HORIZON SCIENCE ACADEMY-DAYTON: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- HORIZON SCIENCE ACADEMY-DAYTON (EIN 20-1849958)
- Tax period
- 2021-07-01 to 2022-06-30
- Filed
- 2023-05-15
- IRS object ID
- 202321359349319622
- Schema version
- 2021v4.0
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-05-15T23:32:18-04:00 | ReturnTs |
| Tax Period End | 2022-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 311413363 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BHM CPA GROUP INC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 875 | AddressLine1Txt |
| City | CIRCLEVILLE | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 431130875 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2021-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 201849958 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HORIZON SCIENCE ACADEMY - DAYTON | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | HORI | BusinessNameControlTxt |
| Phone | 9372771177 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4751 SUE ANN BLVD | AddressLine1Txt |
| City | DAYTON | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 45415 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | AHMET ERDAL | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 9372771177 | PhoneNum |
| Signature | 2023-05-15 | SignatureDt |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | BEGMURAT | PersonFirstNm |
| Person Last | NEPESOV | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MICHAEL A BALESTRA | PreparerPersonNm |
| PTIN | P00221151 | PTIN |
| Phone | 7404745210 | PhoneNum |
| Preparation | 2023-05-15 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | ALYSE PENNINGTON | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4751 SUE ANN BLVD | AddressLine1Txt |
| City | DAYTON | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 45415 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $2,941,905 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.HORIZONDAYTON.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2004 | FormationYr |
| Legal Domicile State | OH | LegalDomicileStateCd |
| Activity Or Mission | THE MISSION OF HORIZON SCIENCE ACADEMY-DAYTON IS TO FOSTER AN ENVIRONMENT OF INQUIRY AND LOVE OF LEARNING SO STUDENTS ARE PREPARED TO THRIVE IN STEM-FOCUSED HIGH SCHOOL, COLLEGE, AND THE WORLD. | ActivityOrMissionDesc |
| Voting Members Governing Body | 5 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 5 | VotingMembersIndependentCnt |
| Total Employee | 24 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $2,155,385 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,886,338 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $13,357 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $55,567 | CYProgramServiceRevenueAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $2,168,742 | PYTotalRevenueAmt |
| CY Total Revenue | $2,941,905 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $826,680 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,104,385 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $941,617 | PYOtherExpensesAmt |
| CY Other Expenses | $1,521,239 | CYOtherExpensesAmt |
| PY Total Expenses | $1,768,297 | PYTotalExpensesAmt |
| CY Total Expenses | $2,625,624 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $400,445 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $316,281 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,124,097 | TotalAssetsBOYAmt |
| Total Assets EOY | $5,830,716 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,907,077 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $5,923,282 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$782,980 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$92,566 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE MISSION OF THE HORIZON SCIENCE ACADEMY-DAYTON IS TO FOSTER AN ENVIRONMENT OF INQUIRY AND A LOVE OF LEARNING SO STUDENTS ARE PREPARED TO THRIVE IN A STEM-FOCUSED HIGH SCHOOL, COLLEGE AND THE WORLD. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $2,073,151 | ExpenseAmt |
| Desc | INSTRUCTIONAL SEVICES TO STUDENTS IN K THROUGH 5 GRADES. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $258,282 | ExpenseAmt |
| Desc | INSTRUCTIONAL SEVICES TO STUDENTS IN K THROUGH 5 GRADES. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $258,282 | TotalOtherProgSrvcExpenseAmt |
| Total Program Service Expenses | $2,331,433 | 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 |
