ELECTRONIC CLASSROOM OF TOMORROW: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: ELECTRONIC CLASSROOM OF TOMORROW (EIN 34-1922362)
Tax period: 2011-07-01 to 2012-06-30
Filed: 2013-04-30
IRS object ID: 201301209349300140
Schema version: 2011v1.5
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 J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-04-30T13:52:29-05:00	Timestamp
Tax Period End Date	2012-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	WHALEN & COMPANY CPAS	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	250 WEST OLD WILSON BRIDGE ROAD STE	AddressLine1
City	WORTHINGTON	City
State	OH	State
ZIP Code	43085	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2011-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	341922362	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	ELECTRONIC CLASSROOM OF TOMORROW	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	ELEC	NameControl
Phone	6144928884	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	3700 S HIGH STREET	AddressLine1
Address Line2	ROOM/SUITE 95	AddressLine2
City	COLUMBUS	City
State	OH	State
ZIP Code	43207	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	MICHELE SMITH	Name
Title	TREASURER	Title
Phone	6144928884	Phone
Date Signed	2013-04-19	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	PATRICK J MCCLARY CPA	Name
Phone	6143964200	Phone
Date Prepared	2013-04-19	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2011	TaxYear
Build TS	2016-03-07 17:11:31Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Gross Receipts	88355419	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	WWW.ECOTOHIO.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Activity Or Mission Description	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.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	5	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	5	NbrIndependentVotingMembers
Total Nbr Employees	1089	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	83259598	ContributionsGrantsPriorYear
Contributions Grants Current Year	88246842	ContributionsGrantsCurrentYear
Program Service Revenue CY	0	ProgramServiceRevenueCY
Investment Income Prior Year	78245	InvestmentIncomePriorYear
Investment Income Current Year	70131	InvestmentIncomeCurrentYear
Other Revenue Prior Year	17871	OtherRevenuePriorYear
Other Revenue Current Year	38446	OtherRevenueCurrentYear
Total Revenue Prior Year	83355714	TotalRevenuePriorYear
Total Revenue Current Year	88355419	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	37240712	SalariesEtcPriorYear
Salaries Etc Current Year	44540780	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	41304989	OtherExpensePriorYear
Other Expenses Current Year	46054288	OtherExpensesCurrentYear
Total Expenses Prior Year	78545701	TotalExpensesPriorYear
Total Expenses Current Year	90595068	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	4810013	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-2239649	RevenuesLessExpensesCY
Total Assets BOY	36192963	TotalAssetsBOY
Total Assets EOY	36766392	TotalAssetsEOY
Total Liabilities BOY	10028380	TotalLiabilitiesBOY
Total Liabilities EOY	10223794	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	26164583	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	26542598	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	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.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	85617515	Expense
Description	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.	Description
Total Program Service Expense	85617515	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	true	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	true	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	120	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	1089	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	5	NbrVotingGoverningBodyMembers
Number Independent Voting Members	5	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	false	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	false	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	false	RegularMonitoringEnforcement
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	OH	StatesWhereCopyOfReturnIsFiled
Own Website	X	OwnWebsite
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	MICHELE SMITH	NamePerson
Telephone Number	6144928884	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	3700 S HIGH ST SUITE 139	AddressLine1
City	COLUMBUS	City
State	OH	State
ZIP Code	43207	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (12 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	Key EmployeeKeyEmployee	Highest Compensated EmployeeHighestCompensatedEmployee
DONNA WIHL
BOARD SECRET	1.00	X	16800	0	2751
VINCE RESOR
1ST VICE CHA	1.00	X	5000	0	0
ANDREW BRUSH
2ND VICE CHA	1.00	X	5000	0	0
GREGORY RANDALL
BOARD MEMBER	1.00	X	4675	0	0
SHIRLEY SPELLMAN
BOARD CHAIRM	1.00	X	4575	0	0
MATTHEW OTTIGER
BOARD MEMBER	1.00	X	4150	0	0
KRISTAN KASK
ASSOC SUPERI	40.00		152200	0	48008	X
STEVE SELLERS
CHIEF OPERAT	40.00		146363	0	47089		X
MICHELE SMITH
TREASURER	40.00		121435	0	38578		X
CHRISTOPHER MEISTER
VP FINANCE	40.00		120851	0	16864		X
DAVID LARUE
DIRECTOR IT	40.00		120343	0	16793		X
KATHY FERGUSON
LEGAL COUNSE	40.00		116926	0	17032		X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	818318	TotalReportableCompFromOrg
Total Other Compensation	187115	TotalOtherCompensation
Number Individuals GT100 K	13	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	true	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (5 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
IQ INNOVATIONS
PO BOX 163849	COLUMBUS	OH	43216	CURRICULUM SVS	13637501
MCPC INC
PO BOX 643283	PITTSBURG	PA	15264	COMPUTER CONSLT	8321442
ALTAIR LEARNING MANAGEMENT INC
PO BOX 2886	COLUMBUS	OH	43216	MGMT COMPANY	3409375
US CARGO & COURIER SERVICE
PO BOX 631555	CINCINNATI	OH	45263	COMPUTER SHIP	2188764
STRATEGIC MEDIA PLACEMENT
7669 STAGERS LOOP	DELAWARE	OH	43015	MEDIA BUYER	818652

