CONSTELLATION SCHOOLS MADISON COMMUNITY ELEMENTARY: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization
CONSTELLATION SCHOOLS MADISON COMMUNITY ELEMENTARY (EIN 41-2118100)
Tax period
2020-07-01 to 2021-06-30
Filed
2022-05-16
IRS object ID
202231369349302848
Schema version
2020v4.2
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)
Return2022-05-16T09:19:15-05:00ReturnTs
Tax Period End2021-06-30TaxPeriodEndDt

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 Line1941 STEUBENVILLE AVE PO BOX 820AddressLine1Txt
CityCAMBRIDGECityNm
State AbbreviationOHStateAbbreviationCd
ZIP437250820ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2020-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN412118100EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CONSTELLATION SCHOOLS MADISONBusinessNameLine1Txt
Business Name Line2COMMUNITY ELEMENTARYBusinessNameLine2Txt
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
Phone3303163845PhoneNum
Signature2022-05-15SignatureDt
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 PersonLANE A MCCARTNEY CPAPreparerPersonNm
PTINP02044349PTIN
Phone7404325658PhoneNum
Preparation2022-05-15PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2020TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

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$3,682,210GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.CONSTELLATIONSCHOOLS.COMWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2003FormationYr
Legal Domicile StateOHLegalDomicileStateCd
Activity Or MissionCONSTELLATION 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 Body5VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee51TotalEmployeeCnt
Total Volunteers13TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$2,780,612PYContributionsGrantsAmt
CY Contributions Grants$3,466,052CYContributionsGrantsAmt
PY Program Service Revenue$179,790PYProgramServiceRevenueAmt
CY Program Service Revenue$137,452CYProgramServiceRevenueAmt
PY Investment Income$1,939PYInvestmentIncomeAmt
CY Investment Income$110CYInvestmentIncomeAmt
PY Other Revenue$51,347PYOtherRevenueAmt
CY Other Revenue$78,596CYOtherRevenueAmt
PY Total Revenue$3,013,688PYTotalRevenueAmt
CY Total Revenue$3,682,210CYTotalRevenueAmt
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$1,845,834PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,916,769CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$1,151CYTotalFundraisingExpenseAmt
PY Other Expenses$1,241,751PYOtherExpensesAmt
CY Other Expenses$1,170,568CYOtherExpensesAmt
PY Total Expenses$3,087,585PYTotalExpensesAmt
CY Total Expenses$3,087,337CYTotalExpensesAmt
PY Revenues Less Expenses-$73,897PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$594,873CYRevenuesLessExpensesAmt
Total Assets BOY$4,853,250TotalAssetsBOYAmt
Total Assets EOY$5,002,731TotalAssetsEOYAmt
Total Liabilities BOY$7,250,297TotalLiabilitiesBOYAmt
Total Liabilities EOY$6,804,905TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY-$2,397,047NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY-$1,802,174NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionCONSTELLATION 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 Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$2,404,570ExpenseAmt
Revenue$216,048RevenueAmt
DescPRIMARY EDUCATION- SERVED 225 STUDENTS IN KINDERGARTEN THROUGH 8TH GRADE.Desc
Total Program Service Expenses$2,404,570TotalProgramServiceExpensesAmt
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 InvstYes (1)ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
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 BondsYes (1)TaxExemptBondsInd
Invest Tax Exempt Bonds0InvestTaxExemptBondsInd
Escrow AccountYes (1)EscrowAccountInd
On Behalf Of Issuer0OnBehalfOfIssuerInd
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
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee51EmployeeCnt
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 Line1CONSTELLATION SCHOOLS 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)
Info In Schedule O Part VIIYes (X)InfoInScheduleOPartVIIInd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
DAN ZIEMBA
BOARD MEMBER1.00Yes (X)$313$0$0
BOGUSIA CHMIELEWSKI
BOARD MEMBER1.00Yes (X)$375$0$0
RODNEY SPENCER
BOARD MEMBER1.00Yes (X)$344$0$0
CHARLES LEDGER
BOARD MEMBER1.00Yes (X)$344$0$0
DONNA STELTER
BOARD SECRETARY1.00Yes (X)$375$0$0Yes (X)
REBECCA KEENEY
EXECUTIVE DIRECTOR2.50$15,206$0$1,880Yes (X)
CAROLINE ZITO
TREASURER2.50$7,388$0$971Yes (X)
RICH LUKICH
LEGAL COUNCIL2.50$8,639$0$661Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$32,984TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$3,512TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CONSTELLATION SCHOOLS LLCBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line15730 BROADVIEW ROADAddressLine1Txt
