Constellation Schools Parma Community Elementary FY2021 filing

Tax-deductible

Parma, OH501(c)(3)Since 2000EducationEIN 34-1911935Revenue $14.5M in FY2021

On file with the IRSconstellationschools.com5730 Broadview Rd, 44134-1602 · Parma, OHTax-exempt since Jul 2001School — 170(b)(1)(A)(ii)

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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.

501(c)(3) charity; gifts are tax-deductible.
80¢ of each $1 spent went to programs.
$33K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $1.0M a year · 8% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
80%
of spending
Looks good: 80% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$33K
to officers and key staff · 0.3% of spending
Looks good: pay to officers and key staff is 0% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 1.7 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$22.0M
161% of total assets
Concern: liabilities are 161% of assets; over 80%.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$14.5M
+18% vs prior year
Spent
$12.9M
To programs
80%
Net assets
−$8.4M
By yearFY2020–FY2024
Revenue
$14.5M
FY2021▲ +18%
Tap a bar for its year
Revenue by fiscal year
FY2020$12.3M
FY2021$14.5M
FY2022$11.4M
FY2023$14.8M
FY2024$14.8M
FY2024$15.9M
Expenses
$12.9M
FY2021▲ +3%
Tap a bar for its year
Expenses by fiscal year
FY2020$12.5M
FY2021$12.9M
FY2022$10.3M
FY2023$13.1M
FY2024$13.8M
FY2024$14.3M
Net assets
−$8.4M
FY2021▲ +16%
Tap a bar for its year
Net assets by fiscal year
FY2020−$10.0M
FY2021−$8.4M
FY2022−$7.3M
FY2023−$5.6M
FY2024−$4.6M
FY2024−$3.0M

From the FY2021 Form 990 (year ending June 2021) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jul 2001.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

80 cents of each dollar spent went to programs.

Program services 80% · $10.3M Management & general 20% · $2.6M

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

8 people listed on the 990; $33K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Executive Director
$15,206Pt VII · Sec A
Legal Council
$8,639Pt VII · Sec A
Treasurer
$7,388Pt VII · Sec A
Board Member
$294Pt VII · Sec A
Board President
$294Pt VII · Sec A
Board Member
$263Pt VII · Sec A
Board Member
$232Pt VII · Sec A
Board Member
$200Pt VII · Sec A

Rebecca Keeney Term Ended Oct 21’s $15K as Executive Director is at the 0th percentile of top reported officer pay among 3684 $10–100M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2022FY2021FY2020
Rebecca Keeney Term Ended Oct 21$15,206——
Rebecca Keeney—$15,206$11,574
Rich Lukich Term Ended Oct 21$8,639——
Rich Lukich—$8,639$8,000
Dave Massa$7,388——
Caroline Zito—$7,388$6,572
Thomas Babb——$506
John Noga$294$294$344

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Supports students with learning difficulties through individual attention and enrichment activities.

Provided by the organization

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1 program · $10.3M · in their own filed words · FY2020
01

Primary education- served 1,131 students in kindergarten through 12TH grade.