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	39	NumberOfContractorsGT100K
Government Grants	88246842	GovernmentGrants
Total Contributions	88246842	TotalContributions

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	70131	TotalRevenueColumn
Exclusion	$70,131	ExclusionAmount

Other Revenue Misc OtherRevenueMisc (2 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	ExclusionExclusionAmount
OTHER OPERATING INCOME	29192	$29,192
CLASSROOM FEES	9254	$9,254

Field	Value	IRS element (for citing)
Total Other Revenue	38446	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	88355419	TotalRevenueColumn
Exclusion	$108,577	ExclusionAmount

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	32234519	Total
Program Services	30671182	ProgramServices
Management And General	1563337	ManagementAndGeneral

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	1040798	Total
Program Services	1040798	ProgramServices

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	11265463	Total
Program Services	11040154	ProgramServices
Management And General	225309	ManagementAndGeneral

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	309425	Total
Program Services	278482	ProgramServices
Management And General	30943	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	514826	Total
Program Services	514826	ProgramServices

Interest Interest

Field	Value	IRS element (for citing)
Total	87972	Total
Program Services	87972	ProgramServices

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	1482566	Total
Program Services	1482566	ProgramServices

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
MATERIALS AND SUPPLIES	23618004	23618004
PROFESSIONAL & TECH SERV	8872619	5714655	3157964
COMMUNICATIONS	7918039	7918039
PROPERTY SERVICES	1089722	1089722

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	2161115	Total
Program Services	2161115	ProgramServices

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	90595068	Total
Program Services	85617515	ProgramServices
Management And General	4977553	ManagementAndGeneral
Fundraising	0	Fundraising

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	18238085	BOY
EOY	19514464	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	22128	BOY
EOY	12162	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	1500469	BOY
EOY	2948899	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	10462829	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	4349385	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	6726457	BOY
EOY	6113444	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	9705824	BOY
EOY	8177423	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	36192963	BOY
EOY	36766392	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	8315614	BOY
EOY	7212062	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	1712766	BOY
EOY	3011732	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	10028380	BOY
EOY	10223794	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	11708822	BOY
EOY	14291490	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	8514791	BOY
EOY	6137664	EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	5940970	BOY
EOY	6113444	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	26164583	BOY
EOY	26542598	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	36192963	BOY
EOY	36766392	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	-2239649	ReconcilationRevenueExpenses
Reconcilation Other Changes	2617664	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	true	FederalGrantAuditRequired
Federal Grant Audit Performed	true	FederalGrantAuditPerformed

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org170b1 Avi	X	PubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	56476054	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	64202580	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	70631053	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	83259598	CurrentTaxYearMinus1Year
Current Tax Year	88246842	CurrentTaxYear
Total	362816127	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	56476054	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	64202580	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	70631053	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	83259598	CurrentTaxYearMinus1Year
Current Tax Year	88246842	CurrentTaxYear
Total	362816127	Total

Field	Value	IRS element (for citing)
Public Support Total170	362816127	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	480010	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	137216	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	86874	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	68497	CurrentTaxYearMinus1Year
Current Tax Year	70131	CurrentTaxYear
Total	842728	Total