| 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 | 1 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 24 | 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 |
| 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 | Yes (true) | 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 |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | AHMET ERDAL | PersonNm |
| Phone | 9372771177 | 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 | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| ALYSE PENNINGTON | ||||||
| SCHOOL PRINC | 40.00 | Yes (X) | Yes (X) | $72,100 | $0 | $0 |
| ZIYA KARA | ||||||
| BOARD MEMBER | Yes (X) | $0 | $0 | $0 | ||
| YALCIN KARATAS | ||||||
| BOARD MEMBER | Yes (X) | $0 | $0 | $0 | ||
| DR SAVAS KAYA | ||||||
| PRESIDENT | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| AYSEGUL KING | ||||||
| BOARD MEMBER | Yes (X) | $0 | $0 | $0 | ||
| DR ERTUGRUL OSBUDAK | ||||||
| BOARD MEMBER | Yes (X) | $0 | $0 | $0 | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $72,100 | TotalReportableCompFromOrgAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Government Grants | $2,886,338 | GovernmentGrantsAmt |
| Total Contributions | $2,886,338 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER REVENUE | Desc |
| Business | 611710 | BusinessCd |
| Total Revenue Column | $55,567 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $55,567 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $55,567 | TotalProgramServiceRevenueAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,941,905 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $55,567 | RelatedOrExemptFuncIncomeAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $72,100 | TotalAmt |
| Program Services | $72,100 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,024,651 | TotalAmt |
| Program Services | $1,024,651 | ProgramServicesAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | -$97,441 | TotalAmt |
| Program Services | -$97,441 | ProgramServicesAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $87,855 | TotalAmt |
| Program Services | $87,855 | ProgramServicesAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,220 | TotalAmt |
| Program Services | $17,220 | ProgramServicesAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $294,191 | TotalAmt |
| Management And General | $294,191 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,773 | TotalAmt |
| Program Services | $26,773 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,656 | TotalAmt |
| Program Services | $9,656 | ProgramServicesAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,364 | TotalAmt |
| Program Services | $14,364 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,713 | TotalAmt |
| Program Services | $16,713 | ProgramServicesAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $180 | TotalAmt |
| Program Services | $180 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $219,597 | TotalAmt |
| Program Services | $219,597 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,298 | TotalAmt |
| Program Services | $4,298 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $197,070 | TotalAmt |
| Program Services | $197,070 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $258,282 | TotalAmt |
| Program Services | $258,282 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,009 | TotalAmt |
| Program Services | $9,009 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| PURCHASE SVC - INSTRUCTIO | $246,177 | $246,177 |
| SCHOOL FOOD SVCS | $119,861 | $119,861 |
| SPONSOR FEE TO SCHOOL ADM | $55,687 | $55,687 |
| OTHER GENERAL ITEMS | $24,651 | $24,651 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,730 | TotalAmt |
| Program Services | $24,730 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,625,624 | TotalAmt |
| Program Services | $2,331,433 | ProgramServicesAmt |
| Management And General | $294,191 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $529,627 | BOYAmt |
| EOY | $1,062,438 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $107,469 | BOYAmt |
| EOY | $126,603 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $356,954 | BOYAmt |
| EOY | $527,211 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $4,484,061 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $369,597 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $130,047 | BOYAmt |
| EOY | $4,114,464 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,124,097 | BOYAmt |
| EOY | $5,830,716 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $124,703 | BOYAmt |
| EOY | $240,828 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,408 | BOYAmt |
