TY 2012 Form 990 Schedule O

efile Public Visual Render ObjectId: 201430459349301883 - Submission: 2014-02-14 TIN: 34-1996942

SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
MediumBullet

Attach to Form 990 or 990-EZ.

OMB No. 1545-0047

2012

Open to Public
Inspection

Name of the organization

CONSTELLATION SCHOOLS PURITAS COMMUNITY MIDDLE

Employer identification number

34-1996942

Identifier	Return Reference	Explanation
	FORM 990, PART VI, SECTION A, LINE 2	BUSINESS RELATIONSHIP
	FORM 990, PART VI, SECTION A, LINE 3	CONSTELLATION SCHOOLS: PURITAS COMMUNITY MIDDLE HAD A CONTRACT WITH CONSTELLATION SCHOOLS LLC TO PROVIDE LEGAL, FINANCIAL, AND BUSINESS MANAGEMENT SERVICES FOR FISCAL YEAR 2013. 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 11	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>. CONSTELLATION SCHOOLS: PURITAS COMMUNITY MIDDLE 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>.
COMPENSATION	FORM 990, PART VII, SECTION A, LINE 1B	COMPENSATION OF BOARD MEMBERS AND TOP MANAGEMENT OFFICERS IS PROVIDED BY CONTRACT THROUGH A MANAGEMENT AGREEMENT WITH CONSTELLATION SCHOOLS LLC AS A COMMON PAY MASTER.
OTHER FEES	FORM 990, PART IX, LINE 11G	SPECIALIZED EDUCATIONAL SERVICES: PROGRAM SERVICE EXPENSES 92,682. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 92,682. HEALTH SERVICE: PROGRAM SERVICE EXPENSES 14,675. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,675. FOOD SERVICES: PROGRAM SERVICE EXPENSES 38,799. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 38,799. OTHER SCHOOL RELATED PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 3,041. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,041.
FINANCIAL STATEMENTS & REPORTING	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.

Identifier

Return Reference

Explanation

FORM 990, PART VI, SECTION A, LINE 2

BUSINESS RELATIONSHIP

FORM 990, PART VI, SECTION A, LINE 3

CONSTELLATION SCHOOLS: PURITAS COMMUNITY MIDDLE HAD A CONTRACT WITH CONSTELLATION SCHOOLS LLC TO PROVIDE LEGAL, FINANCIAL, AND BUSINESS MANAGEMENT SERVICES FOR FISCAL YEAR 2013. 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 11

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>. CONSTELLATION SCHOOLS: PURITAS COMMUNITY MIDDLE 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>.

COMPENSATION

FORM 990, PART VII, SECTION A, LINE 1B

COMPENSATION OF BOARD MEMBERS AND TOP MANAGEMENT OFFICERS IS PROVIDED BY CONTRACT THROUGH A MANAGEMENT AGREEMENT WITH CONSTELLATION SCHOOLS LLC AS A COMMON PAY MASTER.

OTHER FEES

FORM 990, PART IX, LINE 11G

SPECIALIZED EDUCATIONAL SERVICES: PROGRAM SERVICE EXPENSES 92,682. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 92,682. HEALTH SERVICE: PROGRAM SERVICE EXPENSES 14,675. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,675. FOOD SERVICES: PROGRAM SERVICE EXPENSES 38,799. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 38,799. OTHER SCHOOL RELATED PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 3,041. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,041.

FINANCIAL STATEMENTS & REPORTING

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.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2012

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