2024-05-11T10:26:54-05:00 2023-06-30 341310124 REA & ASSOCIATES INC 905 ZANE STREET 2ND FLOOR ZANESVILLE OH 43701 990 2022-07-01 341911935 CONSTELLATION SCHOOLS PARMA COMMUNITY CONS 2167127600 5730 BROADVIEW RD PARMA OH 44134 DAVE MASSA TREASURER 2167127600 2024-05-11 1 DAVE MASSA 999009999 1 M KATHERINE BROWN CPA P01439473 7404542461 2024-05-11 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z DAVE MASSA 5730 BROADVIEW RD PARMA OH 44134 14762370 0 X WWW.CONSTELLATIONSCHOOLS.COM X 2000 OH CONSTELLATION SCHOOLS: PARMA COMMUNITY STRIVES TO PROVIDE AN ATMOSPHERE OF CARING AND CONCERN FOR THE WELL BEING OF EACH STUDENT, TO ASSIST WITH LEARNING DIFFICULTIES BY OFFERING INDIVIDUAL ATTENTION, TO LIMIT CLASS SIZES, TO PROVIDE A SENSE OF GROWTH THROUGH SPECIAL ACTIVITIES,AND TO OFFER AREAS OF ENRICHMENT FOR ITS STUDENTS. 5 5 191 0 0 0 11306139 14626028 34999 63277 78 50984 58380 22081 11399596 14762370 0 0 0 0 5807009 7659048 0 0 0 4524952 5454547 10331961 13113595 1067635 1648775 14207331 16127135 21498621 21769650 -7291290 -5642515 CONSTELLATION SCHOOLS: PARMA COMMUNITY CREATES AND PROVIDES DIVERSE SUPERIOR EDUCATIONAL OPPORTUNITIES FOR A COMMUNITY OF LEARNERS, BUILT ON A FOUNDATION OF CHARACTER EDUCATION IN A SAFE ENVIRONMENT, ENSURING THE SUCCESS OF ALL CHILDREN IN OUR ADVANCING TECHNOLOGICAL SOCIETY. 0 0 10420606 85358 PRIMARY EDUCATION- SERVED 1154 STUDENTS IN KINDERGARTEN THROUGH 12TH GRADE. 10420606 1 0 0 0 0 0 0 0 0 0 1 0 1 1 1 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 9 0 1 191 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 1 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 OH X X MASSA FINANCIAL SOLUTIONS LLC 2167127600 5730 BROADVIEW RD PARMA OH 44134 X BERT BUTTS SECRETARY 1.00 X X 0 0 0 JERRY BEDNAR BOARD VICE PRESIDENT 1.00 X X 0 0 0 LEO TISCHER BOARD MEMBER 1.00 X 0 0 0 JOHN NOGA BOARD PRESIDENT 1.00 X X 0 0 0 MICHELE NORMAN BOARD MEMBER 1.00 X 0 0 0 DAVE MASSA TREASURER 2.50 X 0 0 0 0 0 0 0 0 0 0 ACCEL SCHOOLS OHIO 4700 ROCKSIDE ROAD INDEPENDENCE OH 44131 MANAGEMENT SERVICES 1405255 ESC OF LAKE ERIE WEST 2275 COLLINGWOOD TOLEDO OH 43602 SPONSOR SERVICES 227745 2 14624228 1800 14626028 FUNDRAISING 611110 33683 33683 BREAKFAST/LUNCH 611110 29594 29594 63277 50984 50984 MISC. REVENUE-RELATED-990 611110 22081 22081 22081 14762370 85358 0 50984 X 6197848 5403780 794068 1366535 1202551 163984 94665 83305 11360 1000000 1000000 31947 31947 26234 26234 1407835 1407835 70460 70460 833011 749710 83301 587168 528451 58717 34645 29761 4884 559635 503671 55964 454684 409216 45468 31993 28794 3199 SPONSOR FEES 278067 278067 ALL OTHER EXPENSES 64161 64161 STUDENT ACTIVITIES 53996 53996 BOND FEES 19536 19536 1175 1175 13113595 10420606 2692989 0 2366478 3082686 342877 357760 75566 1331405 50633 118815 