Civic Intelligence

Westlake Academy Inc.

EIN 88-0813068 • 501(c)3 • Westlake, OH

Pub. 78 EligibleNTEE B24

Profile

We are a tuition-free, EK-2 public charter school. Our talented educators build on each child's natural curiosity and sense of wonder. Students stretch their minds and bodies as they explore a developmentally appropriate curriculum where social-emotional learning combines with academic fundamentals.

26830 Detroit RdWestlake, OH 44145

wlakeacademy.org

Siviq Scores

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

Liabilities / Assets

98th percentile

3.83x

Higher debt load relative to assets than 98% of similar nonprofits.

NTEE B • <$500k nonprofits • Source year 2024

Liabilities / Revenue

98th percentile

1.71x

Higher debt load relative to revenue than 98% of similar nonprofits.

NTEE B24 • <$500k nonprofits • Source year 2024

Net Margin

8th percentile

-53%

Higher net margin than 8% of similar nonprofits.

NTEE B24 • <$500k nonprofits • Source year 2024

Top Officer Pay

70th percentile

$1,000

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 0.3% of source-year revenue.

NTEE B24 • <$500k nonprofits • Source year 2024

Asset Growth

95th percentile

187%

Faster asset growth than 95% of similar nonprofits.

NTEE B • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

92nd percentile

161%

Faster revenue growth than 92% of similar nonprofits.

NTEE B • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets98th percentile

Assets

Up

$127,903

Up $83,323 (+187%) from 2023

Liabilities

Up

$489,652

Up $235,263 (+92%) from 2023

Net Assets

Down

-$361,749

Down $151,940 (-72%) from 2023

Operations
Liabilities / Revenue98th percentileNet Margin8th percentile

Revenue

Up

$286,664

Up $176,867 (+161%) from 2023

Expenses

Up

$438,604

Up $118,998 (+37%) from 2023

Net Income

Up

-$151,940

Up $57,869 (+28%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth95th percentile

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

$500K$0-$500KAssets 2023: $44,580Liabilities 2023: $254,389Net Assets 2023: -$209,8092023Assets 2024: $127,903Liabilities 2024: $489,652Net Assets 2024: -$361,7492024

Highlighted filing

2024

Assets$127,903
Liabilities$489,652
Net Assets-$361,749
Open 2024 Filing

Operations Trend

Revenue Growth92nd percentile

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

$600K$400K$200K$0-$200K-$400KRevenue 2023: $109,797Expenses 2023: $319,606Net Income 2023: -$209,8092023Revenue 2024: $286,664Expenses 2024: $438,604Net Income 2024: -$151,9402024

Highlighted filing

2024

Revenue$286,664
Expenses$438,604
Net Income-$151,940
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$127,903
Liabilities
$489,652
Net assets
-$361,749
Revenue
$286,664
Expenses
$438,604
Net income
-$151,940
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.28$4.90$3.62$2.87$4.39$1.52
2023Detailed filing. Detailed filing data is available for this year.$0.45$2.54$2.10$1.10$3.20$2.10
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 8, 2025
Return Version
2023v6.0
Gross Receipts
$286,664
Mission and Program Overview

Mission

We are a tuition-free, EK-2 public charter school. Our talented educators build on each child's natural curiosity and sense of wonder. Students stretch their minds and bodies as they explore a developmentally appropriate curriculum where social-emotional learning combines with academic fundamentals.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$11,550$34,821▲ $23,271
Land, Buildings, and Equipment, Net$11,712$13,564▲ $1,852
Prepaid Expenses and Deferred Charges$9,665$3,414▼ $6,251
Pledges and Grants Receivable$6,419$2,712▼ $3,707
Total Assets$44,580$127,903▲ $83,323
Other Assets Total$5,234$73,392▲ $68,158
Liabilities
Accounts Payable and Accrued Expenses$254,389$420,319▲ $165,930
Other Liabilities-$69,333-
Total Liabilities$254,389$489,652▲ $235,263
Net Assets / Fund Balance
Net Assets With Donor Restrictions$0$0→ $0
Net Assets Without Donor Restrictions$-209,809$-361,749▼ $151,940
Total Net Assets Fund Balance$-209,809$-361,749▼ $151,940
Total Liabilities and Net Assets / Fund Balance$44,580$127,903▲ $83,323

