2024-02-07T09:37:10-05:00 2023-06-30 472461346 WELLS CPA LLC 215 N FRONT ST STE 110 COLUMBUS OH 43215 990 2022-07-01 202658050 EARLY COLLEGE ACADEMY EARL 6142984742 137 E STATE STREET COLUMBUS OH 43215 ANDREW SCHABO ESQ PRESIDENT 6143135462 2024-02-06 ANDREW SCHABO 999009999 false DONALD WELLS P01867509 6143968974 2024-02-06 X 2022 2023-04-26 12:10:37Z ANDREW SCHABO ESQ 137 E STATE STREET COLUMBUS OH 43215 1634671 false X NA X SCHOOL 2006 OH STUDENTS WILL ACHIEVE INDIVIDUALLY ESTABLISHED ACADEMIC GOALS SO THEY ARE PREPARED FOR THEIR NEXT LEVEL OF LEARNING AND WILL GRADUATE PREPARED FOR THE COLLEGE OF THEIR CHOICE AND WORKFORCE. 5 5 24 0 246762 688554 961301 928097 220 975 14862 17045 1223145 1634671 0 0 741882 883712 0 0 715303 663807 1457185 1547519 -234040 87152 2809312 2651623 3914676 3669835 -1105364 -1018212 X STUDENTS WILL ACHIEVE INDIVIDUALLY ESTABLISHED ACADEMIC GOALS SO THEY ARE PREPARED FOR THEIR NEXT LEVEL OF LEARNING AND WILL GRADUATE PREPARED FOR THE COLLEGE OF THEIR CHOICE AND WORKFORCE. EACH STUDENT IS HIGHLY EDUCATED, PREPARED FOR LEADERSHIP AND SERVICE AND EMPOWERED FOR SUCCESS AS A CITIZEN IN A GLOBAL COMMUNITY. false false 1547519 928097 STUDENTS WILL ACHIEVE INDIVIDUALLY ESTABLISHED ACADEMIC GOALS SO THEY ARE PREPARED FOR THEIR NEXT LEVEL OF LEARNING AND WILL GRADUATE PREPARED FOR THE COLLEGE OF THEIR CHOICE AND WORKFORCE. EACH STUDENT IS HIGHLY EDUCATED, PREPARED FOR LEADERSHIP AND SERVICE AND EMPOWERED FOR SUCCESS AS A CITIZEN IN A GLOBAL COMMUNITY. 1547519 true true false false false false false false false false true false false true true false true false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 2 0 true 24 true false false false false false false false false X 5 5 false false false false false false false true true false false true true true false true false true true false OH X CHARTER SCHOOL SPECIALIST 4193459536 40 HILL ROAD SOUTH PICKERINGTON OH 43147 X ANDREW SCHABO ESQ PRESIDENT 2.00 X X 0 0 0 ERIC BRANDON VICE PRESIDE 2.00 X X 0 0 0 VALERIE JOHNSON BOARD MEMBER 2.00 X 0 0 0 DONALD J WASHINGTON BOARD MEMBER 2.00 X 0 0 0 AC SALLEE ESQ BOARD MEMBEE 2.00 X 0 0 0 false false false 638554 50000 688554 STATE FOUNDATION 900099 858657 858657 PROGRAM SERVICE FEES 900099 69440 69440 928097 975 975 OTHER OPERATING REVENUE 900099 17045 17045 17045 1634671 946117 820027 820027 63685 63685 196947 196947 37564 37564 30439 30439 124627 124627 218826 218826 MATERIAL AND SUPPLIES 34952 34952 OTHER PURCHASE SERVICE 17740 17740 OTHER OPERATING EXPENSES 2013 2013 TUITION 699 699 1547519 1547519 0 0 152196 135026 103697 104516 52441 115367 7418 8952 2340964 570216 1989574 1770748 503986 517014 2809312 2651623 2048974 1855991 1865702 1813844 3914676 3669835 X -1186050 -1218650 80686 200438 -1105364 -1018212 2809312 2651623 X 87152 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 225490 111521 113969 94014 81813 12201 