2024-05-11T10:34:28-05:00 2023-06-30 341310124 REA & ASSOCIATES INC 905 ZANE STREET 2ND FLOOR ZANESVILLE OH 43701 990 2022-07-01 412118100 CONSTELLATION SCHOOLS MADISON COMMUNITY ELEMENTARY CONS 2167127600 5730 BROADVIEW RD PARMA OH 44134 DAVE MASSA TREASURER 3303163845 2024-05-11 1 DAVE MASSA 999009999 1 M KATHERINE BROWN CPA P01439473 7404542461 2024-05-11 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z DAVE MASSA 5730 BROADVIEW RD PARMA OH 44134 3593585 0 X WWW.CONSTELLATIONSCHOOLS.COM X 2003 OH CONSTELLATION SCHOOLS: MADISON COMMUNITY ELEMENTARY STRIVES TO PROVIDE AN ATMOSPHERE OF CARING AND CONCERN FOR THE WELL BEING OF EACH STUDENT, TO ASSIST WITH LEARNING DIFFICULTIES BY OFFERING INDIVIDUAL ATTENTION, TO LIMIT CLASS SIZES, TO PROVIDE A SENSE OF GROWTH THROUGH SPECIAL ACTIVITIES,AND TO OFFER AREAS OF ENRICHMENT FOR ITS STUDENTS. 5 5 42 0 0 0 3269641 3546840 2000 0 58 45416 5438 1329 3277137 3593585 0 0 0 0 1139191 1106669 0 0 0 1279714 1777330 2418905 2883999 858232 709586 5416522 6020431 6360464 6254787 -943942 -234356 X CONSTELLATION SCHOOLS: MADISON COMMUNITY ELEMENTARY CREATES AND PROVIDES DIVERSE SUPERIOR EDUCATIONAL OPPORTUNITIES FOR A COMMUNITY OF LEARNERS, BUILT ON A FOUNDATION OF CHARACTER EDUCATION IN A SAFE ENVIRONMENT, ENSURING THE SUCCESS OF ALL CHILDREN IN OUR ADVANCING TECHNOLOGICAL SOCIETY. 0 0 2226670 1329 PRIMARY EDUCATION- SERVED 207 STUDENTS IN KINDERGARTEN THROUGH 8TH GRADE. 2226670 1 0 0 0 0 0 0 0 0 0 1 0 1 1 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 2 0 1 42 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 1 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 OH X X MASSA FINANCIAL SOLUTIONS LLC 2167127600 5730 BROADVIEW RD PARMA OH 44134 X THOMAS BONNER BOARD MEMBER 1.00 X 0 0 0 BOGUSIA CHMIELEWSKI BOARD VICE PRESIDENT 1.00 X X 0 0 0 RODNEY SPENCER BOARD MEMBER 1.00 X 0 0 0 CHARLES LEDGER BOARD PRESIDENT 1.00 X X 0 0 0 DONNA STELTER BOARD SECRETARY 1.00 X X 0 0 0 DAVE MASSA TREASURER 2.50 X 0 0 0 0 0 0 0 0 0 0 ACCEL SCHOOLS OHIO 4700 ROCKSIDE ROAD INDEPENDENCE OH 44131 MANAGEMENT SERVICES 420705 1 3546840 3546840 45416 45416 MISC. REVENUE-RELATED- 611110 1329 1329 1329 3593585 1329 0 45416 X 1106669 962802 143867 328837 328837 4295 4295 27186 27186 718795 718795 19754 19754 184884 166396 18488 106236 95612 10624 3578 3578 200576 180518 20058 96731 87058 9673 6066 4671 1395 SPONSOR FEES 59031 59031 ALL OTHER EXPENSES 9602 9602 BOND FEES 7412 6671 741 STUDENT ACTIVITIES 4147 4147 200 200 2883999 2226670 657329 0 1853080 2320547 130085 135771 73631 335295 11431 22847 647873 550879 3124451 1207208 1975308 1917243 313898 318763 411216 419086 5416522 6020431 157713 399021 1773432 947796 2824349 