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VILLAGE PREPARATORY SCHOOL WOODLAND HILLS CAMPUS: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
VILLAGE PREPARATORY SCHOOL WOODLAND HILLS CAMPUS (EIN 45-2391437)
Tax period
2024-07-01 to 2025-06-30
Filed
2026-02-09
IRS object ID
202610409349300426
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 ReturnHeader

FieldValueIRS element (for citing)
Return2026-02-09T10:09:32-05:00ReturnTs
Tax Period End2025-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN341413003PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Zupka & AssociatesBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line14141 Rockside RoadAddressLine1Txt
CitySeven HillsCityNm
State AbbreviationOHStateAbbreviationCd
ZIP44131ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN452391437EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Village Preparatory School Woodland HillsBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlVILLBusinessNameControlTxt
Phone2162981164PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line19201 Crane AvenueAddressLine1Txt
CityClevelandCityNm
State AbbreviationOHStateAbbreviationCd
ZIP44105ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonCeleste FarmerPersonNm
Person TitleTreasurerPersonTitleTxt
Signature2025-11-04SignatureDt
Discuss With Paid PreparerfalseDiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSarah SalnajsPreparerPersonNm
PTINP02531601PTIN
Phone2164756136PhoneNum
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

Principal Ofcr Business Name PrincipalOfcrBusinessName

FieldValueIRS element (for citing)
Business Name Line1Ronald BrownriggBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line19201 Crane AvenueAddressLine1Txt
CityClevelandCityNm
State AbbreviationOHStateAbbreviationCd
ZIP44105ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$10,626,727GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website Addressbreakthroughschools.orgWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2011FormationYr
Legal Domicile StateOHLegalDomicileStateCd
Activity Or MissionThe Prep Schools mission is to provide a high quality, academically rigorous education for all college bound scholar. We empower our scholars to think critically, assumes social responsibility, and serve as advocates for themselves and the community.ActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee128TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$8,737,504PYContributionsGrantsAmt
CY Contributions Grants$8,965,098CYContributionsGrantsAmt
PY Program Service Revenue$176,311PYProgramServiceRevenueAmt
CY Program Service Revenue$29,158CYProgramServiceRevenueAmt
PY Investment Income$418,800PYInvestmentIncomeAmt
CY Investment Income$320,350CYInvestmentIncomeAmt
PY Other Revenue$1,056,695PYOtherRevenueAmt
CY Other Revenue$1,312,121CYOtherRevenueAmt
PY Total Revenue$10,389,310PYTotalRevenueAmt
CY Total Revenue$10,626,727CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$4,535,690PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$6,038,715CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$6,285,115PYOtherExpensesAmt
CY Other Expenses$7,061,728CYOtherExpensesAmt
PY Total Expenses$10,820,805PYTotalExpensesAmt
CY Total Expenses$13,100,443CYTotalExpensesAmt
PY Revenues Less Expenses-$431,495PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$2,473,716CYRevenuesLessExpensesAmt
Total Assets BOY$18,175,818TotalAssetsBOYAmt
Total Assets EOY$15,628,742TotalAssetsEOYAmt
Total Liabilities BOY$14,838,238TotalLiabilitiesBOYAmt
Total Liabilities EOY$14,764,878TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$3,337,580NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$863,864NetAssetsOrFundBalancesEOYAmt
MissionThe Prep Schools mission is to provide a high quality, academically rigorous for all college bound scholar. We empower our scholars to think critically, assumes social responsibility, and serve as advocates for themselves and the community.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$8,591,080ExpenseAmt
Revenue$1,131,962RevenueAmt
DescThe school is defined by the high structured school found in many of our nations top-performing urban school. The school focuses on reading and math instruction integrating technology, and features two teachers in each classroom. Teachers are passionate and committed, and every minute is used to the fullest. Although young, the scholars are held to high behavioral and academic standards, and understand that they attend school with college as their long-term goal. All classrooms are named after and decorated as specific colleges as a creative way to motivate and remind standards deserve review and remediation.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$526,058ExpenseAmt
Revenue$529,667RevenueAmt
FieldValueIRS element (for citing)
Total Program Service Expenses$9,117,138TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsYes (true)ReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingYes (true)SchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Invest Tax Exempt BondsfalseInvestTaxExemptBondsInd
Escrow AccountfalseEscrowAccountInd
