2011-05-16T10:12:56-05:00 2010-06-30 CLARK SCHAEFER HACKETT & CO 40 N MAIN ST STE 800 KETTERING TOWE DAYTON OH 45423 990 2009-07-01 311690658 RICHARD ALLEN PREPARATORY INC RICH 9375679131 368 S PATTERSON BLVD DAYTON OH 45402 JEANETTE HARRIS 9375869500 2011-05-13 1 KEVIN T DAVIS CPA 9372260070 2011-05-13 2009 2016-02-24 21:20:13Z JEANETTE HARRIS 368 S PATTERSON BLVD DAYTON OH 45402 1584011 0 X na X 1999 OH EDUCATE CHILDREN IN GRADES KINDERGARTEN THROUGH EIGHTH GRADE IN MONTGOMERY COUNTY, OHIO. 8 8 0 9 0 0 350089 1479128 29820 94310 0 11528 10573 391437 1584011 0 0 233152 0 0 0 211189 1534148 444341 1534148 -52904 49863 162448 159638 313685 114505 -151237 45133 TO MAINTAIN AND PROVIDE A SCHOOL EXCLUSIVELY FOR EDUCATIONAL, LITERARY, SCIENTIFIC AND RELATED TEACHING SERVICE. 0 0 1304026 104883 EDUCATE CHILDREN IN GRADES KINDERGARTEN THORUGH EIGHTH GRADE IN MONTGOMERY COUNTY, OHIO. 1304026 1 1 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 8 8 1 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 1 0 0 0 OH X FELIX O'AKU 9375679124 368 S PATTERSON BLVD DAYTON OH 45402 X REV EARL G HARRIS 1.00 X 0 0 0 DIXIE ALLEN 1.00 X 0 0 0 KEISHA JORDAN 1.00 X 0 0 0 WANDA MILLS 1.00 X 0 0 0 LONNIE NORWOOD 1.00 X 0 0 0 GARY PERSONS 1.00 X X 0 0 0 MIA WORTHAM-SPELLS 1.00 X 0 0 0 DR LAQUETTA CORTNER 1.00 X 0 0 0 DR MICHAEL MCCORMICK 1.00 X 0 0 0 JOHNNY DAVIS 1.00 X 0 0 0 FELIX A O'AKU 40.00 X 0 75000 24193 DR JEANETTE HARRIS 40.00 X 0 185004 35486 MICHELLE THOMAS 40.00 X 0 101341 32081 0 361345 91760 0 0 1 0 THE INSTITUTE OF MANAGEMENT AND RESOURCE 386 S PATTERSON BLVD DAYTON OH 45402 PURCHASED SERVICES 1440492 1 1479128 1479128 SCHOOL LUNCH 611600 94310 94310 94310 OTHER 611600 10573 10573 10573 1584011 104883 0 0 22858 19430 3428 529 450 79 1339 1138 201 PURCHASED SERVICES 1440492 1224418 216074 RETIREMENT 68930 58590 10340 1534148 1304026 230122 0 8474 159339 149394 78786 77016 3109 1770 162448 159638 270216 86405 28100 28100 15369 0 313685 114505 X -154346 45133 3109 0 -151237 45133 162448 159638 X 0 0 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 78786 77016 1770 1770 Part X: Description of Uncertain Tax Positions Under FIN 48: THE SCHOOL IS A NON-PROFIT ORGANIZATION THAT HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE TO BE EXEMPT FROM FEDERAL INCOME TAXES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. MANAGEMENT IS NOT AWARE OF ANY COURSE OF ACTION OR SERIES OF EVENTS THAT HAVE OCCURRED THAT MIGHT ADVERSLY AFFECT THE SCHOOL'S TAX-EXEMPT STATUS. 1 1 1 THE SCHOOL IS A PUBLIC SCHOOL THAT IS INDEPENDENT OF ANY SCHOOL DISTRICT AS PROVIDED BY THE OHIO REVISED CODE CHAPTERS 3314 AND 1702. AS A PUBLIC SCHOOL, RACIALLY NONDISCRIMINATORY POLICIES ARE MAINTAINED IN OPERATION, AS WELL AS IN SOLICITATION OF STUDENTS. 1 1 1 1 0 0 0 0 0 0 0 0 1 0 SCHOOL RECEIVES FUNDING FROM THE STATE OF OHIO AS WELL AS THE FEDERAL GOVERNMENT (PASSED THROUGH THE OHIO DEPARTMENT OF EDUCATION) TO PROVIDE FUNDING FOR EDUCATIONAL SERVICES AS WELL AS SPECIFIC EDUCATIONAL GRANT PROGRAMS. 1 1 X 0 0 0 0 0 0 0 0 0 DR JEANETTE HARRIS 0 185004 0 0 0 0 0 25901 0 9585 0 220490 0 0 JEANETTE HARRIS PRESIDENT 185004 THE PRESIDENT OF THE ORGANIZATION WHOLLY OWNES THE INSTITUTE OF CHARTER SCHOOL MANAGEMENT RESOURCES, INC. THAT PROVIDES CONSULTING SERVICES TO THE INSTITUTE OF MANAGEMENT AND RESOURCES, INC. (IMR). IMR EMPLOYS ALL SCHOOL PERSONNEL AND PAYS VIRTUALLY ALL OTHER SCHOOL OPERATING COSTS. IMR ALLOCATES THE OPERATING COSTS TO EACH SCHOOL. 