ELECTRONIC CLASSROOM OF TOMORROW: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- ELECTRONIC CLASSROOM OF TOMORROW (EIN 34-1922362)
- Tax period
- 2014-07-01 to 2015-06-30
- Filed
- 2016-02-01
- IRS object ID
- 201630329349300708
- Schema version
- 2014v6.0
- 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 | 2016-02-01T10:27:57-06:00 | ReturnTs |
| Tax Period End | 2015-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 310984945 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WHALEN & COMPANY CPAS | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 250 WEST OLD WILSON BRIDGE ROAD STE | AddressLine1Txt |
| City | WORTHINGTON | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43085 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2014-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 341922362 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ELECTRONIC CLASSROOM OF TOMORROW | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ELEC | BusinessNameControlTxt |
| Phone | 6144928884 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3700 S HIGH STREET SUITE 95 | AddressLine1Txt |
| City | COLUMBUS | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43207 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MICHELE SMITH | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 6144928884 | PhoneNum |
| Signature | 2016-01-29 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | PATRICK J MCCLARY CPA | PreparerPersonNm |
| PTIN | P00407485 | PTIN |
| Phone | 6143964200 | PhoneNum |
| Preparation | 2016-01-29 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-04-25 22:37:26Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $117,916,298 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.ECOTOHIO.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Activity Or Mission | ECOT OFFERS A VIABLE ALTERNATIVE TO PREPARE PUPILS WITH THE ACADEMIC FOUNDATION TO BE POSITIVE CONTRIBUTORS TO SOCIETY. ECOT WILL PROVIDE STUDENTS AND FAMILIES WITH A SAFE, SECURE, ELECTRONIC GATEWAY, WHILE INDIVIDUALIZING INSTRUCTION SUPPORTED BY HIGHLY QUALIFIED FACULTY AND STAFF. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 1290 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $114,876,960 | PYContributionsGrantsAmt |
| CY Contributions Grants | $117,802,769 | CYContributionsGrantsAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $76,327 | PYInvestmentIncomeAmt |
| CY Investment Income | $92,017 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,320 | PYOtherRevenueAmt |
| CY Other Revenue | $21,512 | CYOtherRevenueAmt |
| PY Total Revenue | $114,954,607 | PYTotalRevenueAmt |
| CY Total Revenue | $117,916,298 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $57,420,881 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $60,391,310 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $55,385,832 | PYOtherExpensesAmt |
| CY Other Expenses | $59,633,044 | CYOtherExpensesAmt |
| PY Total Expenses | $112,806,713 | PYTotalExpensesAmt |
| CY Total Expenses | $120,024,354 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $2,147,894 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$2,108,056 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $42,766,958 | TotalAssetsBOYAmt |
| Total Assets EOY | $52,411,634 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $10,958,398 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $111,450,230 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $31,808,560 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$59,038,596 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | ECOT OFFERS A VIABLE ALTERNATIVE TO PREPARE PUPILS WITH THE ACADEMIC FOUNDATION TO BE POSITIVE CONTRIBUTORS TO SOCIETY. ECOT WILL PROVIDE STUDENTS AND FAMILIES WITH A SAFE, SECURE, ELECTRONIC GATEWAY, WHILE INDIVIDUALIZING INSTRUCTION SUPPORTED BY HIGHLY QUALIFIED FACULTY AND STAFF. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $113,688,690 | ExpenseAmt |
| Desc | ECOT HAS MADE DISTANCE LEARNING ACCESSIBLE TO ALL OF OHIO'S STUDENTS REGARDLESS OF MENTAL, EMOTIONAL, OR PHYSICAL DISABILITY, GEOGRAPHICAL HARDSHIP OR ACADEMIC ABILITY OR FAMILY BACKGROUND. | Desc |
| Total Program Service Expenses | $113,688,690 | 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 |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | 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 | false | 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 | Yes (true) | 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 With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| 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 | 159 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 1290 | 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 |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | 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 | false | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | false | RegularMonitoringEnfrcInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MICHELE SMITH | PersonNm |
| Phone | 6144928884 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3700 S HIGH ST SUITE 139 | AddressLine1Txt |
| City | COLUMBUS | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43207 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| DONNA WIHL | |||||||
| BOARD SECRET | 1.00 | Yes (X) | $16,800 | $0 | $2,680 | ||
| ANDREW BRUSH | |||||||
| BOARD CHAIRM | 1.00 | Yes (X) | $4,675 | $0 | $0 | ||
| SHIRLEY SPELLMAN | |||||||
| PARLIAMENTAR | 1.00 | Yes (X) | $4,675 | $0 | $0 | ||
