CONSTELLATION SCHOOLS MADISON COMMUNITY ELEMENTARY: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization: CONSTELLATION SCHOOLS MADISON COMMUNITY ELEMENTARY (EIN 41-2118100)
Tax period: 2021-07-01 to 2022-06-30
Filed: 2023-05-11
IRS object ID: 202301319349305925
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
Form 990
Schedule A
Schedule D
Schedule E
Schedule K
Schedule L
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-05-11T14:51:54-05:00	ReturnTs
Tax Period End	2022-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	341310124	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	REA & ASSOCIATES INC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	905 ZANE STREET 2ND FLOOR	AddressLine1Txt
City	ZANESVILLE	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	43701	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2021-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	412118100	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CONSTELLATION SCHOOLS MADISON	BusinessNameLine1Txt
Business Name Line2	COMMUNITY ELEMENTARY	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	CONS	BusinessNameControlTxt
Phone	2167127600	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	5730 BROADVIEW RD	AddressLine1Txt
City	PARMA	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	44134	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	DAVE MASSA	PersonNm
Person Title	TREASURER	PersonTitleTxt
Phone	3303163845	PhoneNum
Signature	2023-05-11	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	DAVE	PersonFirstNm
Person Last	MASSA	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	M KATHERINE BROWN CPA	PreparerPersonNm
PTIN	P01439473	PTIN
Phone	7404542461	PhoneNum
Preparation	2023-05-11	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	3	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2021	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	DAVE MASSA	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	5730 BROADVIEW RD	AddressLine1Txt
City	PARMA	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	44134	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$3,277,137	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.CONSTELLATIONSCHOOLS.COM	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2003	FormationYr
Legal Domicile State	OH	LegalDomicileStateCd
Activity Or Mission	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.	ActivityOrMissionDesc
Voting Members Governing Body	5	VotingMembersGoverningBodyCnt
Voting Members Independent	5	VotingMembersIndependentCnt
Total Employee	53	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$3,466,052	PYContributionsGrantsAmt
CY Contributions Grants	$3,269,641	CYContributionsGrantsAmt
PY Program Service Revenue	$137,452	PYProgramServiceRevenueAmt
CY Program Service Revenue	$2,000	CYProgramServiceRevenueAmt
PY Investment Income	$110	PYInvestmentIncomeAmt
CY Investment Income	$58	CYInvestmentIncomeAmt
PY Other Revenue	$78,596	PYOtherRevenueAmt
CY Other Revenue	$5,438	CYOtherRevenueAmt
PY Total Revenue	$3,682,210	PYTotalRevenueAmt
CY Total Revenue	$3,277,137	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$1,916,769	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$1,139,191	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,170,568	PYOtherExpensesAmt
CY Other Expenses	$1,279,714	CYOtherExpensesAmt
PY Total Expenses	$3,087,337	PYTotalExpensesAmt
CY Total Expenses	$2,418,905	CYTotalExpensesAmt
PY Revenues Less Expenses	$594,873	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$858,232	CYRevenuesLessExpensesAmt
Total Assets BOY	$5,002,731	TotalAssetsBOYAmt
Total Assets EOY	$5,416,522	TotalAssetsEOYAmt
Total Liabilities BOY	$6,804,905	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$6,360,464	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	-$1,802,174	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	-$943,942	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	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.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$1,782,142	ExpenseAmt
Revenue	$6,353	RevenueAmt
Desc	PRIMARY EDUCATION- SERVED 211 STUDENTS IN KINDERGARTEN THROUGH 8TH GRADE.	Desc
Total Program Service Expenses	$1,782,142	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	Yes (1)	ReportProgramRelatedInvstInd
Report Other Assets	Yes (1)	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	Yes (1)	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	Yes (1)	TaxExemptBondsInd
Invest Tax Exempt Bonds	0	InvestTaxExemptBondsInd
Escrow Account	Yes (1)	EscrowAccountInd
On Behalf Of Issuer	0	OnBehalfOfIssuerInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	Yes (1)	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	Yes (1)	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	53	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	5	GoverningBodyVotingMembersCnt
Independent Voting Member	5	IndependentVotingMemberCnt
Family Or Business Rln	Yes (1)	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	Yes (1)	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	OH	StatesWhereCopyOfReturnIsFldCd
Other Website	Yes (X)	OtherWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	MASSA FINANCIAL SOLUTIONS LLC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	2167127600	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	5730 BROADVIEW RD	AddressLine1Txt
City	PARMA	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	44134	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd
THOMAS BONNER
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
BOGUSIA CHMIELEWSKI
BOARD VICE PRESIDENT	1.00	Yes (X)	$0	$0	$0	Yes (X)
RODNEY SPENCER
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
CHARLES LEDGER
BOARD PRESIDENT	1.00	Yes (X)	$0	$0	$0	Yes (X)
DONNA STELTER
BOARD SECRETARY	1.00	Yes (X)	$0	$0	$0	Yes (X)
REBECCA KEENEY TERM ENDED OCT 21
EXECUTIVE DIRECTOR	2.50		$0	$0	$0	Yes (X)
DAVE MASSA
TREASURER	2.50		$0	$0	$0	Yes (X)
RICH LUKICH TERM ENDED OCT 21
LEGAL COUNCIL	2.50		$0	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
ACCEL SCHOOLS OHIO
4700 ROCKSIDE ROAD	INDEPENDENCE	OH	44131	MANAGEMENT SERVICES	$208,032
CONSTELLATION SCHOOLS LLC
5730 BROADVIEW ROAD	PARMA	OH	44134	MANAGEMENT SERVICES & STAFFING	$137,141

