Civic Intelligence

Western Toledo Preparatory Academy

EIN 85-4242322 • 501(c)3 • Toledo, OH

Profile

Western Toledo Preparatory Academy is a public, community school. We are our own school district sponsored by the Ohio Council of Community Schools (OCCS), which provides oversight and enforces academic, fiscal, and legal accountability.

6145 Hill AvenueToledo, OH 43615
Siviq Scores

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

Liabilities / Assets

88th percentile

0.67x

Higher debt load relative to assets than 88% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

62nd percentile

0.16x

Higher debt load relative to revenue than 62% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

57th percentile

7.9%

Higher net margin than 57% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2022

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2022

Assets

Up

$3,507,439

Up $2,938,805 (+517%) from 2022

Liabilities

Up

$2,348,676

Up $1,966,966 (+515%) from 2022

Net Assets

Up

$1,158,763

Up $971,839 (+520%) from 2022

Revenue

Up

$6,176,190

Up $3,819,086 (+162%) from 2022

Expenses

Up

$5,365,985

Up $3,195,805 (+147%) from 2022

Net Income

Up

$810,205

Up $623,281 (+333%) from 2022

Trend Graphs

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2022: $568,634Liabilities 2022: $381,710Net Assets 2022: $186,9242022Assets 2024: $3,507,439Liabilities 2024: $2,348,676Net Assets 2024: $1,158,7632024

Highlighted filing

2024

Assets$3,507,439
Liabilities$2,348,676
Net Assets$1,158,763

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0Revenue 2022: $2,357,104Expenses 2022: $2,170,180Net Income 2022: $186,9242022Revenue 2024: $6,176,190Expenses 2024: $5,365,985Net Income 2024: $810,2052024

Highlighted filing

2024

Revenue$6,176,190
Expenses$5,365,985
Net Income$810,205

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 10, 2025
Return Version
2023v6.0
Gross Receipts
$6,176,190
Mission and Program Overview

Mission

Western Toledo Preparatory Academy is a public, community school. We are our own school district sponsored by the Ohio Council of Community Schools (OCCS), which provides oversight and enforces academic, fiscal, and legal accountability.

At Western Toledo Preparatory Academy, our mission is to develop the next generation of student athletes. Our academic and athletic programs teach students how to compete and excel in competitive environments including mindset, motivation, teamwork & toughness.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$856,214$1,540,807▲ $684,593
Cash and Non-Interest-Bearing Accounts$159,589$343,886▲ $184,297
Pledges and Grants Receivable$224,341$214,714▼ $9,627
Total Assets$2,244,909$3,507,439▲ $1,262,530
Other Assets Total$1,004,765$1,408,032▲ $403,267
Liabilities
Other Liabilities$1,084,611$1,754,310▲ $669,699
Accounts Payable and Accrued Expenses$811,740$594,366▼ $217,374
Total Liabilities$1,896,351$2,348,676▲ $452,325
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$348,558$1,158,763▲ $810,205
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$348,558$1,158,763▲ $810,205
Total Liabilities and Net Assets / Fund Balance$2,244,909$3,507,439▲ $1,262,530

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$0$0$0
Other Land Buildings$67,294$262,571$0
Land$0-$0
Equipment$171,864$108,455$0
Leasehold Improvements$1,301,649$225,741$0
Other Assets Org$120,054--
Compensation and Service Providers

Employees

NameTitleBaseTotal
Shane LoganBoard President$1,000$1,000
Stacie KnappBoard Member$1,000$1,000
Lori BoloneBoard Member$875$875
Robert LangfordBoard Member$875$875
Charles AllenBoard Member$500$500
Timothy MonacoBoard Member$375$375

Highest Paid Contractors

ContractorServicesLocationCompensation
Accel Schools IncEducation Management481 N Cleveland Massillon Road, Fairlawn, OH 44333$1,467,481
Satellite Shelters IncStudent Support Services155 S Enterprise Drive, Hamilton, OH 45015$738,670
Enable My ChildStudent Support Services3545 28th St, Astoria, NY 11106$331,089
Auxilio ServicesStudent Transportation2500 N Elgin Street, Muncie, IN 47303$267,583
Buckeye Community SchoolsSponsor401 S Front Street, Fremont, OH 43420$224,686
Revenue and Support