On Behalf Of IssuerfalseOnBehalfOfIssuerInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document21IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee128EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Form990 T FiledfalseForm990TFiledInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Form8886 T FiledfalseForm8886TFiledInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Nondeductible Contri DisclfalseNondeductibleContriDisclInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Quid Pro Quo Contri DisclfalseQuidProQuoContriDisclInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
DAF Excess Business HoldingsfalseDAFExcessBusinessHoldingsInd
Taxable DistributionsfalseTaxableDistributionsInd
Distribution To DonorfalseDistributionToDonorInd
Org Filed In Lieu Of Form1041falseOrgFiledInLieuOfForm1041Ind
Licensed More Than One StatefalseLicensedMoreThanOneStateInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Form720 FiledfalseForm720FiledInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Excs Tax Sect4951 Or4952 Or4953falseExcsTaxSect4951Or4952Or4953Ind
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (true)DelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Policies Reference ChaptersfalsePoliciesReferenceChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Written Policy Or ProcedurefalseWrittenPolicyOrProcedureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonCeleste Farmer School TreasurerPersonNm
Phone2164562086PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13615 Superior AvenueAddressLine1Txt
CityClevelandCityNm
State AbbreviationOHStateAbbreviationCd
ZIP44114ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtKey EmployeeKeyEmployeeIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerInd
Ronal Brownrigg
Principal40Yes (X)$99,729$0$0
Aditi Garg
Board Chair0.50$0$0$0Yes (X)Yes (X)
Michelle Harris
Secretary0.50$0$0$0Yes (X)Yes (X)
Reggie Novak
Finance Chair0.50$0$0$0Yes (X)Yes (X)
Cecil Lipscomb
Board Member0.50$0$0$0Yes (X)
Grady Burrows
Board Member0.50$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$99,729TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
Breakthrough Public Schools
3615 Superior AveClevelandOH44114Management$3,850,751
FOB RE LLC
3615 Superior AveClevelandOH44114Real Estate$568,469
AVI Foodsystems
2590 Elm Road NEWarrenOH44483Food service$511,890
Open Door Academy
1472 East 36th StreetClevelandOH44114Afterschool$295,772
Buckeye Community
3021 East DublinColumbusOH43231$232,539
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K10CntrctRcvdGreaterThan100KCnt
Government Grants$8,887,167GovernmentGrantsAmt
All Other Contributions$77,931AllOtherContributionsAmt
Total Contributions$8,965,098TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescOther Operating RevenuesDesc
Business900099BusinessCd
Total Revenue Column$29,158TotalRevenueColumnAmt
Related Or Exempt Func Income$29,158RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$29,158TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$320,350TotalRevenueColumnAmt
Related Or Exempt Func Income$320,350RelatedOrExemptFuncIncomeAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$0RealAmt
Personal$0PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$0SecuritiesAmt
Other$0OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Income From Gaming NetIncomeFromGamingGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescTax DistributionDesc
Business900099BusinessCd
Total Revenue Column$1,312,121TotalRevenueColumnAmt
Related Or Exempt Func Income$1,312,121RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$1,312,121OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$10,626,727TotalRevenueColumnAmt
Related Or Exempt Func Income$1,661,629RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$99,729TotalAmt
Program Services$84,770ProgramServicesAmt
Management And General$14,959ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$5,128,707TotalAmt
Program Services$4,359,401ProgramServicesAmt
Management And General$769,306ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$168,449TotalAmt
Program Services$143,182ProgramServicesAmt
Management And General$25,267ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$641,830TotalAmt
Program Services$545,556ProgramServicesAmt
Management And General$96,274ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$2,177,589TotalAmt
Program Services$0ProgramServicesAmt
Management And General$2,177,589ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$3,100,908TotalAmt
Program Services$2,714,680ProgramServicesAmt
Management And General$386,228ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$279,970TotalAmt
Program Services$237,975ProgramServicesAmt
Management And General$41,995ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$10,848TotalAmt
Program Services$9,221ProgramServicesAmt
Management And General$1,627ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$313,893TotalAmt
Program Services$313,893ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$446,981TotalAmt
Program Services$0ProgramServicesAmt
Management And General$446,981ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
Materials and Supplies$630,429$622,516$7,913
Other$101,110$85,944$15,166

