SUMMIT ACADEMY MANAGEMENT: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- SUMMIT ACADEMY MANAGEMENT (EIN 34-1938197)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2025-05-15
- IRS object ID
- 202531359349317813
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-05-15T19:45:37-05:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 341310124 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | REA & ASSOCIATES INC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 230 NORTH MARKET STREET | AddressLine1Txt |
| City | WOOSTER | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 44691 | 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 | 341938197 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SUMMIT ACADEMY MANAGEMENT | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SUMM | BusinessNameControlTxt |
| Phone | 3306708470 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2791 MOGADORE ROAD | AddressLine1Txt |
| City | AKRON | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 44312 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JOHN GUYER | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 3306708470 | PhoneNum |
| Signature | 2025-05-15 | 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 | CATHY ROCHE CPA | PreparerPersonNm |
| PTIN | P00292467 | PTIN |
| Phone | 3308044052 | PhoneNum |
| Preparation | 2025-05-15 | PreparationDt |
| 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 | SABER EDUCATIONAL SERVICES | BusinessNameLine1Txt |
| Business Name Line2 | FOUNDATIONS EDUCATIONAL SOLUTIONS | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JOHN GUYER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2791 MOGADORE ROAD | AddressLine1Txt |
| City | AKRON | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 44312 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $46,832,066 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.SUMMITACADEMIES.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2002 | FormationYr |
| Legal Domicile State | OH | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE SUPPORT SERVICES FOR CHARTER SCHOOLS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 13 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 13 | VotingMembersIndependentCnt |
| Total Employee | 788 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $799 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,167 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $48,174,051 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $46,040,306 | CYProgramServiceRevenueAmt |
| PY Investment Income | $306,617 | PYInvestmentIncomeAmt |
| CY Investment Income | $448,015 | CYInvestmentIncomeAmt |
| PY Other Revenue | $522,149 | PYOtherRevenueAmt |
| CY Other Revenue | $342,578 | CYOtherRevenueAmt |
| PY Total Revenue | $49,003,616 | PYTotalRevenueAmt |
| CY Total Revenue | $46,832,066 | 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 | $33,516,749 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $31,246,583 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $18,283,203 | PYOtherExpensesAmt |
| CY Other Expenses | $18,512,456 | CYOtherExpensesAmt |
| PY Total Expenses | $51,799,952 | PYTotalExpensesAmt |
| CY Total Expenses | $49,759,039 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$2,796,336 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$2,926,973 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $31,441,474 | TotalAssetsBOYAmt |
| Total Assets EOY | $28,761,599 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $5,376,573 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $5,623,671 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $26,064,901 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $23,137,928 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | SEE SCHEDULE O | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $44,003,844 | ExpenseAmt |
| Revenue | $46,382,884 | RevenueAmt |
