2011-03-08T09:11:11-06:00 2010-06-30 REA & ASSOCIATES INC PO Box 485 MEDINA OH 44258 990 2009-07-01 200955085 Project Rebuild Community School PROJ 3304528414 1731 GRACE AVENUE NE CANTON OH 447052261 JOSEPH G COLE 3304528414 2011-03-01 1 David K McCarthy CPA 3307228222 2009 2016-02-24 21:20:13Z X JOSEPH G COLE 1731 GRACE AVENUE NE CANTON OH 447052261 898452 0 X WWW.PROJECTREBUILDINC.COM X 2004 OH TO OPERATE AND MAINTAIN ONE OR MORE CHARTER SCHOOLS IN CANTON, OHIO. 6 6 42 10 0 0 951762 896435 92 0 0 -13054 45 2017 951899 885398 7936 8111 0 645166 476842 0 0 0 314627 317307 967729 802260 -15830 83138 252788 233998 91625 62234 161163 171764 OUR MISSION IS TO SUPPORT AND PROMOTE THE CHARITABLE, EDUCATIONAL, SCIENTIFIC, AND LITERARY PURPOSES OF OHIO COMMUNITY SCHOOLS. 0 0 707904 26339 2017 TO PROVIDE HIGH SCHOOL EDUCATIONAL OPPORTUNITIES FOR CHILDREN IN THE CANTON, OHIO AREA WHO ARE OUTSIDE THE EDUCATIONAL MAINSTREAM BY COMPLETING COURSEWORK WITHIN AN ESTABLISHED CURRICULUM. 707904 1 1 0 0 0 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 4 0 1 42 1 0 0 0 0 0 0 0 0 0 6 6 0 0 1 0 0 0 1 1 1 0 0 0 1 1 0 0 0 0 0 0 OH X X RONALD C HEINLEIN 3304528414 1731 GRACE AVENUE NE CANTON OH 447052261 LISA GISSENDANER 0.60 X 0 0 0 MICHAEL PRESSLEY 0.60 X 0 0 0 SARA STRATTAN 0.60 X 0 0 0 STEVE NIELSON 0.60 X 0 0 0 MICHAEL MARTINI 0.60 X 0 0 0 BARRY STAYER 2.00 X X 0 0 0 RONALD C HEINLEIN 20.00 X 13461 0 2320 JOSEPH G COLE 40.00 X 68420 0 10233 81881 0 12553 0 0 0 0 0 895500 935 896435 13054 -13054 -13054 -13054 MISCELLANEOUS REVENUE 900099 2017 2017 2017 885398 2017 0 -13054 8111 8111 100831 51452 49379 281169 281169 68406 68406 25876 25876 560 560 13114 13114 105138 101449 3689 8622 8622 26753 17143 9610 1269 1269 87929 86965 964 2902 2902 21146 20770 376 49873 42392 7481 180 180 DUES & MEMBERSHIPS 281 281 MISCELLANEOUS 100 100 802260 707904 94356 0 61899 158513 140496 71497 1091 182652 179755 50393 2897 252788 233998 66625 60428 1806 25000 91625 62234 X 161163 171764 0 0 0 0 161163 171764 252788 233998 X 0 1 1 X 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 15431 14603 828 167221 165152 2069 2897 885398 802260 83138 -72538 1 -72537 10601 885398 0 885398 0 885398 802259 0 802259 1 1 802260 Part X: Description of Uncertain Tax Positions Under FIN 48: "THIS IS A GOVERNMENTAL ENTERPRISE- FIN 48 DOES NOT APPLY." 1 1 1 ALL PUBLICITY MATERIALS, COURSE MATERIALS, AND ETC. CONTAIN THE SCHOOL'S NON-DISCRIMINATION POLICY. 1 1 1 1 0 0 0 0 0 0 0 0 1 0 THE SCHOOL RECEIVES US DEPARTMENT OF EDCUCATION TITLE FUNDING TO SUPPLEMENT EDUCATING PROGRAMS, PROVIDE ASSISTANCE TO NEEDY STUDENTS, AND TO PROVIDE A SCHOOL LUNCH PROGRAM. THE STATE OF OHIO PROVIDES FUNDING FOR PROFESSIONAL DEVELOPMENT, DATA REPORTING AND COMMUNICATIONS. ALL SUCH FUNDS RECEIVED ARE REPORTED AN PART VIII OF FORM 990 AND WHEN QUALIFIED TO DO SO, THEY ARE ALSO REPORTED ON SCHEDULE B OF 990. 