2023-05-15T14:17:27-05:00 2022-06-30 251408703 SCHNEIDER DOWNS & CO INC ONE PPG PLACE SUITE 1700 PITTSBURGH PA 15222 990 2021-07-01 251413040 COMMUNITY SPECIALISTS CORPORATION COMM 4128555200 900 AGNEW ROAD PITTSBURGH PA 15227 KENNETH CURCIO TREASURER 4128555200 2023-05-15 1 KENNETH CURCIO 999009999 MELANIE PANTALONE P01614571 4122613644 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z THE ACADEMY SCHOOLS KENNETH CURCIO 900 AGNEW ROAD PITTSBURGH PA 15227 9719835 0 X WWW.THEACADEMYSCHOOLS.COM X 1981 PA PREVENTION OF JUVENILE DELINQUENCY 6 6 161 8 0 0 1738431 1037676 10019666 8568470 54999 15603 41957 98086 11855053 9719835 0 0 0 0 4786666 6676941 0 0 0 4686337 4513311 9473003 11190252 2382050 -1470417 13196167 11721990 3621248 3617488 9574919 8104502 PREVENTION OF JUVENILE DELINQUENCY 0 0 7055258 5916699 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. 3283261 2651771 INPATIENT DRUG AND ALCOHOL PROGRAM PROVIDING EDUCATIONAL AND REHABILITATIVE SERVICES TO ADJUDICATED YOUTH. 10338519 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 15 0 1 161 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 DANIEL MCCANN VICE CHAIRMAN (EXITED 12/21) 1.00 0.10 X X 0 0 0 JOSEPH PRESTON DIRECTOR THRU 12/21), VICE CHAIRMAN (EFF. 12/21) 1.00 0.10 X X 0 0 0 ROBERT GROCHOWSKI TREASURER (EXITED 09/21) 1.00 0.10 X X 0 0 0 KENNETH CURCIO TREASURER (ENTERED 12/21) 1.00 0.10 X X 0 0 0 DAVID CALIGUIRI DIRECTOR THRU 09/21), SECRETARY (EFF. 09/21) 1.00 0.10 X X 0 0 0 SUSAN CREIGHTON DIRECTOR 1.00 0.10 X 0 0 0 KATIE MICCO DIRECTOR (ENTERED 06/22) 1.00 1.10 X 0 0 0 SAMUEL COSTANZO OFFICER 30.00 30.00 X 123201 123201 36088 ROBERT SPEARS DIRECTOR OF FINANCIAL OPER 30.00 15.10 X 0 116716 20218 FRANK WENTZEL EXECUTIVE DIRECTOR 40.00 0.00 X 100350 0 17726 SCOTT BARTOS CHIEF OF OPERATIONS 40.00 0.00 X 118395 0 18491 341946 239917 92523 3 0 1 0 DR RONALD NEEPER 4411 STILLEY ROAD PITTSBURGH PA 15227 PSYCHIATRY 134797 1 1031376 6300 1037676 DELINQUENT YOUTH REHAB 900099 8568470 8568470 8568470 4703 4703 5000 0 5000 5000 5000 10900 0 10900 10900 10900 OTHER INCOME 900099 93086 93086 93086 9719835 8568470 0 113689 X 259321 239606 19715 5267075 4871821 395254 695630 638479 57151 454915 417540 37375 351278 351278 37322 37322 1211695 1211695 24285 21535 2750 345277 326777 18500 329919 321946 7973 61205 42001 19204 308889 108631 200258 504983 473796 31187 STUDENT ACTIVITIES/PROG 601861 599609 2252 BAD DEBT EXPENSE 323381 306010 17371 REPAIRS AND MAINTENANCE 225499 225499 AUTOMOTIVE 95323 90340 4983 92394 91956 438 11190252 10338519 851733 0 4154862 2454408 559223 38211 2177086 2828498 141370 153472 11123644 7193602 3997337 3930042 2166289 2317359 13196167 11721990 1225475 1102949 1033649 1038266 1362124 1476273 3621248 3617488 X 9574919 8104502 9574919 8104502 13196167 11721990 -1470417 0 X 0 1 X 0 1 1 X 137361 171143 155067 1738431 1037676 3239678 137361 171143 155067 1738431 1037676 3239678 3239678 1529 3446 38039 13948 9703 66665 24558 19420 72671 34757 93086 244492 3550835 54950453 0.91240 0.92220 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 37322 0 0 37322 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 1428590 1651056 3424488 2289469 1135019 1529711 1460604 69107 2227218 2014939 212279 3930042 CASH VALUE OF LIFE INSURANCE POLICIES 2317359 2317359 DUE TO RELATED ENTITY 1476273 1476273 X 9719835 0 9719835 0 9719835 11190252 0 11190252 0 11190252 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, 2022, 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 2019. X 0 0 0 0 0 0 0 0 0 SAMUEL COSTANZO OFFICER 123201 123201 0 0 0 0 0 0 18044 18044 141245 141245 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, 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, STUDENT COUNSELING, AND CAREER DEVELOPMENT. 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 2022 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. 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, PART IX, LINE 11G CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 1,211,695. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,211,695. THE ACADEMY CHARTER SCHOOL INC 900 AGNEW ROAD PITTSBURGH PA 15227 201837677 EDUCATE DELINQUENT YOUTH PA 501(C)(3) LINE 2 N/A 0 THE SUMMIT SCHOOL INC 900 AGNEW ROAD PITTSBURGH PA 15227 251782296 EDUCATE DELINQUENT YOUTH PA 501(C)(3) LINE 2 N/A 0 ACADEMY SYSTEM INC 900 AGNEW ROAD PITTSBURGH PA 15227 232946812 PROVIDES ADMINISTRATION AND MANAGEMENT SERVICES PA N/A S 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 1 0 1 1 1