COMMUNITY SPECIALISTS CORPORATION: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: COMMUNITY SPECIALISTS CORPORATION (EIN 25-1413040)
Tax period: 2023-07-01 to 2024-06-30
Filed: 2025-05-14
IRS object ID: 202501349349309240
Schema version: 2023v6.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule C
Schedule D
Schedule L
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-05-14T15:15:20-05:00	ReturnTs
Tax Period End	2024-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	251408703	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	SCHNEIDER DOWNS & CO INC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	ONE PPG PLACE SUITE 1700	AddressLine1Txt
City	PITTSBURGH	CityNm
State Abbreviation	PA	StateAbbreviationCd
ZIP	15222	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	251413040	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	COMMUNITY SPECIALISTS CORPORATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	COMM	BusinessNameControlTxt
Phone	4128555200	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	900 AGNEW ROAD	AddressLine1Txt
City	PITTSBURGH	CityNm
State Abbreviation	PA	StateAbbreviationCd
ZIP	15227	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	ROBERT SPEARS	PersonNm
Person Title	DIRECTOR OF FINANCIAL OPERATIONS	PersonTitleTxt
Phone	4128555200	PhoneNum
Signature	2025-05-14	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	0	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	ERIN F WOOD	PreparerPersonNm
PTIN	P01710275	PTIN
Phone	4122613644	PhoneNum

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

Field	Value	IRS element (for citing)
Business Name Line1	THE ACADEMY	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Principal Officer	FRANK WENTZEL	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	900 AGNEW ROAD	AddressLine1Txt
City	PITTSBURGH	CityNm
State Abbreviation	PA	StateAbbreviationCd
ZIP	15227	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$14,421,749	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.THEACADEMYSCHOOLS.COM	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1981	FormationYr
Legal Domicile State	PA	LegalDomicileStateCd
Activity Or Mission	TO EDUCATE AND REHABILITATE ADJUDICATED YOUTH.	ActivityOrMissionDesc
Voting Members Governing Body	6	VotingMembersGoverningBodyCnt
Voting Members Independent	6	VotingMembersIndependentCnt
Total Employee	182	TotalEmployeeCnt
Total Volunteers	5	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$322,055	PYContributionsGrantsAmt
CY Contributions Grants	$1,284,518	CYContributionsGrantsAmt
PY Program Service Revenue	$10,652,923	PYProgramServiceRevenueAmt
CY Program Service Revenue	$12,936,493	CYProgramServiceRevenueAmt
PY Investment Income	$5,719	PYInvestmentIncomeAmt
CY Investment Income	$5,307	CYInvestmentIncomeAmt
PY Other Revenue	$288,103	PYOtherRevenueAmt
CY Other Revenue	$195,431	CYOtherRevenueAmt
PY Total Revenue	$11,268,800	PYTotalRevenueAmt
CY Total Revenue	$14,421,749	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$7,421,049	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$8,017,484	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$4,932,572	PYOtherExpensesAmt
CY Other Expenses	$6,012,118	CYOtherExpensesAmt
PY Total Expenses	$12,353,621	PYTotalExpensesAmt
CY Total Expenses	$14,029,602	CYTotalExpensesAmt
PY Revenues Less Expenses	-$1,084,821	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$392,147	CYRevenuesLessExpensesAmt
Total Assets BOY	$10,051,108	TotalAssetsBOYAmt
Total Assets EOY	$10,953,558	TotalAssetsEOYAmt
Total Liabilities BOY	$3,031,427	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$3,541,730	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$7,019,681	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$7,411,828	NetAssetsOrFundBalancesEOYAmt
Mission	TO EDUCATE AND REHABILITATE ADJUDICATED YOUTH.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$8,348,393	ExpenseAmt
Revenue	$9,007,652	RevenueAmt
Desc	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.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$4,766,360	ExpenseAmt
Revenue	$3,928,841	RevenueAmt
Desc	INPATIENT DRUG AND ALCOHOL PROGRAM PROVIDING EDUCATIONAL AND REHABILITATIVE SERVICES TO ADJUDICATED YOUTH.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$13,114,753	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	Yes (1)	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	Yes (1)	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	Yes (1)	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	Yes (1)	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	17	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	182	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	6	GoverningBodyVotingMembersCnt
Independent Voting Member	6	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	Yes (1)	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	Yes (1)	LocalChaptersInd
Policies Reference Chapters	Yes (1)	PoliciesReferenceChaptersInd
Form990 Provided To Gvrn Body	0	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	0	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	PA	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	STEPHANIE KELLEY CONTROLLER	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	4128855200	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	900 AGNEW ROAD	AddressLine1Txt
City	PITSBURGH	CityNm
State Abbreviation	PA	StateAbbreviationCd
ZIP	15227	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
WILLIAM NUNN
CHAIRMAN	1.00	0.10	Yes (X)	Yes (X)	$0	$0	$0
JOSEPH PRESTON
VICE CHAIRMAN	1.00	0.10	Yes (X)	Yes (X)	$0	$0	$0
KENNETH CURCIO
TREASURER	1.00	0.10	Yes (X)	Yes (X)	$0	$0	$0
DAVID CALIGUIRI
SECRETARY	1.00	0.10	Yes (X)	Yes (X)	$0	$0	$0
SUSAN CREIGHTON
DIRECTOR	1.00	0.10	Yes (X)		$0	$0	$0
KATIE MICCO
DIRECTOR	1.00	0.10	Yes (X)		$0	$0	$0
ROBERT SPEARS
DIRECTOR OF FINANCIAL OPERATIONS	30.00	15.10		Yes (X)	$0	$0	$0
FRANK WENTZEL
EXECUTIVE DIRECTOR	40.00	0.00		Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
ACADEMY SYSTEM INC
900 AGNEW ROAD	PITTSBURGH	PA	15227	MANAGEMENT/ADMIN	$1,919,313
DR RONALD NEEPER
4411 STILLEY ROAD	PITTSBURGH	PA	15227	PSYCHIATRY	$264,739
COOLSPRING BHS LLS
2075 RIDGE ROAD	SOUTH PARK	PA	15129	PSYCHIATRY	$152,035

