CONSTELLATION SCHOOLS MADISON COMMUNITY ELEMENTARY: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization
CONSTELLATION SCHOOLS MADISON COMMUNITY ELEMENTARY (EIN 41-2118100)
Tax period
2018-07-01 to 2019-06-30
Filed
2020-05-14
IRS object ID
202001359349302870
Schema version
2018v3.1
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)
Return2020-05-14T13:50:35-05:00ReturnTs
Tax Period End2019-06-30TaxPeriodEndDt

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 Begin2018-07-01TaxPeriodBeginDt

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)
PersonREBECCA KEENEYPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone2167127600PhoneNum
Signature2020-05-13SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMARY ELIZABETH WRIGHT CPAPreparerPersonNm
PTINP00099212PTIN
Phone7404325658PhoneNum
Preparation2020-05-13PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address65.27.204.25IPv4AddressTxt
FieldValueIRS element (for citing)
IP2020-05-13IPDt
IP Tm08:54:44IPTm
IP TimezoneEDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdDA39A3EE5E6B4B0D3255BFEF95601890AFD80709AtSubmissionCreationDeviceId
At Submission Filing Device IdF153814047753C7F8B68683DDDCC7077EFE953ADAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2018TaxYr
Build TS2020-09-23 17:36:50ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerREBECCA KEENEYPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line15730 BROADVIEW RDAddressLine1Txt
CityPARMACityNm
State AbbreviationOHStateAbbreviationCd
ZIP44134ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$2,997,321GrossReceiptsAmt
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 Employee64TotalEmployeeCnt
Total Volunteers35TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$3,109,479PYContributionsGrantsAmt
CY Contributions Grants$2,802,069CYContributionsGrantsAmt
PY Program Service Revenue$96,286PYProgramServiceRevenueAmt
CY Program Service Revenue$182,382CYProgramServiceRevenueAmt
PY Investment Income$2,132PYInvestmentIncomeAmt
CY Investment Income$4,787CYInvestmentIncomeAmt
PY Other Revenue$35,140PYOtherRevenueAmt
CY Other Revenue$8,083CYOtherRevenueAmt
PY Total Revenue$3,243,037PYTotalRevenueAmt
CY Total Revenue$2,997,321CYTotalRevenueAmt
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$1,928,700PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,923,405CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$2,076CYTotalFundraisingExpenseAmt
PY Other Expenses$1,388,387PYOtherExpensesAmt
CY Other Expenses$1,283,049CYOtherExpensesAmt
PY Total Expenses$3,317,087PYTotalExpensesAmt
CY Total Expenses$3,206,454CYTotalExpensesAmt
PY Revenues Less Expenses-$74,050PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$209,133CYRevenuesLessExpensesAmt
Total Assets BOY$5,205,493TotalAssetsBOYAmt
Total Assets EOY$4,867,534TotalAssetsEOYAmt
Total Liabilities BOY$7,447,937TotalLiabilitiesBOYAmt
Total Liabilities EOY$7,053,000TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY-$2,242,444NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY-$2,185,466NetAssetsOrFundBalancesEOYAmt
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$2,502,263ExpenseAmt
Revenue$190,465RevenueAmt
DescPRIMARY EDUCATION- SERVED 248 STUDENTS IN KINDERGARTEN THROUGH 8TH GRADE.Desc
Total Program Service Expenses$2,502,263TotalProgramServiceExpensesAmt
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
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
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 With Officer EntYes (1)BusinessRlnWithOfficerEntInd
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 Document1IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee64EmployeeCnt
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)$375$0$0
BOGUSIA CHMIELEWSKI
BOARD MEMBER1.00Yes (X)$281$0$0
RODNEY SPENCER
BOARD MEMBER1.00Yes (X)$281$0$0
CHARLES LEDGER
BOARD MEMBER1.00Yes (X)$344$0$0
DONNA STELTER
BOARD SECRETARY1.00Yes (X)$375$0$0Yes (X)
THOMAS BABB
CFO2.50$7,505$0$982Yes (X)
REBECCA KEENEY
EXECUTIVE DIRECTOR2.50$7,821$0$798Yes (X)
CAROLINE ZITO
TREASURER2.50$4,533$0$1,139Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$21,515TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$2,919TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
CONSTELLATION SCHOOLS LLC
5730 BROADVIEW ROADPARMAOH44134MANAGEMENT SERVICES & STAFFING$420,084
PREFERRED MEAL SYSTEMS INC
PO BOX 74008679CHICAGOIL60674STUDENT FOOD SERVICES$102,365
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K2CntrctRcvdGreaterThan100KCnt
Government Grants$2,802,069GovernmentGrantsAmt
Total Contributions$2,802,069TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
SERVICE FEES- OTHER SC611110$161,880$161,880
FIELD TRIP FEES611110$16,582$16,582
MATERIAL FEES611110$3,920$3,920
FieldValueIRS element (for citing)
Total Program Service Revenue$182,382TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$4,787TotalRevenueColumnAmt
Exclusion$4,787ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOTHER REVENUEDesc
Business611110BusinessCd
Total Revenue Column$8,083TotalRevenueColumnAmt
Related Or Exempt Func Income$8,083RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$8,083OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,997,321TotalRevenueColumnAmt
Related Or Exempt Func Income$190,465RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$4,787ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$24,433TotalAmt
Management And General$24,433ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,444,471TotalAmt
Program Services$1,261,677ProgramServicesAmt
Management And General$182,794ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$204,628TotalAmt
Program Services$177,158ProgramServicesAmt
Management And General$27,470ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$193,096TotalAmt
Program Services$178,878ProgramServicesAmt
Management And General$14,218ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$56,777TotalAmt
Program Services$53,292ProgramServicesAmt
Management And General$3,485ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$296,736TotalAmt
Management And General$296,736ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$1,733TotalAmt
Management And General$1,733ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$16,220TotalAmt
Management And General$16,220ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$174,477TotalAmt
Program Services$174,477ProgramServicesAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$6,611TotalAmt
Management And General$6,611ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$192,421TotalAmt
Program Services$176,590ProgramServicesAmt
Management And General$15,831ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$55,533TotalAmt
Program Services$49,980ProgramServicesAmt
Management And General$5,553ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$140,427TotalAmt
Program Services$126,384ProgramServicesAmt
Management And General$14,043ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$488TotalAmt
Program Services$448ProgramServicesAmt
Management And General$40ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$17,950TotalAmt
Program Services$16,155ProgramServicesAmt
Management And General$1,795ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$199,032TotalAmt
Program Services$179,129ProgramServicesAmt
Management And General$19,903ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$99,767TotalAmt
Program Services$89,790ProgramServicesAmt
Management And General$9,977ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$11,040TotalAmt
Program Services$8,656ProgramServicesAmt
Management And General$2,384ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtManagement And GeneralManagementAndGeneralAmtProgram ServicesProgramServicesAmtFundraisingFundraisingAmt
SPONSOR FEES$53,563$53,563
BOND FEES$8,082$808$7,274
MISCELLANEOUS EXPENSES$5,402$3,326$2,076
STUDENT ACTIVITIES$2,375$2,375

