YOUNGSTOWN COMMUNITY SCHOOL INC: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization: YOUNGSTOWN COMMUNITY SCHOOL INC (EIN 34-1962469)
Tax period: 2021-07-01 to 2022-06-30
Filed: 2023-05-12
IRS object ID: 202311329349304486
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 O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-05-12T12:54:37-00:00	ReturnTs
Tax Period End	2022-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	450821791	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

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

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	2246 S HAMILTON RD SUITE 102	AddressLine1Txt
City	COLUMBUS	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	43232	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	341962469	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	YOUNGSTOWN COMMUNITY SCHOOL INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	YOUN	BusinessNameControlTxt
Phone	3307462240	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	50 ESSEX STREET	AddressLine1Txt
City	YOUNGSTOWN	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	44502	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	MICHELLE JOHNSON	PersonNm
Person Title	TREASURER	PersonTitleTxt
Phone	3307462240	PhoneNum
Signature	2023-05-12	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	MICHELLE	PersonFirstNm
Person Last	JOHNSON	PersonLastNm

Field	Value	IRS element (for citing)
SSN	XXX-XX-XXXX	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	ALIOUNE GUEYE	PreparerPersonNm
PTIN	P01010848	PTIN
Phone	6143420297	PhoneNum
Preparation	2023-05-12	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	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	MICHELLE JOHNSON	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	50 ESSEX STREET	AddressLine1Txt
City	YOUNGSTOWN	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	44502	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$4,789,983	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	www.youngstowncommunityschool.k12.oh.us	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1998	FormationYr
Legal Domicile State	OH	LegalDomicileStateCd
Activity Or Mission	TO PROVIDE AN EXCELLENT EDUCATIONAL CHOICE TO MEET EXCEED THE POTENTIAL OF ALL STUDENTS.	ActivityOrMissionDesc
Voting Members Governing Body	10	VotingMembersGoverningBodyCnt
Voting Members Independent	10	VotingMembersIndependentCnt
Total Employee	64	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$3,691,419	PYContributionsGrantsAmt
CY Contributions Grants	$4,786,464	CYContributionsGrantsAmt
PY Program Service Revenue	$71	PYProgramServiceRevenueAmt
CY Program Service Revenue	$305	CYProgramServiceRevenueAmt
PY Investment Income	$1,826	PYInvestmentIncomeAmt
CY Investment Income	$2,302	CYInvestmentIncomeAmt
PY Other Revenue	$7,722	PYOtherRevenueAmt
CY Other Revenue	$912	CYOtherRevenueAmt
PY Total Revenue	$3,701,038	PYTotalRevenueAmt
CY Total Revenue	$4,789,983	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$2,572,235	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$2,274,631	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,188,428	PYOtherExpensesAmt
CY Other Expenses	$1,561,350	CYOtherExpensesAmt
PY Total Expenses	$3,760,663	PYTotalExpensesAmt
CY Total Expenses	$3,835,981	CYTotalExpensesAmt
PY Revenues Less Expenses	-$59,625	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$954,002	CYRevenuesLessExpensesAmt
Total Assets BOY	$3,879,916	TotalAssetsBOYAmt
Total Assets EOY	$4,564,531	TotalAssetsEOYAmt
Total Liabilities BOY	$5,351,680	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$5,082,293	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	-$1,471,764	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	-$517,762	NetAssetsOrFundBalancesEOYAmt
Mission	Youngstown Community School provides an excellent educational choice to meet and exceed the unique potential of all students. Through academics, character development, and technology we prepare students to meet the challenges of the 21st century.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$3,598,952	ExpenseAmt