| Desc | SUMMIT ACADEMY MANAGEMENT PROVIDED SUPPORT FOR TWENTY-SEVEN CHARTER SCHOOLS DURING THEIR 2017 FISCAL YEAR PURSUANT TO A MANAGEMENT CONTRACT. THIS INCLUDED HUMAN RESOURCES, PAYROLL, AND OTHER OFFICE SERVICES. SUMMIT ACADEMY MANAGEMENT WAS ALSO RESPONSIBLE FOR PURCHASING THE EXPENSES RELATED TO THE OPERATION OF THE CHARTER SCHOOLS WHICH INCLUDED, BUT WAS NOT LIMITED TO THE FOLLOWING: ASSETS, BUILDINGS, OCCUPANCY NEEDS, AND SUPPLIES. THE ORGANIZATION ALSO PROVIDED STAFF FOR, AND KEEPS DEVELOPING A CURRICULUM DESIGNED FOR, THE CHARTER SCHOOLS' STUDENT POPULATION. | Desc |
| Total Program Service Expenses | $44,003,844 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | 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 | Yes (1) | 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 | 0 | 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 | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 788 | 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 | 13 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 13 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | 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 | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | OH | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ALIZA PENNINGTON | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3306708470 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2791 MOGADORE RD | AddressLine1Txt |
| City | AKRON | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 44312 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (19 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| AMY MARTIN | |||||||
| BOARD MEMBER | 0.10 | Yes (X) | $3,000 | $0 | $0 | ||
| ALBERT CHARPENTIER | |||||||
| BOARD MEMBER | 0.10 | Yes (X) | $2,250 | $0 | $0 | ||
| FRED BRUMFIELD | |||||||
| BOARD MEMBER | 0.10 | Yes (X) | $3,300 | $0 | $0 | ||
| DERRICK WYMAN | |||||||
| BOARD MEMBER | 0.10 | Yes (X) | $2,050 | $0 | $0 | ||
| JAMES HUNTSMAN | |||||||
| BOARD MEMBER | 0.10 | Yes (X) | $1,800 | $0 | $0 | ||
| ANTHONY MALORNI | |||||||
| BOARD MEMBER | 0.10 | Yes (X) | $3,300 | $0 | $0 | ||
| JAMES SLOGAR | |||||||
| BOARD MEMBER | 0.10 | Yes (X) | $3,300 | $0 | $0 | ||
| MICHAEL RASICCI | |||||||
| BOARD MEMBER | 0.10 | Yes (X) | $3,000 | $0 | $0 | ||
| DIANE LONGSTRETH | |||||||
| BOARD MEMBER | 0.10 | Yes (X) | $1,625 | $0 | $0 | ||
| ROBERT DOLLINGER | |||||||
| BOARD MEMBER | 0.10 | Yes (X) | $300 | $0 | $0 | ||
| RICHARD HALL | |||||||
| BOARD MEMBER | 0.10 | Yes (X) | $300 | $0 | $0 | ||
| BEVERLY NISSEL | |||||||
| BOARD MEMBER | 0.10 | Yes (X) | $300 | $0 | $0 | ||
| MARK WOESSNER | |||||||
| BOARD MEMBER | 0.10 | Yes (X) | $300 | $0 | $0 | ||
| JOHN GUYER | |||||||
| CEO | 40.00 | $225,501 | $0 | $25,678 | Yes (X) | ||
| DEBRA SKUL | |||||||
| CHIEF OF ACADEMICS | 40.00 | $0 | $0 | $0 | Yes (X) | ||
| MARK MICHAEL | |||||||
| DIRECTOR OF OPERATIONS | 40.00 | $188,143 | $0 | $42,052 | Yes (X) | ||
| ERICA RICHLEY | |||||||
| DIRECTOR OF SPECIAL EDUCA | 40.00 | $110,907 | $0 | $32,493 | Yes (X) | ||
| HEATHER SINGER | |||||||
| EXECUTIVE DIRECTOR OF CURR | 40.00 | $107,089 | $0 | $28,373 | Yes (X) | ||
| AMY COLE | |||||||
| VP OF HR | 40.00 | $161,547 | $0 | $79,305 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $818,012 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $207,901 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 5 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| DR LORI ELLIOTT EDUCATIONAL CONSULTANT | |||||
| 2541 W FOX FIRE CT | NIXA | MO | 65714 | EDUCATIONAL CONSULTANT | $275,800 |
| DEBRA A STAFFORD | |||||
| 184 STEPHANY DR NE | PIEDMONT | OK | 73078 | EDUCATIONAL CONSULTANT | $246,400 |
| FREEDOM 2 GO TRANSPORTATION SERVICE | |||||
| 9545 MIDWEST AVENUE UNIT M | GARFIELD HEIGHTS | OH | 44125 | TRANSPORTATION SERVICES | $197,462 |
| DONNA J WHYTE | |||||
| 32 ROLLING BROOK DR | BALLSTON SPA | NY | 12020 | EDUCATIONAL CONSULTANT | $131,000 |
| SCOTT ERVIN | |||||
| 110 JONES ST | DAYTON | OH | 45410 | EDUCATIONAL CONSULTANT | $124,017 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $1,167 | AllOtherContributionsAmt |
