Civic Intelligence

Eagle Charter Schools of Ohio Inc

EIN 86-2071633 • 501(c)3 • Columbus, OH

Profile

The shepard school by ecs's mission is to build the foundation for a promising future for all students in a rich, robust learning environment that fosters creativity and problem solving abilities. We emphasize cognitive, social and emotional growth by engaging children as active learners in an inclusive learning environment. Shepard's mission is rooted in the unwavering belief that all students regardless of zip code or ethnicity deserve high quality educational choice.

873 Walcutt AvenueColumbus, OH 43218

eagleschoolsoh.org

Siviq Scores

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

Liabilities / Assets

96th percentile

1.32x

Higher debt load relative to assets than 96% of similar nonprofits.

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

Liabilities / Revenue

96th percentile

3.72x

Higher debt load relative to revenue than 96% of similar nonprofits.

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

Net Margin

7th percentile

-45%

Higher net margin than 7% of similar nonprofits.

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

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

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

Asset Growth

Score unavailable

No value available

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

Source year 2023

Revenue Growth

Score unavailable

No value available

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

Source year 2023

Assets

$3,485,976

No earlier filing loaded for comparison.

Liabilities

$4,602,889

No earlier filing loaded for comparison.

Net Assets

-$1,116,913

No earlier filing loaded for comparison.

Revenue

$1,238,795

No earlier filing loaded for comparison.

Expenses

$1,795,038

No earlier filing loaded for comparison.

Net Income

-$556,243

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0-$2.0MAssets 2023: $3,485,976Liabilities 2023: $4,602,889Net Assets 2023: -$1,116,9132023

Highlighted filing

2023

Assets$3,485,976
Liabilities$4,602,889
Net Assets-$1,116,913

Operations Trend

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

$2.0M$1.0M$0-$1.0MRevenue 2023: $1,238,795Expenses 2023: $1,795,038Net Income 2023: -$556,2432023

Highlighted filing

2023

Revenue$1,238,795
Expenses$1,795,038
Net Income-$556,243

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$3.49$4.60$1.12$1.24$1.80$0.56
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 20, 2024
Return Version
2022v5.0
Gross Receipts
$1,238,795
Mission and Program Overview

Mission

The shepard school by ecs's mission is to build the foundation for a promising future for all students in a rich, robust learning environment that fosters creativity and problem solving abilities. We emphasize cognitive, social and emotional growth by engaging children as active learners in an inclusive learning environment. Shepard's mission is rooted in the unwavering belief that all students regardless of zip code or ethnicity deserve high quality educational choice.

The shepard school by ecs offers a free technology based educational program that serves students in grades k-5.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$0$2,538,963▲ $2,538,963
Prepaid Expenses and Deferred Charges-$726,300-
Pledges and Grants Receivable-$86,064-
Cash and Non-Interest-Bearing Accounts-$6,018-
Total Assets$0$3,485,976▲ $3,485,976
Other Assets Total$0$128,631▲ $128,631
Liabilities
Other Liabilities$0$3,129,146▲ $3,129,146
Mortgage Notes Payable Secured by Investment Property-$817,735-
Accounts Payable and Accrued Expenses-$502,262-
Deferred Revenue-$153,746-
Total Liabilities$0$4,602,889▲ $4,602,889
Net Assets / Fund Balance
Net Assets Without Donor Restrictions-$-1,116,913-
Total Net Assets Fund Balance$0$-1,116,913▼ $1,116,913
Total Liabilities and Net Assets / Fund Balance$0$3,485,976▲ $3,485,976

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,396,891$373,542$2,770,433
Equipment$73,158$29,264$102,422
Leasehold Improvements$68,914$10,266$79,180
Compensation and Service Providers

Board Members and Trustees

NameTitle
Joe ReichertPresident
Douglas HartliebVice President
Robert HartDirector
Jeffery Foster CPAFiscal Officer
Stephanie AtayaFiscal Officer
Kenneth CrumpSecretary
Thomas VargoTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Arlenes CuisineFood Services300 W 5TH AVENUE, Columbus, OH 43204-2590$109,362
Revenue and Support

Revenue Composition

Contributions and Grants
$1,202,005
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$36,790
All Other Contributions
$34,000
Change in Net Assets
$-556,243

