Net Assets
Down-$3,703,719
Down $793,163 (-27%) from 2023
Liabilities
Up$12,076,576
Up $253,329 (+2.1%) from 2023
Revenue
Up$5,978,085
Up $574,384 (+11%) from 2023
Expenses
Up$6,771,248
Up $901,193 (+15%) from 2023
Net Income
Down-$793,163
Down $326,809 (-70%) from 2023
The purposes for which the corporation was formed, as stated in its Articles of Incorporation, are to establish and run a charter school in the state of Ohio for the benefit of the children, of the community, and to engage in any other activities incidental to the foregoing purposes for which a corporation may be organized under Chapter 1702 of the Ohio Revised Code; provided, however, that the Corporation is organized and shall at all times be operated exclusively within the confines of IRC 501c3.
To provide opportunities for educational choice to students and families of this community. The organization is primarily engaged in providing instructional services to enrolled students in Grades K-8.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $6,324,855 | $6,051,197 | ▼ $273,658 |
| Pledges and Grants Receivable | $359,542 | $316,892 | ▼ $42,650 |
| Cash and Non-Interest-Bearing Accounts | $233,733 | $227,965 | ▼ $5,768 |
| Prepaid Expenses and Deferred Charges | $41,496 | $31,022 | ▼ $10,474 |
| Accounts Receivable | - | $13,352 | - |
| Total Assets | $8,912,691 | $8,372,857 | ▼ $539,834 |
| Other Assets Total | $1,953,065 | $1,732,429 | ▼ $220,636 |
| Liabilities | |||
| Other Liabilities | $9,497,582 | $9,655,749 | ▲ $158,167 |
| Accounts Payable and Accrued Expenses | $2,325,665 | $2,420,827 | ▲ $95,162 |
| Total Liabilities | $11,823,247 | $12,076,576 | ▲ $253,329 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | $0 | $0 | → $0 |
| Net Assets Without Donor Restrictions | $-2,910,556 | $-3,703,719 | ▼ $793,163 |
| Total Net Assets Fund Balance | $-2,910,556 | $-3,703,719 | ▼ $793,163 |
| Total Liabilities and Net Assets / Fund Balance | $8,912,691 | $8,372,857 | ▼ $539,834 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $5,770,183 | $1,158,289 | $0 |
| Other Land Buildings | $38,251 | $240,481 | $0 |
| Land | $0 | - | $0 |
| Equipment | $85,079 | $146,858 | $0 |
| Leasehold Improvements | $157,684 | $21,577 | $0 |
| Other Assets Org | $142,120 | - | - |
| Name | Title | Base | Total |
|---|---|---|---|
| Holly Jenkins | Board Member | $875 | $875 |
| Joann Battle | Board Member | $875 | $875 |
| Matt Wahlert | Board Chairman | $750 | $750 |
| Michael Odioso | Board Member | $750 | $750 |
| Brandi Elliot | Board Member | $625 | $625 |
| Corin Burke Widmeyer | Board Member | $625 | $625 |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Accel Schools | Management Services | 481 N Cleveland Massillon Road, Akron, OH 44333 | $1,411,348 |
| FIGS Cafe and Bakery | Student Food Services | 5230 Bethel Centre, Columbus, OH 43235 | $267,484 |
| System4 of Southwest Ohio | Custodial Services | 220 Mill Street, Millford, OH 45150 | $169,343 |
| Hamilton County ESC | Student Support Services | 11083 Hamilton Ave, Cincinnati, OH 45231 | $132,421 |
| Therapy Source | Support Services | 536 Old Howell Road, Greenville, SC 29615 | $123,798 |
| Line Item | Amount |
|---|---|
| Other Expenses | $3,790,528 |
| Salaries, Compensation, and Employee Benefits | $2,980,720 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $1,965,355 | - | - | $1,965,355 |
| Other Employee Benefits | $1,015,365 | - | - | $1,015,365 |
| Fees for Services Other | $825,428 | - | - | $825,428 |
| Fees for Services Management | $684,429 | - | - | $684,429 |
| Depreciation Depletion | $547,350 | - | - | $547,350 |
| Interest | $545,507 | - | - | $545,507 |
| Occupancy | $397,711 | - | - | $397,711 |
| Other Expenses | $379,302 | $0 | $0 | $379,302 |
| Advertising | $68,002 | - | - | $68,002 |
| Fees for Services Legal | $37,000 | - | - | $37,000 |
| Fees for Services Accounting | $36,623 | - | - | $36,623 |
| Insurance | $24,574 | - | - | $24,574 |
| Total Functional Expenses | $6,771,248 | $0 | $0 | $6,771,248 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $6,771,248 |
| Total Expenses per Audited Statements | $6,771,248 |
| Total Expenses per Form 990 | $6,771,248 |
| 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 |
|---|---|
| Non Current Portion of Long Term Obligations | $5,970,445 |
| Net Pension Liability | $3,064,657 |
| Deferred Inflows of Resources - OPEB | $315,464 |
| Deferred Inflows of Resources - Pension | $213,207 |
| Net OPEB Liability | $91,976 |
“The school contracted with a management company, Accel Schools Inc. to provide certain administrative, instructional and financial services.”
