COMMUNITY SPECIALISTS CORPORATION: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization: COMMUNITY SPECIALISTS CORPORATION (EIN 25-1413040)
Tax period: 2013-07-01 to 2014-06-30
Filed: 2015-05-13
IRS object ID: 201521339349302997
Schema version: 2013v4.0
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 C
Schedule D
Schedule J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2015-05-13T13:02:45-05:00	ReturnTs
Tax Period End	2014-06-30	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	BusinessNameLine1

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	ONE PPG PLACE SUITE 1700	AddressLine1
City	PITTSBURGH	City
State	PA	State
ZIP Code	15222	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2013-07-01	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	BusinessNameLine1

Field	Value	IRS element (for citing)
Business Name Control	COMM	BusinessNameControlTxt
Phone	4128855200	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	900 AGNEW ROAD	AddressLine1
City	PITTSBURGH	City
State	PA	State
ZIP Code	15227	ZIPCode

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	LEO ROBERT	PersonNm
Person Title	DIRECTOR, FINANCIAL OPERATIONS	PersonTitleTxt
Phone	4128855200	PhoneNum
Signature	2015-05-12	SignatureDt

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	EUGENE J LOGAN	PreparerPersonNm
PTIN	P00227231	PTIN
Phone	4122613644	PhoneNum

Field	Value	IRS element (for citing)
Tax	2013	TaxYr
Build TS	2016-02-25 16:41:14Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	SAMUEL COSTANZO	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	900 AGNEW ROAD	AddressLine1
City	PITTSBURGH	City
State	PA	State
ZIP Code	15227	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	$10,276,203	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	PREVENTION OF JUVENILE DELINQUENCY	ActivityOrMissionDesc
Voting Members Governing Body	5	VotingMembersGoverningBodyCnt
Voting Members Independent	5	VotingMembersIndependentCnt
Total Employee	228	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$315,987	PYContributionsGrantsAmt
CY Contributions Grants	$38,420	CYContributionsGrantsAmt
PY Program Service Revenue	$10,734,166	PYProgramServiceRevenueAmt
CY Program Service Revenue	$10,229,894	CYProgramServiceRevenueAmt
PY Investment Income	$252	PYInvestmentIncomeAmt
CY Investment Income	$734	CYInvestmentIncomeAmt
PY Other Revenue	$6,623	PYOtherRevenueAmt
CY Other Revenue	$6,703	CYOtherRevenueAmt
PY Total Revenue	$11,057,028	PYTotalRevenueAmt
CY Total Revenue	$10,275,751	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	$5,857,264	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$5,923,261	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$4,862,710	PYOtherExpensesAmt
CY Other Expenses	$4,161,291	CYOtherExpensesAmt
PY Total Expenses	$10,719,974	PYTotalExpensesAmt
CY Total Expenses	$10,084,552	CYTotalExpensesAmt
PY Revenues Less Expenses	$337,054	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$191,199	CYRevenuesLessExpensesAmt
Total Assets BOY	$7,928,949	TotalAssetsBOYAmt
Total Assets EOY	$7,997,351	TotalAssetsEOYAmt
Total Liabilities BOY	$3,281,642	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$3,158,845	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$4,647,307	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$4,838,506	NetAssetsOrFundBalancesEOYAmt
Mission	PREVENTION OF JUVENILE DELINQUENCY	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$9,343,010	ExpenseAmt
Revenue	$10,236,597	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.	Desc
Total Program Service Expenses	$9,343,010	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	0	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
Temp Or Permanent Endowments	0	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	0	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 With Officer Ent	0	BusinessRlnWithOfficerEntInd
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	20	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	228	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
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	5	GoverningBodyVotingMembersCnt
Independent Voting Member	5	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	0	LocalChaptersInd
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	LEO ROBERT	BusinessNameLine1

Field	Value	IRS element (for citing)
Phone	4128855200	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	900 AGNEW ROAD	AddressLine1
City	PITSBURGH	City
State	PA	State
ZIP Code	15227	ZIPCode

