Civic Intelligence

Case Preparatory Academy

EIN 85-0693806 • 501(c)3 • Akron, OH

Profile

Case Preparatory Academy is a public, community school. We are our own school district sponsored by Richland Academy of the Arts which provides oversight and enforces academic, fiscal, and legal accountability.

107 S Arlington StreetAkron, OH 44306

www.caseprepacademy.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

89th percentile

0.73x

Higher debt load relative to assets than 89% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

82nd percentile

0.57x

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

501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

37th percentile

-0.6%

Higher net margin than 37% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

59th percentile

7.3%

Faster asset growth than 59% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

42nd percentile

3.3%

Faster revenue growth than 42% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets89th percentile

Assets

Down

$2,953,297

Down $19,981 (-0.7%) from 2023

Liabilities

Up

$2,274,630

Up $111,163 (+5.1%) from 2023

Net Assets

Down

$678,667

Down $131,144 (-16%) from 2023

Operations
Liabilities / Revenue82nd percentileNet Margin37th percentile

Revenue

Up

$4,175,941

Up $398,237 (+11%) from 2023

Expenses

Up

$4,307,085

Up $506,314 (+13%) from 2023

Net Income

Down

-$131,144

Down $108,077 (-469%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth59th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0Assets 2021: $953,144Liabilities 2021: $621,104Net Assets 2021: $332,0402021Assets 2022: $2,771,327Liabilities 2022: $1,938,449Net Assets 2022: $832,8782022Assets 2023: $2,973,278Liabilities 2023: $2,163,467Net Assets 2023: $809,8112023Assets 2024: $2,953,297Liabilities 2024: $2,274,630Net Assets 2024: $678,6672024

Highlighted filing

2024

Assets$2,953,297
Liabilities$2,274,630
Net Assets$678,667
Open 2024 Filing

Operations Trend

Revenue Growth42nd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2021: $3,415,824Expenses 2021: $3,083,784Net Income 2021: $332,0402021Revenue 2022: $3,656,851Expenses 2022: $3,156,013Net Income 2022: $500,8382022Revenue 2023: $3,777,704Expenses 2023: $3,800,771Net Income 2023: -$23,0672023Revenue 2024: $4,175,941Expenses 2024: $4,307,085Net Income 2024: -$131,1442024

Highlighted filing

2024

Revenue$4,175,941
Expenses$4,307,085
Net Income-$131,144
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,953,297
Liabilities
$2,274,630
Net assets
$678,667
Revenue
$4,175,941
Expenses
$4,307,085
Net income
-$131,144
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.95$2.27$0.68$4.18$4.31$0.13
2023Detailed filing. Detailed filing data is available for this year.$2.97$2.16$0.81$3.78$3.80$0.02
2022Detailed filing. Detailed filing data is available for this year.$2.77$1.94$0.83$3.66$3.16$0.50
2021Detailed filing. Detailed filing data is available for this year.$0.95$0.62$0.33$3.42$3.08$0.33
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Mar 17, 2025
Return Version
2023v6.0
Gross Receipts
$4,175,941
Mission and Program Overview

Mission

Case Preparatory Academy is a public, community school. We are our own school district sponsored by Richland Academy of the Arts which provides oversight and enforces academic, fiscal, and legal accountability.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,300,772$1,533,397▲ $232,625
Pledges and Grants Receivable$43,720$64,930▲ $21,210
Land, Buildings, and Equipment, Net$27,883$31,882▲ $3,999
Prepaid Expenses and Deferred Charges$5,746$3,306▼ $2,440
Total Assets$2,973,278$2,953,297▼ $19,981
Other Assets Total$1,595,157$1,319,782▼ $275,375
Liabilities
Other Liabilities$2,007,597$2,076,036▲ $68,439
Accounts Payable and Accrued Expenses$155,870$198,594▲ $42,724
Total Liabilities$2,163,467$2,274,630▲ $111,163
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$809,811$678,667▼ $131,144
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$809,811$678,667▼ $131,144
Total Liabilities and Net Assets / Fund Balance$2,973,278$2,953,297▼ $19,981

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$0$0$0
Other Land Buildings$26,681$5,882$0
Land$0-$0
Equipment$-5,954$135,136$0
Leasehold Improvements$11,155$11,152$0
Other Assets Org$138,955--
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleBaseTotal
Amy AllenBoard Member$875$875
Greg WheelerBoard Member$875$875
Charles BosmanBoard Member$750$750
Kevin CookBoard Member$625$625

Board Members and Trustees

NameTitle
Sharona GilbertBoard Member

Highest Paid Contractors

ContractorServicesLocationCompensation
Accel Schools IncManagement Services4700 Rockside Road, Unit 10, Independence, OH 44131$1,197,935
Arlenes CuisineStudent Food Service3000 w 5th Avenue, Columbus, OH 43204$302,489
PsiSchool Health Services2112 Casey Pkwy S, Twinsburg, OH 44087$128,827
Ohio Developmental SupportsStudent Support Services675 Alpha Drive, Highland Heights, OH 44143$117,891
Revenue and Support

Revenue Composition

Contributions and Grants
$4,175,941
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$4,175,941
Change in Net Assets
$-131,144

