2016-05-02T14:45:57-05:00 2015-06-30 341945206 SKODA MINOTTI & CO 3320 WEST MARKET STREET STE 300 FAIRLAWN OH 44333 990 2014-07-01 462555793 WEST PARK ACADEMY WEST 2162515450 12913 BENNINGTON AVENUE CLEVELAND OH 44135 DAVID SHEPHERD PRESIDENT 2162515450 2016-01-28 1 JEFFREY A FOSTER CPA P00570943 3306681100 2014 2016-08-17 19:52:53Z DAVID SHEPHERD 12913 BENNINGTON AVENUE CLEVELAND OH 44135 3274239 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 5 0 0 3390766 3266229 0 0 0 0 0 8010 3390766 3274239 0 0 0 0 0 523116 0 0 0 3346624 3252525 3346624 3775641 44142 -501402 277227 2940653 233085 3265399 44142 -324746 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 3662241 8010 PROVIDED EDUCATIONAL SERVICES TO 309 STUDENTS. 3662241 1 0 0 0 0 0 0 0 0 0 0 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 0 0 0 0 0 0 0 0 0 0 1 1 0 1 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 3306681100 3320 W MARKET STREET SUITE 300 FAIRLAWN OH 44333 X DAVID SHEPHERD PRESIDENT 0.50 X X 0 0 0 STEVEN VARGA VICE PRESIDENT 0.30 X X 0 0 0 GLENN BEBIE BOARD MEMBER 0.30 X 0 0 0 CARL FREY SECRETARY 0.30 X X 0 0 0 DAVID FLOREZ BOARD MEMBER 0.30 X 0 0 0 JEFFREY A FOSTER CPA FISCAL OFFICER 1.00 X 0 0 0 0 0 0 0 0 0 0 STA WEST LLC 121 SOUTH MAIN ST SUITE 200 AKRON OH 44308 EDUCATIONAL MANAGEMENT 3139044 1 3266229 3266229 MISCELLANEOUS 900099 8010 8010 8010 3274239 8010 0 0 523116 523116 3139044 3139044 4434 4434 15960 15960 81 81 194 194 5472 5472 SPONSORSHIP FEES 74693 74693 BOARD OF EDUCATION 12647 12647 3775641 3662241 113400 0 56538 92935 220689 41405 2806313 277227 2940653 1680 2853 220689 45899 488767 10716 2727880 233085 3265399 X 44142 -324746 44142 -324746 277227 2940653 X -501402 132514 X X 0 1 X 1 1 1 X 0 CONTINUING FEES PAYABLE 19732 NET PENSION 2708148 2727880 3274239 0 3274239 0 3274239 3775641 0 3775641 0 3775641 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 STA WEST, LLC FOR MOST OF ITS FUNCTIONS. STA WEST, 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 STA WEST, LLC A CONTINUING FEE OF 95 PERCENT OF THE SCHOOL'S "QUALIFIED GROSS REVENUES AND STA WEST, 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 STA WEST, 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 11 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 XI, LINE 9: PRIOR PERIOD ADJUSTMENT DUE TO IMPLEMENTATION OF GASB 68 132,514. FORM 990, PART XII, LINE 2C: THE ORGANIZATION DOES HAVE A COMMITTEE THAT ASSUMES OVERSIGHT RESPONSIBILITY OF THE AUDIT, REVIEW OF ITS FINANCIAL STATEMENTS, AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS POLICY HAS BEEN IN PLACE SINCE INCEPTION.