2024-05-10T09:09:48-05:00 2023-06-30 111986323 MARCUM LLP 3320 WEST MARKET STREET STE 300 FAIRLAWN OH 44333 990 2022-07-01 271376524 CASTLE HIGH SCHOOL CAST 2165835210 3950 PROSPECT AVE E CLEVELAND OH 44115 STEPHANIE ATAYA FISCAL OFFICER 2165835210 2024-05-08 1 STEPHANIE ATAYA 999009999 0 JEFFREY A FOSTER CPA P00570943 3305648500 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z STEPHANIE ATAYA 3950 PROSPECT AVE E CLEVELAND OH 44115 5009882 0 X WWW.CASTLE-SCHOOL.ORG X 2009 OH TO PROVIDE AN ORDERLY AND SUPPORTIVE ENVIRONMENT WHEREBY STUDENTS EXPERIENCE PREPARATIONS FOR COLLEGE, CAREER AND LIFE. 5 5 0 0 0 0 5073925 4838788 0 0 0 0 25085 171094 5099010 5009882 0 0 0 0 147911 419313 0 0 0 3904085 3853501 4051996 4272814 1047014 737068 5058568 5636058 5595320 5435742 -536752 200316 TO BE A CATALYST FOR CHANGE IN OUR STUDENTS' COMMUNITY AND WORLD THROUGH AN EDUCATIONAL PROCESS THAT IS RELEVANT, RIGOROUS AND REWARDING. 0 0 3637173 THE SCHOOL PROVIDES LEARNING OPPORTUNITIES FOR HIGH SCHOOL AGE STUDENTS. THE DROP-OUT PREVENTION PROGRAM IS A TRADITIONAL HIGH SCHOOL SETTING WITH A FOCUS ON SMALLER CLASS SIZES AND BETTER ACCESS TO INDIVIDUAL ATTENTION, AS NEEDED. THE DROP-OUT RECOVERY FORMAT ALLOWS FOR STUDENTS TO EARN UP TO 10 CREDITS PER YEAR IN A WEB-BASED FORMAT AND WORK FROM BOTH SCHOOL AND HOME. THE SCHOOL SERVED 320 STUDENTS FOR THE YEAR ENDED JUNE 30, 2023. 3637173 1 0 0 0 0 0 0 0 0 0 1 0 0 0 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 19 0 1 0 0 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 0 1 1 1 1 1 0 0 0 X JEFFREY A FOSTER CPA 3305648520 3320 W MARKET STREET SUITE 300 FAIRLAWN OH 44333 RANDOLPH WALTERS PRESIDENT 0.50 X X 750 0 0 WARREN GORDON VICE PRESIDENT 0.30 X X 750 0 0 EDWARD WORTHY JR TREASURER 0.30 X X 625 0 0 ALEXIS MIXON SECRETARY 0.30 X X 375 0 0 ARMAND HAYES DIRECTOR 0.30 X 500 0 0 STEPHANIE ATAYA FISCAL OFFICER 1.00 X 0 0 0 JEFFREY A FOSTER CPA FISCAL OFFICER 1.00 X 0 0 0 3000 0 0 0 0 0 0 EDUCATIONAL EMPOWERMENT GROUP LLC 526 S MAIN ST SUITE 509 AKRON OH 44311 EDUCATIONAL MANAGEMENT 2344051 FREDRICK'S FOOD SERVICES 22005 EMERY ROAD WARRENSVILLE HEIGHTS OH 44128 FOOD SERVICE 116211 2 4838788 4838788 MISCELLANEOUS 611110 171094 171094 171094 5009882 0 0 171094 3000 3000 416313 416313 3027806 3027806 19504 19504 217126 217126 170550 170550 95063 95063 299446 299446 OTHER EXPENSES 24006 24006 4272814 3637173 635641 0 1338590 2205101 235295 272061 775 0 1183315 1103077 2734376 904132 2129690 1830244 170903 225575 5058568 5636058 578599 545588 23650 1388107 701434 3628614 4165070 5595320 5435742 X -536752 147781 0 52535 -536752 200316 5058568 5636058 737068 0 X X 0 1 X 1 0 X 2429136 598892 1830244 132181 132181 0 173059 173059 0 1830244 PENSION LIABILITY 2477796 JUDGMENT PAYABLE 59225 LEASE PAYABLE 1627228 INTERGOVERNMENTAL PAYABLE 821 4165070 4914819 -95063 -95063 5009882 0 5009882 4177751 0 4177751 95063 95063 4272814 PART XI, LINE 2D - OTHER ADJUSTMENTS: INTEREST -95,063. PART XII, LINE 4B - OTHER ADJUSTMENTS: INTEREST 95,063. 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 "THE SCHOOL DOES NOT RESTRICT ADMISSION OF STUDENTS ON THE BASIS OF A PERSON'S SEX, RACE, RELIGION, NATIONAL ORIGIN, ANCESTRY, PREGNANCY, MARITAL OR PARENTAL STATUS, SEXUAL ORIENTATION OR PHYSICAL, MENTAL, EMOTIONAL, OR LEARNING DISABILITY." IS POSTED ON THE SCHOOL'S 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. REVENUE FROM THE STATE FOUNDATION PROGRAM IS RECOGNIZED AS OPERATING REVENUE IN THE ACCOUNTING PERIOD IN WHICH ALL ELIGIBILITY REQUIREMENTS ARE MET. FORM 990, PART VI, SECTION A, LINE 3 THE SCHOOL CONTRACTS WITH EDUCATIONAL EMPOWERMENT GROUP, LLC (EEG, LLC) FOR MOST OF ITS FUNCTIONS. EEG, 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 EEG, LLC A MONTHLY CONTINUING FEE OF 16 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 EEG, 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 FORM 990 IS PROVIDED TO THE GOVERNING BOARD FOR REVIEW PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. IN ADDITION, THE FORM 990 IS REVIEWED FOR ACCURACY BY THE AUDIT COMMITTEE OF THE BOARD BEFORE FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE GOVERNING AUTHORITY REVIEWS THE CONFLICT OF INTEREST POLICY ANNUALLY. FORM 990, PART VI, SECTION C, LINE 19 THE SCHOOL MAKES ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: THE ORGANIZATION DOES HAVE A COMMITTEE THAT ASSUMES OVERSIGHT RESPONSIBILITY OF THE REVIEW OF ITS FINANCIAL STATEMENTS, AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS IS THE POLICY PUT IN PLACE SINCE INCEPTION.