2025-04-18T10:12:21-04:00 2024-06-30 472461346 WELLS CPA LLC 215 N FRONT ST STE 110 COLUMBUS OH 43215 990 2023-07-01 202658050 EARLY COLLEGE ACADEMY EARL 6142984742 137 E STATE STREET COLUMBUS OH 43215 ANDREW SCHABO ESQ PRESIDENT 6143135462 2025-04-18 false DONALD WELLS P01867509 6143968974 2025-04-18 X 2023 2025-03-06 01:10:19Z ANDREW SCHABO ESQ 137 E STATE STREET COLUMBUS OH 43215 1867086 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 21 0 688554 665714 928097 1196660 975 2513 17045 2199 1634671 1867086 0 0 883712 909643 0 0 663807 664903 1547519 1574546 87152 292540 2651623 2704201 3669835 3429873 -1018212 -725672 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 1574546 1196660 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. 1574546 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 21 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 MEMBER 2.00 X 0 0 0 false false false 609864 55850 665714 STATE FOUNDATION 900099 1061023 1061023 PROGRAM SERVICE FEES 900099 135637 135637 1196660 2513 2513 OTHER OPERATING REVENUE 900099 2199 2199 2199 1867086 1201372 848090 848090 61553 61553 192867 192867 11948 11948 32973 32973 114349 114349 215816 215816 MATERIAL AND SUPPLIES 70687 70687 OTHER PURCHASE SERVICE 11845 11845 OTHER OPERATING EXPENSES 11540 11540 TUITION 2878 2878 1574546 1574546 0 0 135026 450926 104516 106658 115367 121496 8952 4554 2340964 786032 1770748 1554932 517014 465635 2651623 2704201 1855991 1752049 1813844 1677824 3669835 3429873 X -1218650 -1082531 200438 356859 -1018212 -725672 2651623 2704201 X 292540 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 225490 119538 105952 94014 84040 9974 2021460 582454 1439006 1554932 DEFERRED OUTFLOWS FOR PENSION 358671 NET OPEB ASSET 106964 465635 NET PENSION LIABILITY 1321880 DEFERRED INFLOWS FOR PENSION 318796 NET OPEB LIABILITY 37148 1677824 1752737 -114349 -114349 1867086 1867086 1460197 1460197 114349 114349 1574546 SCHEDULE D, PAGE 4, PART XI, LINE 2D INTEREST AND FISCAL CHARGES -114,349 SCHEDULE D, PAGE 4, PART XII, LINE 4B INTEREST AND FISCAL CHARGES 114,349 true true true true true true true false false false false false false false false true false true SCHEDULE E, LINE 3 SEE PART II - SUPPLEMENTAL INFORMATION SCHEDULE E, LINE 6 THE SCHOOL IS ALLOCATED STATE FOUNDATION FUNDS IN ACCORDANCE WITH ENROLLMENT FIGURES. SCHEDULE E PUBLICATION OF NONDISCRIMINATORY POLICY 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 APPICABLE 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 OF DIRECTORS CONDUCTED A REVIEW OF COMPENSATION PRACTICES AMONG COMPARABLE LOCAL BOARDS OF EDUCATION, FOCUSING ON REMUNERATION FOR CHIEF ACADEMIC OFFICERS AND OTHER KEY PERSONNEL. BASED ON THIS ANALYSIS, THE BOARD DEVELOPED A PROPOSED COMPENSATION PACKAGE ALIGNED WITH MARKET STANDARDS AND THE ORGANIZATIONS STRATEGIC GOALS. THIS PROPOSAL WAS FORMALLY APPROVED BY THE BOARD AND SUBSEQUENTLY SUBMITTED TO THE EDUCATIONAL SERVICE CENTER OF CENTRAL OHIO FOR FURTHER REVIEW AND APPROVAL. THE ESC BOARD CONDUCTED ITS OWN DUE DILIGENCE, EVALUATING THE PROPOSED COMPENSATION IN THE CONTEXT OF COMPENSATION DATA FROM OTHER LOCAL AND STATE SCHOOL DISTRICTS. UPON DETERMINING THE PACKAGE TO BE CONSISTENT WITH PREVAILING COMPENSATION BENCHMARKS, THE ESC BOARD APPROVED THE PROPOSAL. FORM 990, PAGE 6, PART VI, LINE 15B THE BOARD OF DIRECTORS CONDUCTED A COMPARATIVE ANALYSIS OF COMPENSATION PRACTICES AMONG LOCAL BOARDS OF EDUCATION, WITH SPECIFIC ATTENTION TO SALARIES FOR CHIEF ACADEMIC OFFICERS AND OTHER KEY EMPLOYEES. THE BOARD DETERMINED AN APPROPRIATE COMPENSATION PACKAGE REFLECTIVE OF PREVAILING STANDARDS AND ORGANIZATIONAL OBJECTIVES. THE PROPOSED PACKAGE WAS FORMALLY ADOPTED BY THE BOARD AND SUBSEQUENTLY SUBMITTED TO THE CENTRAL OHIO SERVICE CENTER FOR APPROVAL BY ITS GOVERNING BOARD. THE CENTRAL OHIO SERVICE CENTER BOARD UNDERTOOK AN INDEPENDENT REVIEW TO EVALUATE THE ALIGNMENT OF THE PROPOSED COMPENSATION WITH COMPENSATION LEVELS IN SIMILARLY SITUATED LOCAL AND STATE DISTRICTS. UPON CONFIRMING ITS CONSISTENCY WITH REGIONAL BENCHMARKS, THE CENTRAL OHIO SERVICE CENTER BOARD APPROVED THE PACKAGE. 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 -114,349 INTEREST AND FISCAL CHARGES 114,349