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,238,795
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-81,125
Total Revenue per Audited Statements
$1,157,670
Total Revenue per Form 990
$1,238,795
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,486,567
Salaries, Compensation, and Employee Benefits$308,471
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$964,526--$964,526
Other Salaries and Wages$308,471--$308,471
Occupancy$217,030--$217,030
Depreciation Depletion-$206,697-$206,697
Interest-$81,125-$81,125
Other Expenses-$7,319-$7,319
Total Functional Expenses$1,490,027$305,011$0$1,795,038

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,795,038
Expenses per Audited Statements$1,713,913
Total Expenses per Audited Statements$1,713,913
Expenses Not Reported on Financial Statements$81,125
Other Expense Adjustments$81,125
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
Leases Payable$2,378,412
Net Pension Liability$750,734
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 operates under the direction of a five-member governing board. The governing board is responsible for carrying out the provisions of the contract which include, but are not limited to, state mandated provisions regarding student population, curriculum, academic goals, performance standards, admission standards, and qualification of teachers.evised code.

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
Eagle Charter Schools of Ohio Inc
EIN
86-2071633
Phone
2345177633
Address
873 WALCUTT AVENUE, COLUMBUS, OH 43218

Signing Officer

Name
Stephanie Ataya
Title
Fiscal Officer
Phone
2345177633
Signed
2024-05-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stephanie Ataya
Formed
2022
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
5

Preparer

Firm
Marcum Llp
Address
3320 WEST MARKET STREET STE 300, FAIRLAWN, OH 44333
Preparer
Jeffery a Foster CPA
Phone
3305648500
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Beginning of year net assets - no 990 required -560,670.

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 is the policy put in place since inception.

Financial Statement Notes

PART XI, LINE 2D - OTHER ADJUSTMENTS:

INTEREST -81,125.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

INTEREST 81,125.

Raw XML Appendix385 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/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 OPERATES UNDER THE DIRECTION OF A FIVE-MEMBER GOVERNING BOARD. THE GOVERNING BOARD IS RESPONSIBLE FOR CARRYING OUT THE PROVISIONS OF THE CONTRACT WHICH INCLUDE, BUT ARE NOT LIMITED TO, STATE MANDATED PROVISIONS REGARDING STUDENT POPULATION, CURRICULUM, ACADEMIC GOALS, PERFORMANCE STANDARDS, ADMISSION STANDARDS, AND QUALIFICATION OF TEACHERS.EVISED CODE.
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/ExplanationTxt5BEGINNING OF YEAR NET ASSETS - NO 990 REQUIRED -560,670.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION DOES HAVE A COMMITTEE THAT ASSUMES OVERSIGHT RESPONSIBILITY OF THE AUDIT, 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 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 XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsEOYAmt03485976
IRS990/TotalAssetsGrp/BOYAmt00
IRS990/TotalAssetsGrp/EOYAmt03485976
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01202005
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0305011
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01490027
IRS990/TotalFunctionalExpensesGrp/TotalAmt01795038
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt04602889
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt04602889
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-1116913
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01490027
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt036790
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01238795
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03485976
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0873 WALCUTT AVENUE
IRS990/USAddress/CityNm0COLUMBUS
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd043218
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0EAGLESCHOOLSOH.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0STEPHANIE ATAYA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FISCAL OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum02345177633
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0EAGLE CHARTER SCHOOLS OF OHIO INC
ReturnHeader/Filer/BusinessNameControlTxt0EAGL
ReturnHeader/Filer/EIN0862071633
ReturnHeader/Filer/PhoneNum02345177633
ReturnHeader/Filer/USAddress/AddressLine1Txt0873 WALCUTT AVENUE
ReturnHeader/Filer/USAddress/CityNm0COLUMBUS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd043218
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0111986323
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MARCUM LLP
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/PreparationDt02024-05-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEFFERY A FOSTER CPA
ReturnHeader/ReturnTs02024-05-21T07:15:22-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0STEPHANIE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0ATAYA
ReturnHeader/TaxPeriodBeginDt02022-07-01
ReturnHeader/TaxPeriodEndDt02023-06-30
ReturnHeader/TaxYr02022

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