2025-05-14T15:15:20-05:00 2024-06-30 251408703 SCHNEIDER DOWNS & CO INC ONE PPG PLACE SUITE 1700 PITTSBURGH PA 15222 990 2023-07-01 251413040 COMMUNITY SPECIALISTS CORPORATION COMM 4128555200 900 AGNEW ROAD PITTSBURGH PA 15227 ROBERT SPEARS DIRECTOR OF FINANCIAL OPERATIONS 4128555200 2025-05-14 1 0 ERIN F WOOD P01710275 4122613644 2023 2025-03-06 01:10:19Z THE ACADEMY FRANK WENTZEL 900 AGNEW ROAD PITTSBURGH PA 15227 14421749 0 X WWW.THEACADEMYSCHOOLS.COM X 1981 PA TO EDUCATE AND REHABILITATE ADJUDICATED YOUTH. 6 6 182 5 0 0 322055 1284518 10652923 12936493 5719 5307 288103 195431 11268800 14421749 0 0 0 0 7421049 8017484 0 0 0 4932572 6012118 12353621 14029602 -1084821 392147 10051108 10953558 3031427 3541730 7019681 7411828 TO EDUCATE AND REHABILITATE ADJUDICATED YOUTH. 0 0 8348393 9007652 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. 4766360 3928841 INPATIENT DRUG AND ALCOHOL PROGRAM PROVIDING EDUCATIONAL AND REHABILITATIVE SERVICES TO ADJUDICATED YOUTH. 13114753 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 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 1 17 0 1 182 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 X 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 0.10 X 0 0 0 ROBERT SPEARS DIRECTOR OF FINANCIAL OPERATIONS 30.00 15.10 X 0 0 0 FRANK WENTZEL EXECUTIVE DIRECTOR 40.00 0.00 X 0 0 0 0 0 0 0 0 0 0 ACADEMY SYSTEM INC 900 AGNEW ROAD PITTSBURGH PA 15227 MANAGEMENT/ADMIN 1919313 DR RONALD NEEPER 4411 STILLEY ROAD PITTSBURGH PA 15227 PSYCHIATRY 264739 COOLSPRING BHS LLS 2075 RIDGE ROAD SOUTH PARK PA 15129 PSYCHIATRY 152035 3 1254569 29949 6682 1284518 DELINQUENT YOUTH REHAB 623990 12936493 12936493 12936493 1557 1557 5800 0 5800 5800 5800 3750 0 3750 3750 3750 LIFE INSURANCE PROCEEDS 900099 153903 153903 WORKER'S COMP PLAN DIVIDEND 900099 29383 29383 MISCELLANEOUS INCOME 900099 6345 6345 189631 14421749 12936493 0 200738 6652653 6237238 415415 907667 837133 70534 457164 421638 35526 1890835 1890835 23589 5524 18065 193957 53123 140834 32882 32882 45780 10721 35059 43631 43631 307543 289597 17946 377527 350562 26965 160748 111174 49574 337198 337198 598625 561055 37570 STUDENT PROGRAMS 765855 765800 55 BAD DEBT EXPENSE 360669 360669 FOOD & KITCHEN SUPPLIES 289672 289672 REPAIRS & MAINTENANCE 284272 273806 10466 299335 275377 23958 14029602 13114753 914849 0 416314 385460 47801 47924 2739533 2884521 175704 97722 12699432 7710041 3925783 4989391 2745973 2548540 10051108 10953558 1092653 1471244 933831 1108362 1004943 962124 3031427 3541730 X 7019681 7411828 7019681 7411828 10051108 10953558 392147 0 X 0 1 X 0 1 1 X 155067 1738431 1037676 322055 1284518 4537747 155067 1738431 1037676 322055 1284518 4537747 4537747 38039 13948 9703 11019 7357 80066 72671 34757 93086 282303 189631 672448 5290261 54553952 0.85780 0.85550 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 32882 0 0 32882 0 PART II-B, LINE 1: 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. 862581 862581 3079646 1584702 1494944 4252104 2470548 1781556 1911052 1533478 377574 2594049 2121313 472736 4989391 CASH VALUE OF LIFE INSURANCE POLICIES 1826107 DUE FROM RELATED ENTITY 722433 2548540 DUE TO RELATED ENTITY 562124 LINE OF CREDIT 400000 962124 X 14421749 0 14421749 0 14421749 14029602 0 14029602 0 14029602 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, 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. THE ACADEMY SYSTEM INC ENTITY MORE THAN 35% OWNER BY FORMER OFFICER 1890835 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. 1 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. 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 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0