| EOY | $22,352 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $517,509 | BOYAmt |
| EOY | $987,357 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,259,457 | BOYAmt |
| EOY | $4,672,745 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,907,077 | BOYAmt |
| EOY | $5,923,282 | 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 | -$782,980 | BOYAmt |
| EOY | -$92,566 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$782,980 | BOYAmt |
| EOY | -$92,566 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,124,097 | BOYAmt |
| EOY | $5,830,716 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $316,281 | ReconcilationRevenueExpnssAmt |
| Prior Period Adjustments | $374,133 | PriorPeriodAdjustmentsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | Yes (true) | AccountantCompileOrReviewInd |
Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| FS Audited | Yes (true) | 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 | Yes (true) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (true) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule D IRS990ScheduleD
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,303,501 | OtherCostOrOtherBasisAmt |
| Depreciation | $226,518 | DepreciationAmt |
| Book Value | $4,076,983 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $180,560 | OtherCostOrOtherBasisAmt |
| Depreciation | $143,079 | DepreciationAmt |
| Book Value | $37,481 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $4,114,464 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| LEASE PAYABLE GASB 87 | $3,960,546 |
| NET PENSION LIABILITY | $667,964 |
| NET OPEB LIABILITY | $44,235 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $4,672,745 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $2,941,905 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $2,941,905 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $2,941,905 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,625,624 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $2,625,624 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $2,625,624 | 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 Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| 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 (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, LINE 3 | THE BOARD HAS AN APPROVED AND WRITTEN POLICY ON NONCISCRMINATION. IT IS PUBLISHED AND DISTRIBUTED. |
| SCHEDULE E, LINE 6 | THE SCHOOL RECEIVES FUNDS FROM THE STATE FOUNDATION PROGRAM, SPECIAL EDUCATION PROGRAM AND FEDERAL CCIP PROGRAM. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 2, PART III, LINE 4D | INSTRUCTIONAL SEVICES TO STUDENTS IN K THROUGH 5 GRADES. |
| FORM 990, PAGE 6, PART VI, LINE 3 | THE SCHOOL IS IN CONTRACT WITH CONCEPT SCHOOLS, INC., AN ILLINOIS BASED NOT-FOR-PROFIT ORGANIZATION TO PROVIDE INSTRUCTIONAL, ADMINISTRATIVE, AND FINANCIAL MANAGEMENT. THE SCHOOL'S SUPERINTENDENT AND TREASURER ARE APOINTED BY AND COMPENSATED BY CONCEPT SCHOOLS, INC. CNCEPT SCHOOLS, INC. ALOS PROVIDE A WIDE RANGE OF SERVICES SUCH AS BUDGETING AND FINANCIAL OVERSIGHT, SCHOOL MANAGEMENT DATABASE, CURRICULUM ALIGNMENT, PROFESSIONAL DEVELOPMENT AND EVALUATION SERVICES FOR TEACHERS, ETC. IN RETURN, THE SCHOOL TRANSFERS 10% OF ITS TOTAL REVENUES TO THE MANGAEMENT COMPANY. FINANCIAL REPORTS ARE PRESENTED TO THE SCHOOL BOARD FOR APPROVAL AT THE BI-MONTHLY BOARD MEETINGS. ALL EMPLOYMENT AND MAJOR BUSINESS DECISIONS ARE SUBJECT TO THE SCHOOL BOARD'S APPROVAL. |
| FORM 990, PAGE 6, PART VI, LINE 11B | FORM 990 IS PREPARED BY CPA FIRM. THE TREASURER REVIEWS THE 990 BEFORE THE BOARD MEETING. THE FORM 990 IS PROVIDED TO THE BOARD MEMBERS AT THE BOARD MEETING FOR REVIEW AND APPROVAL. |
| FORM 990, PAGE 6, PART VI, LINE 12C | THE CONFLICT OF INTERET POLICY IS PART OF THE SCHOOL'S 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 SCHOOL'S SPONSOR AND ANNUALLY AUDITED BY THE AUDITOR OF STATE. |
| FORM 990, PAGE 6, PART VI, LINE 15A | ALL EMPLOYMENT DECISIONS AND COMPENSATION ARE DISCUSSED AND APPROVED BY THE SCHOOL BOARD AT THE BOARD MEETINGS. |
| FORM 990, PAGE 6, PART VI, LINE 15B | ALL EMPLOYMENT DECISIONS AND COMPENSATION ARE DISCUSSED AND APPROVED BY THE SCHOOL BOARD AT THE BOARD MEETINGS. |
| FORM 990, PAGE 6, PART VI, LINE 19 | ALL GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. ALSO, THE SCHOOL'S AUDIT REPORT IS PUBLISHED ON THE AUDITOR OF STATE'S WEB SITE AT HTTP://WWW.AUDITOR.STATE.OH.US |
| FORM 990, PART XI, LINE 9 | IMPLEMENTATION OF GASB 87 FOR LEASES. |