2025-01-23T15:48:49-06:00 2024-06-30 111986323 CBIZ ADVISORS LLC 3320 WEST MARKET STREET STE 300 FAIRLAWN OH 44333 990 2023-07-01 300054968 BLACK RIVER CAREER PREP HIGH SCHOOL BLAC 4403241755 3320 WEST MARKET STREET STE 300 30 FAIRLAWN OH 44333 STEPHANIE ATAYA FISCAL OFFICER 3305648520 2025-01-22 1 0 ARIANA N JORDAN P01441395 3305648500 2025-01-22 2023 2024-10-15 13:58:12Z STEPHANIE ATAYA 3320 WEST MARKET ST SUITE 300 FAIRLAWN OH 44333 3238057 0 X WWW.CAREERPREPSCHOOL.ORG/BLACKRIVER/ X 2002 OH TO PROVIDE AN ALTERNATIVE HIGH SCHOOL OPPORTUNITY FOR AT-RISK AND DROP-OUT YOUTH BETWEEN THE AGES OF 16 AND 22. THE SCHOOL PROVIDES STUDENTS A COMPREHENSIVE EDUCATION, LIFE SKILLS, WORK TRAINING AND EMPLOYMENT. 6 6 0 0 0 0 2343023 3169301 0 0 1207 1777 17482 66979 2361712 3238057 0 0 0 0 3375 3375 0 0 0 2312411 3146346 2315786 3149721 45926 88336 518337 595841 1125239 1114407 -606902 -518566 TO PROVIDE AN ALTERNATIVE HIGH SCHOOL OPPORTUNITY FOR AT-RISK AND DROP-OUT YOUTH BETWEEN THE AGES OF 16 AND 22. THE SCHOOL PROVIDES STUDENTS A COMPREHENSIVE EDUCATION, LIFE SKILLS, WORK TRAINING AND EMPLOYMENT. 0 0 3062750 PROVIDED EDUCATIONAL SERVICES TO 155 STUDENTS. 3062750 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 6 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 6 6 0 1 0 0 0 0 0 1 0 0 0 0 1 1 1 1 1 0 0 0 X JEFFREY A FOSTER CPA 3305648520 3320 WEST MARKET ST SUITE 300 FAIRLAWN OH 44333 WILLIAM VISALDEN JR PRESIDENT 0.50 X X 750 0 0 GARRETT LONGACRE VICE PRESIDENT 0.30 X X 625 0 0 PHIL HAMMONDS TREASURER 0.30 X X 625 0 0 MATTHEW EHMER DIRECTOR 0.30 X 0 0 0 RICHARD ELLIS SECRETARY 0.30 X X 625 0 0 STEPHEN ZACHARIAS DIRECTOR 0.30 X 750 0 0 STEPHANIE ATAYA FISCAL OFFICER 1.00 X 0 0 0 JEFFREY A FOSTER CPA FISCAL OFFICER 1.00 X 0 0 0 3375 0 0 0 0 0 0 LS ELYRIA LLC 121 SOUTH MAIN ST SUITE 200 AKRON OH 44308 EDUCATIONAL MANAGEMENT 2990022 1 3169301 3169301 1777 1777 PENSION REVENUE 900099 66979 66979 66979 3238057 0 0 68756 3375 3375 3059375 3059375 13358 13358 OTHER EXPENSES 73613 73613 3149721 3062750 86971 0 122810 145877 31504 33281 25065 151194 2555 1261 36251 36251 0 0 336403 264228 518337 595841 27017 155339 372109 265574 726113 693494 1125239 1114407 X -617949 -561932 11047 43366 -606902 -518566 518337 595841 88336 0 X X 0 0 0 X 36251 36251 0 0 OTHER RECEIVABLES 264228 264228 NET PENSION 693494 693494 1 1 1 1 0 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 A STATEMENT READING "ALL EDUCATIONAL PROGRAMS ARE AVAILABLE WITHOUT REGARD TO RACE, COLOR, NATIONAL ORIGIN, SEX OR DISABILITY" IS ALWAYS INCLUDED. THIS STATEMENT IS PUBLISHED IN THE PARENT/STUDENT HANDBOOK, BOARD POLICY BOOK AND ON THE WEBSITE. SCHEDULE E, PART I, LINE 4 THE ORGANIZATION DOES NOT PROVIDE SCHOLARSHIPS OR FINANCIAL ASSISTANCE. SCHEDULE E, PART I, LINE 6 THE SCHOOL CURRENTLY PARTICIPATES IN THE STATE FOUNDATION PROGRAM, FACILITIES AID, AND CASINO TAX DISTRIBUTIONS, WHICH ARE REFLECTED UNDER "OPERATING REVENUES" ON THE STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION. REVENUES RECEIVED FROM THESE PROGRAMS ARE RECOGNIZED AS OPERATING REVENUES IN THE ACCOUNTING PERIOD IN WHICH ALL ELIGIBILITY REQUIREMENTS HAVE BEEN MET. THE SCHOOL ALSO PARTICIPATES IN THE FEDERAL CHARTER SCHOOL PROGRAM THROUGH THE OHIO DEPARTMENT OF EDUCATION. FORM 990, PART VI, SECTION A, LINE 3 THE SCHOOL CONTRACTS WITH LS ELYRIA, LCC FOR MOST OF ITS FUNCTIONS. LS ELYRIA, LLC IS RESPONSIBLE AND ACCOUNTABLE TO THE SCHOOL'S BOARD OF DIRECTORS FOR THE ADMINISTRATION AND OPERATION OF THE SCHOOL. THE SCHOOL IS REQUIRED TO PAY LS ELYRIA, LLC A MONTHLY CONTINUING FEE OF 91.5 PERCENT ON THE FIRST 110 FTES AND 95 PERCENT ON 111 AND ABOVE OF THE SCHOOL'S "QUALIFIED GROSS REVENUES AND LS ELYRIA, LLC IS RESPONSIBLE FOR ALL COSTS INCURRED IN PROVIDING THE EDUCATIONAL PROGRAM AT THE SCHOOL. WHILE IN CONTROL OVER THE MANAGEMENT DUTIES OF THE SCHOOL HAS BEEN DELEGATED TO LS ELYRIA, LLC BY VIRTUE OF THE MANAGEMENT AGREEMENT, THE GOVERNING AUTHORITY STILL HAS THE OVERALL RESPONSIBILITY TO OVERSEE THE ACCOUNTING PROCEDURES. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO OTHER COMMITTEES THAT MAY ACT ON BEHALF OF THE FULL BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE COMPLETED FORM 990 IS SENT TO THE BOARD PRESIDENT AND FISCAL OFFICER TO BE REVIEWED AND SIGNED BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C THE GOVERNING AUTHORITY REVIEWS THE CONFLICT OF INTEREST POLICY ANNUALLY. FORM 990, PART VI, SECTION C, LINE 19 UPON WRITTEN OR VERBAL REQUEST, DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC. HOWEVER, FOR THE END OF THE YEAR UNAUDITED FINANCIALS, A PUBLIC NOTICE IS PLACED IN THE LOCAL PAPERS STATING THAT THE UNAUDITED FINANCIALS ARE AVAILABLE FOR REVIEW. FORM 990, PART XII, LINE 2C: THE ORGANIZATION DOES HAVE A COMMITTEE THAT ASSUMES OVERSIGHT RESPONSIBILITY OF THE AUDIT, REVIEW OF ITS FINANCIAL STATEMENTS, AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS HAS NOT CHANGED SINCE THE PRIOR YEAR.