“The Form 990 is prepared and reviewed by the Fiscal Officer. Upon completion, the return is provided to the Board President and legal counsel for review and approval. Once approved, the fiscal officer signs and files the Form 990.”
“The governing board's conflict of interest policy is reviewed with new board members and the full governing board on a periodic basis. Governing board members and key personnel are expected to disclose any relationships that could potentially be perceived as a conflict of interest.”
“The fiscal officer and board legal counsel maintain governing documents, conflict of interest policy and financial statements, and may be provided upon request.”
“All of professional and technical services provided.”
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 | 1 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 2325665 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 2420827 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 13352 |
| IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | To provide opportunities for educational choice to students and families of this community. The organization is primarily engaged in providing instructional services to enrolled students in Grades K-8. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 68002 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 68002 |
| IRS990/AllOtherContributionsAmt | 0 | 5978085 |
| 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 | 244 Southern Avenue |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Cincinnati |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 45219 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 233733 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 227965 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 5 |
| 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 | 123798 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 1 | 132421 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 2 | 1411348 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 3 | 267484 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 4 | 169343 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 536 Old Howell Road |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 1 | 11083 Hamilton Ave |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 2 | 481 N Cleveland Massillon Road |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 3 | 5230 Bethel Centre |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 4 | 220 Mill Street |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | Greenville |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 1 | Cincinnati |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 2 | Akron |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 3 | Columbus |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 4 | Millford |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | SC |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 1 | OH |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 2 | OH |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 3 | OH |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 4 | OH |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 29615 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 1 | 45231 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 2 | 44333 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 3 | 43235 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 4 | 45150 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | Therapy Source |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 1 | Hamilton County ESC |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 2 | Accel Schools |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 3 | FIGS Cafe and Bakery |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 4 | System4 of Southwest Ohio |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | Support Services |
| IRS990/ContractorCompensationGrp/ServicesDesc | 1 | Student Support Services |
| IRS990/ContractorCompensationGrp/ServicesDesc | 2 | Management Services |
| IRS990/ContractorCompensationGrp/ServicesDesc | 3 | Student Food Services |
| IRS990/ContractorCompensationGrp/ServicesDesc | 4 | Custodial Services |
| IRS990/ContriRptFundraisingEventAmt | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 5978085 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 3790528 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -793163 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 2980720 |
| IRS990/CYTotalExpensesAmt | 0 | 6771248 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 5978085 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 1 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 547350 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 547350 |
| IRS990/Desc | 0 | Instructional services for children in grades K-8 for the 2023-2024 school year. |
| 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 | 6771248 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditPerformedInd | 0 | 1 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 1 |
| IRS990/FederatedCampaignsAmt | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 36623 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 36623 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 37000 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 37000 |
| IRS990/FeesForServicesManagementGrp/ProgramServicesAmt | 0 | 684429 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 684429 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 825428 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 825428 |
| 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 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| 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/IndividualTrusteeOrDirectorInd | 5 | 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/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Holly Jenkins |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Joann Battle |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Matt Wahlert |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Michael Odioso |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Corin Burke Widmeyer |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Brandi Elliot |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 875 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 875 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 750 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 750 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 625 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 625 |
| 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/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Board Chairman |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Board Member |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 0 |
| IRS990/FormationYr | 0 | 2018 |
| 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 | 6 |
| IRS990/GovernmentGrantsAmt | 0 | 0 |
| IRS990/GrantAmt | 0 | 2185158 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 5978085 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 6 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 24574 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 24574 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 545507 |
| IRS990/InterestGrp/TotalAmt | 0 | 545507 |