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	2	CntrctRcvdGreaterThan100KCnt
Government Grants	$3,269,641	GovernmentGrantsAmt
Total Contributions	$3,269,641	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	MATERIAL FEES	Desc
Business	611110	BusinessCd
Total Revenue Column	$2,000	TotalRevenueColumnAmt
Related Or Exempt Func Income	$2,000	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$2,000	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$58	TotalRevenueColumnAmt
Exclusion	$58	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$1,085	FundraisingGrossIncomeAmt
Fundraising Direct Expenses	$0	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,085	TotalRevenueColumnAmt
Exclusion	$1,085	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	MISC. REVENUE-RELATED-	Desc
Business	611110	BusinessCd
Total Revenue Column	$4,353	TotalRevenueColumnAmt
Related Or Exempt Func Income	$4,353	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$4,353	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$3,277,137	TotalRevenueColumnAmt
Related Or Exempt Func Income	$6,353	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$1,143	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$1,139,191	TotalAmt
Program Services	$991,096	ProgramServicesAmt
Management And General	$148,095	ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$334,749	TotalAmt
Management And General	$334,749	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$754	TotalAmt
Management And General	$754	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$23,190	TotalAmt
Management And General	$23,190	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$242,964	TotalAmt
Program Services	$242,964	ProgramServicesAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$5,279	TotalAmt
Management And General	$5,279	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$178,238	TotalAmt
Program Services	$160,414	ProgramServicesAmt
Management And General	$17,824	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$103,994	TotalAmt
Program Services	$93,595	ProgramServicesAmt
Management And General	$10,399	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$1,174	TotalAmt
Management And General	$1,174	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$214,514	TotalAmt
Program Services	$193,063	ProgramServicesAmt
Management And General	$21,451	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$90,606	TotalAmt
Program Services	$81,545	ProgramServicesAmt
Management And General	$9,061	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$7,409	TotalAmt
Program Services	$5,705	ProgramServicesAmt
Management And General	$1,704	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Management And GeneralManagementAndGeneralAmt	Program ServicesProgramServicesAmt
SPONSOR FEES	$55,492	$55,492
STUDENT ACTIVITIES	$8,222		$8,222
ALL OTHER EXPENSES	$6,976	$6,976
BOND FEES	$6,153	$615	$5,538

