Constellation Schools Lorain Community Middle
Nonprofit profile at a glance
- EIN
- 412118105
- IRS 990 coverage
- 2009–2024
- Forms available
- Form 990 2024
- Location
- Parma, OH, USA
- Phone
- 4402422023
- Rating
- 74
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $1,483,988
- Expenses
- $1,020,318
- Assets
- $2,121,630
- Liabilities
- $823,657
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- JAMES TORTELLI (BOARD PRESIDENT)
- DONNA REINDEL (BOARD VICE PRESIDENT)
People named in this filing
- JAMES TORTELLI (BOARD PRESIDENT)
- DONNA REINDEL (BOARD VICE PRESIDENT)
- LORI HOEFS (BOARD SECRETARY)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Constellation schools: lorain community middle 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.
What it reported doing in 2024
Primary education- served 98 students in fifth through eighth grade.
Operating model
- Revenue model
- Grant-funded. 95% of the money available for current operations came from government grants.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and program spending has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 52
- Transparency & Controls: 90
- Accountability: 100
- Sustainability: 71
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 50.5%; rating input score 51
- Program expense ratio: 69.5%; rating input score 70
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 7 of 7 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 31.2%; rating input score 85; 85th percentile among comparable filings
- Total-asset coverage ratio: 2.08; rating input score 66; 66th percentile among comparable filings
- Liabilities to assets ratio: 0.39; rating input score 20; 20th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings
Growth
- Program expense growth: -1.6% per year; rating input score 0; 13th percentile among comparable filings
- Revenue growth: 2.4% per year; rating input score 100; 27th percentile among comparable filings
- Asset growth: 15.4% per year; rating input score 100; 73rd percentile among comparable filings
Details
- Where the money goes: 50.5% of revenue deployed · 69.5% of spending went to programs
- Governance: 5 of 5 board members independent · 7 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $709K in reported program spending
- Leadership: top reported pay $0 · 6 people listed
- Highest-paid contractors: 1 contractor listed · $202K reported
- Consistency: 29 of 29 current checks pass
- Schedules: 5 filed schedules
- Filing history: 16 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Related organizations: 3 filed related-organization links
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Review — Financial Efficiency: Mission deployment rate scored 51/100.
- High — Growth: Program expense growth scored 0/100.
- High — Sustainability: Liabilities to assets ratio scored 20/100.