HORIZON EDUCATIONAL SERVICES INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: HORIZON EDUCATIONAL SERVICES INC (EIN 34-1869716)
Tax period: 2024-07-01 to 2025-06-30
Filed: 2026-05-05
IRS object ID: 202631269349301233
Schema version: 2024v5.2
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule D
Schedule E
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2026-05-05T04:54:58-00:00	ReturnTs
Tax Period End	2025-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	450821791	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	GUEYE & ASSOCIATES CPA INC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	2246 S HAMILTON RD SUITE 102	AddressLine1Txt
City	COLUMBUS	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	43232	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2024-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	341869716	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Horizon Educational Services Inc	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	HORI	BusinessNameControlTxt
Phone	2164323660	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	6000 S Marginal Rd	AddressLine1Txt
City	Cleveland	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	44103	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Ramazan Celep	PersonNm
Person Title	Treasurer	PersonTitleTxt
Phone	2164323660	PhoneNum
Signature	2026-05-05	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (true)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	ALIOUNE GUEYE	PreparerPersonNm
PTIN	P01010848	PTIN
Phone	6143420297	PhoneNum
Preparation	2026-05-05	PreparationDt

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

Field	Value	IRS element (for citing)
Business Name Line1	Horizon Science Academy Cleveland High School	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Principal Officer	Ramazan Celep	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	6000 S Marginal Rd	AddressLine1Txt
City	Cleveland	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	44103	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$5,626,242	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	www.horizoncleveland.org	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1998	FormationYr
Legal Domicile State	OH	LegalDomicileStateCd
Activity Or Mission	Horizon Science Academy Cleveland High School is a public charter school that serving grades 9-12 for children in Cleveland, OH. The school is a college prep school focusing on math, science and technology education.	ActivityOrMissionDesc
Voting Members Governing Body	5	VotingMembersGoverningBodyCnt
Voting Members Independent	5	VotingMembersIndependentCnt
Total Employee	38	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$4,452,048	PYContributionsGrantsAmt
CY Contributions Grants	$4,833,694	CYContributionsGrantsAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$3,972	PYInvestmentIncomeAmt
CY Investment Income	$22,811	CYInvestmentIncomeAmt
PY Other Revenue	$665,706	PYOtherRevenueAmt
CY Other Revenue	$769,737	CYOtherRevenueAmt
PY Total Revenue	$5,121,726	PYTotalRevenueAmt
CY Total Revenue	$5,626,242	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$2,841,043	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$2,935,592	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,788,880	PYOtherExpensesAmt
CY Other Expenses	$1,767,248	CYOtherExpensesAmt
PY Total Expenses	$4,629,923	PYTotalExpensesAmt
CY Total Expenses	$4,702,840	CYTotalExpensesAmt
PY Revenues Less Expenses	$491,803	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$923,402	CYRevenuesLessExpensesAmt
Total Assets BOY	$7,640,917	TotalAssetsBOYAmt
Total Assets EOY	$8,422,409	TotalAssetsEOYAmt
Total Liabilities BOY	$5,001,288	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$4,859,378	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$2,639,629	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$3,563,031	NetAssetsOrFundBalancesEOYAmt
Mission	Horizon Science Academy Cleveland High School is a public charter school that serving grades 9-12 for children in Cleveland, OH. The school is a college prep school focusing on math, science and technology education.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$4,702,840	ExpenseAmt
Revenue	$5,626,242	RevenueAmt
Desc	Instructional services to students 9 through 12 grades	Desc
Total Program Service Expenses	$4,702,840	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (true)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	Yes (true)	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Invest Tax Exempt Bonds	false	InvestTaxExemptBondsInd
Escrow Account	false	EscrowAccountInd
On Behalf Of Issuer	false	OnBehalfOfIssuerInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	5	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	38	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	false	QuidProQuoContributionsInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	5	GoverningBodyVotingMembersCnt
Independent Voting Member	5	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	Yes (true)	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	false	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	Yes (true)	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	OH	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Ramazan Celep Concept School	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	2164323660	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1336 Basswood Rd	AddressLine1Txt
City	Schaumburg	CityNm
State Abbreviation	IL	StateAbbreviationCd
ZIP	60173	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	OfficerOfficerInd	Key EmployeeKeyEmployeeInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd
MEGAN MCKINLEY-NAGELSKI
School Principal	040.00	Yes (X)	Yes (X)	$84,500	$0	$0
CAGLAR GULER
Board Member	001.00			$0	$0	$0	Yes (X)
MUSTAFA ARSLAN
Board Member	001.00			$0	$0	$0	Yes (X)
MARIE BONILLA
Board Member	001.00			$0	$0	$0	Yes (X)
DONALD MALLOY
Board President	001.00			$0	$0	$0	Yes (X)
ROBERT HASSAN
Board Member	001.00			$0	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$84,500	TotalReportableCompFromOrgAmt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
Government Grants	$4,833,694	GovernmentGrantsAmt
Total Contributions	$4,833,694	TotalContributionsAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$22,811	TotalRevenueColumnAmt
Related Or Exempt Func Income	$22,811	RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	Other Revenues	Desc
Business	900099	BusinessCd
Total Revenue Column	$769,737	TotalRevenueColumnAmt
Related Or Exempt Func Income	$769,737	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$769,737	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$5,626,242	TotalRevenueColumnAmt
Related Or Exempt Func Income	$792,548	RelatedOrExemptFuncIncomeAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$84,500	TotalAmt
Program Services	$84,500	ProgramServicesAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$2,493,619	TotalAmt
Program Services	$2,493,619	ProgramServicesAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$127,523	TotalAmt
Program Services	$127,523	ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$32,724	TotalAmt
Program Services	$32,724	ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$197,226	TotalAmt
Program Services	$197,226	ProgramServicesAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$771,123	TotalAmt
Program Services	$771,123	ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Field	Value	IRS element (for citing)
Fees For Services Prof Fundraising		FeesForServicesProfFundraising