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
Program Services$0ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$13,100,443TotalAmt
Program Services$9,117,138ProgramServicesAmt
Management And General$3,983,305ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$118,079BOYAmt
EOY$601,961EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$8,070,292BOYAmt
EOY$5,455,412EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$594,620BOYAmt
EOY$493,850EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$21,290BOYAmt
EOY$1,305EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$290BOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$8,011,841LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$1,789,181LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$6,669,641BOYAmt
EOY$6,222,660EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$2,701,606BOYAmt
EOY$2,853,554EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$18,175,818BOYAmt
EOY$15,628,742EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$602,866BOYAmt
EOY$1,254,793EOYAmt

Grants Payable GrantsPayableGrp

FieldValueIRS element (for citing)
BOY$55,612BOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$5,851,572BOYAmt
EOY$5,580,860EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$8,328,188BOYAmt
EOY$7,929,225EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$14,838,238BOYAmt
EOY$14,764,878EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,617,508BOYAmt
EOY$287,052EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,337,580BOYAmt
EOY$863,864EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$18,175,818BOYAmt
EOY$15,628,742EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$2,473,716ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewYes (true)AccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteefalseAuditCommitteeInd
Federal Grant Audit RequiredYes (true)FederalGrantAuditRequiredInd
Federal Grant Audit PerformedYes (true)FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Minimum Asset Amount MinimumAssetAmountGrp

Average Monthly FMV Of Sec AverageMonthlyFMVOfSecGrp

FieldValueIRS element (for citing)
Prior Year$0PriorYearAmt

Average Monthly Cash Balances AverageMonthlyCashBalancesGrp

FieldValueIRS element (for citing)
Prior Year$0PriorYearAmt

FMV Other Non Exempt Use Asset FMVOtherNonExemptUseAssetGrp

FieldValueIRS element (for citing)
Prior Year$0PriorYearAmt

Total FMV Of Non Exempt Use Asset TotalFMVOfNonExemptUseAssetGrp

FieldValueIRS element (for citing)
Prior Year$0PriorYearAmt
Current Year$0CurrentYearAmt
FieldValueIRS element (for citing)
Discount Claimed$0DiscountClaimedAmt

Acquisition Indebtedness AcquisitionIndebtednessGrp

FieldValueIRS element (for citing)
Prior Year$0PriorYearAmt

Adjusted FMV Less Indebtedness AdjustedFMVLessIndebtednessGrp

FieldValueIRS element (for citing)
Prior Year$0PriorYearAmt

Cash Deemed Charitable CashDeemedCharitableGrp

FieldValueIRS element (for citing)
Prior Year$0PriorYearAmt

Net Vl Non Exempt Use Assets NetVlNonExemptUseAssetsGrp

FieldValueIRS element (for citing)
Prior Year$0PriorYearAmt

Pct Of Net Vl Non Exempt Use Ast PctOfNetVlNonExemptUseAstGrp

FieldValueIRS element (for citing)
Prior Year$0PriorYearAmt

Recoveries PY Distri Min Asset RecoveriesPYDistriMinAssetGrp

FieldValueIRS element (for citing)
Prior Year$0PriorYearAmt

Total Minimum Asset TotalMinimumAssetGrp

FieldValueIRS element (for citing)
Prior Year$0PriorYearAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
CY Adj Net Income Distributable$0CYAdjNetIncomeDistributableAmt
CY Pct85 Adjusted Net Income$0CYPct85AdjustedNetIncomeAmt
CY Total Min Ast Distributable$0CYTotalMinAstDistributableAmt
CY Greater Adjusted Minimum$0CYGreaterAdjustedMinimumAmt
CY Income Tax Imposed PY$0CYIncomeTaxImposedPYAmt
CY Distributable As Adjusted$0CYDistributableAsAdjustedAmt

