2024-05-10T13:00:12-05:00 2023-06-30 251408703 SCHNEIDER DOWNS & CO INC ONE PPG PLACE SUITE 1700 PITTSBURGH PA 15222 990 2022-07-01 251782296 THE SUMMIT SCHOOL SUMM 7242821995 PO BOX 13 839 HERMAN ROAD HERMAN PA 16039 HARRY STASIK EXECUTIVE DIRECTOR 7242821995 2024-05-09 1 HARRY STASIK 999009999 1 SARAH R PIOT P01358891 4122613644 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z THE SUMMIT ACADEMY HARRY STASIK PO BOX 13 839 HERMAN ROAD HERMAN PA 16039 15856411 0 X WWW.THEACADEMYSCHOOLS.COM X 1996 PA TO EDUCATE DELINQUENT YOUTH 8 8 201 8 0 0 2022816 647683 11940774 15117853 72057 28785 84475 62090 14120122 15856411 0 0 0 0 8189269 9100187 0 0 0 5874747 6645391 14064016 15745578 56106 110833 9343470 9355816 2294462 2195975 7049008 7159841 TO EDUCATE DELINQUENT YOUTH. 0 0 8311626 10505574 RESIDENTIAL TREATMENT PROGRAM PROVIDING EDUCATIONAL AND REHABILITATIVE SERVICES TO ADJUDICATED YOUTH. 5669239 4193086 INPATIENT DRUG AND ALCOHOL PROGRAM PROVIDING EDUCATIONAL AND REHABILITATIVE SERVICES TO ADJUDICATED YOUTH. 471243 419193 SAFE HARBOR PROGRAM PROVIDING RESIDENTIAL FACILITY FOR MALES IN NEED OF EMERGENCY CARE SERVICES. 14452108 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 16 0 1 201 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 1 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 0 0 0 PA X STEPHANIE KELLEY 7242821995 900 AGNEW ROAD PITTSBURGH PA 15227 FRANK ZIEMKIEWICZ CHAIRMAN OF BOARD 1.00 0.10 X X 0 0 0 DICK ROBERTS VICE CHAIR 1.00 0.10 X X 0 0 0 STEVE HUTCHINSON TREASURER 1.00 0.00 X X 0 0 0 DR KENNETH SCHOLTZ SECRETARY 1.00 0.10 X X 0 0 0 DR ERIC MICHAEL FRAZIER DIRECTOR 1.00 0.00 X 0 0 0 STEVEN SHERER DIRECTOR 1.00 0.00 X 0 0 0 CHARLES E THOMAS DIRECTOR 1.00 0.00 X 0 0 0 JOSEPH THOMAS DIRECTOR 1.00 0.00 X 0 0 0 SALVADOR COSTANZO CHIEF ADMINISTRATIVE DIRECTOR 30.00 30.00 X 139814 139814 14092 ROBERT SPEARS DIRECTOR OF FINANCIAL OPERATIONS 10.00 35.10 X 0 123293 16669 HAROLD STASIK EXECUTIVE DIRECTOR 40.00 0.00 X 86890 0 16591 WILLIAM SHARPE VARSITY BASKETBALL COACH 40.00 0.00 X 122746 0 6523 349450 263107 53875 2 0 1 0 ACADEMY SYSTEM INC 900 AGNEW ROAD PITTSBURGH PA 15227 MANAGEMENT/ADMIN 2035488 1 67491 572692 7500 647683 PROGRAM SERVICE FEES 900099 15117853 15117853 15117853 8039 8039 13800 0 13800 13800 13800 20746 0 20746 20746 20746 WORKER'S COMP PLAN DIVIDEND 900099 45709 45709 INSURANCE PROCEEDS 900099 2228 2228 MISCELLANEOUS INCOME 900099 353 353 48290 15856411 15117853 0 90875 276129 256515 19614 7161010 6652180 508830 976296 907378 68918 686752 638272 48480 2213881 2213881 240029 19693 220336 7195 512 6683 36709 36709 61608 61608 299919 222490 77429 676388 575335 101053 39277 39277 219124 199437 19687 935793 840086 95707 FOOD/KITCHEN SUPPLIES 638623 638623 STUDENT PROGRAMS 547821 547821 EQUIPMENT RENTAL/MAINTE 327813 266982 60831 AUTOMOTIVE EXPENSE 284634 255441 29193 116577 116577 15745578 14452108 1293470 0 2693441 1508916 65982 79115 3971737 4709527 429221 411088 10381818 8153445 2150719 2228373 32370 418797 9343470 9355816 1123612 910124 1123887 834477 46963 69398 0 381976 2294462 2195975 X 7049008 7159841 7049008 7159841 9343470 9355816 110833 0 X 0 1 X 0 1 1 X 453721 460903 2449205 2022816 647683 6034328 453721 460903 2449205 2022816 