2014-02-14T14:01:25-06:00 2013-06-30 341310124 REA & ASSOCIATES INC 941 STEUBENVILLE AVE PO BOX 820 CAMBRIDGE OH 437250820 990 2012-07-01 412118100 CONSTELLATION SCHOOLS MADISON COMMUNITY ELEMENTARY CONS 2167127600 5730 BROADVIEW RD PARMA OH 44134 THOMAS BABB 2167127600 2014-02-14 1 MARY ELIZABETH WRIGHT CPA P00099212 7404325658 2014-02-08 2012 2015-11-30 17:44:51Z GERALD PRESEREN 5730 BROADVIEW RD PARMA OH 44134 2731887 0 X WWW.CONSTELLATIONSCHOOLS.COM X 2003 OH CONSTELLATION 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. 5 5 64 20 0 0 2717298 2677144 30846 26051 0 1 22775 28691 2770919 2731887 0 0 0 0 1617233 1386544 0 0 10036 1178522 1253311 2795755 2639855 -24836 92032 3759157 3717225 3133311 2999347 625846 717878 X CONSTELLATION 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. 0 0 2092833 0 54742 PRIMARY EDUCATION- SERVED 297 STUDENTS IN KINDERGARTEN THROUGH 8TH GRADE. 2092833 1 0 0 0 0 0 0 0 0 0 1 0 1 1 1 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 1 0 0 1 64 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 STEPHANIE WILLIAMS 1.00 X 250 0 0 JEROME BEDNAR 1.00 X 125 0 0 BETHANY SCOTT 1.00 X 250 0 0 CHRSTINA MAGGOS 1.00 X 250 0 0 ELAINE KOVACH 1.00 X 250 0 0 KIRA KARABANOVS 1.00 X 125 0 0 JAMES TORTELLI 1.00 X 200 0 0 ROBERT ANZALONE 1.00 X 150 0 0 RANDOLPH LAYCOCK 1.00 X 125 0 0 LAURA TRIVISON 1.00 X X 200 0 0 DEBORAH CALLEN 1.00 X X 175 0 0 GERALD PRESEREN 2.50 X 6709 0 455 THOMAS BABB 2.50 X 6180 0 649 14989 0 1104 0 0 0 0 CONSTELLATION SCHOOLS LLC 5730 BROADVIEW ROAD PARMA OH 44134 MANAGEMENT SERVICES & STAFFING 427723 1 2677144 2677144 SERVICE FEES- OTHER SC 611110 16000 16000 MATERIAL FEES 611110 8052 8052 BREAKFAST/LUNCH PROGRA 611110 1999 1999 26051 1 1 OTHER REVENUE 611110 28691 28691 28691 2731887 54742 0 1 X 16093 16093 1053010 953691 99319 149194 134828 14366 143105 126509 16596 25142 22560 2582 268480 268480 11324 11324 318297 318297 8677 8677 116395 105454 10941 8656 7790 866 95631 86068 9563 1087 772 315 33673 30306 3367 197276 177548 19728 125746 113171 12575 9457 5545 3912 SPONSOR FEES 33144 33144 MISCELLANEOUS EXPENSES 13027 2991 10036 BOND FEES 7436 6692 744 STUDENT ACTIVITIES 3602 3602 1403 1403 2639855 2092833 536986 10036 522062 606171 108185 108114 21837 12389 0 3157 20780 2796 2662756 448140 2322597 2214616 467079 483847 296617 286135 3759157 3717225 427314 367806 3330 3170 2539175 2506259 163492 122112 3133311 2999347 X 431458 501856 194388 216022 625846 717878 3759157 3717225 92032 0 X X 0 1 X 1 0 X 80000 80000 2217356 257300 1960056 365400 190840 174560 2214616 BOND RESERVE ACCOUNTS 483847 F 483847 DEFERRED ASSETS- BOND ISSUE 256796 DEPOSITS 29339 286135 CAPTIAL LEASE EQUIPMENT PAYABLE 122112 122112 X 2731887 0 2731887 0 2731887 2639855 0 2639855 0 2639855 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: "THIS IS A GOVERNMENTAL ENTERPRISE- FIN 48 DOES NOT APPLY." 1 1 1 1 0 1 1 0 0 0 0 0 0 0 0 1 0 1 EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION SCHEDULE E, PART I, LINE 3 OUR NONDISCRIMINATTION POLICY IS STATED ON OFFICIAL FORMS AND COMMUNICATIONS. EXPLANATION OF DOCUMENT RETENTION SCHEDULE E, PART I, LINE 4 THE 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. EXPLANATION OF GOVERNMENT 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. A INDUSTRIAL DEVELOPMENT AUTHORITY OF THE COUNTY OF PIMA 860445981 72177LAC3 2008-01-23 2261224 PURCHASE AND RENOVATION OF BUILDINGS 1 0 0 B INDUSTRIAL DEVELOPMENT AUTHORITY OF THE COUNTY OF PIMA 860445981 72177LAA7 2008-01-23 308776 PURCHASE AND RENOVATION OF BUILDINGS 1 0 0 A 2261224 385500 201501 1674223 2009 0 0 1 1 B 98746 308776 308776 2009 0 0 1 1 A 0 0 0 0 0 0 0 B 0 0 0 0 0 0 0 A 0 0 0 0 0 0 0 0 0 B 0 0 0 0 0 0 0 0 0 CONSTELLATION SCHOOLS LLC ENTITY OWNED MORE THEN 35% BY EXECUTIVE DIRECTOR AND CFO OF FILING ORG 427723 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: MADISON COMMUNITY ELEMENTARY ENTERED INTO A CONTRACT WITH CONSTELLATION SCHOOLS LLC TO PROVIDE LEGAL, FINANCIAL, AND BUSINESS MANAGEMENT SERVICES FOR FISCAL YEAR 2013. 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 11 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: 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>. COMPENSATION 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. OTHER FEES FORM 990, PART IX, LINE 11G SPECIALIZED EDUCATIONAL SERVICES: PROGRAM SERVICE EXPENSES 171,484. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 171,484. FOOD SERVICES: PROGRAM SERVICE EXPENSES 109,344. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 109,344. HEALTH SERVICES: PROGRAM SERVICE EXPENSES 29,350. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 29,350. OTHER SCHOOL RELATED PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 8,119. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,119. FINANCIAL STATEMENTS & REPORTING 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 SCHOOLS STOCKYARD 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 SCHOOLS STOCKYARD COMMUNITY ELEMENTARY 5730 BROADVIEW RD PARMA OH 44134 341971178 TO OPERATE AS AN EDUCATIONAL INSTITUTION OH 501(C)(3) 170(B)(1)(A)(II) 0 CONSTELLATION SCHOOLS OLD BROOKLYN COMMUNITY MIDDLE 5730 BROADVIEW RD PARMA OH 44134 200453321 TO OPERATE AS AN EDUCATIONAL INSTITUTION OH 501(C)(3) 170(B)(1)(A)(II) 0 CONSTELLATION SCHOOLS OLD BROOKLYN COMMUNITY ELEMENTARY 5730 BROADVIEW RD PARMA OH 44134 311530830 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 1 1 0 0 0 0 0 0