2021460 376882 1644578 1770748 DEFERRED OUTFLOWS FOR PENSION 363820 NET OPEB ASSET 153194 517014 NET PENSION LIABILITY 1395537 DEFERRED INFLOWS FOR PENSION 399401 NET OPEB LIABILITY 18906 1813844 1510044 -124627 -124627 1634671 1634671 1422892 1422892 124627 124627 1547519 SCHEDULE D, PAGE 4, PART XI, LINE 2D INTEREST AND FISCAL CHARGES -124,627 SCHEDULE D, PAGE 4, PART XII, LINE 4B INTEREST AND FISCAL CHARGES 124,627 true true true true true true true false false false false false false false false true false true SCHEDULE E, LINE 3 SEE SCH E PAGE 2 SCHEDULE E, LINE 6 THE SCHOOL RECEIVES STATE FOUNDATION MONIES BASED ON ENROLLMENT. SCHEDULE E THE SCHOOL INCLUDES ITS NONDISCRIMINATION POLICY ON ALL STATIONARY, ADMISSION DOCUMENTS, RECRUITMENT DOCUMENTS AND ALL FORMS TO PARENTS. THE POLICY STATES THAT EARLY COLLEGE ACADEMY DOES NOT DISCRIMINATE BECAUSE OF RACE, COLOR, NATIONAL ORIGIN, RELIGION, SEX OR HANDICAP WITH REGARD TO ADMISSION ACCESS, TREATMENT, OR EMPLOYMENT. THE POLICY IS APPPICABLE TO ALL PROGRAMS AND ACTIVITIES. FORM 990 - ORGANIZATION'S MISSION STUDENTS WILL ACHIEVE INDIVIDUALLY ESTABLISHED ACADEMIC GOALS SO THEY ARE PREPARED FOR THEIR NEXT LEVEL OF LEARNING AND WILL GRADUATE PREPARED FOR THE COLLEGE OF THEIR CHOICE AND WORKFORCE. EACH STUDENT IS HIGHLY EDUCATED, PREPARED FOR LEADERSHIP AND SERVICE AND EMPOWERED FOR SUCCESS AS A CITIZEN IN A GLOBAL COMMUNITY. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS PROVIDED TO THE BOARD MEMBERS FOR REVIEW AFTER IT HAS BEEN REVIEWED BY THE SCHOOL'S TREASURER. THE BOARD MEMBERS ARE PROVIDED A FEW DAYS FOR REVIEW AND COMMENTS BEFORE THE RETURN IS FINALIZED FOR MAILING TO THE IRS. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD MEMBERS RESEARCHED WHAT LOCAL BOARDS ARE PAYING THEIR CHIEF ACADEMIC OFFICER AND KEY EMPLOYEES. THEY MADE A DECISION AS TO THE COMPENSATION PACKAGE THEY WANTED TO OFFER. THE BOARD APPROVED THE PACAKAGE AND THEN SENT IT TO EDUCATIONAL SERVICE CENTER OF CENTRAL OHIO TO BE APPROVED BY THEIR BOARD. THEIR BOARD FURTHER REVIEWED AND RESEARCHED THE COMPENSATION PACKAGE TO SEE IF IT WAS IN LINE WITH WHAT OTHER LOCAL AND STATE DISTRICTS WERE PAYING. THEY AGREED AND APPROVED IT AS WELL. FORM 990, PAGE 6, PART VI, LINE 15B THE BOARD MEMBERS RESEARCHED WHAT LOCAL BOARDS ARE PAYING THEIR CHIEF ACADEMIC OFFICER AND KEY EMPLOYEES. THEY MADE A DECISION AS TO THE COMPENSATION PACKAGE THEY WANTED TO OFFER. THE BOARD APPROVED THE PACAKAGE AND THEN SENT IT ON TO CENTRAL OHIO SERVICE CENTER TO BE APPROVED BY THEIR BOARD. THEIR BOARD FURTHER REVIEWED AND RESEARCHED THE COMPENSATION PACKAGE TO SEE IF IT WAS IN LINE WITH WHAT OTHER LOCAL AND STATE DISTRICTS WERE PAYING. THEY AGREED AND APPROVED IT AS WELL. FORM 990, PAGE 6, PART VI, LINE 19 THE SCHOOL MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 INTEREST AND FISCAL CHARGES -124,627 INTEREST AND FISCAL CHARGES 124,627