2019-05-14T15:51:44-05:00 2018-06-30 351476702 BRADY WARE & SCHOENFELD INC 3601 RIGBY ROAD SUITE 400 DAYTON OH 45342 990 2017-07-01 204607204 DAYTON BUSINESS TECHNOLOGY HIGH SCHOOL DAYT 9372253989 348 W FIRST STREET DAYTON OH 45402 NICKI HAGLER TREASUER 9372253989 2019-05-10 1 MARY T COLEGATE CPA P00197566 9372235247 2019-05-06 64.141.187.4 2019-05-10 11:34:21 ED P 39E90CBB44B41E0C3D082B7A69A63BDC1055460A EC3D26FFADEBC6465A09B6F6CCCF7F28FEA9B894 2017 2019-02-21 02:37:17Z NICKI HAGLER 348 W FIRST STREET DAYTON OH 45402 1534096 0 X WWW.DAYTONTECH.ORG X 2006 OH THIS NONPROFIT IS A STATE NONPROFIT CORPORATION ESTABLISHED TO MAINTAIN AND PROVIDE A SCHOOL EXCLUSIVELY FOR ANY EDUCATIONAL, LITERARY, SCIENTIFIC AND RELATED TEACHING SERVICES. 5 5 24 0 0 0 1340881 1527591 8227 6505 0 0 0 0 1349108 1534096 1056467 0 0 0 0 373521 0 0 0 407322 365963 1463789 739484 -114681 794612 2678980 2851099 2524813 2360151 154167 490948 X THE SCHOOL IS DESIGNED FOR AT-RISK HIGH SCHOOL STUDENTS WHO HAVE A DESIRE FOR, AND WHOSE EDUCATION CAN BE OPTIMIZED BY, A PROGRAM OF ONLINE INSTRUCTION ENVIRONMENT THAT DOES NOT INCLUDE ANCILLARY COMPONENTS OF A MORE TRADITIONAL EDUCATION. THE SCHOOL, WHICH IS PART OF THE STATE'S EDUCATION PROGRAM, IS INDEPENDENT OF ANY SCHOOL DISTRICT. THE SCHOOL IS CONSIDERED A CONVERSION COMMUNITY SCHOOL UNDER OHIO LAW WITH DAYTON PUBLIC SCHOOL BEING THEIR SPONSOR. 0 0 688923 6505 THE SCHOOL IS DESGINED FOR AT-RISK HIGH SCHOOL STUDENTS WHO HAVE A DESIRE FOR, AND WHOSE EDUCATION CAN BE OPTIMIZED BY, A PROGRAM OF ONLINE INSTRUCTION ENVIRONMENT THAT DOES NOT INCLUDE ACILLARY COMPONENTS OF A MORE TRADITIONAL EDUCATION. THE SCHOOL PROVIDED SERVICES TO AN ENROLLMENT OF 155 STUDENTS. 688923 1 1 0 0 0 0 0 0 0 0 1 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 10 0 1 24 1 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 OH X X NICKI HAGLER 9372253989 348 W FIRST STREET DAYTON OH 45402 BRYAN ASHEBAUM PRESIDENT 1.00 X X 0 0 0 JAYE COOK BOARD MEMBER 1.00 X 0 0 0 JANE MCGEE-RAFAL BOARD MEMBER 1.00 X 0 0 0 DAN BITLER BOARD MEMBER 1.00 X 0 0 0 BRAD ROEDIGER BOARD MEMBER 1.00 X 0 0 0 NICKI HAGLER TREASURER 1.00 X 50561 0 0 50561 0 0 0 0 0 0 0 1525991 1600 1527591 EDUCATIONAL PROGRAMS 611710 6505 6505 6505 1534096 6505 0 0 X 50561 50561 793749 793749 -558434 -558434 72987 72987 14658 14658 160941 160941 39548 39548 PROPERTY SERVICE 75905 75905 MATERIALS AND SUPPLIES 41685 41685 COMMUNICATIONS 40275 40275 OTHER 4684 4684 2925 2925 739484 688923 50561 0 349443 523113 38962 32611 2125954 364719 1794030 1761235 496545 534140 2678980 2851099 164866 192350 2359947 2167801 2524813 2360151 X 144175 490300 9992 648 154167 490948 2678980 2851099 794612 -457831 0 X X 0 1 X 1 1 1 X 1680204 1480529 1731186 1340881 1527591 