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	3	CntrctRcvdGreaterThan100KCnt
Government Grants	$1,254,569	GovernmentGrantsAmt
All Other Contributions	$29,949	AllOtherContributionsAmt
Noncash Contributions	$6,682	NoncashContributionsAmt
Total Contributions	$1,284,518	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	DELINQUENT YOUTH REHAB	Desc
Business	623990	BusinessCd
Total Revenue Column	$12,936,493	TotalRevenueColumnAmt
Related Or Exempt Func Income	$12,936,493	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$12,936,493	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,557	TotalRevenueColumnAmt
Exclusion	$1,557	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$5,800	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$0	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$5,800	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$5,800	TotalRevenueColumnAmt
Exclusion	$5,800	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Other	$3,750	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Other	$0	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Other	$3,750	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$3,750	TotalRevenueColumnAmt
Exclusion	$3,750	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	ExclusionExclusionAmt
LIFE INSURANCE PROCEEDS	900099	$153,903	$153,903
WORKER'S COMP PLAN DIVIDEND	900099	$29,383	$29,383
MISCELLANEOUS INCOME	900099	$6,345	$6,345

Field	Value	IRS element (for citing)
Other Revenue Total	$189,631	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$14,421,749	TotalRevenueColumnAmt
Related Or Exempt Func Income	$12,936,493	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$200,738	ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$6,652,653	TotalAmt
Program Services	$6,237,238	ProgramServicesAmt
Management And General	$415,415	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$907,667	TotalAmt
Program Services	$837,133	ProgramServicesAmt
Management And General	$70,534	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$457,164	TotalAmt
Program Services	$421,638	ProgramServicesAmt
Management And General	$35,526	ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$1,890,835	TotalAmt
Program Services	$1,890,835	ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$23,589	TotalAmt
Program Services	$5,524	ProgramServicesAmt
Management And General	$18,065	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$193,957	TotalAmt
Program Services	$53,123	ProgramServicesAmt
Management And General	$140,834	ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$32,882	TotalAmt
Management And General	$32,882	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$45,780	TotalAmt
Program Services	$10,721	ProgramServicesAmt
Management And General	$35,059	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$43,631	TotalAmt
Program Services	$43,631	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$307,543	TotalAmt
Program Services	$289,597	ProgramServicesAmt
Management And General	$17,946	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$377,527	TotalAmt
Program Services	$350,562	ProgramServicesAmt
Management And General	$26,965	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$160,748	TotalAmt
Program Services	$111,174	ProgramServicesAmt
Management And General	$49,574	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$337,198	TotalAmt
Program Services	$337,198	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$598,625	TotalAmt
Program Services	$561,055	ProgramServicesAmt
Management And General	$37,570	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
STUDENT PROGRAMS	$765,855	$765,800	$55
BAD DEBT EXPENSE	$360,669	$360,669
FOOD & KITCHEN SUPPLIES	$289,672	$289,672
REPAIRS & MAINTENANCE	$284,272	$273,806	$10,466