Revenue	$4,789,983	RevenueAmt
Desc	YOUNGSTOWN COMMUNITY SCHOOL PROVIDES AN EXCELLENT EDUCATIONAL CHOICE TO MEET AND EXCEED THE UNIQUE POTENTIAL OF ALL STUDENTS THROUGH ACADEMICS, CHARACTER DEVELOPMENT, AND TECHNOLOGY WE PREPARE STUDENTS TO MEET THE CHALLENGES OF THE 21ST CENTURY.	Desc
Total Program Service Expenses	$3,598,952	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	Yes (true)	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (true)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	Yes (true)	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Invest Tax Exempt Bonds	false	InvestTaxExemptBondsInd
Escrow Account	false	EscrowAccountInd
On Behalf Of Issuer	false	OnBehalfOfIssuerInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	2	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	64	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	false	QuidProQuoContributionsInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	10	GoverningBodyVotingMembersCnt
Independent Voting Member	10	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	Yes (true)	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	OH	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	MICHELLE JOHNSON	PersonNm
Phone	3307463735	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	50 ESSEX STREET	AddressLine1Txt
City	YOUNGSTOWN	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	44502	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	OfficerOfficerInd	Key EmployeeKeyEmployeeInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd
RACHEL SMITH
PRINCIPAL	040.00	Yes (X)	Yes (X)	$100,207	$0	$21,051
MICHELLE JOHNSON
TREASURER	040.00	Yes (X)		$87,713	$0	$28,058
PHILIP CARLON
BOARD MEMBER	001.00			$0	$0	$0	Yes (X)
CHARLES T GEORGES
BOARD PRESIDENT	001.00			$0	$0	$0	Yes (X)
ROBERT HANNON
BOARD MEMBER	001.00			$0	$0	$0	Yes (X)
TIMOTHY J JACOB
BOARD MEMBER	001.00			$0	$0	$0	Yes (X)
RAYMOND JAMINET JR
BOARD MEMBER	001.00			$0	$0	$0	Yes (X)
SISTER PATRICIA MCNICHOLAS
BOARD MEMBER	001.00			$0	$0	$0	Yes (X)
EDWARD MURANSKY
BOARD VICE-PRESIDENT	001.00			$0	$0	$0	Yes (X)
URSULA PERDUE
BOARD MEMBER	001.00			$0	$0	$0	Yes (X)
DR CHARLES HOWELL
BOARD MEMBER	001.00			$0	$0	$0	Yes (X)
KARL ROACH
BOARD MEMBER	001.00			$0	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$187,920	TotalReportableCompFromOrgAmt
Total Other Compensation	$49,109	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	2	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
Government Grants	$4,786,464	GovernmentGrantsAmt
Total Contributions	$4,786,464	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	INSTRUCTIONAL FEES	Desc
Business	611710	BusinessCd
Total Revenue Column	$305	TotalRevenueColumnAmt
Related Or Exempt Func Income	$305	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$305	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,302	TotalRevenueColumnAmt
Related Or Exempt Func Income	$2,302	RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	MISCELLANEOUS	Desc
Business	900099	BusinessCd
Total Revenue Column	$912	TotalRevenueColumnAmt
Related Or Exempt Func Income	$912	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$912	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$4,789,983	TotalRevenueColumnAmt
Related Or Exempt Func Income	$3,519	RelatedOrExemptFuncIncomeAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$187,920	TotalAmt
Management And General	$187,920	ManagementAndGeneralAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$1,884,923	TotalAmt
Program Services	$1,884,923	ProgramServicesAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	-$358,003	TotalAmt
Program Services	-$407,112	ProgramServicesAmt
Management And General	$49,109	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$401,219	TotalAmt
Program Services	$401,219	ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$158,572	TotalAmt
Program Services	$158,572	ProgramServicesAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$299,841	TotalAmt
Program Services	$299,841	ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Field	Value	IRS element (for citing)
Fees For Services Prof Fundraising		FeesForServicesProfFundraising