0 Form 990, Part VI, Section A, line 2 THE ORGANIZATION'S PRESIDENT, DR. JEANETTE HARRIS, IS THE SPOUSE OF EMERITUS BOARD MEMBER, REV. EARL G. HARRIS, AND THE MOTHER OF VICE PRESIDENT/SECRETARY, MICHELLE THOMAS. Form 990, Part VI, Section A, line 8b THERE ARE NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. Form 990, Part VI, Section B, line 11 THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTANT AND THEN REVIEWED BY THE PRESIDENT AND/OR TREASURER OF THE ORGANIZATION PRIOR TO FILING. Form 990, Part VI, Section B, line 12c THE CONFLICT OF INTEREST POLICY IS CONSISTENTLY MONITORED AT EACH BOARD MEETING BY REQUIRING EACH BOARD MEMBER TO DISCLOSE ANY CONFLICTS. Form 990, Part VI, Section C, line 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART I, LINE 5 & PART V, LINE 2: THE SCHOOL HAS A MANAGEMENT AGREEMENT WITH THE INSTITUTE OF MANAGEMENT AND RESOURCES, INC (IMR) TO PERFORM THE FUNCTIONS REASONABLY REQUIRED TO MANAGE THE OEPRATION OF THE SCHOOL. THE SCHOOL REIMBURSES IMR EVERY PAY-PERIOD FOR THE GROSS PAYROLL EXPENSE OF THE CONTRACT EMPLOYEES WORKING AT THE SCHOOL AND MONTHLY FOR THE RELATED COST OF THE BENEFITS OFFERED TO THESE EMPLOYEES. FOR FISCAL YEAR 2009-2010, THE EXPENSE RELATED TO CONTRACTUAL EMPLOYEES WAS $581,544 FOR WAGES AND $78,795 FOR BENEFITS. FORM 990, SECTION A, COLUMN F: THE BOARD, PRESIDENT, VICE PRESIDENT AND TREASURER OF RICHARD ALLEN ACADEMY COMMUNITY SCHOOL SERVE IN THE SAME CAPACITY FOR RICHARD ALLEN PREPATORY, RICHARD ALLEN ACADEMY II, AND RICHARD ALLEN ACADEMY III COMMUNITY SCHOOLS, ALL OF WHICH ARE MANAGED BY THE INSTITUTE OF MANAGEMENT AND RESOURCES, INC. (IMR). THE VICE PRESIDENT AND TREASURER ARE EMPLOYEES OF IMR AND THE PRESIDENT IS AN EMPLOYEE OF THE INSTITUTE OF CHARTER SCHOOL MANAGEMENT RESOURCES, INC. (ICSMR). THE EMPLOYMENT COSTS ASSOCIATED WITH THESE OFFICERS ARE ALLOCATED BETWEEN THE RICHARD ALLEN SCHOOLS. FORM 990, PART XI, LINE 2B: THE SCHOOL IS CURRENTLY BEING AUDITED BY THE OFFICE OF THE AUDITOR OF STATE. THE AUDIT WAS NOT COMPLETE AS OF THE DATE THE FORM 990 WAS COMPLETED. FORM 990, PART I, LINE 22 & PART X, LINE 33: THE 6/30/2009 NET DEFICIT PER THE SCHOOL'S FINANCIAL STATEMENTS OF $(4,730) REFLECTS A RETROACTIVE RESTATEMENT OF $146,507. THE NET DEFICIT AS OF 6/30/2009 AS PREVIOUSLY REPORTED ON FORM 990 WAS $(151,237). INSTITUTE OF MANAGEMENT AND RESOURCES INC 368 S PATTERSON BLVD DAYTON OH 45402 562366373 MANAGEMENT COMPANY OH 501(C)(3) 509(A)(2) N/A RICHARD ALLEN ACADEMY II INC 368 S PATTERSON BLVD DAYTON OH 45402 311712317 PROVIDES HOUSING AND EDUCATIONAL SERVICES TO KINDERGARTEN STUDENTS OH 501(C)(3) 170(B)(1)(A)(II) RICHARD ALLEN ACADEMY INC RICHARD ALLEN ACADEMY III INC 368 S PATTERSON BLVD DAYTON OH 45402 311756854 CHARTER SCHOOL OH 501(C)(3) 170(B)(1)(A)(II) RICHARD ALLEN ACADEMY INC RICHARD ALLEN ACADEMY I INC 368 S PATTERSON BLVD DAYTON OH 45402 311690658 CHARTER SCHOOL OH 501(C)(3) 170(B)(1)(A)(II) RICHARD ALLEN ACADEMY INC INSTITUTE OF CHARTER SCHOOL MANAGEMENT AND RESOURCES INC 368 SOUTH PATTERSON BLVD DAYTON OH 45402 311653449 CONSULTING SERVICES OF THE CEO AND RENT OF THE FACILITIES OH S 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 INSTITUTE OF MANAGEMENT AND RESOURCES INC O 1440492