| Total Contributions | $1,167 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MANAGEMENT SERVICES | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $46,040,306 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $46,040,306 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $46,040,306 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $448,015 | TotalRevenueColumnAmt |
| Exclusion | $448,015 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| MISCELLANEOUS REVENUE | 900099 | $333,878 | $333,878 |
| TUITION | 900099 | $8,700 | $8,700 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $342,578 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $46,832,066 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $46,382,884 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $448,015 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $917,593 | TotalAmt |
| Management And General | $917,593 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,106,191 | TotalAmt |
| Program Services | $20,241,746 | ProgramServicesAmt |
| Management And General | $2,864,445 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,306,056 | TotalAmt |
| Program Services | $3,301,429 | ProgramServicesAmt |
| Management And General | $4,627 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,916,743 | TotalAmt |
| Program Services | $3,223,971 | ProgramServicesAmt |
| Management And General | $692,772 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,417,517 | TotalAmt |
| Program Services | $984,315 | ProgramServicesAmt |
| Management And General | $433,202 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,651,609 | TotalAmt |
| Program Services | $5,606,859 | ProgramServicesAmt |
| Management And General | $44,750 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $74,749 | TotalAmt |
| Program Services | $32,594 | ProgramServicesAmt |
| Management And General | $42,155 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $56,937 | TotalAmt |
| Program Services | $53,353 | ProgramServicesAmt |
| Management And General | $3,584 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $189,263 | TotalAmt |
| Program Services | $172,684 | ProgramServicesAmt |
| Management And General | $16,579 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,814,695 | TotalAmt |
| Program Services | $5,655,697 | ProgramServicesAmt |
| Management And General | $158,998 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $200,463 | TotalAmt |
| Program Services | $115,536 | ProgramServicesAmt |
| Management And General | $84,927 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,485,470 | TotalAmt |
| Program Services | $1,397,446 | ProgramServicesAmt |
| Management And General | $88,024 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $294,369 | TotalAmt |
| Program Services | $259,018 | ProgramServicesAmt |
| Management And General | $35,351 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| EDUCATIONAL SUPPLIES/CU | $1,767,219 | $1,754,754 | $12,465 |
| STUDENT ENRICHMENT PROG | $1,325,414 | $1,075,443 | $249,971 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $234,751 | TotalAmt |
| Program Services | $128,999 | ProgramServicesAmt |
| Management And General | $105,752 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $49,759,039 | TotalAmt |
| Program Services | $44,003,844 | ProgramServicesAmt |
| Management And General | $5,755,195 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,858,270 | BOYAmt |
| EOY | $7,752,661 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,496,596 | BOYAmt |
| EOY | $6,537,689 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,008 | BOYAmt |
| EOY | $34,021 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $20,823,421 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $8,530,071 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,828,424 | BOYAmt |
| EOY | $12,293,350 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,224,176 | BOYAmt |