2764122 1604970 2143848 6360464 6254787 X -1161805 -467592 217863 233236 -943942 -234356 5416522 6020431 709586 0 X X 0 1 X 1 0 X 80000 80000 2722344 962704 1759640 322107 244504 77603 1917243 BOND RESERVE ACCOUNTS 318763 F 318763 NET OPEB ASSETS 211777 UNAMORTIZED DEFERRED CHARGES 207309 419086 NET PENSION LIABILITY 2143848 2143848 X 3593585 0 3593585 0 3593585 2883999 0 2883999 0 2883999 PART X, LINE 2: "THIS IS A GOVERNMENTAL ENTERPRISE- FIN 48 DOES NOT APPLY." 1 1 1 1 0 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 OUR NONDISCRIMINATTION POLICY IS STATED ON OFFICIAL FORMS AND COMMUNICATIONS. SCHEDULE E, PART I, LINE 4 THE SCHOOL IS A CHARTER SCHOOL SUPPORTED BY OHIO TAXES AND BY LAW CANNOT CHARGE ANY TUITION.THERE IS THEREFORE NO NEED TO OFFER SCHOLARSHIPS OR FINANCIAL ASSISTANCE. SCHEDULE E, PART I, LINE 6 THE SCHOOL RECEIVES US DEPARTMENT OF EDUCATION TITLE FUNDING THOUGH THE OHIO DEPARTMENT OF EDUCATION TO SUPPLEMENT EDUCATIONAL PROGRAMS, PROVIDE ASSISTANCE TO STUDENTS IN NEED AND TO PROVIDE A SCHOOL LUNCH PROGRAM. THE STATE OF OHIO ALSO PROVIDES FUNDING FOR PROFESSIONAL DEVELOPMENT, DATA REPORTING AND COMMUNICATIONS. ALL SUCH FUNDS RECEIVED HAVE BEEN REPORTED AS GOVERNMENT CONTRIBUTIONS ON FORM 990 PART VIII, LINE 1E. A CLEVELAND CUYAHOGA COUNTY PORT AUTHORITY 341029691 18610RBD5 2014-04-10 360499 REFINANCE PRIOR BOND ISSUE, REACQUIRE TITLE TO LAND & BUILDINGS,RENOVATIONS 1 0 1 B CLEVELAND CUYAHOGA COUNTY PORT AUTHORITY 341029691 18610RBE3 2014-04-10 927875 REFINANCE PRIOR BOND ISSUE, REACQUIRE TITLE TO LAND & BUILDINGS,RENOVATIONS 1 0 1 C CLEVELAND CUYAHOGA COUNTY PORT AUTHORITY 341029691 18610RBF0 2014-04-10 1782011 REFINANCE PRIOR BOND ISSUE, REACQUIRE TITLE TO LAND & BUILDINGS,RENOVATIONS 1 0 1 D CLEVELAND CUYAHOGA COUNTY PORT AUTHORITY 341029691 18610RBG8 2014-04-10 82956 REFINANCE PRIOR BOND ISSUE, REACQUIRE TITLE TO LAND & BUILDINGS,RENOVATIONS 1 0 1 A 360499 360499 2014 0 0 1 1 B 927875 927875 2014 0 0 1 1 C 1782011 313898 1467409 2014 0 0 1 1 D 82956 82956 2014 0 0 1 1 A 0 0 0 0 0 0 0 B 0 0 0 0 0 0 0 C 0 0 0 0 0 0 0 D 0 0 0 0 0 0 0 A 0 0 0 0 0 0 0 0 0 B 0 0 0 0 0 0 0 0 0 C 0 0 0 0 0 0 0 0 0 D 0 0 0 0 0 0 0 0 0 A 0 B 0 C 0 D 0 FORM 990, PART VI, SECTION A, LINE 2 BUSINESS RELATIONSHIP FORM 990, PART VI, SECTION A, LINE 3 MADISON COMMUNITY ELEMENTARY ENTERED INTO A CONTRACT WITH ACCEL SCHOOLS OHIO TO PROVIDE LEGAL, FINANCIAL, AND BUSINESS MANAGEMENT SERVICES FOR FISCAL YEAR 2023. THE SCHOOL'S BOARD MEMBERS DO RETAIN THE RESPONSIBILITIES REGARDING STATE MANDATED PROVISIONS OF STUDENT POPULATION, CURRICULUM, ACADEMIC GOALS, PERFORMANCE STANDARDS, AND QUALIFICATION OF THE SCHOOL'S FACULTY AND STAFF. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S INFORMATION IS SUBMITTED TO AN INDEPENDENT ACCOUNTANT FOR AUDIT AT THE END OF THE FISCAL YEAR. ONCE THE FINANCIAL STATEMENTS HAVE BEEN PREPARED AND REVIEWED, THE TAX RETURN IS PREPARED BY THE ACCOUNTING FIRM. BEFORE SUBMISSION TO THE TAX AUTHORITIES, IT IS PRESENTED TO THE TREASURER FOR REVIEW AND APPROVAL. IT IS SUBMITTED TO THE APPROPRIATE TAX AUTHORITIES ONCE NO CORRECTIONS ARE NEEDED. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A WRITTEN CONFLICT OF INTEREST POLICY THAT MUST BE SIGNED EACH YEAR. THIS IS MONITORED BY THE BOARD PRESIDENT, EXECUTIVE DIRECTOR, AND HR DIRECTOR. FORM 990, PART VI, SECTION B, LINE 15 A COMMITTEE WITHIN CONSTELLATION SCHOOLS MANAGEMENT GROUP IS MADE UP OF BOARD MEMBERS FROM SOME OF THE SCHOOLS AND NON-BOARD MEMBERS. THIS COMMITTEE REVIEWS COMPENSATION FOR THE ORGANIZATION'S TOP MANAGEMENT AND KEY EMPLOYEES. SALARIES ARE ESTABLISHED USING COMPARABLE DATA FROM COMPENSATION PAID FOR SIMILAR POSITIONS HELD IN THE PUBLIC SCHOOL DISTRICTS AND OTHER CHARTER SCHOOLS IN OHIO. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION SUMMARIZES ITS FINANCIAL INFORMATION AND MAKES THAT AVAILABLE THROUGH ITS WEB PAGE. THE WEB PAGE IS AVAILABLE THROUGH A LINK FROM THE FOLLOWING WEBSITE: <WWW.CONSTELLATIONSCHOOLS.COM>. CONSTELLATION SCHOOLS: MADISON COMMUNITY ELEMENTARY ALSO GIVES INFORMATION ON ITS STAFF AND BOARD MEMBERS, AND ITS STUDENT ATTENDANCE, ENROLLMENT, PLANS/PROGRAMS, TESTING RESULTS, AND MUCH MORE AT THIS WEB PAGE. THE MOST RECENT FILED TAX-EXEMPT RETURNS ARE ALSO GENERALLY AVAILABLE TO THE PUBLIC THROUGH THE FOLLOWING WEBSITE: <WWW.GUIDESTAR.ORG>. FORM 990, PART IX, LINE 11G FOOD SERVICES: PROGRAM SERVICE EXPENSES 148,497. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 148,497. SPECIALIZED EDUCATIONAL SERVICES: PROGRAM SERVICE EXPENSES 570,298. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 570,298. FORM 990, PART XI, LINE 2C THE ORGANIZATION DOES HAVE A COMMITTEE THAT ASSUMES OVERSIGHT RESPONSIBILITY OF AUDIT, REVIEW OF ITS FINANCIAL STATEMENTS, AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS HAS NOT CHANGED SINCE THE PRIOR YEAR. CONSTELLATION SCHOOLSWESTPARK COMMUNITY ELEMENTARY 5730 BROADVIEW RD PARMA OH 44134 341932957 TO OPERATE AS AN EDUCATIONAL INSTITUTION OH 501(C)(3) 170(B)(1)(A)(II) 0 CONSTELLATION SCHOOLSSTOCKYARD COMMUNITY ELEMENTARY 5730 BROADVIEW RD PARMA OH 44134 341971178 TO OPERATE AS AN EDUCATIONAL INSTITUTION OH 501(C)(3) 170(B)(1)(A)(II) 0 CONSTELLATION SCHOOLSPURITAS COMMUNITY ELEMENTARY 5730 BROADVIEW RD PARMA OH 44134 341971177 TO OPERATE AS AN EDUCATIONAL INSTITUTION OH 501(C)(3) 170(B)(1)(A)(II) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0