2024-05-03T10:25:28-05:00 2023-06-30 111986323 MARCUM LLP 3320 WEST MARKET STREET STE 300 FAIRLAWN OH 44333 990 2022-07-01 201824149 WINGS I WING 2168120244 10615 LAMONTIER AVE CLEVELAND OH 44104 STEPHANIE ATAYA FISCAL OFFICER 2168120244 2024-04-24 1 STEPHANIE ATAYA 999009999 0 JEFFREY A FOSTER CPA P00570943 3305648500 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z STEPHANIE ATAYA 10615 LAMONTIER AVE CLEVELAND OH 44104 3541342 0 X N/A X 2011 OH TO PROVIDE INSTRUCTION AT A PUBLIC COMMUNITY SCHOOL FOR GRADES THREE THROUGH SIX. 5 5 28 1 0 0 3279296 3287587 0 0 0 0 2827 253755 3282123 3541342 0 0 0 0 1717689 2163927 0 0 0 1627131 1555340 3344820 3719267 -62697 -177925 2092959 2250805 2890378 3226149 -797419 -975344 TO PROVIDE INSTRUCTION AT A PUBLIC COMMUNITY SCHOOL FOR GRADES THREE THROUGH SIX. 0 0 3482073 PROVIDED EDUCATIONAL SERVICES TO 148 STUDENTS. 3482073 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 0 1 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 23 0 1 28 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 1 0 0 0 X JEFFREY A FOSTER CPA 3305648520 3320 W MARKET STREET SUITE 300 FAIRLAWN OH 44333 JAMES HARDIMAN PRESIDENT 0.50 X X 875 0 0 GEORGE FRASER VICE PRESIDENT 0.30 X X 0 0 0 RONALD GARRISON DIRECTOR 0.30 X 875 0 0 SANDY JONES DIRECTOR 0.30 X 875 0 0 DONALD WILLIAMS DIRECTOR 0.30 X 625 0 0 STEPHANIE ATAYA FISCAL OFFICER 1.00 X 0 0 0 JEFFREY A FOSTER CPA FISCAL OFFICER 1.00 X 0 0 0 3250 0 0 0 0 0 0 GENESIS GROUP & ASSOCIATES LLC 38190 HIGHGATE BLUFF LN WILLOUGHBY OH 44094 EDUCATIONAL MANAGEMENT 565189 1 3287587 3287587 SHARED LEVY PROCEEDS 611710 231476 231476 MISCELLANEOUS REVENUE 611110 22279 22279 253755 3541342 0 0 253755 3250 3250 1587646 1587646 573031 573031 1318146 1318146 12782 12782 104351 104351 SUPPLIES AND MATERIALS 67510 67510 OTHER EXPENSES 52551 52551 3719267 3482073 237194 0 471208 466906 172112 259996 818805 1284955 61856 61856 503127 0 127707 238948 2092959 2250805 348627 222108 1079074 570216 1462677 2433825 2890378 3226149 X -797419 -1034011 58667 -797419 -975344 2092959 2250805 -177925 0 X 0 1 X 0 0 X 61856 61856 0 0 NET OPEB ASSET 238948 238948 NET PENSION 2433825 2433825 3528560 -12782 -12782 3541342 0 3541342 3706485 0 3706485 12782 12782 3719267 PART XI, LINE 2D - OTHER ADJUSTMENTS: INTEREST -12,782. PART XII, LINE 4B - OTHER ADJUSTMENTS: INTEREST 12,782. 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 AND CASINO DISTRIBUTIONS. REVENUES RECEIVED FROM THESE PROGRAMS ARE RECOGNIZED AS OPERATING REVENUES IN THE ACCOUNTING PERIOD IN WHICH ALL ELIGIBILIY REQUIREMENTS HAVE BEEN MET. THE SCHOOL ALSO PARTICIPATES IN THE FEDERAL CHARTER SCHOOL GRANT PROGRAM THROUGH THE OHIO DEPARTMENT OF EDUCATION. FORM 990, PART VI, SECTION A, LINE 3 EFFECTIVE JULY 1, 2016, THE SCHOOL ENTERED INTO A MANAGEMENT AGREEMENT (AGREEMENT) WITH GENESIS GROUP & ASSOCIATES, LLC (GGA, LLC), WHICH IS AN EDUCATIONAL CONSULTING AND MANAGEMENT COMPANY. THE TERM OF THE AGREEMENT WITH GGA, LLC IS FOR 3 YEARS AND WILL RENEW FOR ADDITIONAL, SUCCESSIVE THREE (3) YEAR TERMS UNLESS ONE PARTY NOTIFIES THE OTHER PARTY NO LATER THAN SIX MONTHS PRIOR TO THE TERM EXPIRATION DATE OF ITS INTENTION TO NOT RENEW THE AGREEMENT. SUBSTANTIALLY ALL FUNCTIONS OF THE SCHOOL HAVE BEEN CONTRACTED TO GGA, LLC. GGA, 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 GGA, LLC A MONTHLY CONTINUING FEE OF 15 PERCENT OF THE SCHOOL'S "QUALIFIED GROSS REVENUES", DEFINED IN THE AGREEMENT AS, ALL REVENUES AND INCOME RECEIVED BY THE SCHOOL EXCEPT FOR CHARITABLE CONTRIBUTIONS. THE CONTINUING FEE IS PAID TO GGA, LLC BASED ON THE QUALIFIED GROSS REVENUES. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO 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 REVIEWED BY THE FISCAL OFFICER PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12 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.