CityPARMACityNm
State AbbreviationOHStateAbbreviationCd
ZIP44134ZIPCd
FieldValueIRS element (for citing)
ServicesMANAGEMENT SERVICES & STAFFINGServicesDesc
Compensation$395,610CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt
Government Grants$3,466,052GovernmentGrantsAmt
Total Contributions$3,466,052TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
SERVICES- OTHER SCHOOL611110$133,000$133,000
BREAKFAST/LUNCH611110$3,097$3,097
MATERIAL FEES611110$1,355$1,355
FieldValueIRS element (for citing)
Total Program Service Revenue$137,452TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$110TotalRevenueColumnAmt
Exclusion$110ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISC. REVENUE-RELATED-Desc
Business611110BusinessCd
Total Revenue Column$78,596TotalRevenueColumnAmt
Related Or Exempt Func Income$78,596RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$78,596OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,682,210TotalRevenueColumnAmt
Related Or Exempt Func Income$216,048RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$110ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$36,495TotalAmt
Management And General$36,495ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,348,400TotalAmt
Program Services$1,190,590ProgramServicesAmt
Management And General$157,810ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$181,954TotalAmt
Program Services$159,628ProgramServicesAmt
Management And General$22,326ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$323,560TotalAmt
Program Services$317,346ProgramServicesAmt
Management And General$6,214ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$26,360TotalAmt
Program Services$23,213ProgramServicesAmt
Management And General$3,147ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$284,065TotalAmt
Management And General$284,065ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$196TotalAmt
Management And General$196ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$15,675TotalAmt
Management And General$15,675ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$122,058TotalAmt
Program Services$122,058ProgramServicesAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$6,591TotalAmt
Management And General$6,591ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$220,245TotalAmt
Program Services$181,468ProgramServicesAmt
Management And General$38,777ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$51,043TotalAmt
Program Services$45,939ProgramServicesAmt
Management And General$5,104ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$92,007TotalAmt
Program Services$82,806ProgramServicesAmt
Management And General$9,201ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$9,576TotalAmt
Program Services$8,618ProgramServicesAmt
Management And General$958ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$196,517TotalAmt
Program Services$176,865ProgramServicesAmt
Management And General$19,652ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$86,993TotalAmt
Program Services$78,294ProgramServicesAmt
Management And General$8,699ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$11,838TotalAmt
Program Services$9,077ProgramServicesAmt
Management And General$2,761ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtManagement And GeneralManagementAndGeneralAmtProgram ServicesProgramServicesAmt
SPONSOR FEES$49,157$49,157
ALL OTHER EXPENSES$13,642$13,642
BOND FEES$7,889$789$7,100
STUDENT ACTIVITIES$1,568$1,568

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$1,508TotalAmt
Management And General$357ManagementAndGeneralAmt
Fundraising$1,151FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$3,087,337TotalAmt
Program Services$2,404,570ProgramServicesAmt
Management And General$681,616ManagementAndGeneralAmt
Fundraising$1,151FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,270,649BOYAmt
EOY$1,026,489EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$135,962BOYAmt
EOY$136,083EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$20,597BOYAmt
EOY$508,991EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$19,447BOYAmt
EOY$26,843EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$606,462BOYAmt
EOY$546,751EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$3,022,685LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$1,019,870LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$2,043,227BOYAmt
EOY$2,002,815EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
BOY$314,602BOYAmt
EOY$313,873EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$442,304BOYAmt
EOY$440,886EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$4,853,250BOYAmt
EOY$5,002,731EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$238,387BOYAmt
EOY$237,872EOYAmt