647683 6034328 6034328 82269 93815 26995 75434 21839 300352 11512 54340 28334 70375 48290 212851 6547531 75787923 0.92160 0.91830 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 36709 0 0 36709 0 PART II-B, LINE 1: EXPENDITURES INCURRED IN COMMUNICATING AND MEETING WITH STATE OFFICIALS AND THEIR EMPLOYEES REGARDING LEGISLATION AND REGULATORY MATTERS AFFECTING THE OPERATIONS OF SUMMIT SCHOOL, INC. 3834062 2244950 1589112 1227284 1214900 12384 2411282 2201714 209568 2909190 2491881 417309 2228373 OPERATING LEASE OBLIGATIONS 381976 381976 X 15856411 0 15856411 0 15856411 15745578 0 15745578 0 15745578 PART X, LINE 2: SUMMIT ACADEMY IS A NOT-FOR-PROFIT CORPORATION EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND CLASSIFIED BY THE INTERNAL REVENUE SERVICE (IRS) AS OTHER THAN A PRIVATE FOUNDATION. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS RECORDED IN THESE FINANCIAL STATEMENTS. U.S. GAAP REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY SUMMIT ACADEMY AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF SUMMIT ACADEMY HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY SUMMIT ACADEMY, AND HAS CONCLUDED THAT AS OF JUNE 30, 2023, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. SUMMIT ACADEMY IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. MANAGEMENT BELIEVES SUMMIT ACADEMY IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR TAX YEARS PRIOR TO 2020. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE NONDISCRIMINATORY POLICY IS REFERENCED IN THE SUMMIT SCHOOL'S WEBPAGE, ALL ADVERTISTEMENTS POSTED, RECRUITING FLYERS, EMPLOYEE HANDBOOK, & COPY ROOM WALL. SCHEDULE E, PART I, LINE 6 SUMMIT ACADEMY WAS THE RECIPIENT OF FEDERAL TITLE I FUNDING. X 0 0 0 0 0 0 0 0 0 SALVADOR COSTANZO CHIEF ADMINISTRATIVE DIRECTOR 139814 139814 0 0 0 0 0 0 7046 7046 146860 146860 0 0 FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION HAS AN AGREEMENT WITH THE ACADEMY SYSTEM, INC. (ACADEMY SYSTEM) TO PROVIDE MANAGEMENT AND SUPPORTING SERVICES TO THE ORGANIZATION. THE ACADEMY SYSTEM IS RESPONSIBLE FOR MANAGING ALL ASPECTS OF THE ORGANIZATION'S PROGRAMS INCLUDING ACADEMICS, SUPERVISION, STAFF TRAINING, TRANSPORTATION, FOOD SERVICE, ATHLETICS, COMMUNITY SERVICES, RESTITUTION AND WORK PROGRAMS, ADMISSIONS, AND DRUG, ALCOHOL, MENTAL HEALTH AND OTHER NECESSARY GROUP AND INDIVIDUAL COUNSELING. ADDITIONALLY, ACADEMY SYSTEM PROVIDES SUPPORT SERVICES TO THE ORGANIZATION INCLUDING ACCOUNTING AND FINANCE, LEGAL, STATE AND FEDERAL LICENSING, HUMAN RESOURCES, MANAGEMENT INFORMATION SERVICES, AND MARKETING. THE AGREEMENT WHICH WAS RENEWED THROUGH JUNE 2023 WAS APPROVED BY THE INTERNAL REVENUE SERVICE AND THE PENNSYLVANIA ATTORNEY GENERAL'S OFFICE. FORM 990, PART VI, SECTION B, LINE 11B A MEMBER OF MANAGEMENT REVIEWS THE 990 PRIOR TO IT BEING FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS REVIEWED AT LEAST ANNUALLY AT MEETINGS OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 POLICIES AND DOCUMENTS ARE AVAILABLE UPON WRITTEN REQUEST AT THE ORGANIZATION'S OFFICE. CSC ACADEMY INC PO BOX 13 839 HERMAN ROAD HERMAN PA 16039 251775920 RENT FACILITIES TO A 501(C)(3) ORGANIZATION PA 501(C)(25) N/A 0 0 0 1 1 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0