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,418,905	TotalAmt
Program Services	$1,782,142	ProgramServicesAmt
Management And General	$636,763	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$1,026,489	BOYAmt
EOY	$1,853,080	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$136,083	BOYAmt
EOY	$130,085	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$508,991	BOYAmt
EOY	$73,631	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$26,843	BOYAmt
EOY	$11,431	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$546,751	BOYAmt
EOY	$647,873	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$3,085,784	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$1,110,476	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$2,002,815	BOYAmt
EOY	$1,975,308	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$313,873	BOYAmt
EOY	$313,898	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$440,886	BOYAmt
EOY	$411,216	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$5,002,731	BOYAmt
EOY	$5,416,522	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$237,872	BOYAmt
EOY	$157,713	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$589,528	BOYAmt
EOY	$1,773,432	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$2,880,746	BOYAmt
EOY	$2,824,349	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$18,858	BOYAmt
EOY	$0	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$3,077,901	BOYAmt
EOY	$1,604,970	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$6,804,905	BOYAmt
EOY	$6,360,464	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	-$2,021,495	BOYAmt
EOY	-$1,161,805	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$219,321	BOYAmt
EOY	$217,863	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	-$1,802,174	BOYAmt
EOY	-$943,942	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$5,002,731	BOYAmt
EOY	$5,416,522	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$858,232	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School	Yes (X)	SchoolInd

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$80,000	OtherCostOrOtherBasisAmt
Book Value	$80,000	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$2,710,169	OtherCostOrOtherBasisAmt
Depreciation	$881,009	DepreciationAmt
Book Value	$1,829,160	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$295,615	OtherCostOrOtherBasisAmt
Depreciation	$229,467	DepreciationAmt
Book Value	$66,148	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$1,975,308	TotalBookValueLandBuildingsAmt

Invst Program Related Org InvstProgramRelatedOrgGrp

Field	Value	IRS element (for citing)
Desc	BOND RESERVE ACCOUNTS	Desc
Book Value	$313,898	BookValueAmt
Method Valuation	F	MethodValuationCd

Field	Value	IRS element (for citing)
Total Book Value Program Rltd	$313,898	TotalBookValueProgramRltdAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDesc	Book ValueBookValueAmt
NET OPEB ASSETS	$190,101
UNAMORTIZED DEFERRED CHARGES	$221,115

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$411,216	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	NET PENSION LIABILITY	Desc
Amt	$1,604,970	Amt

Field	Value	IRS element (for citing)
Total Liability	$1,604,970	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$3,277,137	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$3,277,137	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$3,277,137	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$2,418,905	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$2,418,905	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$2,418,905	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

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

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	Yes (1)	NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures Etc	Yes (1)	PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast Media	Yes (1)	PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp Recs	Yes (1)	MaintainRacialCompRecsInd
Maintain Scholarships Recs	0	MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures Etc	Yes (1)	MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All Sol	Yes (1)	MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts	0	DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy	0	DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty	0	DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs	0	DiscriminateRaceSchsInd
Discriminate Race Educ Plcy	0	DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts	0	DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog	0	DiscriminateRaceAthltProgInd
Discriminate Race Other Acty	0	DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd	Yes (1)	GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd	0	GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550	Yes (1)	ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
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.

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (4 entries)

