2024-05-13T14:00:11-05:00 2023-06-30 251408703 SCHNEIDER DOWNS & CO INC ONE PPG PLACE SUITE 1700 PITTSBURGH PA 15222 990 2022-07-01 251413040 COMMUNITY SPECIALISTS CORPORATION COMM 4128555200 900 AGNEW ROAD PITTSBURGH PA 15227 KENNETH CURCIO TREASURER 4128555200 2024-05-09 1 KENNETH CURCIO 999009999 0 SARAH R PIOT P01358891 4122613644 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z THE ACADEMY KENNETH CURCIO 900 AGNEW ROAD PITTSBURGH PA 15227 11268800 0 X WWW.THEACADEMYSCHOOLS.COM X 1981 PA PREVENTION OF JUVENILE DELINQUENCY 6 6 159 6 0 0 1037676 322055 8568470 10652923 15603 5719 98086 288103 9719835 11268800 0 0 0 0 6676941 7421049 0 0 0 4513311 4932572 11190252 12353621 -1470417 -1084821 11721990 10051108 3617488 3031427 8104502 7019681 PREVENTION OF JUVENILE DELINQUENCY 0 0 7567132 7316365 DAY/EVENING, COMMUNITY SERVICE AND RESIDENTIAL PROGRAMS PROVIDING SERVICES TO ADJUDICATED YOUTH. THE PRIMARY TREATMENT METHOD IS INDIVIDUAL AND GROUP COUNSELING, EDUCATION, AND SUBSTANCE ABUSE TREATMENT PROGRAMS. OUTPATIENT MENTAL HEALTH SERVICES. SAFE HARBOR PROGRAM PROVIDES RESIDENTIAL FACILITY FOR FEMALES IN NEED OF EMERGENCY CARE SERVICES. 3913960 3336558 INPATIENT DRUG AND ALCOHOL PROGRAM PROVIDING EDUCATIONAL AND REHABILITATIVE SERVICES TO ADJUDICATED YOUTH. 11481092 1 1 0 1 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 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 9 0 1 159 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 6 0 1 0 0 0 0 0 1 1 0 1 1 0 1 1 1 1 1 0 0 0 PA X STEPHANIE KELLEY CONTROLLER 4128855200 900 AGNEW ROAD PITSBURGH PA 15227 WILLIAM NUNN CHAIRMAN 1.00 0.10 X X 0 0 0 JOSEPH PRESTON VICE CHAIRMAN 1.00 0.10 X X 0 0 0 KENNETH CURCIO TREASURER 1.00 0.10 X X 0 0 0 DAVID CALIGUIRI SECRETARY 1.00 0.10 X X 0 0 0 SUSAN CREIGHTON DIRECTOR 1.00 0.10 X 0 0 0 KATIE MICCO DIRECTOR 1.00 1.10 X 0 0 0 SALVATORE COSTANZO CHIEF ADMINISTRATIVE OFFICER 30.00 30.00 X 139814 139814 14092 ROBERT SPEARS DIRECTOR OF FINANCIAL OPERATIONS 30.00 15.10 X 0 123293 16669 FRANK WENTZEL EXECUTIVE DIRECTOR 40.00 0.00 X 114020 0 15658 SCOTT BARTOS DIRECTOR OF OPERATIONS 40.00 0.00 X 125978 0 9709 379812 263107 56128 3 0 1 0 ACADEMY SYSTEM INC 900 AGNEW ROAD PITTSBURGH PA 15227 MANAGEMENT/ADMIN 1338641 DR RONALD NEEPER 4411 STILLEY ROAD PITTSBURGH PA 15227 PSYCHIATRY 146381 1 314555 7500 322055 DELINQUENT YOUTH REHAB 900099 10652923 10652923 10652923 5219 5219 5800 0 5800 5800 5800 500 0 500 500 500 LIFE INSURANCE PROCEEDS 900099 236624 236624 WORKER'S COMP PLAN DIVIDEND 900099 28545 28545 FIRE REMEDIATION 900099 17090 17090 44 44 282303 11268800 10652923 0 293822 276538 258518 18020 5871421 5493459 377962 874971 810211 64760 398119 368653 29466 1537947 1537947 182964 49443 133521 36709 36709 48221 10853 37368 32305 32305 272776 254154 18622 430749 401686 29063 120920 77771 43149 271360 271360 557055 521683 35372 STUDENT PROGRAMS 536271 536271 FOOD/KITCHEN SUPPLIES 251342 251342 REPAIRS AND MAINTENANCE 233168 210905 22263 AUTOMOTIVE EXPENSE 176211 157933 18278 244574 236598 7976 12353621 11481092 872529 0 2454408 416314 38211 47801 2828498 2739533 153472 175704 11352459 7426676 3930042 3925783 2317359 2745973 11721990 10051108 1102949 1092653 1038266 933831 1476273 1004943 3617488 3031427 X 8104502 7019681 8104502 7019681 11721990 10051108 -1084821 0 X 0 1 X 0 1 1 X 171143 155067 1738431 1037676 322055 3424372 171143 155067 1738431 1037676 322055 3424372 3424372 3446 38039 13948 9703 11019 76155 19420 72671 34757 93086 282303 502237 4002764 54401737 0.85550 0.91240 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 COMMUNITY SPECIALISTS CORPORATION. 862581 862581 3079646 1506646 1573000 3568381 2381731 1186650 1607991 1480852 127139 2233860 2057447 176413 3925783 CASH VALUE OF LIFE INSURANCE POLICIES 2072204 DUE FROM RELATED ENTITY 673769 2745973 DUE TO RELATED ENTITY 1004943 1004943 X 11268800 0 11268800 0 11268800 12353621 0 12353621 0 12353621 PART X, LINE 2: THE ACADEMY IS A NOT-FOR-PROFIT CORPORATION EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE 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 THE ACADEMY AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE 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 THE 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. THE ACADEMY IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS, HOWEVER THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. MANAGEMENT BELIEVES THE ACADEMY IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR TAX YEARS PRIOR TO 2020. X 0 0 0 0 0 0 0 0 0 SALVATORE COSTANZO CHIEF ADMINISTRATIVE OFFICER 139814 139814 0 0 0 0 0 0 7046 7046 146860 146860 0 0 FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE WILL HAVE AND WILL EXERCISE SOME PRESCRIBED AUTHORITY OF THE BOARD OF DIRECTORS IN SUPERVISING THE MANAGEMENT OF THIS CORPORATION. HOWEVER, NO COMMITTEE WILL HAVE THE AUTHORITY OF THE BOARD IN REFERENCE TO AFFECTING ANY OF THE FOLLOWING: (1) FILLING OF VACANCIES ON THE BOARD. (2) ADOPTION, AMENDMENT, OR REPEAL OF BYLAWS. (3) AMENDMENT OR REPEAL OF ANY RESOLUTION OF THE BOARD. (4) ACTION ON MATTERS COMMITTED BY BYLAWS OR RESOLUTION OF THE BOARD TO ANOTHER COMMITTEE OF THE BOARD. FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION HAS AN AGREEMENT WITH THE ACADEMY SYSTEM TO PROVIDE MANAGEMENT AND SUPPORTING SERVICES TO THE ORGANIZATION. 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, CAREER DEVELOPMENT, CHARTER SCHOOL SERVICES, 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, 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 ORGANIZATION'S OFFICE. THE ACADEMY CHARTER SCHOOL INC 900 AGNEW ROAD PITTSBURGH PA 15227 201837677 EDUCATE DELINQUENT YOUTH PA 501(C)(3) LINE 2 N/A 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 0 1 1 1