| EOY | $2,143,878 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,441,474 | BOYAmt |
| EOY | $28,761,599 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,747,577 | BOYAmt |
| EOY | $4,721,344 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,628,996 | BOYAmt |
| EOY | $902,327 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,376,573 | BOYAmt |
| EOY | $5,623,671 | 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 | $26,064,901 | BOYAmt |
| EOY | $23,137,928 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,064,901 | BOYAmt |
| EOY | $23,137,928 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,441,474 | BOYAmt |
| EOY | $28,761,599 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$2,926,973 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| 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 | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supporting Organization509a3 | Yes (X) | SupportingOrganization509a3Ind |
| Supporting Org Type3 Func Int | Yes (X) | SupportingOrgType3FuncIntInd |
| IRS Written Determination | Yes (X) | IRSWrittenDeterminationInd |
| Supported Organizations | 24 | SupportedOrganizationsCnt |
Supported Org Information SupportedOrgInformationGrp (24 entries)
| EINEIN | Organization TypeOrganizationTypeCd | Governing Document ListedGoverningDocumentListedInd | SupportSupportAmt | Other SupportOtherSupportAmt |
|---|---|---|---|---|
| SUMMIT ACADEMY AKRON ELEMENTARY SCHOOL | ||||
| 341879407 | 2 | 0 | $2,756,393 | $0 |
| SUMMIT ACADEMY AKRON MIDDLE SCHOOL | ||||
| 341948225 | 2 | 0 | $1,636,837 | $0 |
| SUMMIT ACADEMY COMMUNITY SCHOOL FOR ALTERNATIVE LEARNERS CANTON | ||||
| 341917946 | 2 | 0 | $2,701,562 | $0 |
| SUMMIT ACADEMY COMMUNITY SCHOOL FOR ALTERNATIVE LEARNERS LORAIN | ||||
| 341917949 | 2 | 0 | $2,644,578 | $0 |
| SUMMIT ACADEMY COMMUNITY SCHOOL FOR ALTERNATIVE LEARNERS MIDDLETOWN | ||||
| 341948227 | 2 | 0 | $2,229,267 | $0 |
| SUMMIT ACADEMY COMMUNITY SCHOOL FOR ALTERNATIVE LEARNERS XENIA | ||||
| 341948228 | 2 | 0 | $4,244,311 | $0 |
| SUMMIT ACADEMY COMMUNITY SCHOOL CINCINNATI | ||||
| 731685336 | 2 | 0 | $2,245,528 | $0 |
| SUMMIT ACADEMY COMMUNITY SCHOOL COLUMBUS | ||||
| 731685537 | 2 | 0 | $945,254 | $0 |
| SUMMIT ACADEMY COMMUNITY SCHOOL DAYTON | ||||
| 731685342 | 2 | 0 | $2,186,989 | $0 |
| SUMMIT ACADEMY COMMUNITY SCHOOL PAINESVILLE | ||||
| 201438174 | 2 | 0 | $117,124 | $0 |
| SUMMIT ACADEMY COMMUNITY SCHOOL PARMA | ||||
| 731685363 | 2 | 0 | $3,178,243 | $0 |
| SUMMIT ACADEMY COMMUNITY SCHOOL TOLEDO | ||||
| 731685338 | 2 | 0 | $3,165,717 | $0 |
| SUMMIT ACADEMY COMMUNITY SCHOOL WARREN | ||||
| 731685340 | 2 | 0 | $2,395,717 | $0 |
| SUMMIT ACADEMY MIDDLE SCHOOL COLUMBUS | ||||
| 201437998 | 2 | 0 | $980,927 | $0 |
| SUMMIT ACADEMY MIDDLE SCHOOL LORAIN | ||||
| 201437981 | 2 | 0 | $331,603 | $0 |
| SUMMIT ACADEMY SCHOOL FOR ALTERNATIVE LEARNERS- WARREN MIDDLE AND SECONDARY | ||||
| 201438064 | 2 | 0 | $2,693,269 | $0 |
| SUMMIT ACADEMY SECONDARY SCHOOL AKRON | ||||
| 731685359 | 2 | 0 | $2,042,099 | $0 |
| SUMMIT ACADEMY SECONDARY SCHOOL CANTON | ||||
| 731685361 | 2 | 0 | $1,808,232 | $0 |
| SUMMIT ACADEMY SECONDARY SCHOOL MIDDLETOWN | ||||
| 201437758 | 2 | 0 | $1,673,146 | $0 |
| SUMMIT ACADEMY SECONDARY SCHOOL YOUNGSTOWN | ||||
| 731685360 | 2 | 0 | $3,102,160 | $0 |
| SUMMIT ACADEMY TRANSITION HIGH SCHOOL CINCINNATI | ||||
| 201437962 | 2 | 0 | $1,524,900 | $0 |
| SUMMIT ACADEMY TRANSITION HIGH SCHOOL COLUMBUS | ||||
| 201438037 | 2 | 0 | $1,059,678 | $0 |
| SUMMIT ACADEMY TRANSITION HIGH SCHOOL DAYTON | ||||
| 201438141 | 2 | 0 | $1,977,032 | $0 |
| SUMMIT ACADEMY YOUNGSTOWN | ||||
| 201438260 | 2 | 0 | $3,450,661 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supported Organizations Total | 24 | SupportedOrganizationsTotalCnt |
| Support Sum | $51,091,227 | SupportSumAmt |
| Other Support Sum | $0 | OtherSupportSumAmt |
Form990 Sch A Supporting Org Form990SchASupportingOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Listed By Name Governing Doc | 0 | ListedByNameGoverningDocInd |