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$1,192TotalAmt
Management And General$1,192ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$3,206,454TotalAmt
Program Services$2,502,263ProgramServicesAmt
Management And General$702,115ManagementAndGeneralAmt
Fundraising$2,076FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,065,960BOYAmt
EOY$933,650EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$129,827BOYAmt
EOY$136,052EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$122,969BOYAmt
EOY$97,536EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$10,000BOYAmt
EOY$12,250EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$1,154,921BOYAmt
EOY$831,915EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$2,929,583LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$848,616LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$2,099,900BOYAmt
EOY$2,080,967EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
BOY$308,671BOYAmt
EOY$577,769EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$313,245BOYAmt
EOY$197,395EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$5,205,493BOYAmt
EOY$4,867,534EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$274,950BOYAmt
EOY$303,096EOYAmt

Grants Payable GrantsPayableGrp

FieldValueIRS element (for citing)
BOY$3,901BOYAmt
EOY$16,112EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$238,610BOYAmt
EOY$576,386EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$3,021,717BOYAmt
EOY$2,985,540EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$3,908,759BOYAmt
EOY$3,171,866EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$7,447,937BOYAmt
EOY$7,053,000EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY-$2,439,020BOYAmt
EOY-$2,398,677EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$196,576BOYAmt
EOY$213,211EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY-$2,242,444BOYAmt
EOY-$2,185,466EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$5,205,493BOYAmt
EOY$4,867,534EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$209,133ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$266,111OtherChangesInNetAssetsAmt
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$2,595,934OtherCostOrOtherBasisAmt
Depreciation$643,680DepreciationAmt
Book Value$1,952,254BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$253,649OtherCostOrOtherBasisAmt
Depreciation$204,936DepreciationAmt
Book Value$48,713BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$2,080,967TotalBookValueLandBuildingsAmt

Invst Program Related Org InvstProgramRelatedOrgGrp

FieldValueIRS element (for citing)
DescBOND RESERVE ACCOUNTSDesc
Book Value$577,769BookValueAmt
Method ValuationFMethodValuationCd
FieldValueIRS element (for citing)
Total Book Value Program Rltd$577,769TotalBookValueProgramRltdAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
CAPITAL LEASE EQUIPMENT PAYABLE$1,117
NET PENSION LIABILITY$3,170,749
FieldValueIRS element (for citing)
Total Liability$3,171,866TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$2,997,321TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$2,997,321RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$2,997,321TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$2,940,343TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$2,940,343ExpensesSubtotalAmt
Other Expenses Not Included$266,111OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$266,111ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$3,206,454TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART X, LINE 2:"THIS IS A GOVERNMENTAL ENTERPRISE- FIN 48 DOES NOT APPLY."
PART XII, LINE 4B - OTHER ADJUSTMENTS:CURRENT PERIOD ADJUSTMENT -ADOPTION OF GASB 68 AND GASB 75 266,111.

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 ReferenceBondReferenceCdRetiredRetiredAmtTotal ProceedsTotalProceedsAmtCapital ExpendituresCapitalExpendituresAmtSubstantial CompletionSubstantialCompletionYrRefunding Tax Exempt BondsRefundingTaxExemptBondsIndRefunding Taxable BondsRefundingTaxableBondsIndFinal Allocation MadeFinalAllocationMadeIndAdequate Books And Rec MaintAdequateBooksAndRecMaintIndIn Reserve FundInReserveFundAmt
A$71,690$360,499$360,499201400Yes (1)Yes (1)
B$927,875$927,875201400Yes (1)Yes (1)
C$1,782,011$1,473,340201400Yes (1)Yes (1)$316,184
D$82,956$82,956$82,956201400Yes (1)Yes (1)

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$420,084TransactionAmt
TransactionMANAGEMENT SERVICES AND STAFFING OF PRIMARY EDUCATION.TransactionDesc
Sharing Of Revenues0SharingOfRevenuesInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 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 2019. 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 9:CURRENT PERIOD ADJUSTMENT- ADOPTION OF GASB 68 AND GASB 75 266,111.
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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