Distributions DistributionsGrp

FieldValueIRS element (for citing)
CY Paid Accomplish Exempt Prps$0CYPaidAccomplishExemptPrpsAmt
CY Pd In Excess Income Activity$0CYPdInExcessIncomeActivityAmt
CY Administrative Expense Paid$0CYAdministrativeExpensePaidAmt
Exempt Use Assets Acquis Paid$0ExemptUseAssetsAcquisPaidAmt
Qualified Set Aside$0QualifiedSetAsideAmt
CY Other Distributions$0CYOtherDistributionsAmt
CY Total Annual Distributions$0CYTotalAnnualDistributionsAmt
CY Distri Attentive Suprt Org$0CYDistriAttentiveSuprtOrgAmt
CY Distributable As Adjusted$0CYDistributableAsAdjustedAmt
CY Distribution Yr0CYDistributionYrRt

Distribution Allocations DistributionAllocationsGrp

FieldValueIRS element (for citing)
CY Distributable As Adjusted$0CYDistributableAsAdjustedAmt
Underdistributions$0UnderdistributionsAmt
Excess Distribution Cyov Yr5$0ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$0ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$0ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$0ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$0ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$0TotalExcessDistributionCyovAmt
Cyov Applied Underdistri PY$0CyovAppliedUnderdistriPYAmt
Cyov Applied Underdistr CPY$0CyovAppliedUnderdistrCPYAmt
Carryover PY Not Applied$0CarryoverPYNotAppliedAmt
Excess Distribution Cyov$0ExcessDistributionCyovAmt
CY Total Annual Distributions$0CYTotalAnnualDistributionsAmt
CY Distrib App Underdistri PY$0CYDistribAppUnderdistriPYAmt
CY Distri App Distributable$0CYDistriAppDistributableAmt
Excess Distribution$0ExcessDistributionAmt
Remaining Underdistri PY$0RemainingUnderdistriPYAmt
Remaining Underdistri CY$0RemainingUnderdistriCYAmt
Excess Distri Cyov To Next Yr$0ExcessDistriCyovToNextYrAmt
Excess From Year5$0ExcessFromYear5Amt
Excess From Year4$0ExcessFromYear4Amt
Excess From Year3$0ExcessFromYear3Amt
Excess From Year2$0ExcessFromYear2Amt
Excess From Year1$0ExcessFromYear1Amt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Disclosed Org Leg CtrlfalseDisclosedOrgLegCtrlInd
Disclosed For Charitable PrpsfalseDisclosedForCharitablePrpsInd
Written Policy MonitoringfalseWrittenPolicyMonitoringInd
Section170h Rqr StsfdfalseSection170hRqrStsfdInd
Solicited Assets SalefalseSolicitedAssetsSaleInd
Agent Trustee EtcfalseAgentTrusteeEtcInd
Ending Balance$0EndingBalanceAmt
Incl Escrow Custodial Acct LiabfalseInclEscrowCustodialAcctLiabInd

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
End Year Balance$0EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
End Year Balance$0EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
End Year Balance$0EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
End Year Balance$0EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
End Year Balance$0EndYearBalanceAmt
FieldValueIRS element (for citing)
Endowments Held Unrelated OrgfalseEndowmentsHeldUnrelatedOrgInd
Endowments Held Related OrgfalseEndowmentsHeldRelatedOrgInd
Related Org List Sch RfalseRelatedOrgListSchRInd