| Suprt Org No IRS Determination | 0 | SuprtOrgNoIRSDeterminationInd |
| Supported Org Section C456 | 0 | SupportedOrgSectionC456Ind |
| Supported Org Not Organized US | 0 | SupportedOrgNotOrganizedUSInd |
| Organization Change Suprt Org | 0 | OrganizationChangeSuprtOrgInd |
| Support Non Supported Org | 0 | SupportNonSupportedOrgInd |
| Payment Substantial Contribtr | 0 | PaymentSubstantialContribtrInd |
| Loan Disqualified Person | 0 | LoanDisqualifiedPersonInd |
| Controlled Disqualified Prsn | 0 | ControlledDisqualifiedPrsnInd |
| Disqualified Prsn Controll Int | 0 | DisqualifiedPrsnControllIntInd |
| Disqualified Prsn Ownr Int | 0 | DisqualifiedPrsnOwnrIntInd |
| Excess Business Holdings Rules | 0 | ExcessBusinessHoldingsRulesInd |
| Contribution Controller | 0 | ContributionControllerInd |
| Contribution Family | 0 | ContributionFamilyInd |
| Contribution35 Controlled | 0 | Contribution35ControlledInd |
Form990 Sch A Type3 Sprt Org All Form990SchAType3SprtOrgAllGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timely Provided Documents | Yes (1) | TimelyProvidedDocumentsInd |
| Officers Close Relationship | Yes (1) | OfficersCloseRelationshipInd |
| Supported Org Voice Investment | 0 | SupportedOrgVoiceInvestmentInd |
Form990 Sch A Type3 Func Int Form990SchAType3FuncIntGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Test | Yes (X) | ActivitiesTestInd |
| Activities Further Exempt Prps | Yes (1) | ActivitiesFurtherExemptPrpsInd |
| Activities Engaged Org Invlmnt | 0 | ActivitiesEngagedOrgInvlmntInd |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE A, PART I, LINE 12G, COLUMN VI. | THE FILING ORGANIZATION PROVIDES MANAGEMENT AND ADMINSTRATIVE SERVICES TO EACH OF THE SCHOOLS CURRENTLY UNDER CONTRACT. |
| SCHEDULE A, PART IV, SECTION A, LINE 1 | SUMMIT ACADEMY MANAGEMENT MAINTAINS A MANAGEMENT SERVICE AGREEMENT WITH EACH OF THE SCHOOLS IT PROVIDES SUPPORT TO. MOST AGREEMENTS ARE FOR MULTIPLE YEAR TERMS AND THUS THE ORGANIZATION HAS AN ONGOING RELATIONSHIP WITH THOSE REPORTED ON SCHEDULE A AS SUPPORTED ORGANIZATIONS. |
| SCHEDULE A, PART IV, SECTION E, LINE 2A | SUMMIT ACADEMY MANAGEMENT IS OPERATED AS A CHARITABLE NON-PROFIT CORPORATION CREATED TO PROVIDE MANAGEMENT AND ADMINISTRATIVE SUPPORT TO SCHOOLS AS IDENTIFIED IN SCHEDULE A, PART I, LINE 12G. THE MANAGEMENT REVENUE IT RECEIVES IS USED TO PROVIDE FACILITIES, STAFFING, CONTRACTED SERVICES, AND PAY FOR OTHER OPERATING EXPENDITURES INCURRED BY EACH SUPPORTED SCHOOL. |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,255,424 | OtherCostOrOtherBasisAmt |
| Book Value | $1,255,424 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $10,131,106 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,662,749 | DepreciationAmt |
| Book Value | $7,468,357 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $6,552,940 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,214,655 | DepreciationAmt |
| Book Value | $3,338,285 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,249,930 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,056,795 | DepreciationAmt |
| Book Value | $193,135 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $634,021 | OtherCostOrOtherBasisAmt |
| Depreciation | $595,872 | DepreciationAmt |
| Book Value | $38,149 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $12,293,350 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (3 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| RIGHT-TO-USE BUILDINGS AND IMPROVEMENTS, OPERATING LEASES | $2,655,629 |
| CONSTRUCTION IN PROGRESS | $1,299,869 |
| ACCUMULATED AMORTIZATION | -$1,811,620 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $2,143,878 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| OPERATING LEASES PAYABLE - CURRENT | $626,815 |