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd	Highest Compensated EmployeeHighestCompensatedEmployeeInd
DAVID CALIGUIRI
DIRECTOR	0.00	0.00	Yes (X)	$0	$0	$0
KATHLEEN MCGLONE
DIRECTOR	0.00	0.00	Yes (X)	$0	$0	$0
JOSEPH PRESTON
DIRECTOR	0.00	0.00	Yes (X)	$0	$0	$0
WILLIAM NUNN
PRESIDENT	0.00	0.00	Yes (X)	$0	$0	$0	Yes (X)
DANIEL MCCANN
VICE PRESIDENT	0.00	0.00	Yes (X)	$0	$0	$0	Yes (X)
SAMUEL COSTANZO
OFFICER	30.00			$140,830	$140,830	$18,678	Yes (X)
FRANK WENTZEL
EXECUTIVE DIRECTOR	40.00			$88,985	$0	$13,472	Yes (X)
SCOTT BARTOS
COO	40.00			$104,271	$0	$10,881		Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$334,086	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$140,830	TotReportableCompRltdOrgAmt
Total Other Compensation	$43,031	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1	CityContractorAddress/USAddress/City	StateContractorAddress/USAddress/State	ZIP CodeContractorAddress/USAddress/ZIPCode	ServicesServicesDesc	CompensationCompensationAmt
QUALITY MECHANICAL SERVICES
1300 HULTON ROAD	VERONA	PA	15147	CONTRACTOR	$163,924
DR RONALD NEEPER
4411 STILLEY ROAD	PITTSBURGH	PA	15227	PSYCHIATRY	$127,695
GROSS MENDELSOHN & ASSOCIATES
PA 36 SOUTH CHARLES STREET	BALTIMORE	MD	21201	ACCOUNTING/TAX	$122,315

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	3	CntrctRcvdGreaterThan100KCnt
Government Grants	$38,420	GovernmentGrantsAmt
Total Contributions	$38,420	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	DELINQUENT YOUTH REHAB	Desc
Business	900099	BusinessCd
Total Revenue Column	$10,229,894	TotalRevenueColumnAmt
Related Or Exempt Func Income	$10,229,894	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$10,229,894	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$384	TotalRevenueColumnAmt
Exclusion	$384	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Other	$802	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Other	$452	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Other	$350	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$350	TotalRevenueColumnAmt
Exclusion	$350	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	OTHER INCOME	Desc
Business	900099	BusinessCd
Total Revenue Column	$6,703	TotalRevenueColumnAmt
Related Or Exempt Func Income	$6,703	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$6,703	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$10,275,751	TotalRevenueColumnAmt
Related Or Exempt Func Income	$10,236,597	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$734	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	$252,626	TotalAmt
Program Services	$238,445	ProgramServicesAmt
Management And General	$14,181	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$4,647,603	TotalAmt
Program Services	$4,381,522	ProgramServicesAmt
Management And General	$266,081	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$489,421	TotalAmt
Program Services	$467,444	ProgramServicesAmt
Management And General	$21,977	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$533,611	TotalAmt
Program Services	$509,650	ProgramServicesAmt
Management And General	$23,961	ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$442,523	TotalAmt
Program Services	$162,580	ProgramServicesAmt
Management And General	$279,943	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$1,069,651	TotalAmt
Program Services	$1,069,651	ProgramServicesAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$10,921	TotalAmt
Program Services	$9,298	ProgramServicesAmt
Management And General	$1,623	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$184,050	TotalAmt
Program Services	$141,262	ProgramServicesAmt
Management And General	$42,788	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$260,259	TotalAmt
Program Services	$250,303	ProgramServicesAmt
Management And General	$9,956	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$85,582	TotalAmt
Program Services	$85,731	ProgramServicesAmt
Management And General	-$149	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$375,470	TotalAmt
Program Services	$375,470	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$436,001	TotalAmt
Program Services	$408,944	ProgramServicesAmt
Management And General	$27,057	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
STUDENT ACTIVITIES/PROG	$742,807	$742,807
AUTOMOTIVE	$301,894	$261,326	$40,568
REPAIRS AND MAINTENANCE	$140,894	$135,942	$4,952
MISCELLANEOUS	$61,780	$53,442	$8,338

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$49,459	TotalAmt
Program Services	$49,193	ProgramServicesAmt
Management And General	$266	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$10,084,552	TotalAmt
Program Services	$9,343,010	ProgramServicesAmt
Management And General	$741,542	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$158,052	BOYAmt
EOY	$1,145,057	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$84,057	BOYAmt
EOY	$24,663	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$2,641,893	BOYAmt
EOY	$2,753,205	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$122,858	BOYAmt
EOY	$96,874	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$9,463,002	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$5,544,603	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$4,241,378	BOYAmt
EOY	$3,918,399	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$680,711	BOYAmt
EOY	$59,153	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$7,928,949	BOYAmt
EOY	$7,997,351	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$939,876	BOYAmt
EOY	$853,686	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$2,341,766	BOYAmt
EOY	$2,305,159	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$3,281,642	BOYAmt
EOY	$3,158,845	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$4,647,307	BOYAmt
EOY	$4,838,506	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$4,647,307	BOYAmt
EOY	$4,838,506	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$7,928,949	BOYAmt
EOY	$7,997,351	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$191,199	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)
Publicly Supported Org509a2	Yes (X)	PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$480,176	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$112,849	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$315,391	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$315,987	CurrentTaxYearMinus1YearAmt
Current Tax Year	$38,420	CurrentTaxYearAmt
Total	$1,262,823	TotalAmt

Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$11,174,773	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$12,171,155	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$11,408,494	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$10,734,166	CurrentTaxYearMinus1YearAmt
Current Tax Year	$10,229,894	CurrentTaxYearAmt
Total	$55,718,482	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$11,654,949	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$12,284,004	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$11,723,885	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$11,050,153	CurrentTaxYearMinus1YearAmt
Current Tax Year	$10,268,314	CurrentTaxYearAmt
Total	$56,981,305	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$56,981,305	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,700	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$769	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$460	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$252	CurrentTaxYearMinus1YearAmt
Current Tax Year	$384	CurrentTaxYearAmt
Total	$3,565	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,700	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$769	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$460	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$252	CurrentTaxYearMinus1YearAmt
Current Tax Year	$384	CurrentTaxYearAmt
Total	$3,565	TotalAmt

Other Income509 OtherIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$49,984	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$39,202	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$21,415	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$6,623	CurrentTaxYearMinus1YearAmt
Current Tax Year	$6,703	CurrentTaxYearAmt
Total	$123,927	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$11,706,633	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$12,323,975	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$11,745,760	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$11,057,028	CurrentTaxYearMinus1YearAmt
Current Tax Year	$10,275,401	CurrentTaxYearAmt
Total	$57,108,797	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.99780	PublicSupportCY509Pct
Public Support PY509	0.99680	PublicSupportPY509Pct
Investment Income CY	0.00010	InvestmentIncomeCYPct
Investment Income PY	0.00010	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

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	$38,998	DirectContactLegislatorsAmt
Rallies Demonstrations	0	RalliesDemonstrationsInd
Other Activities	0	OtherActivitiesInd
Total Lobbying Expenditures	$38,998	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 FOR GIFTS, HOSPITALITY, TRANSPORTATION, AND LODGING FOR STATE OFFICIALS OR EMPLOYEES OR THEIR IMMEDIATE FAMILIES.	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	$4,718,271	OtherCostOrOtherBasisAmt
Depreciation	$2,087,018	DepreciationAmt
Book Value	$2,631,253	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$551,770	OtherCostOrOtherBasisAmt
Depreciation	$456,535	DepreciationAmt
Book Value	$95,235	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,362,178	OtherCostOrOtherBasisAmt
Depreciation	$1,273,706	DepreciationAmt
Book Value	$88,472	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,968,202	OtherCostOrOtherBasisAmt
Depreciation	$1,727,344	DepreciationAmt
Book Value	$240,858	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$3,918,399	TotalBookValueLandBuildingsAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$10,275,751	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$10,275,751	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$10,275,751	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$10,084,552	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$10,084,552	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$10,084,552	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. THE ACADEMY FOLLOWS THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION TOPIC ON INCOME TAXES. THE TOPIC PRESCRIBES A MINIMUM RECOGNITION THRESHOLD AND MEASUREMENT METHODOLOGY THAT A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN FINANCIAL STATEMENTS. THE ACADEMY CLASSIFIES INTEREST AND PENALTIES AS TAX EXPENSE, IF INCURRED. THE ACADEMY'S STATEMENTS OF FINANCIAL POSITION AT JUNE 30, 2014 DO NOT INCLUDE ANY LIABILITIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS; FURTHER, THE ACADEMY HAS NO UNRECOGNIZED TAX BENEFITS. INCOME THAT IS NOT RELATED TO EXEMPT PURPOSES, LESS APPLICABLE DEDUCTIONS, IS SUBJECT TO FEDERAL AND STATE INCOME TAXES. THE ACADEMY'S FEDERAL EXEMPT ORGANIZATIONS' TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR A PERIOD OF THREE YEARS AFTER THE RETURNS ARE FILED. THE ACADEMY IS ALSO REGISTERED WITH THE COMMONWEALTH OF PENNSYLVANIA THROUGH THE DEPARTMENT OF STATE'S BUREAU OF CHARITABLE ORGANIZATIONS. THE ACADEMY HAD NO UNRELATED BUSINESS INCOME FOR THE YEAR ENDED JUNE 30, 2014. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS REFLECTED IN THESE FINANCIAL STATEMENTS	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Written Employment Contract	Yes (X)	WrittenEmploymentContractInd
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

Field	Value	IRS element (for citing)
Person	SAMUEL COSTANZO	PersonNm
Title	OFFICER	TitleTxt
Base Compensation Filing Org	$140,830	BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs	$140,830	CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization	$0	BonusFilingOrganizationAmount
Bonus Related Organizations	$0	BonusRelatedOrganizationsAmt
Other Compensation Filing Org	$0	OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs	$0	OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org	$0	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$0	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$9,339	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$9,339	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$150,169	TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs	$150,169	TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org	$0	CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs	$0	CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 1	THE CORPORATION MAY HAVE CERTAIN COMMITTEES, EACH OF WHICH WILL CONSIST OF ONE (1) OR MORE DIRECTORS. EACH 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 1,069,651. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,069,651.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)

Address Line1USAddress/AddressLine1	CityUSAddress/City	StateUSAddress/State	ZIP CodeUSAddress/ZIPCode	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Exempt Code SectionExemptCodeSectionTxt	Public Charity StatusPublicCharityStatusTxt	Controlled OrganizationControlledOrganizationInd
THE ACADEMY CHARTER SCHOOL INC
900 AGNEW ROAD	PITTSBURGH	PA	15227	201837677	EDUCATE DELINQUENT YOUTH	PA	501(C)(3)	170(B)(1)(A)	0
THE SUMMIT SCHOOL INC
900 AGNEW ROAD	PITTSBURGH	PA	15227	251782296	EDUCATE DELINQUENT YOUTH	PA	501(C)(3)	170(B)(1)(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	Yes (1)	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	Yes (1)	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	Yes (1)	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	Yes (1)	TransferToOtherOrgInd
Transfer From Other Org	Yes (1)	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (4 entries)

Transaction TypeTransactionTypeTxt	InvolvedInvolvedAmt	Method Of Amount DeterminationMethodOfAmountDeterminationTxt
THE SUMMIT SCHOOL INC
O	$287,092	BOOKS/RECORDS
THE ACADEMY CHARTER SCHOOL
D	$685,300	BOOKS/RECORDS
THE ACADEMY CHARTER SCHOOL
Q	$3,372,000	BOOKS/RECORDS
THE SUMMIT SCHOOL INC
E	$235,025	BOOKS/RECORDS