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$18,491	TotalAmt
Program Services	$18,491	ProgramServicesAmt

Royalties RoyaltiesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$468,930	TotalAmt
Program Services	$468,930	ProgramServicesAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$6	TotalAmt
Program Services	$6	ProgramServicesAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$317	TotalAmt
Program Services	$317	ProgramServicesAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$2,485	TotalAmt
Program Services	$2,485	ProgramServicesAmt

Payments To Affiliates PaymentsToAffiliatesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$197,320	TotalAmt
Program Services	$197,320	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
CONTRACTED FOOD SERVICES	$110,016	$110,016
MATERIAL AND SUPPLIES	$442,097	$442,097
MISCELLANEOUS OTHER	$20,380	$20,380
LOSS ON DISPOSAL OF CAPITAL ASSETS	$1,467	$1,467

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$3,835,981	TotalAmt
Program Services	$3,598,952	ProgramServicesAmt
Management And General	$237,029	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

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

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$172,062	BOYAmt
EOY	$200,410	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$1,112,301	BOYAmt
EOY	$1,499,337	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$199,295	BOYAmt
EOY	$214,863	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$1,687	BOYAmt
EOY	$2,318	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$4,734,553	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$3,126,446	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$1,454,184	BOYAmt
EOY	$1,608,107	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$940,387	BOYAmt
EOY	$1,039,496	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$3,879,916	BOYAmt
EOY	$4,564,531	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$309,156	BOYAmt
EOY	$414,917	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$5,042,524	BOYAmt
EOY	$4,667,376	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$5,351,680	BOYAmt
EOY	$5,082,293	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	-$1,741,633	BOYAmt
EOY	-$693,971	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$269,869	BOYAmt
EOY	$176,209	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	-$1,471,764	BOYAmt
EOY	-$517,762	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$3,879,916	BOYAmt
EOY	$4,564,531	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$954,002	ReconcilationRevenueExpnssAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	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	false	AuditCommitteeInd
Federal Grant Audit Required	Yes (true)	FederalGrantAuditRequiredInd
Federal Grant Audit Performed	Yes (true)	FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

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

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Incl Escrow Custodial Acct Liab	false	InclEscrowCustodialAcctLiabInd

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$4,105,953	OtherCostOrOtherBasisAmt
Depreciation	$2,874,165	DepreciationAmt
Book Value	$1,231,788	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$628,600	OtherCostOrOtherBasisAmt
Depreciation	$252,281	DepreciationAmt
Book Value	$376,319	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$1,608,107	TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (2 entries)

DescDesc
Financial derivatives and other financial products
Closely-held equity interests

Other Assets Org OtherAssetsOrgGrp (3 entries)

DescDesc	Book ValueBookValueAmt
Net OPEB Asset	$229,714
Deferred Outflows of resources-Pension	$734,524
Deferred Outflows of Resources-OPEB	$75,258

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$1,039,496	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (7 entries)

DescDesc	AmtAmt
Federal income taxes
Net Pension Obligations	$1,885,662
Capital Lease Obligations	$49,873
Compensated Absences Payable	$175,315
Net OPEB Liabilities	$247,203
Deferred Inflows of Resources - Pension	$1,871,364
Deferred Inflows of Resources - OPEB	$437,959

Field	Value	IRS element (for citing)
Total Liability	$4,667,376	TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt	$4,789,983	TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal	$4,789,983	RevenueSubtotalAmt
Total Revenue Per Form990	$4,789,983	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$3,835,981	TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal	$3,835,981	ExpensesSubtotalAmt
Total Expenses Per Form990	$3,835,981	TotalExpensesPerForm990Amt

Schedule E IRS990ScheduleE

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

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	6a	FormAndLineReferenceDesc
Explanation	THE SCHOOL RECEIVES FUNDING FROM THE OHIO DEPARTMENT OF EDUCATION.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Section B, Line 11b	A COPY OF FORM 990 IS PROVIDED TO THE BOARD MEMBERS FOR THEIR REVIEW AND COMMENTS. A BOARD MEETING IS SUBSEQUENTLY HELD TO REVIEW ALL BOARD MEMBERS COMMENTS AND CONCERNS ON THE FORM BEFORE BEING APPROVED AND FILED.
Form 990, Part VI, Section B, Line 12c	ANNUALLY THE BOARD IS REQUIRED TO REVIEW THE ORGANIZATIONS CONFLICT OF INTEREST POLICY, TO DISCLOSE ANY CONFLICT. THE BOARD ALSO REVIEWS AN APPROVED VENDOR LIST TO HELP IDENTIFY ANY ADDITIONAL POTENTIAL CONFLICTS.
Form 990, Part VI, Section B, Line 15	THE BOARD ANNUALLY REVIEWS AND APPROVES ALL OF THE COMPENSATION OF THE ORGANIZATION . THE BOARD USES NUMEROUS TOOLS TO HELP SET COMPENSATION LEVELS. THE ITEMS USED INCLUDE AN APPROVED SALARY SCALE SCHEDULE AND COMPARISONS TO OTHER COUNTY PUBLIC SCHOOLS.
Form 990, Part VI, Section C, Line 19	THE ORGANIZATIONS VARIOUS GOVERNING DOCUMENTS AND POLICIES ARE AVAILABLE UPON REQUEST.
Form 990, Part X, Line 10b 25	In 2022, the School implemented GASB 87 and GASB Implementation Guide 2019-3 which established requirements for lease accounting based on the principle that leases are financings fo the right to use an underlying asset. These changes were incorporated in the Schoos fiscal year 2022 financial statements. The School recognized 57,688 in leases payable at July 1, 2021, due to the implementation of GASB. However, this enterire amoutn was offset by the intangible assets, right to use lease - equipment.