| OPERATING LEASES PAYABLE - NET OF CURRENT PORTION | $275,512 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $902,327 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $46,832,066 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $46,832,066 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $46,832,066 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $49,759,039 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $49,759,039 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $49,759,039 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | OF SCHEDULE D: "SAM HAS ADOPTED THE PROVISIONS OF FASB ASC 740-10-25 WHICH REQUIRES THE DISCLOSURE OF UNCERTAIN TAX POSITIONS. THERE HAVE BEEN NO INTEREST OR PENALTIES RECOGNIZED IN THE ACCOMPANYING STATEMENTS OF FINANCIAL POSITION OR THE STATEMENTS OF ACTIVITIES RELATING TO UNCERTAIN TAX POSITIONS. ADDITIONALLY, NO TAX POSITIONS EXIST FOR WHICH IT IS REASONABLY POSSIBLE THAT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS WILL SIGNIFICANTLY INCREASE OR DECREASE DURING THE NEXT 12 MONTHS. SAM EVALUATES UNCERTAIN TAX POSITIONS, IF ANY, ON A CONTINUAL BASIS." | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| JOHN GUYER | ||||||||||||||
| CEO | $225,501 | $0 | $0 | $0 | $0 | $0 | $25,667 | $0 | $11 | $0 | $251,179 | $0 | $0 | $0 |
| AMY COLE | ||||||||||||||
| VP OF HR | $161,547 | $0 | $0 | $0 | $0 | $0 | $21,801 | $0 | $57,504 | $0 | $240,852 | $0 | $0 | $0 |
| MARK MICHAEL | ||||||||||||||
| DIRECTOR OF OPERATIONS | $188,143 | $0 | $0 | $0 | $0 | $0 | $24,569 | $0 | $17,483 | $0 | $230,195 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 3 | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION HAS UTILIZED COMPENSATION COMPARABILITY REPORTS PROVIDED BY AN INDEPENDENT ACCOUNTING FIRM IN PAST YEARS TO REVIEW COMPENSATION. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART III, LINE 1 | BRIEF DESCRIPTION OF ORGANIZATION'S MISSION: IT IS THE MISSION OF SUMMIT ACADEMY MANAGEMENT TO DESIGN, DEVELOP, AND DELIVER EDUCTIONAL OPPORTUNITIES IN A THERAPUTIC ENVIRONMENT SO EVERYONE CAN LEARN. |
| FORM 990, PART VI, SECTION A, LINE 6 | AS A NOT-FOR-PROFIT CORPORATION SUMMIT ACADEMY MANAGEMENT DOES NOT HAVE PARTNERS OR SHAREHOLDERS. IT DOES HOWEVER HAVE MEMBERS DESIGNATED BY EACH OF THE SCHOOLS IT REPRESENTS. |
| FORM 990, PART VI, SECTION A, LINE 7A | THESE DESIGNATED MEMBERS FROM EACH SCHOOL NOMINATE AND MAY ELECT VOTING MEMBERS OF SUMMITY ACADEMY MANAGEMENT'S GOVERNING BODY. |
| FORM 990, PART VI, SECTION A, LINE 8B | NOT EVERY COMMITTEE OF THE ORGANIZATION THAT MEETS IS OBLIGATED TO KEEP WRITTEN DOCUMENTS. HOWEVER, OFFICIAL MINUTES ARE ALWAYS RECORDED FOR MEETINGS IN THE AREAS OF FINANCE AND OFFICIAL POLICY. |
| FORM 990, PART VI, SECTION B, LINE 11B | FINANCIAL INFORMATION IS PROVIDED TO AN INDEPENDENT ACCOUNTING FIRM. THE FIRM PREPARES THE TAX RETURN. ONCE PREPARED, THE DOCUMENTS ARE REVIEWED BY THE FINANCE COMMITTEE. THIS COMMITTEE CONSISTS OF THE TREASURER/VP OF FINANCE, CEO, AND TWO OTHER BOARD MEMBERS WHOM ARE CERTIFIED PUBLIC ACCOUNTANTS. THE COMMITTEE REVIEWS THE RETURN AND IF CHANGES OR CORRECTIONS ARE DEEMED NEEDED, THEY'RE RECOMMENDED TO THE ENTIRE BOARD WHO THEN APPROVES AND RECOMMENDS THOSE ALTERATIONS TO THE ACCOUNTING FIRM BEFORE THE RETURN IS FILED WITH THE APPROPRIATE TAXING AUTHORITIES. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ORGANIZATION ENFORCES ITS CONFLICT OF INTEREST POLICY BY HAVING EACH DIRECTOR AND OFFICER ANNUALLY SIGN A STATEMENT WHICH AFFIRMS THERE WAS NO CONFLICT OF INTEREST AND GIVES OPPORTUNITY TO DISCLOSE ANY POSSIBLE CONFLICTS. THE ORGANZIATION ALSO UTILIZES PERIODIC REVIEWS TO RANDOMLY MONITOR POTENTIAL CONFLICTS.THE DETAILS AND DEFINITIONS ARE OUTLINED IN GREATER DETAIL IN THE ORGANIZATION'S WRITTEN POLICY. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE ORGANIZATION HAS UTILIZED COMPENSATION COMPARABILITY REPORTS PROVIDED BY AN INDEPENDENT ACCOUNTING FIRM IN PAST YEARS TO REVIEW COMPENSATION. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS FORM 1023 AND MOST RECENTLY FILED TAX-EXEMPT RETURNS AVAILABLE TO THE PUBLIC AS REQUIRED. THESE DOCUMENTS DISCLOSE INFORMATION REGARDING THE ORGANIZATION'S POLICIES AND GOVERNANCE STRUCTURE. |