| PAMELA BENNETT | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $4,675 | $0 | $0 | ||
| VINCE RESOR | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $4,250 | $0 | $0 | ||
| MATTHEW OTTIGER | |||||||
| 2ND VICE CHA | 1.00 | Yes (X) | $4,250 | $0 | $0 | ||
| CHRIS STOCK | |||||||
| 1ST VICE CHA | 1.00 | Yes (X) | $4,068 | $0 | $0 | ||
| GREGORY RANDALL | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $3,825 | $0 | $0 | ||
| JACK MCKENNA | |||||||
| NONVOTING BR | 1.00 | Yes (X) | $3,825 | $0 | $0 | ||
| NICK COENEN | |||||||
| NONVOTING BR | 1.00 | Yes (X) | $3,825 | $0 | $0 | ||
| BRITTNY PIERSON | |||||||
| CHIEF OF STA | 40.00 | $186,614 | $0 | $62,159 | Yes (X) | ||
| RICK TEETERS | |||||||
| SUPERINTENDE | 40.00 | $180,409 | $0 | $71,753 | Yes (X) | ||
| MICHELE SMITH | |||||||
| TREASURER | 40.00 | $136,624 | $0 | $45,899 | Yes (X) | ||
| RANDALL EMMELHAINZ | |||||||
| MGR. SOFTWAR | 40.00 | $135,267 | $0 | $0 | Yes (X) | ||
| LINDA SCHURCH | |||||||
| SR. DIR. SCH | 40.00 | $131,582 | $0 | $0 | Yes (X) | ||
| CHRISTOPHER MEISTER | |||||||
| DEPUTY SUP / | 40.00 | $127,389 | $0 | $34,836 | Yes (X) | ||
| KATHY FERGUSON | |||||||
| LEGAL COUNSE | 40.00 | $120,146 | $0 | $20,098 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,072,899 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $237,425 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 13 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| IQ INNOVATIONS | |||||
| PO BOX 163849 | COLUMBUS | OH | 43216 | CURRICULUM SVS | $17,172,256 |
| MCPC INC | |||||
| PO BOX 643283 | PITTSBURGH | PA | 15264 | COMPUTER CONSLT | $6,339,328 |
| ALTAIR LEARNING MANAGEMENT INC | |||||
| PO BOX 2886 | COLUMBUS | OH | 43216 | MGMT COMPANY | $4,289,114 |
| DANIS BUILDING CONSTRUCTION CO | |||||
| 3233 NEWMARK DRIVE | MIAMISBURG | OH | 45342 | CONSTRUCTION | $3,626,383 |
| MIDWEST COMMUNICATIONS & MEDIA | |||||
| 2015 ROUNDWYCK LANE | POWELL | OH | 43065 | MARKETING | $1,992,257 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 36 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $117,802,769 | GovernmentGrantsAmt |
| Total Contributions | $117,802,769 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $92,017 | TotalRevenueColumnAmt |
| Exclusion | $92,017 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CLASSROOM FEES | Desc |
| Total Revenue Column | $21,512 | TotalRevenueColumnAmt |
| Exclusion | $21,512 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $21,512 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $117,916,298 | TotalRevenueColumnAmt |
| Exclusion | $113,529 | ExclusionAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,755,764 | TotalAmt |
| Program Services | $38,059,420 | ProgramServicesAmt |
| Management And General | $1,696,344 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,626,278 | TotalAmt |
| Program Services | $4,626,278 | ProgramServicesAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,009,268 | TotalAmt |
| Program Services | $15,689,083 | ProgramServicesAmt |
| Management And General | $320,185 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $849,117 | TotalAmt |
| Program Services | $849,117 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $124,088 | TotalAmt |
| Program Services | $124,088 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,657,289 | TotalAmt |
| Program Services | $1,657,289 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| MATERIALS AND SUPPLIES | $23,553,183 | $23,553,183 | |
| PROFESSIONAL & TECH SERV | $11,456,357 | $7,137,222 | $4,319,135 |
| COMMUNICATIONS | $10,808,740 | $10,808,740 | |
| PENSION EXPENSE | $4,605,396 | $4,605,396 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,578,874 | TotalAmt |
| Program Services | $6,578,874 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $120,024,354 | TotalAmt |
| Program Services | $113,688,690 | ProgramServicesAmt |
| Management And General | $6,335,664 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,363,927 | BOYAmt |
| EOY | $24,031,920 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $55,742 | BOYAmt |
| EOY | $47,695 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,496,037 | BOYAmt |
| EOY | $8,421,883 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $10,830,515 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $3,782,798 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,472,316 | BOYAmt |
| EOY | $7,047,717 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,378,936 | BOYAmt |
| EOY | $12,862,419 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $42,766,958 | BOYAmt |
| EOY | $52,411,634 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,732,465 | BOYAmt |
| EOY | $8,120,090 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $17,105,774 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,225,933 | BOYAmt |
| EOY | $86,224,366 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,958,398 | BOYAmt |
| EOY | $111,450,230 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,942,160 | BOYAmt |
| EOY | -$75,473,785 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,394,084 | BOYAmt |
| EOY | $9,387,472 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,472,316 | BOYAmt |
| EOY | $7,047,717 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,808,560 | BOYAmt |
| EOY | -$59,038,596 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $42,766,958 | BOYAmt |
| EOY | $52,411,634 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$2,108,056 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$88,739,100 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