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$12,118	TotalAmt
Program Services	$12,118	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Royalties RoyaltiesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$220,707	TotalAmt
Program Services	$220,707	ProgramServicesAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$114,563	TotalAmt
Program Services	$114,563	ProgramServicesAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$15,637	TotalAmt
Program Services	$15,637	ProgramServicesAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$152,293	TotalAmt
Program Services	$152,293	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
Contract Food Service	$117,770	$117,770
Other Services	$58,318	$58,318
Material and Supplies	$133,991	$133,991
Tuition and Other Payments	$22,367	$22,367

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$148,361	TotalAmt
Program Services	$148,361	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$4,702,840	TotalAmt
Program Services	$4,702,840	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part X	Yes (X)	InfoInScheduleOPartXInd

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$2,553,041	BOYAmt
EOY	$3,259,094	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$207,942	BOYAmt
EOY	$40,913	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$3,889	BOYAmt
EOY	$36,156	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
EOY	$376,483	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$1,158,417	BOYAmt
EOY	$1,049,331	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$3,731,010	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$337,829	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$3,421,358	BOYAmt
EOY	$3,393,181	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$296,270	BOYAmt
EOY	$267,251	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$7,640,917	BOYAmt
EOY	$8,422,409	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$83,517	BOYAmt
EOY	$362,040	EOYAmt

Grants Payable GrantsPayableGrp

Field	Value	IRS element (for citing)
BOY	$211,025	BOYAmt
EOY	$43,272	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$823,097	BOYAmt
EOY	$1,264,142	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$3,883,649	BOYAmt
EOY	$3,189,924	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$5,001,288	BOYAmt
EOY	$4,859,378	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,343,359	BOYAmt
EOY	$3,295,780	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$296,270	BOYAmt
EOY	$267,251	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$2,639,629	BOYAmt
EOY	$3,563,031	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$7,640,917	BOYAmt
EOY	$8,422,409	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$923,402	ReconcilationRevenueExpnssAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	false	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (true)	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School	Yes (X)	SchoolInd