| FORM 990, PART IX, LINE 11G | EDUCATIONAL THERAPY: PROGRAM SERVICE EXPENSES 1,676,044. MANAGEMENT AND GENERAL EXPENSES 860. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,676,904. STAFF TRAINING & DEVELOPMENT: PROGRAM SERVICE EXPENSES 1,729,260. MANAGEMENT AND GENERAL EXPENSES 8,109. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,737,369. SCHOOL SPONSORSHIP CONTRACT: PROGRAM SERVICE EXPENSES 908,941. MANAGEMENT AND GENERAL EXPENSES 26,888. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 935,829. CONTRACTED BUSING: PROGRAM SERVICE EXPENSES 20,961. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 20,961. FOOD SERVICES: PROGRAM SERVICE EXPENSES 1,271,653. MANAGEMENT AND GENERAL EXPENSES 8,893. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,280,546. |
| FORM 990, PART XI, LINE 2C | FINANCIAL REPORTING: THE ORGANIZATION HAS A FINANCE COMMITTEE THAT IS RESPONSIBLE FOR SELECTING AN INDEPENDENT ACCOUNTING FIRM AND REVIEWING IT'S FINANCIAL REPORTS AND RETURNS. THIS COMMITTEE CONSISTS OF THE TREASURER/VP OF FINANCE, CEO, AND TWO OTHER BOARD MEMBERS WHOM ARE CERTIFIED PUBLIC ACCOUNTANTS. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (24 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| SUMMIT ACADEMY AKRON ELEMENTARY SCHOOL | ||||||||||
| 88 KENT ST | AKRON | OH | 44305 | 341879407 | OPERATING A CHARTER SCHOOL | OH | 501 (C)(3) | 170(B)(1)(A)(II) | N/A | 0 |
| SUMMIT ACADEMY AKRON MIDDLE SCHOOL | ||||||||||
| 2791 MOGADORE RD | AKRON | OH | 44312 | 341948225 | OPERATING A CHARTER SCHOOL | OH | 501 (C)(3) | 170(B)(1)(A)(II) | N/A | 0 |
| SUMMIT ACADEMY SECONDARY SCHOOL AKRON | ||||||||||
| 464 S HAWKINS AVENUE | AKRON | OH | 44320 | 731685359 | OPERATING A CHARTER SCHOOL | OH | 501 (C)(3) | 170(B)(1)(A)(II) | N/A | 0 |
| SUMMIT ACADEMY COMMUNITY SCHOOL FOR ALTERNATIVE LEARNERS CANTON | ||||||||||
| 1620 MARKET AVE SOUTH | CANTON | OH | 44707 | 341917946 | OPERATING A CHARTER SCHOOL | OH | 501 (C)(3) | 170(B)(1)(A)(II) | N/A | 0 |
| SUMMIT ACADEMY SECONDARY SCHOOL CANTON | ||||||||||
| 2400 CLEVELAND AVE NW | CANTON | OH | 44709 | 731685361 | OPERATING A CHARTER SCHOOL | OH | 501 (C)(3) | 170(B)(1)(A)(II) | N/A | 0 |
| SUMMIT ACADEMY COMMUNITY SCHOOL CINCINNATI | ||||||||||
| 1660 STERNBLOCK LANE | CINCINNATI | OH | 45237 | 731685336 | OPERATING A CHARTER SCHOOL | OH | 501 (C)(3) | 170(B)(1)(A)(II) | N/A | 0 |
| SUMMIT ACADEMY TRANSITION HIGH SCHOOL CINCINNATI | ||||||||||
| 5800 SALVIA AVE | CINCINNATI | OH | 45224 | 201437962 | OPERATING A CHARTER SCHOOL | OH | 501 (C)(3) | 170(B)(1)(A)(II) | N/A | 0 |
| SUMMIT ACADEMY COMMUNITY SCHOOL COLUMBUS | ||||||||||
| 1850 BOSTWICK RD SUITE 100 | COLUMBUS | OH | 43227 | 731685537 | OPERATING A CHARTER SCHOOL | OH | 501 (C)(3) | 170(B)(1)(A)(II) | N/A | 0 |
| SUMMIT ACADEMY MIDDLE SCHOOL COLUMBUS | ||||||||||
| 1850 BOSTWICK RD SUITE 200 | COLUMBUS | OH | 43227 | 201437998 | OPERATING A CHARTER SCHOOL | OH | 501 (C)(3) | 170(B)(1)(A)(II) | N/A | 0 |
| SUMMIT ACADEMY COMMUNITY SCHOOL DAYTON | ||||||||||
| 4128 CEDAR RIDGE | DAYTON | OH | 45414 | 731685342 | OPERATING A CHARTER SCHOOL | OH | 501 (C)(3) | 170(B)(1)(A)(II) | N/A | 0 |
| SUMMIT ACADEMY TRANSITION HIGH SCHOOL DAYTON | ||||||||||
| 1407 E 3RD ST | DAYTON | OH | 45403 | 201438141 | OPERATING A CHARTER SCHOOL | OH | 501 (C)(3) | 170(B)(1)(A)(II) | N/A | 0 |
| SUMMIT ACADEMY COMMUNITY SCHOOL FOR ALTERNATIVE LEARNERS LORAIN | ||||||||||
| 2140 E 36TH ST | LORAIN | OH | 44055 | 341917949 | OPERATING A CHARTER SCHOOL | OH | 501 (C)(3) | 170(B)(1)(A)(II) | N/A | 0 |
| SUMMIT ACADEMY MIDDLE SCHOOL LORAIN | ||||||||||
| 346 ILLINOIS AVE | LORAIN | OH | 44052 | 201437981 | OPERATING A CHARTER SCHOOL | OH | 501 (C)(3) | 170(B)(1)(A)(II) | N/A | 0 |
| SUMMIT ACADEMY COMMUNITY SCHOOL PAINESVILLE | ||||||||||
| 268 N STATE ST | PAINESVILLE | OH | 44077 | 201438174 | OPERATING A CHARTER SCHOOL | OH | 501 (C)(3) | 170(B)(1)(A)(II) | N/A | 0 |
| SUMMIT ACADEMY COMMUNITY SCHOOL PARMA | ||||||||||
| 5868 STUMPH RD | PARMA | OH | 44130 | 731685363 | OPERATING A CHARTER SCHOOL | OH | 501 (C)(3) | 170(B)(1)(A)(II) | N/A | 0 |