Revenue Composition

Contributions and Grants
$6,176,190
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$6,176,190
Change in Net Assets
$810,205

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,176,190
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$6,176,190
Total Revenue per Form 990
$6,176,190
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,379,175
Salaries, Compensation, and Employee Benefits$1,986,810
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,320,189--$1,320,189
Fees for Services Management$798,184--$798,184
Occupancy$704,384--$704,384
Other Employee Benefits$666,621--$666,621
Fees for Services Other$620,035--$620,035
Other Expenses$556,069$0$0$556,069
Depreciation Depletion$319,037--$319,037
Advertising$78,960--$78,960
Fees for Services Legal$42,000--$42,000
Fees for Services Accounting$33,999--$33,999
Insurance$16,507--$16,507
All Other Expenses$11,985--$11,985
Interest$9,227--$9,227
Total Functional Expenses$5,365,985$0$0$5,365,985

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,365,985
Total Expenses per Audited Statements$5,365,985
Total Expenses per Form 990$5,365,985
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$1,456,262
Deferred Inflows of Resources - OPEB$152,192
Deferred Inflows of Resources - Pension$87,866
Net OPEB Liability$57,990
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 contracted with a management company, Accel Schools LLC, to provide certain administrative, instructional and financial services.

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

The Treasurer prepares the return and sends to the Board's legal counsel for review. Once reviewed, the Treasurer will sign and process the Form 990.

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

The fiscal officer and board legal counsel maintain the governing documents, conflict of interest policy and financial statements and may be provided upon request.

Filing and Contact Details

Filer

Filer Name
Western Toledo Preparatory Academy
EIN
85-4242322
Phone
4196971518
Address
6145 Hill Avenue, Toledo, OH 43615

Signing Officer

Name
C David Masssa
Title
Treasurer
Phone
3305150572
Signed
2025-04-10

Organization Details

Principal Officer
C David Massa
Formed
2021
Legal Domicile
Oh
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
0
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

All other professional and technical services provided.

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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 Western Toledo Preparatory Academy, our mission to develop the next generation of student athletes. Our academic and athletic programs teach students how to compete and excel in competitive environments. As early as Kindergarten, our students learn the fundamentals of healthy competition including mindset, motivation, teamwork, and toughness. As students grow and develop through the program, they have the opportunity to customize their mental and physical training path through special tutoring and team sports. We teach academics like we coach sports-with college in mind!
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IRS990/PYSalariesCompEmpBnftPaidAmt01421055
IRS990/PYTotalExpensesAmt03640921
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03802555
IRS990/ReconcilationRevenueExpnssAmt0810205
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/RevenueAmt06176190
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt00
IRS990ScheduleD/BuildingsGrp/DepreciationAmt00
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt00
IRS990ScheduleD/DonatedServicesUseFcltsAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0171864
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0108455
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0280319
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt05365985
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt00
IRS990ScheduleD/InvestmentExpensesNotIncldAmt00
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt01301649
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0225741
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt01527390
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LossesReportedAmt00
IRS990ScheduleD/NetUnrealizedGainsInvstAmt00
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0114526
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt11173452
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt2120054
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/BookValueAmt067294
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0262571
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt0329865
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01456262
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt157990
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt287866
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3152192
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/RevenueSubtotalAmt06176190
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01540807
IRS990ScheduleD/TotalBookValueOtherAssetsAmt01408032
IRS990ScheduleD/TotalExpensesPerForm990Amt05365985
IRS990ScheduleD/TotalLiabilityAmt01754310
IRS990ScheduleD/TotalRevenuePerForm990Amt06176190
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt06176190
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt05365985
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, to provide certain administrative, instructional and financial services.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Treasurer prepares the return and sends to the Board's legal counsel for review. Once reviewed, the Treasurer will sign and process the Form 990.
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/ExplanationTxt3The fiscal officer and board legal counsel maintain the governing documents, conflict of interest policy and financial statements and may be provided upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4All other professional and technical services provided.
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 IX, Line 11g
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02244909
IRS990/TotalAssetsEOYAmt03507439
IRS990/TotalAssetsGrp/BOYAmt02244909
IRS990/TotalAssetsGrp/EOYAmt03507439
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt06176190
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt05365985

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