7760391 1680204 1480529 1731186 1340881 1527591 7760391 7760391 7760391 18772 1.00000 1.00000 X 437500 437500 1606460 310610 1295850 81994 54109 27885 1761235 DEFERRED OUTFLOW OF RESOURCES - PENSION 521526 DEFERRED OUTFLOW OF RESOURCES - OPEB 12614 534140 NET PENSION LIABILITY 1554192 DEFERRED INFLOWS OF RESOURCESE - PENSION 197332 COMPENSATED ABSENCES PAYABLE 11478 NET OPEB LIABILITY 332698 OPEB 72101 2167801 1534096 0 1534096 0 1534096 739484 0 739484 0 739484 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE SCHOOL IS CONSIDERED A CONVERSION COMMUNITY SCHOOL UNDER OHIO LAW. CONVERSION SCHOOLS ARE CREATED BY CONVERTING ALL OR PART OF AN EXISTING PUBLIC SCHOOL INTO A COMMUNITY SCHOOL. THIS SCHOOL WAS APPROVED FOR OPERATIONS UNDER CONTRACT WITH ITS SPONSOR, THE DAYTON CITY SCHOOL DISTRICT, FOR A PERIOD OF FIVE YEARS. DAYTON BUSINESS TECHNOLOGY HIGH SCHOOL DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, NATIONAL ORIGIN, AGE, RELIGION, GENDER, OR DISABILITY IN EMPLOYMENT, EDUCATIONAL PROGRAMS OR ACTIVITIES. SCHEDULE E, PART I, LINE 6 THE ENTITY CURRENTLY PARTICIPATES IN THE STATE FOUNDATION PROGRAM. THE ENTITY RECEIVES FUNDS FROM THE OHIO DEPARTMENT OF EDUCATION AND OTHER FEDERAL GRANTS. THE OHIO DEPARTMENT OF EDUCATION CONDUCTS REVIEWS OF ENROLLMENT DATA AND FULL-TIME EQUIVALENCY CALCULATIONS MADE BY THE SCHOOL. THESE REVIEWS ARE CONDUCTED TO ENSURE THE SCHOOL IS REPORTING ACCURATE STUDENT ENROLLMENT DATA TO THE STATE, UPON WHICH STATE FUNDING IS CALCULATED. FORM 990, PART VI, SECTION B, LINE 11B AFTER THE TAX RETURN IS PREPARED BY THE OUTSIDE ACCOUNTANT, IT IS GIVEN TO THE TREASURER TO REVIEW AND THEN IT IS PRESENTED TO THE BOARD FOR REVIEW BEFORE IT IS FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THERE IS AN ITEM ON THE MONTHLY AGENDA WITH ROLL CALL OF BOARD MEMBER ASKING THEM IF THERE IS A CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 TOP MANAGEMENT, OFFICIALS, OFFICERS AND KEY EMPLOYEES COMPENSATION CONTRACTS ARE REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS USING COMPARABILITY DATA AND COMTEMPORANEOUS SUBSTANTIATION. FORM 990, PART VI, SECTION C, LINE 19 SINCE THE SCHOOL IS REQUIRED TO HAVE THE STATE OF OHIO AUDIT ITS FINANCIAL STATEMENTS, THE FINANCIAL STATEMENTS ARE AVAILABLE ON THE STATE OF OHIO AUDITOR'S WEBSITE, A NOTICE IS PRINTED IN THE NEWSPAPER WHEN THE STATE OF OHIO FINALIZES THE FINANCIAL STATEMENTS. GOVERNING DOCUMENTS ARE ALWAYS AVAILABLE UPON REQUEST DUE TO STATE LAW. FORM 990, PART IX, LINE 11G PROFESSIONAL AND TECHNICAL SERVICES: PROGRAM SERVICE EXPENSES 160,941. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 160,941. FORM 990 PART XII LINE 2C THE ENTITY HAS NOT CHANGED ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE YEAR.