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,175,941
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$4,175,941
Total Revenue per Form 990
$4,175,941
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,200,219
Other Expenses$2,106,866
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,461,275--$1,461,275
Other Employee Benefits$738,944--$738,944
Occupancy$626,544--$626,544
Fees for Services Management$605,661--$605,661
Other Expenses$462,963$0$0$462,963
Advertising$55,735--$55,735
Fees for Services Legal$42,000--$42,000
Fees for Services Accounting$35,943--$35,943
Insurance$18,700--$18,700
Depreciation Depletion$13,861--$13,861
All Other Expenses$10,698--$10,698
Total Functional Expenses$4,307,085$0$0$4,307,085

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,307,085
Total Expenses per Audited Statements$4,307,085
Total Expenses per Form 990$4,307,085
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Other Expense Adjustments$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 Liability$1,643,485
Deferred Inflows of Resources - OPEB$187,465
Deferred Inflows of Resources - Pension$178,919
Net OPEB Liability$66,167
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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 contracted with a management company, Accel Schools LLC, for certain instructional, administrative and financial services.”

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

“The return is prepared and reviewed by the fiscal officer. Upon completion, the return is provided to the Board President for review. Once approved, the fiscal officer signs and submits the return.”

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

“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.”

Form 990, Part VI, Section C, Line 19

“Financial statements, governing documents and board policies are maintained by the fiscal officer and management company and may be provided upon request.”

Filing and Contact Details

Filer

Filer Name
Case Preparatory Academy
EIN
85-0693806
Phone
3303940485
Address
107 S Arlington Street, Akron, OH 44306

Signing Officer

Name
C David Massa
Title
Treasurer
Phone
3305150572
Signed
2025-03-17

Organization Details

Principal Officer
C David Massa
Formed
2020
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
0
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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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IRS990/Desc0At Case Preparatory Academy, we provide a standards-based curriculum that teaches students skills for college and career readiness. Our curriculum is built on the Ohio Learning Standards (OLS) for English Language Arts, Mathematics, Science, Social Studies, Visual Arts, and Physical Education. Case Preparatory Academy students are instructed in six subject areas and STEM (Science, Technology, Engineering & Math) is interwoven throughout each subject.
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IRS990/PYTotalExpensesAmt03800771
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03777704
IRS990/ReconcilationRevenueExpnssAmt0-131144
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt04175941
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt00
IRS990ScheduleD/BuildingsGrp/DepreciationAmt00
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt00
IRS990ScheduleD/DonatedServicesUseFcltsAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0-5954
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0135136
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0129182
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt04307085
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt00
IRS990ScheduleD/InvestmentExpensesNotIncldAmt00
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt011155
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt011152
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt022307
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LossesReportedAmt00
IRS990ScheduleD/NetUnrealizedGainsInvstAmt00
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0127853
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt11052974
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt2138955
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Net OPEB Asset
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Deferred Outflows of Resources - Pension
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2Deferred Outflows of Resources - OPEB
IRS990ScheduleD/OtherExpensesIncludedAmt00
IRS990ScheduleD/OtherExpensesNotIncludedAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt026681
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt05882
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt032563
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01643485
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt166167
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2178919
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3187465
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Net Pension Liability
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Net OPEB Liability
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Deferred Inflows of Resources - Pension
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3Deferred Inflows of Resources - OPEB
IRS990ScheduleD/OtherRevenueAmt00
IRS990ScheduleD/OtherRevenuesNotIncludedAmt00
IRS990ScheduleD/PriorYearAdjustmentsAmt00
IRS990ScheduleD/RecoveriesPriorYearGrantsAmt00
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt04175941
IRS990ScheduleD/TotalBookValueLandBuildingsAmt031882
IRS990ScheduleD/TotalBookValueOtherAssetsAmt01319782
IRS990ScheduleD/TotalExpensesPerForm990Amt04307085
IRS990ScheduleD/TotalLiabilityAmt02076036
IRS990ScheduleD/TotalRevenuePerForm990Amt04175941
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04175941
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04307085
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0Posted on the school's website.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The school contracted with a management company, Accel Schools LLC, for certain instructional, administrative and financial services.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The return is prepared and reviewed by the fiscal officer. Upon completion, the return is provided to the Board President for review. Once approved, the fiscal officer signs and submits the return.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The 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/ExplanationTxt3Financial statements, governing documents and board policies are maintained by the fiscal officer and management company and may be provided upon request.
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
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02973278
IRS990/TotalAssetsEOYAmt02953297
IRS990/TotalAssetsGrp/BOYAmt02973278
IRS990/TotalAssetsGrp/EOYAmt02953297
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt04175941
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt04307085
IRS990/TotalFunctionalExpensesGrp/TotalAmt04307085
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02163467
IRS990/TotalLiabilitiesEOYAmt02274630
IRS990/TotalLiabilitiesGrp/BOYAmt02163467
IRS990/TotalLiabilitiesGrp/EOYAmt02274630
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0809811
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0678667
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt00
IRS990/TotalOtherProgSrvcGrantAmt00
IRS990/TotalOtherProgSrvcRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt04307085
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt03125
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt04175941
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00

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