2018-02-12T12:19:19-06:00 2017-06-30 341310124 Rea & Associates Inc 941 Steubenville Ave PO Box 820 Cambridge OH 437250820 990 2016-07-01 010887021 WESTSIDE COMMUNITY SCHOOL OF THE ARTS WEST 2167127600 5730 BROADVIEW RD PARMA OH 44134 THOMAS BABB CFO 2167127600 2018-02-11 1 Mary Elizabeth Wright CPA P00099212 7404325658 98.102.154.154 2018-02-11 10:30:16 ES P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 807104C4BCA12CD50F78E5046D5114EA3FB54E5E 2016 2021-01-29 14:40:06Z THOMAS BABB 5730 BROADVIEW RD PARMA OH 44134 3890614 0 X WWW.CONSTELLATIONSCHOOL.COM X 2007 OH CONSTELLATION SCHOOLS: WESTSIDE COMMUNITY SCHOOL OF THE ARTS 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 66 64 0 0 3373459 3731109 63786 125306 118 153 55027 34046 3492390 3890614 0 0 0 0 1860317 2366355 0 0 7358 1411397 1422203 3271714 3788558 220676 102056 3761320 4892614 4561727 6247807 -800407 -1355193 X CONSTELLATION SCHOOLS: WESTSIDE COMMUNITY SCHOOL OF THE ARTS 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 2985893 159352 PRIMARY EDUCATION- SERVED 367 STUDENTS IN KINDERGARTEN THROUGH 8TH GRADE. 2985893 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 1 1 0 1 66 1 0 0 0 0 0 0 0 0 0 0 X 5 5 1 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 OH X X CONSTELLATION SCHOOLS LLC 2167127600 5730 BROADVIEW RD PARMA OH 44134 X MICHAEL LIPPY BOARD PRESIDENT 1.00 X X 344 0 0 GARY COUPE BOARD MEMBER 1.00 X 375 0 0 DAVID FEKETE BOARD MEMBER 1.00 X 219 0 0 JACQUELINE GRIMM BOARD MEMBER 1.00 X 281 0 0 GERARD HILINSKI BOARD SECRETARY 1.00 X X 313 0 0 REBECCA KEENEY EXECUTIVE DIRECTOR 2.50 X 7550 0 707 THOMAS BABB CFO 2.50 X 7550 0 1006 16632 0 1713 0 0 0 0 CONSTELLATION SCHOOLS LLC 5730 BROADVIEW ROAD PARMA OH 44134 MANAGEMENT SERVICES & STAFFING 448022 AVI FOOD SYSTEMS 2590 ELM RD NE WARREN OH 44483 STUDENT FOOD SERVICES 104101 US BANK PO BOX 790401 ST LOUIS MO 63179 MORTGAGE PAYMENT 100887 3 3731089 20 3731109 SERVICES FEES-OTHER SC 611110 74975 74975 MATERIAL FEES 611110 28195 28195 FIELD TRIP FEES 611110 19736 19736 RENTAL- RELATED ACTIVI 611110 2400 2400 125306 153 153 MISCELLANEOUS 611110 34046 34046 34046 3890614 159352 0 153 X 18345 18345 1783083 1611301 171782 257705 233032 24673 264636 236805 27831 42586 38787 3799 343015 343015 6622 6622 15714 15714 258636 258636 4569 4569 196275 164440 31835 64462 58016 6446 173566 156209 17357 2635 2635 54678 49210 5468 50918 45826 5092 113656 102290 11366 15595 13300 2295 SPONSOR FEES 90776 90776 STUDENT ACTIVITIES 15406 15406 FUNDRAISING 7358 7358 MISCELLANEOUS EXPENSES 7043 7043 1279 1279 3788558 2985893 795307 7358 927755 1137830 121057 103220 750 11 433670 1414489 2737388 525324 2253088 2212064 25000 25000 3761320 4892614 14753 142387 1109 19319 210300 2200 1188211 1120876 3147354 4963025 4561727 6247807 X -800407 -1355193 -800407 -1355193 3761320 4892614 X 102056 -656842 X X 0 1 X 1 0 X 115125 115125 2238394 247274 1991120 383869 278050 105819 2212064 NET PENSION LIABILITY 4963025 4963025 X 3890613 -1 -1 3890614 0 3890614 4056206 267649 267649 3788557 1 1 3788558 Part X, Line 2: "THIS IS A GOVERNMENTAL ENTERPRISE- FIN 48 DOES NOT APPLY." Part XI, Line 2d - Other Adjustments: ROUNDING -1. Part XII, Line 2d - Other Adjustments: CURRENT PERIOD ADJUSTMENT DUE TO ADOPTION OF GASB 68 267,649. Part XII, Line 4b - Other Adjustments: ROUNDING 1. 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 NONDISCRIMINATTION 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 THEREFORE THERE IS NO NEED TO OFFER SCHOLARSHIPS OR FINANCIAL ASSISTANCE. Schedule E, Part I, Line 6 THE 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. CONSTELLATION SCHOOLS LLC ENTITY OWNED MORE THEN 35% BY EXECUTIVE DIRECTOR AND CFO OF FILING ORG 448022 MANAGEMENT SERVICES AND STAFFING OF PRIMARY EDUCATION. 0 Form 990, Part VI, Section A, line 2 BUSINESS RELATIONSHIP Form 990, Part VI, Section A, line 3 CONSTELLATION SCHOOLS: WESTSIDE COMMUNITY SCHOOL OF THE ARTS HAD A CONTRACT WITH CONSTELLATION SCHOOLS LLC TO PROVIDE LEGAL, FINANCIAL, AND BUSINESS MANAGEMENT SERVICES FOR FISCAL YEAR 2017. 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 PRESIDENT, EXECUTIVE DIRECTOR, AND HR DIRECTOR. Form 990, Part VI, Section B, line 15 A 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 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: WESTSIDE COMMUNITY SCHOOL OF THE ARTS 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 1b COMPENSATION 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 IX, line 11g SPECIALIZED EDUCATIONAL SERVICES: Program service expenses 153,937. Management and general expenses 0. Fundraising expenses 0. Total expenses 153,937. FOOD SERVICES: Program service expenses 104,699. Management and general expenses 0. Fundraising expenses 0. Total expenses 104,699. Form 990, Part XI, line 9: CURRENT PERIOD ADJUSTMENT DUE TO ADOPTION OF GASB 68 -267,649. PRIOR PERIOD ADJUSTMENT DUE TO ADOPTION GASB 68 -389,193. 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 SCHOOLSCOLLINWOOD VILLAGE ACADEMY 5730 BROADVIEW RD PARMA OH 44134 264328439 TO OPERATE AS AN EDUCATIONAL INSTITUTION OH 501(C)(3) 170(b)(1)(A)(ii) 0 CONSTELLATION SCHOOLSSTOCKYARD COMMUNITY MIDDLE 5730 BROADVIEW RD PARMA OH 44134 264327895 TO OPERATE AS AN EDUCATIONAL INSTITUTION OH 501(C)(3) 170(b)(1)(A)(ii) 0 CONSTELLATION SCHOOLSPURITAS COMMUNITY MIDDLE 5730 BROADVIEW RD PARMA OH 44134 341996942 TO OPERATE AS AN EDUCATIONAL INSTITUTION OH 501(C)(3) 170(b)(1)(A)(ii) 0 CONSTELLATION SCHOOLSEASTSIDE ARTS ACADEMY 5730 BROADVIEW RD PARMA OH 44134 275553607 TO OPERATE AS AN EDUCATIONAL INSTITUTION OH 501(C)(3) 170(b)(1)(A)(ii) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0