| IRS990/InvestmentExpenseAmt | 0 | 0 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 11 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 1567205 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 6324855 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 6051197 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 7618402 |
| 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 | The purposes for which the corporation was formed, as stated in its Articles of Incorporation, are to establish and run a charter school in the state of Ohio for the benefit of the children, of the community, and to engage in any other activities incidental to the foregoing purposes for which a corporation may be organized under Chapter 1702 of the Ohio Revised Code; provided, however, that the Corporation is organized and shall at all times be operated exclusively within the confines of IRC 501c3. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | -2910556 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -3703719 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | -2910556 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | -3703719 |
| IRS990/NoncashContributionsAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 397711 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 397711 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 1953065 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 1732429 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 1015365 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 1015365 |
| IRS990/OtherExpensesGrp/Desc | 0 | Sponsor Fees |
| IRS990/OtherExpensesGrp/Desc | 1 | Instructional Materials and Supplies |
| IRS990/OtherExpensesGrp/Desc | 2 | Student Support Services |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 0 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 2 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 0 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 116450 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 128152 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 379302 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 116450 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 128152 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 379302 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 9497582 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 9655749 |
| IRS990/OtherRevenueTotalAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 1965355 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 1965355 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 359542 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 316892 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 41496 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 31022 |
| 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 | 5403701 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 3037496 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -466354 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 2832559 |
| IRS990/PYTotalExpensesAmt | 0 | 5870055 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 5403701 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -793163 |
| 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 | 5978085 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 5770183 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 1158289 |
| IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt | 0 | 6928472 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 0 |
| IRS990ScheduleD/DonatedServicesAndUseFcltsAmt | 0 | 0 |
| IRS990ScheduleD/DonatedServicesUseFcltsAmt | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 85079 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 146858 |
| IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt | 0 | 231937 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 6771248 |
| 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 | 157684 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 21577 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt | 0 | 179261 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 0 |
| IRS990ScheduleD/LossesReportedAmt | 0 | 0 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 0 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 249106 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 1341203 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 2 | 142120 |
| 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 | 38251 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 240481 |
| IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt | 0 | 278732 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 0 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 5970445 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 3064657 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 91976 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 3 | 213207 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 4 | 315464 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Non Current Portion of Long Term Obligations |
| 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 | 5978085 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 6051197 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 1732429 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 6771248 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 9655749 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 5978085 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 5978085 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 6771248 |
| 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 | 0 |
| 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 | Posted on School's Website. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Schedule E, Part I, Line 3 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | The school contracted with a management company, Accel Schools Inc. to provide certain administrative, instructional and financial services. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | The Form 990 is prepared and reviewed by the Fiscal Officer. Upon completion, the return is provided to the Board President and legal counsel for review and approval. Once approved, the fiscal officer signs and files the Form 990. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | The governing board's conflict of interest policy is reviewed with new board members and the full governing board on a periodic basis. Governing board members and key personnel are expected to disclose any relationships that could potentially be perceived as a conflict of interest. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | The fiscal officer and board legal counsel maintain governing documents, conflict of interest policy and financial statements, and may be provided upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | All of professional and technical services provided. |
| 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 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part IX, Line 11g |
| 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 | 8912691 |
| IRS990/TotalAssetsEOYAmt | 0 | 8372857 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 8912691 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 8372857 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 5978085 |
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Displayed year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.