Land LandGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$0InvestmentCostOrOtherBasisAmt
Book Value$0BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Book Value$0BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,395,646OtherCostOrOtherBasisAmt
Depreciation$279,128DepreciationAmt
Book Value$1,116,518BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$23,989OtherCostOrOtherBasisAmt
Depreciation$23,989DepreciationAmt
Book Value$0BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$6,592,206OtherCostOrOtherBasisAmt
Depreciation$1,486,064DepreciationAmt
Book Value$5,106,142BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$6,222,660TotalBookValueLandBuildingsAmt
Total Book Value Securities$0TotalBookValueSecuritiesAmt
Total Book Value Program Rltd$0TotalBookValueProgramRltdAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDescBook ValueBookValueAmt
Net OPEB Asset$545,917
Deferred Outflows of Resources$2,307,637
FieldValueIRS element (for citing)
Total Book Value Other Assets$2,853,554TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDescAmtAmt
Net Pension Liability$6,160,657
Net OPEB Liability$126,525
Deferred Inflows of Resources$1,642,043
FieldValueIRS element (for citing)
Total Liability$7,929,225TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt$10,626,727TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$10,626,727RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$10,626,727TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$13,100,443TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$13,100,443ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$13,100,443TotalExpensesPerForm990Amt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (true)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (true)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediafalsePlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (true)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (true)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (true)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (true)MaintainCpyOfAllSolInd
Discriminate Race Stdnts RghtsfalseDiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss PlcyfalseDiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm FcultyfalseDiscriminateRaceEmplmFcultyInd
Discriminate Race SchsfalseDiscriminateRaceSchsInd
Discriminate Race Educ PlcyfalseDiscriminateRaceEducPlcyInd
Discriminate Race Use Of FcltsfalseDiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt ProgfalseDiscriminateRaceAthltProgInd
Discriminate Race Other ActyfalseDiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (true)GovernmentFinancialAidRcvdInd
Government Financial Aid RvkdfalseGovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (true)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePart I, Line 6aFormAndLineReferenceDesc
ExplanationThe School receives state and federal grants as assistance for studentsExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Part VI, Line 11b - Process used by the organization to review this 990 returnForm 990 is sent to the Finance Committee of the Board for review.
Part VI, Line 12c - Monitoring and enforcement of conflict of interest policyThe Organization's board and management review compliance with the conflict of interest policy.
Part VI, Line 15a/15b - Compensation review processThe Organization's board determines appropriate compensation using comparability data.
Part VI, Line 19 - How organization makes records publicDocuments are available upon request.
Part VI, Line 3 - Management CompanyBreakthrough Public School Services: Administration, Operation, Human Resources, Student Recruitment, Information Technology Support, Finance and Accounting.
Part IX, Line 11g - OtherThis line includes the following expenses: $2,017,033 of Professional and Technical Services, $18,813 of Communications, $66,641 of Utilities, $528,752of Contracted Craft or Trade Services, $311,575 of Pupil Transportation, and $158,094 of Other Expenses for a total of $3,100,908.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (4 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtControlled OrganizationControlledOrganizationInd
Village Preparatory School
East 36th StreetClevelandOH44114262367774Public SchoolOH501(c)(3)2NAfalse
Village Preparatory School III
940 Willard AvenueClevelandOH44102810807096Public SchoolOH501(c)(3)2NAfalse
Citizens Academy Southeast
15700 Lotus DrClevelandOH44128472352640Public SchoolOH501(c)(3)2NAfalse
Citizens Leadership Academy East
12523 Woodside AvenueClevelandOH44108815264615Public SchoolOH501(c)(3)2NAfalse
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgfalseGiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgfalseGiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgfalseRentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgfalseRentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgfalsePerformOfServicesByOtherOrgInd
Sharing Of FacilitiesfalseSharingOfFacilitiesInd
Paid Employees SharingfalsePaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (true)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (2 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmt
Citizens Academy Southeast
p$15,892
Village Preparatory School
p$36,786