2020-07-01T09:16:58-05:00 2019-06-30 341945206 SKODA MINOTTI & CO 3320 WEST MARKET STREET STE 300 FAIRLAWN OH 44333 990 2018-07-01 462555793 WEST PARK ACADEMY WEST 2162515450 12913 BENNINGTON AVENUE CLEVELAND OH 44135 JEFFREY A FOSTER CPA FISCAL OFFICER 2162515450 2020-03-23 1 JEFFREY A FOSTER CPA P00570943 3305648500 144.121.95.190 2020-03-23 16:01:16 ED P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 E281AA96880079D0A2D91FD79D5585B889EB5592 2018 2021-01-29 14:40:06Z DAVID SHEPHERD 12913 BENNINGTON AVENUE CLEVELAND OH 44135 2541748 0 X WWW.THE-ACADEMIES.COM X 2013 OH PROVIDE A HIGH QUALITY ALTERNATIVE EDUCATION OPPORTUNITY FOR CHILDREN AGES 5-14, GRADES K-8 5 5 0 4 0 0 2257520 2528293 0 0 0 0 17940 13455 2275460 2541748 0 0 0 0 -386705 132185 0 0 0 2279490 2528809 1892785 2660994 382675 -119246 1245066 587017 2890671 2351868 -1645605 -1764851 X "IT IS OUR MISSION TO PROVIDE AN EFFECTIVE, CONSISTENT, AND ACADEMICALLY RIGOROUS EDUCATION IN A SAFE, DISCIPLINED, AND NURTURING ENVIRONMENT. WE WILL EMPOWER STUDENTS TO REACH THEIR FULLEST POTENTIAL BY IMPLEMENTING A COMPREHENSIVE CURRICULUM FACILITATED BY HIGHLY EFFECTIVE EDUCATORS IN COLLABORATION WITH FAMILIES IN THE COMMUNITY, AND SUPPORTED BY PROGRESSIVE TECHNOLOGY." 0 0 2540562 13455 PROVIDED EDUCATIONAL SERVICES TO 216 STUDENTS. 2540562 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 4 0 1 0 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 0 1 1 1 1 1 0 0 0 X JEFFREY A FOSTER CPA 3305648520 3320 W MARKET STREET SUITE 300 FAIRLAWN OH 44333 DAVID SHEPHERD PRESIDENT 0.50 X X 0 0 0 CARL FREY VICE PRESIDENT 0.30 X X 0 0 0 SCOTT NORCROSS TREASURER 0.30 X X 875 0 0 KARL SOOY SECRETARY 0.30 X X 0 0 0 DAVID FLOREZ DIRECTOR 0.30 X 0 0 0 JEFFREY A FOSTER CPA FISCAL OFFICER 1.00 X 0 0 0 875 0 0 0 0 0 0 ACCEL SCHOOLS OHIO LLC 4700 ROCKSIDE RD INDEPENDENCE OH 44131 EDUCATIONAL MANAGEMENT 2408377 1 2528293 2528293 MISCELLANEOUS 900099 13455 13455 13455 2541748 13455 0 0 132185 132185 2408377 2408377 61125 61125 SPONSORSHIP FEES 59307 59307 2660994 2540562 120432 0 72162 77357 18863 41376 69 1154041 388808 0 79407 1245066 587017 9350 1676 18864 41376 952892 958078 1909565 1350738 2890671 2351868 X -1645605 -1764851 -1645605 -1764851 1245066 587017 -119246 0 X X 0 1 X 1 0 X 0 OTHER RECEIVABLES 79407 79407 NET PENSION 1350738 1350738 2541748 0 2541748 0 2541748 2660994 0 2660994 0 2660994 1 1 1 1 0 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 A STATEMENT READING "ALL EDUCATIONAL PROGRAMS ARE AVAILABLE WITHOUT REGARD TO RACE, COLOR, NATIONAL ORIGIN, SEX OR DISABILITY" IS ALWAYS INCLUDED. THIS STATEMENT IS PUBLISHED IN THE PARENT/STUDENT HANDBOOK, BOARD POLICY BOOK AND ON THE WEBSITE. SCHEDULE E, PART I, LINE 4 THE ORGANIZATION DOES NOT PROVIDE SCHOLARSHIPS OR FINANCIAL ASSISTANCE. SCHEDULE E, PART I, LINE 6 THE SCHOOL CURRENTLY PARTICIPATES IN THE STATE FOUNDATION PROGRAM. REVENUES RECEIVED FROM THIS PROGRAM ARE RECOGNIZED AS OPERATING REVENUES IN THE ACCOUNTING PERIOD IN WHICH ALL ELIGIBILITY REQUIREMENTS HAVE BEEN MET. THE SCHOOL ALSO PARTICIPATES IN THE FEDERAL CHARTER SCHOOL GRANT PROGRAM THROUGH THE OHIO DEPARTMENT OF EDUCATION. FORM 990, PART VI, SECTION A, LINE 3 THE SCHOOL CONTRACTS WITH ACCEL SCHOOLS OHIO, LLC FOR MOST OF ITS FUNCTIONS. ACCEL SCHOOLS OHIO, LLC IS RESPONSIBLE AND ACCOUNTABLE TO THE SCHOOL'S BOARD OF DIRECTORS FOR THE ADMINISTRATION AND OPERATION OF THE SCHOOL. THE SCHOOL IS REQUIRED TO PAY ACCEL SCHOOLS OHIO, LLC A CONTINUING FEE OF 94.1 PERCENT OF THE SCHOOL'S "QUALIFIED GROSS REVENUES" FOR UP TO THE FIRST 219 STUDENTS AND 96 PERCENT OF THE "QUALIFIED GROSS REVENUES" FOR THE 220TH STUDENT AND ANY ADDITIONAL STUDENTS. ACCEL SCHOOLS OHIO, LLC IS RESPONSIBLE FOR ALL COSTS INCURRED IN PROVIDING THE EDUCATIONAL PROGRAM AT THE SCHOOL. WHILE CONTROL OVER THE MANAGEMENT DUTIES OF THE SCHOOL HAS BEEN DELEGATED TO ACCEL SCHOOLS OHIO, LLC BY VIRTUE OF THE MANAGEMENT AGREEMENT, THE GOVERNING AUTHORITY STILL HAS THE OVERALL RESPONSIBILITY TO OVERSEE THE ACCOUNTING PROCEDURES. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE COMPLETED FORM 990 IS SENT TO THE BOARD PRESIDENT AND SCHOOL TREASURER TO BE REVIEWED AND SIGNED BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C THE GOVERNING AUTHORITY REVIEWS THE CONFLICT OF INTEREST POLICY ANNUALLY. FORM 990, PART VI, SECTION C, LINE 19 UPON WRITTEN OR VERBAL REQUEST, DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC. HOWEVER, FOR THE END OF THE YEAR UNAUDITED FINANCIALS, A PUBLIC NOTICE IS PLACED IN THE LOCAL PAPERS STATING THAT THE UNAUDITED FINANCIALS ARE AVAILABLE FOR REVIEW. FORM 990, PART XII, LINE 2C: THE ORGANIZATION DOES HAVE A COMMITTEE THAT ASSUMES OVERSIGHT RESPONSIBILITY OF THE REVIEW OF ITS FINANCIAL STATEMENTS, AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS IS THE POLICY PUT IN PLACE SINCE INCEPTION.