2025-05-06T13:00:31-05:00 2024-06-30 341310124 REA & ASSOCIATES INC 6300 ROCKSIDE RD CLEVELAND OH 44131 990 2023-07-01 412118100 CONSTELLATION SCHOOLS MADISON COMMUNITY ELEMENTARY CONS 2167127600 5730 BROADVIEW RD PARMA OH 44134 DAVE MASSA TREASURER 3303163845 2025-05-06 1 1 MELISSA A ORENICH CPA P01302117 2165732330 2025-05-02 2023 2025-03-06 01:10:19Z DAVE MASSA 5730 BROADVIEW RD PARMA OH 44134 4907873 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 25 5 0 0 3546840 4775253 0 0 45416 128142 1329 4478 3593585 4907873 0 0 0 0 1106669 269114 0 0 0 1777330 3400305 2883999 3669419 709586 1238454 6020431 6518399 6254787 5514301 -234356 1004098 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 3052304 4478 PRIMARY EDUCATION- SERVED 196 STUDENTS IN KINDERGARTEN THROUGH 8TH GRADE. 3052304 1 0 0 0 0 0 0 0 0 0 1 0 0 0 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 1 0 25 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X MASSA FINANCIAL SOLUTIONS LLC 2167127600 5730 BROADVIEW RD PARMA OH 44134 X DANIEL ZIEMBA BOARD PRESIDENT 1.00 X X 0 0 0 CHARLES LEDGER BOARD VICE PRESIDENT 1.00 X X 0 0 0 DONNA STELTER BOARD SECRETARY 1.00 X X 0 0 0 BOGUSIA CHMIELEWSKI BOARD MEMBER 1.00 X 0 0 0 RODNEY SPENCER BOARD MEMBER 1.00 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 660939 1 4775253 4775253 128142 128142 MISCELLANEOUS 611110 4478 4478 4478 4907873 4478 0 128142 X 269114 234129 34985 343444 343444 144 144 28679 28679 2270214 2270214 17648 17648 110719 97282 13437 155380 139842 15538 196968 177271 19697 119403 107463 11940 8265 6364 1901 SPONSOR FEES 66415 66415 START UP EXPENSES 62537 62537 STUDENT ACTIVITIES 12989 12989 BOND FEES 7500 6750 750 3669419 3052304 617115 0 2320547 24645 135771 3122815 335295 344796 22847 106076 550879 385146 3227782 1326612 1917243 1901170 318763 318931 419086 314820 6020431 6518399 399021 258119 947796 987753 2764122 2700311 2143848 1568118 6254787 5514301 X -467592 771503 233236 232595 -234356 1004098 6020431 6518399 1238454 0 X X 0 1 X 1 1 1 X 80000 80000 2722344 1044400 1677944 425438 282212 143226 1901170 NET PENSION LIABILITY 1568118 1568118 X 4907873 0 4907873 0 4907873 3669419 0 3669419 0 3669419 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 NONDISCRIMINATION 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 THROUGH 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 3 MADISON COMMUNITY ELEMENTARY ENTERED INTO A CONTRACT WITH ACCEL SCHOOLS OHIO TO PROVIDE LEGAL, FINANCIAL, AND BUSINESS MANAGEMENT SERVICES FOR FISCAL YEAR 2024. 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. FORM 990, PART VI, SECTION B, LINE 15 THE FINANCE COMMITTEE REVIEWS COMPENSATION FOR THE ORGANIZATION'S 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. FORM 990, PART IX, LINE 11G FOOD SERVICES: PROGRAM SERVICE EXPENSES 151,698. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 151,698. SPECIALIZED EDUCATIONAL SERVICES: PROGRAM SERVICE EXPENSES 2,118,055. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,118,055. TRANSPORT: PROGRAM SERVICE EXPENSES 461. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 461. 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) LINE 2 0 CONSTELLATION SCHOOLSSTOCKYARD COMMUNITY ELEMENTARY 5730 BROADVIEW RD PARMA OH 44134 341971178 TO OPERATE AS AN EDUCATIONAL INSTITUTION OH 501(C)(3) LINE 2 0 CONSTELLATION SCHOOLSPURITAS COMMUNITY ELEMENTARY 5730 BROADVIEW RD PARMA OH 44134 341971177 TO OPERATE AS AN EDUCATIONAL INSTITUTION OH 501(C)(3) LINE 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0