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Incl Escrow Custodial Acct Liab	false	InclEscrowCustodialAcctLiabInd

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$486,300	OtherCostOrOtherBasisAmt
Book Value	$486,300	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$2,938,700	OtherCostOrOtherBasisAmt
Depreciation	$228,566	DepreciationAmt
Book Value	$2,710,134	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$188,224	OtherCostOrOtherBasisAmt
Depreciation	$43,514	DepreciationAmt
Book Value	$144,710	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$117,786	OtherCostOrOtherBasisAmt
Depreciation	$65,749	DepreciationAmt
Book Value	$52,037	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$3,393,181	TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (2 entries)

DescDesc
Financial derivatives and other financial products
Closely-held equity interests

Other Liabilities Org OtherLiabilitiesOrgGrp (5 entries)

DescDesc	AmtAmt
Federal income taxes
Pension Liabilities	$3,112,134
Net OPEB Liabilities	$77,790
Capital Lease Payable
Intergovernmental Payable

Field	Value	IRS element (for citing)
Total Liability	$3,189,924	TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt	$5,626,242	TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal	$5,626,242	RevenueSubtotalAmt
Total Revenue Per Form990	$5,626,242	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$4,702,840	TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal	$4,702,840	ExpensesSubtotalAmt
Total Expenses Per Form990	$4,702,840	TotalExpensesPerForm990Amt

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	Yes (true)	NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures Etc	Yes (true)	PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast Media	Yes (true)	PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp Recs	Yes (true)	MaintainRacialCompRecsInd
Maintain Cpy Of Brochures Etc	Yes (true)	MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All Sol	Yes (true)	MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts	false	DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy	false	DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty	false	DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs	false	DiscriminateRaceSchsInd
Discriminate Race Educ Plcy	false	DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts	false	DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog	false	DiscriminateRaceAthltProgInd
Discriminate Race Other Acty	false	DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd	Yes (true)	GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd	false	GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550	Yes (true)	ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	6a	FormAndLineReferenceDesc
Explanation	The Organization receives Federal and State Grants. Total federal and state grants received in FY 2025 was 4,833,694	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Section A, Line 13	The School is in contract with Concept Schools Inc.,anvIllinois based not-for-profit organization to provide instructional, administrative and financial management. the Schools Superintendent and Treasurer are appointed and compensated by Concept Schools. Concept Schools also provide a wide range of services such as budgeting and financial oversight, School Management Database, quarterly OAT/OGT Practice tests, curriculum alignment, professional development and valuation services for teachers, etc. In return of those services, the School transfers 10 of its total revenue to the management company. Financial Reports are presented to the School Board for approval in Board meetings. All employment and major business decisions are also subject to the School Boards approval.
Form 990, Part VI, Section B, Line 11b	Form 990 is prepared by the Independent CPA, reviewed by School Treasurer and a copy is provided to the Board Members for review in the Board Meeting.
Form 990, Part VI, Section B, Line 12c	The Conflict of Interest Policy is part of the Schools By-Laws. The School Board consistently reviews and discusses any issues that might be in conflict with the policy in the Board Meetings. All operations of the School is also monitored by the Schools Sponsor and annually audited by the Auditors of State.
Form 990, Part VI, Section B, Line 15	All employment decisions and compensations are discussed and approved in the Board Meetings.
Form 990, Part VI, Section C, Line 19	The Schools Annual Audit Report is published on the Auditors of States web site at http//www.ohioauditor.gov. All governing documents and the Schools Conflict of Interest Policy is available to the public upon request.
Form 990, Part X, Line 25	This is the amount of Net Pension Liability calculated according to GASB Statement No. 68 and 75.