Bond ReferenceBondReferenceCd	Bond Issuer EINBondIssuerEIN	CUSIPCUSIPNum	Bond IssuedBondIssuedDt	Issue PriceIssuePriceAmt	PurposePurposeDesc	DefeasedDefeasedInd	On Behalf Of IssuerOnBehalfOfIssuerInd	Pool FinancingPoolFinancingInd
CLEVELAND CUYAHOGA COUNTY PORT AUTHORITY
A	341029691	18610RBD5	2014-04-10	$360,499	REFINANCE PRIOR BOND ISSUE, REACQUIRE TITLE TO LAND & BUILDINGS,RENOVATIONS	Yes (1)	0	Yes (1)
CLEVELAND CUYAHOGA COUNTY PORT AUTHORITY
B	341029691	18610RBE3	2014-04-10	$927,875	REFINANCE PRIOR BOND ISSUE, REACQUIRE TITLE TO LAND & BUILDINGS,RENOVATIONS	Yes (1)	0	Yes (1)
CLEVELAND CUYAHOGA COUNTY PORT AUTHORITY
C	341029691	18610RBF0	2014-04-10	$1,782,011	REFINANCE PRIOR BOND ISSUE, REACQUIRE TITLE TO LAND & BUILDINGS,RENOVATIONS	Yes (1)	0	Yes (1)
CLEVELAND CUYAHOGA COUNTY PORT AUTHORITY
D	341029691	18610RBG8	2014-04-10	$82,956	REFINANCE PRIOR BOND ISSUE, REACQUIRE TITLE TO LAND & BUILDINGS,RENOVATIONS	Yes (1)	0	Yes (1)

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (4 entries)

Bond ReferenceBondReferenceCd	Total ProceedsTotalProceedsAmt	Capital ExpendituresCapitalExpendituresAmt	Substantial CompletionSubstantialCompletionYr	Final Allocation MadeFinalAllocationMadeInd	Adequate Books And Rec MaintAdequateBooksAndRecMaintInd	In Reserve FundInReserveFundAmt	RetiredRetiredAmt
A	$360,499	$360,499	2014	Yes (1)	Yes (1)
B	$927,875	$927,875	2014	Yes (1)	Yes (1)
C	$1,782,011	$1,467,409	2014	Yes (1)	Yes (1)	$313,898
D	$82,956	$82,956	2014	Yes (1)	Yes (1)		$56,398

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (4 entries)

Bond ReferenceBondReferenceCd	Owning Bond Financed PropertyOwningBondFinancedPropertyInd	Any Lease ArrangementsAnyLeaseArrangementsInd	Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd	Any Research AgreementsAnyResearchAgreementsInd	Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd	Change In Use Bond Financed PropChangeInUseBondFinancedPropInd	Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd
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

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (4 entries)

Bond ReferenceBondReferenceCd	Form8038 T FiledForm8038TFiledInd	Rebate Not Due YetRebateNotDueYetInd	Exception To RebateExceptionToRebateInd	No Rebate DueNoRebateDueInd	Variable Rate IssueVariableRateIssueInd	Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd	Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd	Gross Proceeds InvestedGrossProceedsInvestedInd	Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd
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

Procedures Corrective Action ProceduresCorrectiveActionGrp (4 entries)

Bond ReferenceBondReferenceCd	Procedures Corrective ActionProceduresCorrectiveActionInd
A	0
B	0
C	0
D	0

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CONSTELLATION SCHOOLS LLC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Relationship Description	ENTITY OWNED MORE THEN 35% BY EXECUTIVE DIRECTOR AND CFO OF FILING ORG	RelationshipDescriptionTxt
Transaction	$137,141	TransactionAmt
Transaction	MANAGEMENT SERVICES AND STAFFING OF PRIMARY EDUCATION.	TransactionDesc
Sharing Of Revenues	0	SharingOfRevenuesInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	FORM 990 SCHEDULE L PART IV	FormAndLineReferenceDesc
Explanation	CONSTELLATION 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 ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
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 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 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 110,811. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 110,811. SPECIALIZED EDUCATIONAL SERVICES: PROGRAM SERVICE EXPENSES 132,153. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 132,153.
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.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (3 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Exempt Code SectionExemptCodeSectionTxt	Public Charity StatusPublicCharityStatusTxt	Controlled OrganizationControlledOrganizationInd
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

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	0	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	0	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	0	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	0	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	0	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	0	DivRelatedOrganizationInd
Asset Sale To Other Org	0	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	0	AssetPurchaseFromOtherOrgInd
Asset Exchange	0	AssetExchangeInd
Rental Of Facilities To Oth Org	0	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	0	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	0	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	0	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	0	SharingOfFacilitiesInd
Paid Employees Sharing	0	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	0	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	0	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	0	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd