2016-05-16T12:27:43-05:00 2015-06-30 251408703 SCHNEIDER DOWNS & CO INC ONE PPG PLACE SUITE 1700 PITTSBURGH PA 15222 990 2014-07-01 251413040 COMMUNITY SPECIALISTS CORPORATION COMM 4128555200 900 AGNEW ROAD PITTSBURGH PA 15227 LEO ROBERT DIRECTOR, FINANCIAL OPERATIONS 4128855200 2016-05-13 EUGENE J LOGAN P00227231 4122613644 2014 2016-08-17 19:52:53Z SAMUEL COSTANZO 900 AGNEW ROAD PITTSBURGH PA 15227 10573765 0 X WWW.THEACADEMYSCHOOLS.COM X 1981 PA PREVENTION OF JUVENILE DELINQUENCY 4 4 223 0 0 0 38420 53375 10229894 10508021 734 -2840 6703 11588 10275751 10570144 0 0 0 0 5923261 6007326 0 0 0 4161291 4440821 10084552 10448147 191199 121997 7997351 8411815 3158845 3451312 4838506 4960503 X PREVENTION OF JUVENILE DELINQUENCY 1 0 9024963 9827819 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. 654381 680202 INPATIENT DRUG AND ALCOHOL PROGRAM PROVIDING EDUCATIONAL AND REHABILITATIVE SERVICES TO ADJUDICATED YOUTH 9679344 1 0 0 1 0 0 0 0 0 0 1 0 0 0 0 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 21 0 1 223 1 0 0 0 0 0 0 0 0 0 0 X 4 4 0 1 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 0 0 0 PA X LEO ROBERT 4128855200 900 AGNEW ROAD PITSBURGH PA 15227 DAVID CALIGUIRI DIRECTOR 1.00 0.00 X 0 0 0 JOSEPH PRESTON DIRECTOR 1.00 0.00 X 0 0 0 WILLIAM NUNN PRESIDENT 1.00 0.00 X X 0 0 0 DANIEL MCCANN VICE PRESIDENT 1.00 0.00 X X 0 0 0 SAMUEL COSTANZO OFFICER 30.00 30.00 X 140000 140000 15756 FRANK WENTZEL EXECUTIVE DIRECTOR 40.00 0.00 X 89916 0 13804 SCOTT BARTOS COO 40.00 0.00 X 102901 0 10582 332817 140000 40142 2 0 1 0 DR RONALD NEEPER 4411 STILLEY ROAD PITTSBURGH PA 15227 PSYCHIATRY 125055 GROSS MENDELSOHN & ASSOCIATES PA 36 SOUTH CHARLES STREET BALTIMORE MD 21201 ACCOUNTING/TAX 114650 2 53375 53375 DELINQUENT YOUTH REHAB 900099 10508021 10508021 10508021 781 781 3621 -3621 -3621 -3621 OTHER INCOME 900099 11588 11588 11588 10570144 10508021 0 8748 X 365081 339517 25564 4636265 4308721 327544 480187 449664 30523 525793 492371 33422 322519 112418 210101 39934 15067 24867 1497215 1497215 13567 13344 223 193267 149404 43863 248899 239989 8910 80325 79900 425 373260 373260 431587 403452 28135 STUDENT ACTIVITIES/PROG 695705 695705 AUTOMOTIVE 261779 232644 29135 REPAIRS AND MAINTENANCE 160237 154987 5250 RECRUITMENT AND TRAININ 51965 51124 841 70562 70562 10448147 9679344 768803 0 1145057 638514 24663 25604 2753205 3510604 96874 146450 9999354 5914202 3918399 4085152 59153 5491 7997351 8411815 853686 815253 2305159 2636059 3158845 3451312 X 4838506 4960503 4838506 4960503 7997351 8411815 121997 0 X 0 1 X 0 1 1 X 112849 315391 315987 38420 53375 836022 12171155 11408494 10734166 10229894 10508021 55051730 12284004 11723885 11050153 10268314 10561396 55887752 0 0 0 55887752 769 460 252 384 781 2646 769 460 252 384 781 2646 39202 21415 6623 6703 6447 80390 12323975 11745760 11057028 10275401 10568624 55970788 0.99850 0.99780 0.00000 0.00010 X 0 0 0 0 0 0 1 39934 0 0 39934 0 PART II-B, LINE 1: EXPENDITURES FOR GIFTS, HOSPITALITY, TRANSPORTATION, AND LODGING FOR STATE OFFICIALS OR EMPLOYEES OR THEIR IMMEDIATE FAMILIES. 862581 862581 2735394 1097749 1637645 2820970 1638751 1182219 1413615 1299188 114427 2166794 1878514 288280 4085152 X 10570144 0 10570144 0 10570144 10448147 0 10448147 0 10448147 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. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA 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, 2015, 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 THAT THE ACADEMY IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR TAX YEARS PRIOR TO 2012. X 0 0 0 0 0 0 0 0 0 SAMUEL COSTANZO OFFICER 140000 140000 0 0 0 0 0 0 7878 7878 147878 147878 0 0 FORM 990, PART III, LINE 2 INPATIENT DRUG AND ALCOHOL PROGRAM PROVIDING EDUCATIONAL AND REHABILITATIVE SERVICES TO ADJUDICATED YOUTH WAS A NEW PROGRAM FOR THE 2014 TAX YEAR. FORM 990, PART VI, SECTION A, LINE 1 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,CAREER DEVELOPMENT, AND CHARTER SCHOOL SERVICES. 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 EXPIRES IN JUNE 2019 WAS APPROVED BY THE INTERNAL REVENUE SERVICE AND THE PENNSYLVANIA ATTORNEY GENERAL'S OFFICE. FORM 990, PART VI, SECTION B, LINE 11 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 1,497,215. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,497,215. 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 CSC ACADEMY INC 0 CSC ACADEMY INC PO BOX 13 839 HERMAN ROAD HERMAN PA 16039 251775920 RENT FACILITIES TO A 501(C)(3) ORGANIZATION PA 501(C)(25) LINE 9 N/A 0 ACADEMY SYSTEMS INC 900 AGNEW ROAD PITTSBURGH PA 15227 PROVIDES ADMINISTRATION AND MANAGEMENT SERVICES PA N/A C 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 1 0 1 1 1