2893357 2640954 10708610 4243828 6450944 6464782 827498 839946 1199978 1290787 14207331 16127135 587240 1424909 6595618 3072687 7889262 7684348 193808 205040 6232693 9382666 21498621 21769650 X -7866300 -6257692 575010 615177 -7291290 -5642515 14207331 16127135 1648775 0 X X 0 1 X 1 0 X 659353 659353 8742043 3211798 5530245 1307214 1032030 275184 6464782 BOND RESERVE ACCOUNTS 839946 F 839946 DEFERRED ASSETS - BOND ISSUE 359845 NET OPEB ASSETS 930942 1290787 NET PENSION LIABILITY 9382666 9382666 X 14762370 0 14762370 0 14762370 13113595 0 13113595 0 13113595 PART X, LINE 2: "THIS IS A GOVERNMENTAL ENTERPRISE- FIN 48 DOES NOT APPLY." 1 1 1 1 0 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 OUR NONDISCRIMINATTION POLICY IS STATED ON OFFICIAL FORMS AND COMMUNICATIONS. SCHEDULE E, PART I, LINE 4 THE SCHOOL IS A CHARTER SCHOOL SUPPORTED BY OHIO TAXES AND BY LAW CANNOT CHARGE ANY TUITION.THERE IS THEREFORE NO NEED TO OFFER SCHOLARSHIPS OR FINANCIAL ASSISTANCE. SCHEDULE E, PART I, LINE 6 THE SCHOOL RECEIVES US DEPARTMENT OF EDUCATION TITLE FUNDING THOUGH THE OHIO DEPARTMENT OF EDUCATION TO SUPPLEMENT EDUCATIONAL PROGRAMS, PROVIDE ASSISTANCE TO STUDENTS IN NEED AND TO PROVIDE A SCHOOL LUNCH PROGRAM. THE STATE OF OHIO ALSO PROVIDES FUNDING FOR PROFESSIONAL DEVELOPMENT, DATA REPORTING AND COMMUNICATIONS. ALL SUCH FUNDS RECEIVED HAVE BEEN REPORTED AS GOVERNMENT CONTRIBUTIONS ON FORM 990 PART VIII, LINE 1E. A CLEVELAND CUYAHOGA COUNTY PORT AUTHORITY 341029691 18610RBD5 2014-04-10 949918 REFINANCE PRIOR BOND ISSUE, REACQUIRE TITLE TO LAND & BUILDINGS,RENOVATIONS 1 0 1 B CLEVELAND CUYAHOGA COUNTY PORT AUTHORITY 341029691 18610RBE3 2014-04-10 2444959 REFINANCE PRIOR BOND ISSUE, REACQUIRE TITLE TO LAND & BUILDINGS,RENOVATIONS 1 0 1 C CLEVELAND CUYAHOGA COUNTY PORT AUTHORITY 341029691 18610RBF0 2014-04-10 4695619 REFINANCE PRIOR BOND ISSUE, REACQUIRE TITLE TO LAND & BUILDINGS,RENOVATIONS 1 0 1 D CLEVELAND CUYAHOGA COUNTY PORT AUTHORITY 341029691 18610RBG8 2014-04-10 218590 REFINANCE PRIOR BOND ISSUE, REACQUIRE TITLE TO LAND & BUILDINGS,RENOVATIONS 1 0 1 A 949918 949918 2014 0 0 1 1 B 2444959 2444959 2014 0 0 1 1 C 4695619 827498 3866467 2014 0 0 1 1 D 218590 218590 2014 0 0 1 1 A 0 0 0 0 0 0 0 B 0 0 0 0 0 0 0 C 0 0 0 0 0 0 0 D 0 0 0 0 0 0 0 A 0 0 0 0 0 0 0 0 0 B 0 0 0 0 0 0 0 0 0 C 0 0 0 0 0 0 0 0 0 D 0 0 0 0 0 0 0 0 0 A 0 B 0 C 0 D 0 FORM 990, PART VI, SECTION A, LINE 2 BUSINESS RELATIONSHIP FORM 990, PART VI, SECTION A, LINE 3 PARMA COMMUNITY ENTERED INTO A CONTRACT WITH ACCEL SCHOOLS TO PROVIDE LEGAL, FINANCIAL, AND BUSINESS MANAGEMENT SERVICES FOR FISCAL YEAR 2023. THE SCHOOL'S BOARD MEMBERS DO RETAIN THE RESPONSIBILITIES REGARDING STATE MANDATED PROVISIONS OF STUDENT POPULATION, CURRICULUM, ACADEMIC GOALS, PERFORMANCE STANDARDS, AND QUALIFICATION OF THE SCHOOL'S FACULTY AND STAFF. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S INFORMATION IS SUBMITTED TO AN INDEPENDENT ACCOUNTANT FOR AUDIT AT THE END OF THE FISCAL YEAR. ONCE THE FINANCIAL STATEMENTS HAVE BEEN PREPARED AND REVIEWED, THE TAX RETURN IS PREPARED BY THE ACCOUNTING FIRM. BEFORE SUBMISSION TO THE TAX AUTHORITIES, IT IS PRESENTED TO THE TREASURER FOR REVIEW AND APPROVAL. IT IS SUBMITTED TO THE APPROPRIATE TAX AUTHORITIES ONCE NO CORRECTIONS ARE NEEDED. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A WRITTEN CONFLICT OF INTEREST POLICY THAT MUST BE SIGNED EACH YEAR. THIS IS MONITORED BY THE BOARD PRESIDENT, EXECUTIVE DIRECTOR, AND HR DIRECTOR. FORM 990, PART VI, SECTION B, LINE 15 A COMMITTEE WITHIN CONSTELLATION SCHOOLS MANAGEMENT GROUP IS MADE UP OF BOARD MEMBERS FROM SOME OF THE SCHOOLS AND NON-BOARD MEMBERS. THIS COMMITTEE REVIEWS COMPENSATION FOR THE ORGANIZATION'S TOP MANAGEMENT AND KEY EMPLOYEES. SALARIES ARE ESTABLISHED USING COMPARABLE DATA FROM COMPENSATION PAID FOR SIMILAR POSITIONS HELD IN THE PUBLIC SCHOOL DISTRICTS AND OTHER CHARTER SCHOOLS IN OHIO. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION SUMMARIZES ITS FINANCIAL INFORMATION AND MAKES THAT AVAILABLE THROUGH ITS WEB PAGE. THE WEB PAGE IS AVAILABLE THROUGH A LINK FROM THE FOLLOWING WEBSITE: <WWW.CONSTELLATIONSCHOOLS.COM>. CONSTELLATION SCHOOLS: PARMA COMMUNITY ALSO GIVES INFORMATION ON ITS STAFF AND BOARD MEMBERS, AND ITS STUDENT ATTENDANCE, ENROLLMENT, PLANS/PROGRAMS, TESTING RESULTS, AND MUCH MORE AT THIS WEB PAGE. THE MOST RECENT FILED TAX-EXEMPT RETURNS ARE ALSO GENERALLY AVAILABLE TO THE PUBLIC THROUGH THE FOLLOWING WEBSITE: <WWW.GUIDESTAR.ORG>. FORM 990, PART IX, LINE 11G FOOD SERVICES: PROGRAM SERVICE EXPENSES 404,099. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 404,099. SPECIALIZED EDUCATIONAL SERVICES: PROGRAM SERVICE EXPENSES 1,003,736. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,003,736. FORM 990, PART XI, LINE 2C THE ORGANIZATION DOES HAVE A COMMITTEE THAT ASSUMES OVERSIGHT RESPONSIBILITY OF AUDIT, REVIEW OF ITS FINANCIAL STATEMENTS, AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS HAS NOT CHANGED SINCE THE PRIOR YEAR. CONSTELLATION SCHOOLSOLD BROOKLYN COMMUNITY ELEMENTARY 5730 BROADVIEW RD PARMA OH 44134 311530830 TO OPERATE AS AN EDUCATIONAL INSTITUTION OH 501(C)(3) 170(B)(1)(A)(II) 0 CONSTELLATION SCHOOLSELYRIA COMMUNITY 5730 BROADVIEW RD PARMA OH 44134 341932960 TO OPERATE AS AN EDUCATIONAL INSTITUTION OH 501(C)(3) 170(B)(1)(A)(II) 0 CONSTELLATION SCHOOLSLORAIN COMMUNITY ELEMENTARY 5730 BROADVIEW RD PARMA OH 44134 341932959 TO OPERATE AS AN EDUCATIONAL INSTITUTION OH 501(C)(3) 170(B)(1)(A)(II) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0