2024-05-12T07:33:22-05:00 2023-06-30 341310124 REA & ASSOCIATES INC 905 ZANE STREET 2ND FLOOR ZANESVILLE OH 43701 990 2022-07-01 275553607 CONSTELLATION SCHOOLSEASTSIDE ARTS ACADEMY CONS 2167127600 5730 BROADVIEW RD PARMA OH 44134 DAVE MASSA TREASURER 2167127600 2024-05-12 1 DAVE MASSA 999009999 1 M KATHERINE BROWN CPA P01439473 7404542461 2024-05-12 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z DAVE MASSA 5730 BROADVIEW RD PARMA OH 44134 1890416 0 X WWW.CONSTELLATIONSCHOOLS.COM X 2011 OH CONSTELLATION SCHOOLS: EASTSIDE ARTS ACADEMY 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. 4 4 24 0 0 0 1557167 1881191 0 0 0 0 6428 9225 1563595 1890416 0 0 0 0 605894 855115 0 0 0 684379 793332 1290273 1648447 273322 241969 923238 1402844 1919905 2157542 -996667 -754698 X CONSTELLATION SCHOOLS: EASTSIDE ARTS ACADEMY 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 1182321 9225 PRIMARY EDUCATION- SERVED 111 STUDENTS IN KINDERGARTEN THROUGH SIXTH GRADE. 1182321 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 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 1 0 0 0 1 1 0 1 24 1 0 0 0 0 0 0 0 0 0 0 0 0 X 4 4 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 DEBBIE CALLEN BOARD SECRETARY 1.00 X X 0 0 0 JAMES TORTELLI BOARD PRESIDENT 1.00 X X 0 0 0 JOSEPH SGRO BOARD MEMBER 1.00 X 0 0 0 LAURENE PERKINS 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 205379 IMMACULATE HEART OF MARY 6700 LANSING AVE CLEVELAND OH 44105 FACILITIES LEASE 133897 2 1881191 1881191 OTHER INCOME 611110 8438 8438 INTEREST INCOME 611110 787 787 9225 1890416 9225 0 0 X 766492 587866 178626 76142 68528 7614 12481 11233 1248 151001 151001 2746 2746 23734 23734 213690 213690 22496 22496 134151 120736 13415 103792 93413 10379 3478 3478 3388 3049 339 85715 77143 8572 2679 2411 268 SPONSOR FEES 33846 33846 OTHER EXPENSES 8164 8164 STUDENT ACTIVITIES 4252 4252 SUBSCRIPTIONS 200 200 1648447 1182321 466126 0 278574 460506 68440 119526 14457 15367 5175 593388 181247 116503 412141 444354 391039 923238 1402844 39009 107243 929617 607483 77247 360745 874032 1082071 1919905 2157542 X -996667 -754698 -996667 -754698 923238 1402844 241969 0 X X 0 1 X 1 0 X 360744 5915 354829 45762 45762 0 26734 14699 12035 160148 114871 45277 412141 NET OPEB ASSET 101516 PENSION/OPEB OUTFLOW 289523 391039 NET PENSION/OPEB LIABILITY 1082071 1082071 X 1890416 0 1890416 0 1890416 1648447 0 1648447 0 1648447 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. FORM 990, PART VI, SECTION A, LINE 2 BUSINESS RELATIONSHIP FORM 990, PART VI, SECTION A, LINE 3 EASTSIDE ARTS ACADEMY ENTERED INTO A CONTRACT WITH ACCEL SCHOOLS OHIO 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>. EASTSIDE ARTS ACADEMY 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 95,180. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 95,180. SPECIALIZED EDUCATIONAL SERVICES: PROGRAM SERVICE EXPENSES 116,030. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 116,030. TRANSPORTATION SERVICES: PROGRAM SERVICE EXPENSES 2,480. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,480. 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 SCHOOLS LORAIN COMMUNITY MIDDLE 5730 BROADVIEW RD PARMA OH 44134 412118105 TO OPERATE AS AN EDUCATIONAL INSTITUTION OH 501(C)(3) 170(B)(1)(A)(II) 0 CONSTELLATION SCHOOLS OLD BROOKLYN COMMUNITY MIDDLE 5730 BROADVIEW RD PARMA OH 44134 200453321 TO OPERATE AS AN EDUCATIONAL INSTITUTION OH 501(C)(3) 170(B)(1)(A)(II) 0 CONSTELLATION SCHOOLS WESTPARK COMMUNITY MIDDLE 5730 BROADVIEW RD PARMA OH 44134 341932957 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