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$299,335	TotalAmt
Program Services	$275,377	ProgramServicesAmt
Management And General	$23,958	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$14,029,602	TotalAmt
Program Services	$13,114,753	ProgramServicesAmt
Management And General	$914,849	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$416,314	BOYAmt
EOY	$385,460	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$47,801	BOYAmt
EOY	$47,924	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$2,739,533	BOYAmt
EOY	$2,884,521	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$175,704	BOYAmt
EOY	$97,722	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$12,699,432	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$7,710,041	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$3,925,783	BOYAmt
EOY	$4,989,391	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$2,745,973	BOYAmt
EOY	$2,548,540	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$10,051,108	BOYAmt
EOY	$10,953,558	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$1,092,653	BOYAmt
EOY	$1,471,244	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$933,831	BOYAmt
EOY	$1,108,362	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,004,943	BOYAmt
EOY	$962,124	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$3,031,427	BOYAmt
EOY	$3,541,730	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$7,019,681	BOYAmt
EOY	$7,411,828	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$7,019,681	BOYAmt
EOY	$7,411,828	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$10,051,108	BOYAmt
EOY	$10,953,558	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$392,147	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	0	AuditCommitteeInd
Federal Grant Audit Required	Yes (1)	FederalGrantAuditRequiredInd
Federal Grant Audit Performed	Yes (1)	FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$155,067	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,738,431	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,037,676	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$322,055	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,284,518	CurrentTaxYearAmt
Total	$4,537,747	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$155,067	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,738,431	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,037,676	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$322,055	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,284,518	CurrentTaxYearAmt
Total	$4,537,747	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total170	$4,537,747	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$38,039	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$13,948	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$9,703	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$11,019	CurrentTaxYearMinus1YearAmt
Current Tax Year	$7,357	CurrentTaxYearAmt
Total	$80,066	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$72,671	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$34,757	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$93,086	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$282,303	CurrentTaxYearMinus1YearAmt
Current Tax Year	$189,631	CurrentTaxYearAmt
Total	$672,448	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$5,290,261	TotalSupportAmt
Gross Receipts Rltd Activities	$54,553,952	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.85780	PublicSupportCY170Pct
Public Support PY170	0.85550	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Volunteers	0	VolunteersInd
Paid Staff Or Management	0	PaidStaffOrManagementInd
Media Advertisements	0	MediaAdvertisementsInd
Mailings Members	0	MailingsMembersInd
Publications Or Broadcast	0	PublicationsOrBroadcastInd
Grants Other Organizations	0	GrantsOtherOrganizationsInd
Direct Contact Legislators	Yes (1)	DirectContactLegislatorsInd
Direct Contact Legislators	$32,882	DirectContactLegislatorsAmt
Rallies Demonstrations	0	RalliesDemonstrationsInd
Other Activities	0	OtherActivitiesInd
Total Lobbying Expenditures	$32,882	TotalLobbyingExpendituresAmt
Not Described Section501c3	0	NotDescribedSection501c3Ind

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART II-B, LINE 1:	FormAndLineReferenceDesc
Explanation	EXPENDITURES WERE INCURRED IN COMMUNICATING AND MEETING WITH STATE OFFICIALS AND THEIR EMPLOYEES REGARDING LEGISLATION AND REGULATORY MATTERS AFFECTING THE OPERATIONS OF COMMUNITY SPECIALISTS CORPORATION.	ExplanationTxt

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$862,581	OtherCostOrOtherBasisAmt
Book Value	$862,581	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$3,079,646	OtherCostOrOtherBasisAmt
Depreciation	$1,584,702	DepreciationAmt
Book Value	$1,494,944	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$4,252,104	OtherCostOrOtherBasisAmt
Depreciation	$2,470,548	DepreciationAmt
Book Value	$1,781,556	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,911,052	OtherCostOrOtherBasisAmt
Depreciation	$1,533,478	DepreciationAmt
Book Value	$377,574	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$2,594,049	OtherCostOrOtherBasisAmt
Depreciation	$2,121,313	DepreciationAmt
Book Value	$472,736	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$4,989,391	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDesc	Book ValueBookValueAmt
CASH VALUE OF LIFE INSURANCE POLICIES	$1,826,107
DUE FROM RELATED ENTITY	$722,433

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$2,548,540	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
DUE TO RELATED ENTITY	$562,124
LINE OF CREDIT	$400,000

Field	Value	IRS element (for citing)
Total Liability	$962,124	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$14,421,749	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$14,421,749	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$14,421,749	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$14,029,602	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$14,029,602	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$14,029,602	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	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, 2024, 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 2021.	ExplanationTxt

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

Field	Value	IRS element (for citing)
Person	THE ACADEMY SYSTEM INC	PersonNm

Field	Value	IRS element (for citing)
Relationship Description	ENTITY MORE THAN 35% OWNER BY FORMER OFFICER	RelationshipDescriptionTxt
Transaction	$1,890,835	TransactionAmt
Transaction	THE ORGANIZATION HAS AN AGREEMENT WITH THE ACADEMY SYSTEM, INC. ("ASI"), A CORPORATION THAT SPECIALIZES IN THE MANAGEMENT AND ADMINISTRATION OF ADJUDICATED YOUTH PROGRAMS. ASI 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, ASI 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 EXPIRES ON JUNE 30, 2026, REQUIRES THE ORGANIZATION TO PAY SERVICE FEES EQUAL TO 15% OF GROSS ANNUAL REVENUE AS DEFINED IN THE AGREEMENT. SEE CONTINUATION ON SCHEDULE O.	TransactionDesc
Sharing Of Revenues	Yes (1)	SharingOfRevenuesInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
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 ACADEMY. 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 ACADEMY INCLUDING ACCOUNTING AND FINANCE, STATE AND FEDERAL LICENSING, HUMAN RESOURCES, MANAGEMENT INFORMATION SERVICES AND MARKETING. THE AGREEMENT WHICH EXPIRES JUNE 30, 2026 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.
FORM 990, SCHEDULE L, PART IV, COLUMN D:	FOR THE YEAR ENDED JUNE 30, 2024, ASI CHARGED THE ORGANIZATION SERVICE FEES OF ONLY 13% OF GROSS REVENUES. ASI IS MANAGED BY NATIONALLY ACCLAIMED LEADERS AND INNOVATORS IN THE FIELD OF JUVENILE JUSTICE. IT IS RESPONSIBLE FOR THE DEVELOPMENT, ADMINISTRATION AND CONTINUING GROWTH OF A NETWORK OF AWARD-WINNING SCHOOLS FOR ADJUDICATED YOUTH.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

Field	Value	IRS element (for citing)
Business Name Line1	THE ACADEMY CHARTER SCHOOL INC	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	900 AGNEW ROAD	AddressLine1Txt
City	PITTSBURGH	CityNm
State Abbreviation	PA	StateAbbreviationCd
ZIP	15227	ZIPCd

Field	Value	IRS element (for citing)
EIN	201837677	EIN
Primary Activities	EDUCATE DELINQUENT YOUTH	PrimaryActivitiesTxt
Legal Domicile State	PA	LegalDomicileStateCd
Exempt Code Section	501(C)(3)	ExemptCodeSectionTxt
Public Charity Status	LINE 2	PublicCharityStatusTxt
Direct Controlling NA	N/A	DirectControllingNACd
Controlled Organization	0	ControlledOrganizationInd

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	0	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	0	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	0	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	0	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	0	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	0	DivRelatedOrganizationInd
Asset Sale To Other Org	0	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	0	AssetPurchaseFromOtherOrgInd
Asset Exchange	0	AssetExchangeInd
Rental Of Facilities To Oth Org	0	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	0	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	0	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	0	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	0	SharingOfFacilitiesInd
Paid Employees Sharing	Yes (1)	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	0	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	Yes (1)	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	0	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd