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CONSTELLATION SCHOOLS EASTSIDE ARTS ACADEMY: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
CONSTELLATION SCHOOLS EASTSIDE ARTS ACADEMY (EIN 27-5553607)
Tax period
2021-07-01 to 2022-06-30
Filed
2023-05-11
IRS object ID
202301319349305310
Schema version
2021v4.2
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2023-05-11T14:05:43-05:00ReturnTs
Tax Period End2022-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN341310124PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1REA & ASSOCIATES INCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1905 ZANE STREET 2ND FLOORAddressLine1Txt
CityZANESVILLECityNm
State AbbreviationOHStateAbbreviationCd
ZIP43701ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2021-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN275553607EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CONSTELLATION SCHOOLSEASTSIDE ARTSBusinessNameLine1Txt
Business Name Line2ACADEMYBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlCONSBusinessNameControlTxt
Phone2167127600PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line15730 BROADVIEW RDAddressLine1Txt
CityPARMACityNm
State AbbreviationOHStateAbbreviationCd
ZIP44134ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDAVE MASSAPersonNm
Person TitleTREASURERPersonTitleTxt
Phone2167127600PhoneNum
Signature2023-05-10SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstDAVEPersonFirstNm
Person LastMASSAPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonM KATHERINE BROWN CPAPreparerPersonNm
PTINP01439473PTIN
Phone7404542461PhoneNum
Preparation2023-05-10PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer3TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerDAVE MASSAPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line15730 BROADVIEW RDAddressLine1Txt
CityPARMACityNm
State AbbreviationOHStateAbbreviationCd
ZIP44134ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,563,595GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.CONSTELLATIONSCHOOLS.COMWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2011FormationYr
Legal Domicile StateOHLegalDomicileStateCd
Activity Or MissionCONSTELLATION SCHOOLS: EASTSIDE ARTS ACADEMY 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.ActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee25TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$1,736,021PYContributionsGrantsAmt
CY Contributions Grants$1,557,167CYContributionsGrantsAmt
PY Program Service Revenue$107,223PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$10,621PYOtherRevenueAmt
CY Other Revenue$6,428CYOtherRevenueAmt
PY Total Revenue$1,853,865PYTotalRevenueAmt
CY Total Revenue$1,563,595CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,062,040PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$605,894CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$698,030PYOtherExpensesAmt
CY Other Expenses$684,379CYOtherExpensesAmt
PY Total Expenses$1,760,070PYTotalExpensesAmt
CY Total Expenses$1,290,273CYTotalExpensesAmt
PY Revenues Less Expenses$93,795PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$273,322CYRevenuesLessExpensesAmt
Total Assets BOY$788,675TotalAssetsBOYAmt
Total Assets EOY$923,238TotalAssetsEOYAmt
Total Liabilities BOY$2,058,664TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,919,905TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY-$1,269,989NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY-$996,667NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionCONSTELLATION SCHOOLS: EASTSIDE ARTS ACADEMY 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.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$958,930ExpenseAmt
Revenue$6,428RevenueAmt
DescPRIMARY EDUCATION- SERVED 99 STUDENTS IN KINDERGARTEN THROUGH SIXTH GRADE.Desc
Total Program Service Expenses$958,930TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School OperatingYes (1)SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntYes (1)BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee25EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
Family Or Business RlnYes (1)FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (1)DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldOHStatesWhereCopyOfReturnIsFldCd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MASSA FINANCIAL SOLUTIONS LLCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2167127600PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line15730 BROADVIEW RDAddressLine1Txt
CityPARMACityNm
State AbbreviationOHStateAbbreviationCd
ZIP44134ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
DEBBIE CALLEN
BOARD SECRETARY1.00Yes (X)Yes (X)$0$0$0
JAMES TORTELLI
BOARD PRESIDENT1.00Yes (X)Yes (X)$0$0$0
JOSEPH SGRO
BOARD MEMBER1.00Yes (X)$0$0$0
GREGORY KOZARIK
BOARD VICE PRESIDENT1.00Yes (X)Yes (X)$0$0$0
LAURENE PERKINS
BOARD MEMBER1.00Yes (X)$0$0$0
REBECCA KEENY TERM ENDED OCT 21
EXECUTIVE DIRECTOR2.50Yes (X)$0$0$0
DAVE MASSA
TREASURER2.50Yes (X)$0$0$0
RICH LUKICH TERM ENDED OCT 21
LEGAL COUNCIL2.50Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
IMMACULATE HEART OF MARY
6700 LANSING AVECLEVELANDOH44105FACILITIES LEASE$109,605
ACCEL SCHOOLS OHIO
4700 ROCKSIDE ROADINDEPENDENCEOH44131MANAGEMENT SERVICES$109,079
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K2CntrctRcvdGreaterThan100KCnt
Government Grants$1,557,167GovernmentGrantsAmt
Total Contributions$1,557,167TotalContributionsAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOTHER INCOMEDesc
Business611110BusinessCd
Total Revenue Column$6,428TotalRevenueColumnAmt
Related Or Exempt Func Income$6,428RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$6,428OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,563,595TotalRevenueColumnAmt
Related Or Exempt Func Income$6,428RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$584,543TotalAmt
Program Services$493,160ProgramServicesAmt
Management And General$91,383ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$8,156TotalAmt
Program Services$7,259ProgramServicesAmt
Management And General$897ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$13,195TotalAmt
Program Services$11,744ProgramServicesAmt
Management And General$1,451ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$140,853TotalAmt
Management And General$140,853ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$707TotalAmt
Management And General$707ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$19,822TotalAmt
Management And General$19,822ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$165,439TotalAmt
Program Services$165,439ProgramServicesAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$5,897TotalAmt
Management And General$5,897ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$126,777TotalAmt
Program Services$114,099ProgramServicesAmt
Management And General$12,678ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$90,059TotalAmt
Program Services$81,053ProgramServicesAmt
Management And General$9,006ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$1,875TotalAmt
Management And General$1,875ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$8,234TotalAmt
Program Services$7,411ProgramServicesAmt
Management And General$823ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$77,189TotalAmt
Program Services$69,470ProgramServicesAmt
Management And General$7,719ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$3,818TotalAmt
Program Services$3,436ProgramServicesAmt
Management And General$382ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtManagement And GeneralManagementAndGeneralAmtProgram ServicesProgramServicesAmt
SPONSOR FEES$30,685$30,685
OTHER EXPENSES$6,965$6,965
STUDENT ACTIVITIES$5,859$5,859
SUBSCRIPTIONS$200$200

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,290,273TotalAmt
Program Services$958,930ProgramServicesAmt
Management And General$331,343ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$129,123BOYAmt
EOY$278,574EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$187,685BOYAmt
EOY$68,440EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$10,510BOYAmt
EOY$0EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$4,054BOYAmt
EOY$15,367EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$359,334LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$242,831LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$46,392BOYAmt
EOY$116,503EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$410,911BOYAmt
EOY$444,354EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$788,675BOYAmt
EOY$923,238EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$98,141BOYAmt
EOY$39,009EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$311,375BOYAmt
EOY$929,617EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$10,953BOYAmt
EOY$77,247EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,638,195BOYAmt
EOY$874,032EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,058,664BOYAmt
EOY$1,919,905EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY-$1,269,989BOYAmt
EOY-$996,667EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY-$1,269,989BOYAmt
EOY-$996,667EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$788,675BOYAmt
EOY$923,238EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$273,322ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule D IRS990ScheduleD

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$147,299OtherCostOrOtherBasisAmt
Depreciation$119,412DepreciationAmt
Book Value$27,887BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$45,762OtherCostOrOtherBasisAmt
Depreciation$589DepreciationAmt
Book Value$45,173BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$166,273OtherCostOrOtherBasisAmt
Depreciation$122,830DepreciationAmt
Book Value$43,443BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$116,503TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDescBook ValueBookValueAmt
NET OPEB ASSET$106,412
PENSION/OPEB OUTFLOW$337,942
FieldValueIRS element (for citing)
Total Book Value Other Assets$444,354TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescNET PENSION LIABILITYDesc
Amt$874,032Amt
FieldValueIRS element (for citing)
Total Liability$874,032TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$1,563,595TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$1,563,595RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$1,563,595TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$1,290,273TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$1,290,273ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$1,290,273TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
Explanation"THIS IS A GOVERNMENTAL ENTERPRISE- FIN 48 DOES NOT APPLY."ExplanationTxt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (1)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (1)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (1)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (1)MaintainRacialCompRecsInd
Maintain Scholarships Recs0MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (1)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (1)MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts0DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy0DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty0DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs0DiscriminateRaceSchsInd
Discriminate Race Educ Plcy0DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog0DiscriminateRaceAthltProgInd
Discriminate Race Other Acty0DiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (1)GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd0GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (1)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3OUR NONDISCRIMINATTION POLICY IS STATED ON OFFICIAL FORMS AND COMMUNICATIONS.
SCHEDULE E, PART I, LINE 4THE 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 6THE 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.

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CONSTELLATION SCHOOLS LLCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Relationship DescriptionENTITY OWNED MORE THEN 35% BY EXECUTIVE DIRECTOR AND CFO OF FILING ORGRelationshipDescriptionTxt
Transaction$66,521TransactionAmt
TransactionMANAGEMENT SERVICES AND STAFFING OF PRIMARY EDUCATIONTransactionDesc
Sharing Of Revenues0SharingOfRevenuesInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceFORM 990 SCHEDULE L PART IVFormAndLineReferenceDesc
ExplanationCONSTELLATION SCHOOLS LLC IS NO LONGER A CONTROLLED ENTITY AS OF OCTOBER 31, 2021.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2BUSINESS RELATIONSHIP
FORM 990, PART VI, SECTION A, LINE 3EASTSIDE ARTS ACADEMY ENTERED INTO A CONTRACT WITH CONSTELLATION SCHOOLS LLC AND ACCEL SCHOOLS OHIO TO PROVIDE LEGAL, FINANCIAL, AND BUSINESS MANAGEMENT SERVICES FOR FISCAL YEAR 2022. 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 11BTHE 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 12CTHE 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 15A 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 19THE 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: EASTSIDE ARTS ACADEMY 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 11GFOOD SERVICES: PROGRAM SERVICE EXPENSES 53,779. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 53,779. SPECIALIZED EDUCATIONAL SERVICES: PROGRAM SERVICE EXPENSES 111,660. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 111,660.
FORM 990, PART XI, LINE 2CTHE 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.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtControlled OrganizationControlledOrganizationInd
CONSTELLATION SCHOOLS LORAIN COMMUNITY MIDDLE
5730 BROADVIEW RDPARMAOH44134412118105TO OPERATE AS AN EDUCATIONAL INSTITUTIONOH501(C)(3)170(B)(1)(A)(II)0
CONSTELLATION SCHOOLS OLD BROOKLYN COMMUNITY MIDDLE
5730 BROADVIEW RDPARMAOH44134200453321TO OPERATE AS AN EDUCATIONAL INSTITUTIONOH501(C)(3)170(B)(1)(A)(II)0
CONSTELLATION SCHOOLS WESTPARK COMMUNITY MIDDLE
5730 BROADVIEW RDPARMAOH44134341932957TO OPERATE AS AN EDUCATIONAL INSTITUTIONOH501(C)(3)170(B)(1)(A)(II)0
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

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