1 1 PUPIL TRANSPORTATION PROGRAM 33 8111 Procedure for Monitoring Grants in the U.S.: Part I, Line 2: Schedule I, Part I, Line 2: THE ORGANIZATION GENERALLY PROVIDES TWO TYPES OF ASSISTANCE: ACT ENTRY COSTS AND BUS PASS COSTS FOR STUDENTS IN NEED. ONLY BUS PASS ASSISTANCE WAS PROVIDED THIS YEAR. REQUESTS ARE MADE VERBALLY TO SELECT STAFF. UNIQUE RULES AND LIMITATIONS APPLY TO EACH TYPE OF ASSISTANCE. THE AWARDED FUNDS ARE TRACKED BY THE ORGANIZATION IN ORDER TO AVOID CONFLICTS OF INTEREST AND TO PREVENT THE MISUSE OF THESE PROGRAMS FUNDS. Form 990, Part VI, Section A, line 4 SINCE THE PRIOR 990 TAX-EXEMPT RETURN WAS FILED, PROJECT REBUILD COMMUNITY SCHOOL HAS ADDED OR REVISED A NUMBER OF IMPORTANT POLICIES THAT BUILD UPON THE ORGANIZATION'S CURRENT PRACTICES AND PROCEDURES WHICH PROMOTE INTEGRITY, ACCOUNTABILITY, AND SOUND MANAGEMENT. SOME OF THOSE POLICIES INCLUDE, BUT ARE NOT LIMITED TO A REVISED CONFLICT OF INTEREST POLICY, AN ACADEMIC PREVENTION/ INTERVENTION POLICY, A PERSONAL INFORMATION SYSTEM PRIVACY POLICY, AN ANTI-BULLYING/ HARASSMENT POLICY, AMOUNG OTHERS. Form 990, Part VI, Section A, line 7b THE ORGANIZATION HAS A SPONSORING ORGANIZATION, THOUGH NOT DEEMED A SPONSORING ORGANIZATION BY IRS GUIDELINES, NAMED OHIO COUNCIL OF COMMITTEE SCHOOLS. THEY ASSIST PROJECT REBUILD COMMUNITY SCHOOL BY HELPING THEM MAINTAIN COMPLIANCE AS A CHARTER SCHOOL, BY SUPERVISING THE SCHOOL'S FINANCES, & THEY ALSO HAVE THE POWER TO REJECT NOMINEES FOR ELECTED BOARD POSITIONS; THEY DO NOT, HOWEVER HAVE THE POWER TO ELECT THEM. Form 990, Part VI, Section B, line 11 THE ORGANIZATION SUBMITS ITS FINANCIAL INFORMATION TO AN INDEPENDENT ACCOUNTING FIRM AT THE END OF ITS FISCAL YEAR. THE INDEPENDENT ACCOUNTING FIRM THEN REVIEWS & COMPILES THE ORGANIZATION'S FINANCIAL STATEMENTS AND PREPARES THE TAX RETURN. BEFORE THE TAX RETURN IS FILED WITH THE APPROPRIATE TAXING AUTHORITIES, IT IS GIVEN TO THE SIGNING OFFICER FOR REVIEW AND APPROVAL. THE TAX RETURN MUST BE APPROVED AND SIGNED BY THE OFFICER BEFORE IT CAN BE FILED. FURTHER REVIEW MAY BE DONE BY THE ENTIRE BOARD OF TRUSTEES AFTER THE RETURN IS FILED. Form 990, Part VI, Section C, line 19 THE ORGANIZATION'S MOST CURRENT TAX RETURN AND GENERAL INFORMATION IS MADE AVAILABLE TO THE PUBLIC THROUGH THE FOLLOWING WEBSITE: <WWW.GUIDESTAR.ORG> PROJECT REBUILD COMMUNITY SCHOOL ALSO MAKES IT'S LATEST FINANCIAL STATEMENTS AVAILABLE WHEN REQUESTED. FORM 990, PART XI, LINE 2C FINANCIAL REPORTING THE ORGANIZATION HAS A SMALL COMMITTEE THAT IS RESPONSIBLE FOR SELECTING AN INDEPENDENT ACCOUNTING FIRM. THEY ARE ALSO RESPONSIBLE FOR OVERSEEING THE PREPARED FINANCIAL STATEMENTS AND TAX-EXEMPT RETURNS. THOSE CHOSEN FOR THIS COMMITTEE HAVE KNOWLEDGE AND EXPERIENCE IN ACCOUNTING AND FINANCIAL MANAGEMENT AND INSIGHT.