| 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) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $83,259,598 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $88,246,842 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $101,970,724 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $114,876,960 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $117,802,769 | CurrentTaxYearAmt |
| Total | $506,156,893 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $83,259,598 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $88,246,842 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $101,970,724 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $114,876,960 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $117,802,769 | CurrentTaxYearAmt |
| Total | $506,156,893 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $506,156,893 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $68,497 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $70,131 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $73,947 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $76,327 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $92,017 | CurrentTaxYearAmt |
| Total | $380,919 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $17,871 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $38,446 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $20,597 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,320 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $21,512 | CurrentTaxYearAmt |
| Total | $99,746 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $506,637,558 | TotalSupportAmt |
| Public Support CY170 | 0.99910 | PublicSupportCY170Pct |
| Public Support PY170 | 0.99900 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART II, LINE 10 | FormAndLineReferenceDesc |
| Explanation | CLASSROOM FEES 70,554 OTHER OPERATING REVENUE 29,192 | ExplanationTxt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,120,000 | OtherCostOrOtherBasisAmt |
| Book Value | $1,120,000 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,345,870 | OtherCostOrOtherBasisAmt |
| Depreciation | $314,194 | DepreciationAmt |
| Book Value | $3,031,676 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $6,364,645 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,468,604 | DepreciationAmt |
| Book Value | $2,896,041 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $7,047,717 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (3 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| SECURITY DEPOSITS | $5,402,815 |
| INTERGOVERNMENTAL RECEIVABLE | $4,774,796 |
| INVENTORY OF SUPPLIES | $2,684,808 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $12,862,419 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| NET PENSION LIABILITY | $83,343,137 |
| NOTES PAYABLE | $1,880,450 |
| INTERGOVERNMENTAL PAYABLE | $632,878 |
| COMPENSATED ABSENCES PAYABLE | $367,901 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $86,224,366 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $117,916,298 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $117,916,298 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $117,916,298 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $120,024,354 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $120,024,354 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $120,024,354 | TotalExpensesPerForm990Amt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (4 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt |
|---|---|---|---|
| BRITTNY PIERSON | |||
| CHIEF OF STAFF | $186,614 | $62,159 | $248,773 |
| RICK TEETERS | |||
| SUPERINTENDENT | $180,409 | $71,753 | $252,162 |
| MICHELE SMITH | |||
| TREASURER | $136,624 | $45,899 | $182,523 |
| CHRISTOPHER MEISTER | |||
| DEPUTY SUP /VP FIN | $127,389 | $34,836 | $162,225 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | ECOT OFFERS A VIABLE ALTERNATIVE TO PREPARE PUPILS WITH THE ACADEMIC FOUNDATION TO BE POSITIVE CONTRIBUTORS TO SOCIETY. ECOT WILL PROVIDE STUDENTS AND FAMILIES WITH A SAFE, SECURE, ELECTRONIC GATEWAY, WHILE INDIVIDUALIZING INSTRUCTION SUPPORTED BY HIGHLY QUALIFIED FACULTY AND STAFF. |
| FORM 990, PAGE 6, PART VI, LINE 11B | ECOT IS REQUIRED TO ELECTRONICALLY EFILE ITS FORM 990. UPON COMPLETION OF THE FORM 990 BY A PUBLIC ACCOUNTING FIRM, THE FORM 990 IS REVIEWED BY THE TREASURER AND THEN FILED WITH THE INTERNAL REVENUE SERVICE. |
| FORM 990, PAGE 6, PART VI, LINE 19 | ECOT PUBLIC DOCUMENTS CAN BE REQUESTED VIA THE ECOT WEBSITE OR AT THE ADMINISTRATIVE OFFICE LOCATION AT 3700 S. HIGH ST., COLUMBUS, OH. |
| FORM 990, PART XI, LINE 9 | DEFERRED OUTFLOW 5,963,194 NET PENSION LIABILITY 94,702,294 CHANGE IN ACCOUNTING PRINCIPAL AND RESTATEMENT OF NET POSITION FOR FISCAL YEAR 2015, THE SCHOOL IMPLEMENTED GASB STATEMENT NO 68, ACCOUNTING AND FINANCIAL REPORTING FOR PENSIONS AND GASB STATEMENT NO. 71, PENSION TRANSITION FOR CONTRIBUTIONS MADE SUBSEQUENT TO THE MEASUREMENT DATE AN AMENDMENT OF GASB STATEMENT NO 68." GASB 68 ESTABLISHED STANDARDS FOR MEASURING AND RECOGNIZING PENSION LIABILITIES, DEFERRED OUTFLOWS OF RESOURCES, DEFERRED INFLOWS OF RESOURCES AND EXPENSE/EXPENDITURE. AS A RESULT OF THIS IMPLEMENTATION, ECOT'S NET POSITION AS OF 6/30/2014 WAS RESTATED. SUMMARY - NET POSITION, JUNE 30, 2014, AS PREVIOUSLY REPORTED 31,808,560 NET PENSION LIABILITY (94,702,294) DEFERRED OUTFLOW PAYMENT SUBSEQUENT TO MEASUREMENT DATE, JUNE 30, 2014 5,963,194 NET POSITION, JUNE 30, 2014, AS RESTATED (56,930,540) |