Grants Payable GrantsPayableGrp

FieldValueIRS element (for citing)
BOY$24,855BOYAmt
EOY$0EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$569,991BOYAmt
EOY$589,528EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,935,026BOYAmt
EOY$2,880,746EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$37,716BOYAmt
EOY$18,858EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$3,444,322BOYAmt
EOY$3,077,901EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$7,250,297BOYAmt
EOY$6,804,905EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY-$2,612,630BOYAmt
EOY-$2,021,495EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$215,583BOYAmt
EOY$219,321EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY-$2,397,047BOYAmt
EOY-$1,802,174EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$4,853,250BOYAmt
EOY$5,002,731EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$594,873ReconcilationRevenueExpnssAmt
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

Land LandGrp

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

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$2,681,360OtherCostOrOtherBasisAmt
Depreciation$798,787DepreciationAmt
Book Value$1,882,573BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$261,325OtherCostOrOtherBasisAmt
Depreciation$221,083DepreciationAmt
Book Value$40,242BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$2,002,815TotalBookValueLandBuildingsAmt

Invst Program Related Org InvstProgramRelatedOrgGrp

FieldValueIRS element (for citing)
DescBOND RESERVE ACCOUNTSDesc
Book Value$313,873BookValueAmt
Method ValuationFMethodValuationCd
FieldValueIRS element (for citing)
Total Book Value Program Rltd$313,873TotalBookValueProgramRltdAmt

Other Assets Org OtherAssetsOrgGrp (3 entries)

DescDescBook ValueBookValueAmt
DEPOSITS$27,338
NET OPEB ASSETS$165,730
UNAMORTIZED DEFERRED CHARGES$247,818
FieldValueIRS element (for citing)
Total Book Value Other Assets$440,886TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescNET PENSION LIABILITYDesc
Amt$3,077,901Amt
FieldValueIRS element (for citing)
Total Liability$3,077,901TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$3,682,210TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$3,682,210RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$3,682,210TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$3,087,337TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$3,087,337ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$3,087,337TotalExpensesPerForm990Amt

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 K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (4 entries)

Bond ReferenceBondReferenceCdBond Issuer EINBondIssuerEINCUSIPCUSIPNumBond IssuedBondIssuedDtIssue PriceIssuePriceAmtPurposePurposeDescDefeasedDefeasedIndOn Behalf Of IssuerOnBehalfOfIssuerIndPool FinancingPoolFinancingInd
CLEVELAND CUYAHOGA COUNTY PORT AUTHORITY
A34102969118610RBD52014-04-10$360,499REFINANCE PRIOR BOND ISSUE, REACQUIRE TITLE TO LAND & BUILDINGS,RENOVATIONSYes (1)0Yes (1)
CLEVELAND CUYAHOGA COUNTY PORT AUTHORITY
B34102969118610RBE32014-04-10$927,875REFINANCE PRIOR BOND ISSUE, REACQUIRE TITLE TO LAND & BUILDINGS,RENOVATIONSYes (1)0Yes (1)
CLEVELAND CUYAHOGA COUNTY PORT AUTHORITY
C34102969118610RBF02014-04-10$1,782,011REFINANCE PRIOR BOND ISSUE, REACQUIRE TITLE TO LAND & BUILDINGS,RENOVATIONSYes (1)0Yes (1)
CLEVELAND CUYAHOGA COUNTY PORT AUTHORITY
D34102969118610RBG82014-04-10$82,956REFINANCE PRIOR BOND ISSUE, REACQUIRE TITLE TO LAND & BUILDINGS,RENOVATIONSYes (1)0Yes (1)