Other Income170 OtherIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	8946	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	9193	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	15718	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	17871	CurrentTaxYearMinus1Year
Current Tax Year	38446	CurrentTaxYear
Total	90174	Total

Field	Value	IRS element (for citing)
Total Support	363749029	TotalSupport
Public Support Pertcentage170	0.99740	PublicSupportPertcentage170
Public Support Pertcent Prior Year	0.99580	PublicSupportPertcentPriorYear
Thirty Three Percnt Tests CY170	X	ThirtyThreePercntTestsCY170

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Disclosed Orgs Legal Control	false	DisclosedOrgsLegalControl
Disclosed For Charitable Purposes	false	DisclosedForCharitablePurposes
Written Policy Monitoring	false	WrittenPolicyMonitoring
Sect170h Requirements Satisfied	false	Sect170hRequirementsSatisfied
Solicited Assets For Sale	false	SolicitedAssetsForSale
Agent Trustee Etc	false	AgentTrusteeEtc
Included On FS	false	IncludedOnFS
Endowments Held By Unrelated Orgs	false	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs
Are Related Orgs Listed Schedule R	false	AreRelatedOrgsListedScheduleR

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	3250000	OtherCostOrOtherBasis
Book Value	3250000	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	7212829	OtherCostOrOtherBasis
Depreciation	4349385	Depreciation
Book Value	2863444	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	6113444	TotalOfBookValueLandBuildings

Other Assets OtherAssets (3 entries)

DescriptionDescription	Book ValueBookValue
INTERGOVERNMENTAL RECEIVABLE	3624939
SECURITY DEPOSITS	3153061
INVENTORY OF SUPPLIES	1399423

Field	Value	IRS element (for citing)
Total Book Value Other Assets	8177423	TotalBookValueOtherAssets

Other Liabilities OtherLiabilities (4 entries)

DescriptionDescription	AmountAmount
NOTES PAYABLE	$1,977,893
INTERGOVERNMENTAL PAYABLE	$711,336
COMPENSATED ABSENCES PAYABLE	$322,503
CAPITAL LEASES PAYABLE

Field	Value	IRS element (for citing)
Total Of Amounts	3011732	TotalOfAmounts

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Written Employment Contract	X	WrittenEmploymentContract
Compensation Survey	X	CompensationSurvey
Board Or Committee Approval	X	BoardOrCommitteeApproval
Severance Payment	false	SeverancePayment
Supplemental Nonqual Retire Plan	false	SupplementalNonqualRetirePlan
Equity Based Comp Arrangement	false	EquityBasedCompArrangement
Comp Based On Revenue Of Filing Org	false	CompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related Orgs	false	CompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing Org	false	CompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate Orgs	false	CompBasedNetEarningsRelateOrgs
Any Non Fixed Payments	false	AnyNonFixedPayments
Initial Contract Exception	false	InitialContractException

Form990 Schedule J Part II Form990ScheduleJPartII (3 entries)

Base Compensation Filing OrgBaseCompensationFilingOrg	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg	Total Compensation Filing OrgTotalCompensationFilingOrg
KRISTAN KASK
152200	48008	200208
STEVE SELLERS
146363	47089	193452
MICHELE SMITH
121435	38578	160013

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (4 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ORGANIZATION'S MISSION	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.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	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 CONTROLLER AND TREASURER AND THEN FILED WITH THE INTERNAL REVENUE SERVICE.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	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.
OTHER CHANGES IN NET ASSETS EXPLANATION	FORM 990, PART XI, LINE 5	FOR THE 2011 REPORTING YEAR, NONCURRENT LIABILITIES INCLUDED MERIT INCENTIVES PAYABLE. MONIES ARE NOT ACTUALLY A LIABILITY UNTIL COMMITTED TO BE PAID. THIS WAS CORRECTED FOR 2012. THE RESTATEMENT HAD THE FOLLOWING EFFECT ON NET ASSETS AT JUNE 30, 2011: AMOUNT NET ASSETS, JUNE 30, 2011, AS PREVIOUSLY REPORTED 26,164,583 RESTATEMENT OF NONCURRENT LIABILITIES + 2,617,664 NET ASSETS, JUNE 30, 2011, AS RESTATED 28,782,247