2024-04-10T12:17:55-05:00 2023-06-30 111986323 MARCUM LLP 3320 WEST MARKET STREET STE 300 FAIRLAWN OH 44333 990 2022-07-01 311609661 CITY DAY COMMUNITY SCHOOL CITY 9372238130 320 S MAIN ST DAYTON OH 45402 STEPHANIE ATAYA FISCAL OFFICER 9372238130 2024-03-26 1 STEPHANIE ATAYA 999009999 0 JEFFREY A FOSTER CPA P00570943 3305648500 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z STEPHANIE ATAYA 320 S MAIN ST DAYTON OH 45402 3315898 0 X WWW.CITYDAY.ORG X 1998 OH PROVIDE A HIGH QUALITY ALTERNATIVE EDUCATION OPPORTUNITY FOR CHILDREN AGES 5-14, GRADES K-8 5 5 31 0 0 0 2430330 3309056 0 0 101 144 7743 6698 2438174 3315898 0 0 0 0 1042875 1441711 0 0 0 1140410 1606659 2183285 3048370 254889 267528 1685140 2095281 2262941 2405554 -577801 -310273 IT IS OUR MISSION TO ASSURE THAT EACH STUDENT FULFILLS HIS/HER POTENTIAL IN A SAFE ENVIRONMENT THAT ENCOURAGES ACADEMIC EXCELLENCE, WHILE TEACHING THEM TO BE MUTUALLY RESPECTFUL OF THEMSELVES AND THE COMMUNITY AT LARGE. 0 0 2723116 PROVIDED EDUCATIONAL SERVICES TO 189 STUDENTS. 2723116 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 31 0 1 31 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 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 DEBRA RADFORD CHAIRPERSON 0.50 X X 2625 0 0 JANET FEDRICK DIRECTOR 0.30 X 2250 0 0 CAROL KIMBROUGH DIRECTOR 0.30 X 2375 0 0 KIMBERLY MONCREE DIRECTOR 0.30 X 2500 0 0 LISA RUCKER DIRECTOR 0.30 X 2625 0 0 STEPHANIE ATAYA FISCAL OFFICER 1.00 X 0 0 0 JEFFREY A FOSTER CPA FISCAL OFFICER 1.00 X 0 0 0 12375 0 0 0 0 0 0 BAKED BY ANITA 1124 WIONNA AVE CINCINNATI OH 45224 FOOD PROGRAM SERVICES 135164 1 3309056 3309056 144 144 MISCELLANEOUS 611110 6698 6698 6698 3315898 0 0 6842 12375 12375 1112104 1112104 317232 317232 1161919 1161919 20538 20538 164984 164984 98948 98948 11651 11651 105975 105975 OTHER EXPENSES 42644 42644 3048370 2723116 325254 0 565398 566112 67604 397965 4765 9117 530342 614749 808440 472056 388122 336384 128909 170954 1685140 2095281 245398 242307 888268 340111 1129275 1823136 2262941 2405554 X -577801 29663 -339936 -577801 -310273 1685140 2095281 267528 0 X X 0 1 X 1 0 X 446887 178754 268133 359303 291052 68251 2250 2250 0 336384 NET OPEB ASSET 170954 170954 NET PENSION LIABILITY 1574896 INTERGOVERNMENTAL PAYABLE 948 LEASE PAYABLE 247292 1823136 3304247 -11651 -11651 3315898 0 3315898 3036719 0 3036719 11651 11651 3048370 PART XI, LINE 2D - OTHER ADJUSTMENTS: INTEREST EXPENSE -11,651. PART XII, LINE 4B - OTHER ADJUSTMENTS: INTEREST EXPENSE 11,651. 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. REVENUES RECEIVED FROM THIS PROGRAM ARE RECOGNIZED AS OPERATING REVENUES IN THE ACCOUNTING PERIOD IN WHICH ALL ELIGIBILITY 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 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 SENT TO THE BOARD PRESIDENT AND SCHOOL TREASURER TO BE REVIEWED AND SIGNED BEFORE FILING. 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 UPON WRITTEN OR VERBAL REQUEST, DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC. HOWEVER, FOR THE END OF THE YEAR UNAUDITED FINANCIALS, A PUBLIC NOTICE IS PLACED IN THE LOCAL PAPERS STATING THAT THE UNAUDITED FINANCIALS ARE AVAILABLE FOR REVIEW. FORM 990, PART XII, LINCE 2C: THE ORGANIZATION DOES HAVE A COMMITTEE THAT ASSUMES OVERSIGHT RESPONSIBILITY OF THE AUDIT, REVIEW OF ITS FINANCIAL STATEMENTS, AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS IS THE POLICY PUT IN PLACE SINCE INCEPTION.