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$0$0$0
Other Land Buildings$4,780$2,390$0
Land$0-$0
Equipment$8,784$5,856$0
Leasehold Improvements$0$0$0
Other Assets Org$812--
Compensation and Service Providers
Top Officer Pay70th percentile

Employees

NameTitleBaseTotal
Jonathan PetreaBoard President$1,000$1,000
Darvio MorrowBoard Member$875$875
Elizabeth HaavistoBoard Member$750$750
Greg MargeviciusBoard Member$750$750
Edwin OliverosBoard Member$625$625

Board Members and Trustees

NameTitle
Danielle MunkBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$286,664
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$286,664
Change in Net Assets
$-151,940

Audited Revenue Reconciliation

Revenue per Audited Statements
$286,664
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$286,664
Total Revenue per Form 990
$286,664
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$299,691
Salaries, Compensation, and Employee Benefits$138,913
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$115,405--$115,405
Occupancy$57,309--$57,309
Fees for Services Management$42,853--$42,853
Fees for Services Legal$42,000--$42,000
Fees for Services Accounting$29,872--$29,872
Fees for Services Other$28,178--$28,178
Advertising$24,127--$24,127
Other Employee Benefits$23,508--$23,508
Other Expenses$14,267$0$0$14,267
Insurance$10,324--$10,324
Interest$9,055--$9,055
All Other Expenses$6,533--$6,533
Depreciation Depletion$5,318--$5,318
Total Functional Expenses$438,604$0$0$438,604

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$438,604
Total Expenses per Audited Statements$438,604
Total Expenses per Form 990$438,604
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$59,604
Deferred Inflows of Resources - OPEB$5,724
Deferred Inflows of Resources - Pension$4,005
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, 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
Westlake Academy Inc
EIN
88-0813068
Phone
4402013874
Address
26830 Detroit Rd, Westlake, OH 44145

Signing Officer

Name
C David Massa
Title
Treasurer
Phone
3305150572
Signed
2025-04-08

Organization Details

Principal Officer
C David Massa
Formed
2022
Legal Domicile
Oh
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
0
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IRS990ScheduleD/OtherAssetsOrgGrp/Desc2Deferred Outflows of Resources - OPEB
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IRS990ScheduleD/OtherExpensesNotIncludedAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt04780
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02390
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt07170
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt059604
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt14005
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt25724
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Net Pension Liability
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Deferred Inflows of Resources - Pension
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Deferred Inflows of Resources - OPEB
IRS990ScheduleD/OtherRevenueAmt00
IRS990ScheduleD/OtherRevenuesNotIncludedAmt00
IRS990ScheduleD/PriorYearAdjustmentsAmt00
IRS990ScheduleD/RecoveriesPriorYearGrantsAmt00
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0286664
IRS990ScheduleD/TotalBookValueLandBuildingsAmt013564
IRS990ScheduleD/TotalBookValueOtherAssetsAmt073392
IRS990ScheduleD/TotalExpensesPerForm990Amt0438604
IRS990ScheduleD/TotalLiabilityAmt069333
IRS990ScheduleD/TotalRevenuePerForm990Amt0286664
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0286664
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0438604
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/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/TotalAssetsBOYAmt044580
IRS990/TotalAssetsEOYAmt0127903
IRS990/TotalAssetsGrp/BOYAmt044580
IRS990/TotalAssetsGrp/EOYAmt0127903
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0286664
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0438604
IRS990/TotalFunctionalExpensesGrp/TotalAmt0438604
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0254389
IRS990/TotalLiabilitiesEOYAmt0489652
IRS990/TotalLiabilitiesGrp/BOYAmt0254389
IRS990/TotalLiabilitiesGrp/EOYAmt0489652
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-209809
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-361749
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt00
IRS990/TotalOtherProgSrvcGrantAmt00
IRS990/TotalOtherProgSrvcRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt0438604
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt04000
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0286664
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt044580
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0127903
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01030 N Main Street
IRS990/USAddress/CityNm0North Canton
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd044720
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0https://wlakeacademy.org
IRS990/WhistleblowerPolicyInd01
ReasonableCauseExplanation/ExplanationTxt0The school waited for final audited financial statements prior to filing the Form 990.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0C David Massa
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer

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