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (4 entries)

Bond ReferenceBondReferenceCdTotal ProceedsTotalProceedsAmtCapital ExpendituresCapitalExpendituresAmtSubstantial CompletionSubstantialCompletionYrRefunding Tax Exempt BondsRefundingTaxExemptBondsIndRefunding Taxable BondsRefundingTaxableBondsIndFinal Allocation MadeFinalAllocationMadeIndAdequate Books And Rec MaintAdequateBooksAndRecMaintIndIn Reserve FundInReserveFundAmtRetiredRetiredAmt
A$360,499$360,499201400Yes (1)Yes (1)
B$927,875$927,875201400Yes (1)Yes (1)
C$1,782,011$1,467,409201400Yes (1)Yes (1)$313,873
D$82,956$82,956201400Yes (1)Yes (1)$54,279

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (4 entries)

Bond ReferenceBondReferenceCdOwning Bond Financed PropertyOwningBondFinancedPropertyIndAny Lease ArrangementsAnyLeaseArrangementsIndMgmt Contract Bond Fincd PropMgmtContractBondFincdPropIndAny Research AgreementsAnyResearchAgreementsIndBond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestIndChange In Use Bond Financed PropChangeInUseBondFinancedPropIndProcs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd
A0000000
B0000000
C0000000
D0000000

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (4 entries)

Bond ReferenceBondReferenceCdForm8038 T FiledForm8038TFiledIndRebate Not Due YetRebateNotDueYetIndException To RebateExceptionToRebateIndNo Rebate DueNoRebateDueIndVariable Rate IssueVariableRateIssueIndHedge Identified In Bks And RecHedgeIdentifiedInBksAndRecIndGross Proceeds Invested In GICGrossProceedsInvestedInGICIndGross Proceeds InvestedGrossProceedsInvestedIndWritten Proc To Monitor ReqsWrittenProcToMonitorReqsInd
A000000000
B000000000
C000000000
D000000000

Procedures Corrective Action ProceduresCorrectiveActionGrp (4 entries)

Bond ReferenceBondReferenceCdProcedures Corrective ActionProceduresCorrectiveActionInd
A0
B0
C0
D0

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$395,610TransactionAmt
TransactionMANAGEMENT SERVICES AND STAFFING OF PRIMARY EDUCATION.TransactionDesc
Sharing Of Revenues0SharingOfRevenuesInd

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 3CONSTELLATION SCHOOLS: MADISON COMMUNITY ELEMENTARY ENTERED INTO A CONTRACT WITH CONSTELLATION SCHOOLS LLC TO PROVIDE LEGAL, FINANCIAL, AND BUSINESS MANAGEMENT SERVICES FOR FISCAL YEAR 2021. 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: 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 VII, SECTION A, LINE 1BCOMPENSATION OF BOARD MEMBERS AND TOP MANAGEMENT OFFICERS IS PROVIDED BY CONTRACT THROUGH A MANAGEMENT AGREEMENT WITH CONSTELLATION SCHOOLS LLC AS A COMMON PAY MASTER.
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 SCHOOLSWESTPARK COMMUNITY ELEMENTARY
5730 BROADVIEW RDPARMAOH44134341932957TO OPERATE AS AN EDUCATIONAL INSTITUTIONOH501(C)(3)170(B)(1)(A)(II)0
CONSTELLATION SCHOOLSSTOCKYARD COMMUNITY ELEMENTARY
5730 BROADVIEW RDPARMAOH44134341971178TO OPERATE AS AN EDUCATIONAL INSTITUTIONOH501(C)(3)170(B)(1)(A)(II)0
CONSTELLATION SCHOOLSPURITAS COMMUNITY ELEMENTARY
5730 BROADVIEW RDPARMAOH44134341971177TO 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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