$10.3Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$14.5M
Ln 12
Gifts and grantsLn 1h$14.2M
Other incomeLn 4–11$165K
Fees for servicesLn 2g$105K
Money outPt IX
$12.9M
Ln 25
Programscol B$10.3M
Managementcol C$2.6M
Owns and owesPt X
−$8.4M
net assets · Ln 32
Cash and savingsLn 1–2$1.8M
Total assetsLn 16$13.7M
LiabilitiesLn 26$22.0M
PeoplePt VI, VII
8
listed · VII A
PaidVII A8
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$14.2M
Government grantsLn 1e$14.2M
Fees for servicesLn 2g$105K
Investment incomeLn 3$2K
Other incomeLn 4–11$165K
Total revenueLn 12$14.5M
Assets in detailPt X, end of year
CashLn 1$1.4M
SavingsLn 2$359K
Cash and savings togetherLn 1–2$1.8M
InvestmentsLn 11–13$827K
Land, buildings, equipmentLn 10c$5.8M
Other assetsLn 15$1.3M
Total assetsLn 16$13.7M
LiabilitiesLn 26$22.0M
Net assetsLn 32−$8.4M
OperationsPt I, VI
EmployeesI 5158
VolunteersI 66
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$2.0M$1.8M
InvestmentsLn 11–13$829K$827K
Land, buildings, equipmentLn 10c$6.0M$5.8M
Total assetsLn 16$13.0M$13.7M
LiabilitiesLn 26$23.0M$22.0M
Net assetsLn 32−$10.0M−$8.4M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$36K$36K
Other salaries and wagesLn 7$5.5M$4.8M$709K
Pension plan contributionsLn 8$772K$672K$100K
Other employee benefitsLn 9$1.7M$1.7M$90K
Payroll taxesLn 10$101K$89K$13K
Management feesLn 11a$965K$965K
Legal feesLn 11b$12K$12K
Accounting feesLn 11c$37K$37K
Other fees for servicesLn 11g$517K$517K
Advertising and promotionLn 12$22K$22K
Office expensesLn 13$982K$880K$102K
Information technologyLn 14$240K$216K$24K
OccupancyLn 16$552K$497K$55K
TravelLn 17$135$135
Conferences, conventions and meetingsLn 19$61K$55K$6K
InterestLn 20$520K$468K$52K
Depreciation, depletion and amortizationLn 22$335K$301K$33K
InsuranceLn 23$78K$62K$16K
Other expenses (24a–d)Ln 24$352K$35K$317K
All other expensesLn 24e$1K$1K
Total functional expensesLn 25$12.9M$10.3M$2.6M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $14.8M$13.8M$1.0M−$4.6M 990 PDF
FY2023 $14.8M$13.1M$1.6M−$5.6M 990 PDF
FY2022 $11.4M$10.3M$1.1M−$7.3M 990 PDF
FY2021 Viewing $14.5M$12.9M$1.7M−$8.4M 990 PDF
FY2020 $12.3M$12.5M−$267K−$10.0M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2021 990 (6 parts)
Part I · Summary $14,517,657 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $11,903,698$14,245,916
I-9 Program service revenuePrior year $175,843$104,788
I-10 Investment incomePrior year $9,889$2,369
I-11 Other revenuePrior year $162,515$164,584
I-12 Total revenuePrior year $12,251,945$14,517,657
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $7,426,222$8,190,721
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $5,093,142$4,675,463
I-18 Total expensesPrior year $12,519,364$12,866,184
I-19 Revenue less expensesPrior year −$267,419$1,651,473
Part VI · Governance 5 of 5 board members independent, 1 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $14,517,657 across 7 lines filed
VIII-1e Government grants$14,245,841
VIII-1f All other contributions, gifts and grants$75
VIII-1h Total contributions, gifts and grants$14,245,916
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $104,788$104,788
VIII-3 Investment incomeExcluded from tax $2,369$2,369
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $164,584$164,584
VIII-12 Total revenueRelated to mission $269,372 · Unrelated business $0 · Excluded from tax $2,369$14,517,657
Part IX · Statement of functional expenses $12,866,184 across 20 lines filed
IX-5 Pay of current officers, directors and key staffManagement $36,026$36,026
IX-7 Other salaries and wagesPrograms $4,822,884 · Management $708,700$5,531,584
IX-8 Pension plan contributionsPrograms $671,547 · Management $100,320$771,867
IX-9 Other employee benefitsPrograms $1,659,504 · Management $90,471$1,749,975
IX-10 Payroll taxesPrograms $88,687 · Management $12,582$101,269
IX-11a Management feesManagement $965,255$965,255
IX-11b Legal feesManagement $12,111$12,111
IX-11c Accounting feesManagement $37,342$37,342
IX-11g Other fees for servicesPrograms $516,531$516,531
IX-12 Advertising and promotionManagement $21,829$21,829
IX-13 Office expensesPrograms $880,173 · Management $102,207$982,380
IX-14 Information technologyPrograms $216,417 · Management $24,046$240,463
IX-16 OccupancyPrograms $496,778 · Management $55,198$551,976
IX-17 TravelManagement $135$135
IX-19 Conferences, conventions and meetingsPrograms $55,229 · Management $6,137$61,366
IX-20 InterestPrograms $468,086 · Management $52,010$520,096
IX-22 Depreciation, depletion and amortizationPrograms $301,104 · Management $33,456$334,560
IX-23 InsurancePrograms $62,006 · Management $15,910$77,916
IX-24 Other expenses (24a–d)Programs $35,334 · Management $316,695$352,029
IX-24e All other expensesManagement $1,474$1,474
IX-25 Total functional expensesPrograms $10,274,280 · Management $2,591,904 · Fundraising $0$12,866,184
Part X · Balance sheet $13,679,494 assets, 19 lines filed
X-1 Cash, non-interest-bearingStart of year $1,629,707$1,419,934
X-2 Savings and temporary cash investmentsStart of year $358,498$358,820
X-3 Pledges and grants receivableStart of year $74,957$1,467,890
X-4 Accounts receivableStart of year $27,213$23,662
X-9 Prepaid expenses and deferred chargesStart of year $2,850,866$2,480,219
X-10c Land, buildings and equipment, netStart of year $6,003,226$5,836,406
X-13 Program-related investmentsStart of year $829,152$827,296
X-15 Other assetsStart of year $1,249,616$1,265,267
X-16 Total assetsStart of year $13,023,235$13,679,494
X-17 Accounts payable and accrued expensesStart of year $787,178$832,316
X-18 Grants payableStart of year $90,888$0
X-19 Deferred revenueStart of year $1,544,531$1,468,583
X-20 Tax-exempt bond liabilitiesStart of year $7,733,823$7,590,796
X-25 Other liabilitiesStart of year $12,721,471$12,068,853
X-26 Total liabilitiesStart of year $23,033,633$22,038,419
X-27 Net assets without donor restrictionsStart of year −$10,578,871−$8,937,777
X-28 Net assets with donor restrictionsStart of year $568,473$578,852
X-32 Total net assets or fund balancesStart of year −$10,010,398−$8,358,925
X-33 Total liabilities and net assetsStart of year $13,023,235$13,679,494
Part XI · Reconciliation of net assets −$8,358,925 net assets at year end
XI-1 Total revenue$14,517,657
XI-2 Total expenses$12,866,184
XI-3 Revenue less expenses$1,651,473
XI-4 Net assets at start of year−$10,010,398
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year−$8,358,925

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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