| SUMMIT ACADEMY COMMUNITY SCHOOL FOR ALTERNATIVE LEARNERS MIDDLETOWN | ||||||||||
| 4700 CENTRAL AVE | MIDDLETOWN | OH | 45044 | 341948227 | OPERATING A CHARTER SCHOOL | OH | 501 (C)(3) | 170(B)(1)(A)(II) | N/A | 0 |
| SUMMIT ACADEMY SECONDARY SCHOOL MIDDLETOWN | ||||||||||
| 7 S MARSHALL AVE | MIDDLETOWN | OH | 45044 | 201437758 | OPERATING A CHARTER SCHOOL | OH | 501 (C)(3) | 170(B)(1)(A)(II) | N/A | 0 |
| SUMMIT ACADEMY COMMUNITY SCHOOL TOLEDO | ||||||||||
| 1853 S AVE | TOLEDO | OH | 43609 | 731685338 | OPERATING A CHARTER SCHOOL | OH | 501 (C)(3) | 170(B)(1)(A)(II) | N/A | 0 |
| SUMMIT ACADEMY COMMUNITY SCHOOL WARREN | ||||||||||
| 2106 ARBOR AVE SE | WARREN | OH | 44484 | 731685340 | OPERATING A CHARTER SCHOOL | OH | 501 (C)(3) | 170(B)(1)(A)(II) | N/A | 0 |
| SUMMIT ACADEMY SCHOOL FOR ALTERNATIVE LEARNERS- WARREN MIDDLE AND SECONDARY | ||||||||||
| 1461 MONCREST DR NW | WARREN | OH | 44485 | 201438064 | OPERATING A CHARTER SCHOOL | OH | 501 (C)(3) | 170(B)(1)(A)(II) | N/A | 0 |
| SUMMIT ACADEMY COMMUNITY SCHOOL FOR ALTERNATIVE LEARNERS XENIA | ||||||||||
| 1694 PAWNEE DR | XENIA | OH | 45385 | 341948228 | OPERATING A CHARTER SCHOOL | OH | 501 (C)(3) | 170(B)(1)(A)(II) | N/A | 0 |
| SUMMIT ACADEMY YOUNGSTOWN | ||||||||||
| 144 N SCHENLEY AVE | YOUNGSTOWN | OH | 44506 | 201438260 | OPERATING A CHARTER SCHOOL | OH | 501 (C)(3) | 170(B)(1)(A)(II) | N/A | 0 |
| SUMMIT ACADEMY SECONDARY SCHOOL YOUNGSTOWN | ||||||||||
| 1400 OAK HILL AVE | YOUNGSTOWN | OH | 44507 | 731685360 | OPERATING A CHARTER SCHOOL | OH | 501 (C)(3) | 170(B)(1)(A)(II) | N/A | 0 |
| SUMMIT ACADEMY TRANSITION HIGH SCHOOL COLUMBUS | ||||||||||
| 2521 FAIRWOOD AVE STE 300 | COLUMBUS | OH | 43207 | 201438037 | OPERATING A CHARTER SCHOOL | OH | 501 (C)(3) | 170(B)(1)(A)(II) | N/A | 0 |
| 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 | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (24 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| SUMMIT ACADEMY AKRON ELEMENTARY SCHOOL | ||
| P | $2,756,393 | COST BASIS |
| SUMMIT ACADEMY AKRON MIDDLE SCHOOL | ||
| P | $1,636,837 | COST BASIS |
| SUMMIT ACADEMY SECONDARY SCHOOL AKRON | ||
| P | $2,042,099 | COST BASIS |
| SUMMIT ACADEMY COMMUNITY SCHOOL FOR ALTERNATIVE LEARNERS CANTON | ||
| P | $2,701,562 | COST BASIS |
| SUMMIT ACADEMY SECONDARY SCHOOL CANTON | ||
| P | $1,808,232 | COST BASIS |
| SUMMIT ACADEMY COMMUNITY SCHOOL CINCINNATI | ||
| P | $2,245,528 | COST BASIS |
| SUMMIT ACADEMY TRANSITION HIGH SCHOOL CINCINNATI | ||
| P | $1,524,900 | COST BASIS |
| SUMMIT ACADEMY COMMUNITY SCHOOL COLUMBUS | ||
| P | $945,254 | COST BASIS |
| SUMMIT ACADEMY MIDDLE SCHOOL COLUMBUS | ||
| P | $980,927 | COST BASIS |
| SUMMIT ACADEMY TRANSITION HIGH SCHOOL COLUMBUS | ||
| P | $1,059,678 | COST BASIS |
| SUMMIT ACADEMY COMMUNITY SCHOOL DAYTON | ||
| P | $2,186,989 | COST BASIS |
| SUMMIT ACADEMY TRANSITION HIGH SCHOOL DAYTON | ||
| P | $1,977,032 | COST BASIS |
| SUMMIT ACADEMY COMMUNITY SCHOOL FOR ALTERNATIVE LEARNERS LORAIN | ||
| P | $2,644,578 | COST BASIS |
| SUMMIT ACADEMY MIDDLE SCHOOL LORAIN | ||
| P | $331,603 | COST BASIS |
| SUMMIT ACADEMY COMMUNITY SCHOOL FOR ALTERNATIVE LEARNERS MIDDLETOWN | ||
| P | $2,229,267 | COST BASIS |
| SUMMIT ACADEMY SECONDARY SCHOOL MIDDLETOWN | ||
| P | $1,673,146 | COST BASIS |
| SUMMIT ACADEMY COMMUNITY SCHOOL PAINESVILLE | ||
| P | $117,124 | COST BASIS |
| SUMMIT ACADEMY COMMUNITY SCHOOL PARMA | ||
| P | $3,178,243 | COST BASIS |
| SUMMIT ACADEMY COMMUNITY SCHOOL TOLEDO | ||
| P | $3,165,717 | COST BASIS |
| SUMMIT ACADEMY COMMUNITY SCHOOL WARREN | ||
| P | $2,395,717 | COST BASIS |
| SUMMIT ACADEMY SCHOOL FOR ALTERNATIVE LEARNERS- WARREN MIDDLE AND SECONDARY | ||
| P | $2,693,269 | COST BASIS |
| SUMMIT ACADEMY COMMUNITY SCHOOL FOR ALTERNATIVE LEARNERS XENIA | ||
| P | $4,244,311 | COST BASIS |
| SUMMIT ACADEMY YOUNGSTOWN | ||
| P | $3,450,661 | COST BASIS |
| SUMMIT ACADEMY SECONDARY SCHOOL YOUNGSTOWN | ||
| P | $3,102,160 | COST BASIS |