2015-05-13T13:02:45-05:00 2014-06-30 251408703 SCHNEIDER DOWNS & CO INC ONE PPG PLACE SUITE 1700 PITTSBURGH PA 15222 990 2013-07-01 251413040 COMMUNITY SPECIALISTS CORPORATION COMM 4128855200 900 AGNEW ROAD PITTSBURGH PA 15227 LEO ROBERT DIRECTOR, FINANCIAL OPERATIONS 4128855200 2015-05-12 EUGENE J LOGAN P00227231 4122613644 2013 2016-02-25 16:41:14Z SAMUEL COSTANZO 900 AGNEW ROAD PITTSBURGH PA 15227 10276203 0 X WWW.THEACADEMYSCHOOLS.COM X 1981 PA PREVENTION OF JUVENILE DELINQUENCY 5 5 228 0 0 0 315987 38420 10734166 10229894 252 734 6623 6703 11057028 10275751 0 0 0 0 5857264 5923261 0 0 0 4862710 4161291 10719974 10084552 337054 191199 7928949 7997351 3281642 3158845 4647307 4838506 PREVENTION OF JUVENILE DELINQUENCY 0 0 9343010 10236597 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. 9343010 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 20 0 1 228 1 0 0 0 0 0 0 0 0 0 0 X 5 5 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 0.00 0.00 X 0 0 0 KATHLEEN MCGLONE DIRECTOR 0.00 0.00 X 0 0 0 JOSEPH PRESTON DIRECTOR 0.00 0.00 X 0 0 0 WILLIAM NUNN PRESIDENT 0.00 0.00 X X 0 0 0 DANIEL MCCANN VICE PRESIDENT 0.00 0.00 X X 0 0 0 SAMUEL COSTANZO OFFICER 30.00 X 140830 140830 18678 FRANK WENTZEL EXECUTIVE DIRECTOR 40.00 X 88985 0 13472 SCOTT BARTOS COO 40.00 X 104271 0 10881 334086 140830 43031 0 0 1 0 QUALITY MECHANICAL SERVICES 1300 HULTON ROAD VERONA PA 15147 CONTRACTOR 163924 DR RONALD NEEPER 4411 STILLEY ROAD PITTSBURGH PA 15227 PSYCHIATRY 127695 GROSS MENDELSOHN & ASSOCIATES PA 36 SOUTH CHARLES STREET BALTIMORE MD 21201 ACCOUNTING/TAX 122315 3 38420 38420 DELINQUENT YOUTH REHAB 900099 10229894 10229894 10229894 384 384 802 452 350 350 350 OTHER INCOME 900099 6703 6703 6703 10275751 10236597 0 734 X 252626 238445 14181 4647603 4381522 266081 489421 467444 21977 533611 509650 23961 442523 162580 279943 1069651 1069651 10921 9298 1623 184050 141262 42788 260259 250303 9956 85582 85731 -149 375470 375470 436001 408944 27057 STUDENT ACTIVITIES/PROG 742807 742807 AUTOMOTIVE 301894 261326 40568 REPAIRS AND MAINTENANCE 140894 135942 4952 MISCELLANEOUS 61780 53442 8338 49459 49193 266 10084552 9343010 741542 0 158052 1145057 84057 24663 2641893 2753205 122858 96874 9463002 5544603 4241378 3918399 680711 59153 7928949 7997351 939876 853686 2341766 2305159 3281642 3158845 X 4647307 4838506 4647307 4838506 7928949 7997351 191199 0 X 0 1 X 0 1 1 X 480176 112849 315391 315987 38420 1262823 11174773 12171155 11408494 10734166 10229894 55718482 11654949 12284004 11723885 11050153 10268314 56981305 0 0 0 56981305 1700 769 460 252 384 3565 1700 769 460 252 384 3565 49984 39202 21415 6623 6703 123927 11706633 12323975 11745760 11057028 10275401 57108797 0.99780 0.99680 0.00010 0.00010 X 0 0 0 0 0 0 1 38998 0 0 38998 0 PART II-B, LINE 1: EXPENDITURES FOR GIFTS, HOSPITALITY, TRANSPORTATION, AND LODGING FOR STATE OFFICIALS OR EMPLOYEES OR THEIR IMMEDIATE FAMILIES. 862581 862581 4718271 2087018 2631253 551770 456535 95235 1362178 1273706 88472 1968202 1727344 240858 3918399 X 10275751 0 10275751 0 10275751 10084552 0 10084552 0 10084552 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. 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 X 0 0 0 0 0 0 0 0 0 SAMUEL COSTANZO OFFICER 140830 140830 0 0 0 0 0 0 9339 9339 150169 150169 0 0 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. 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 0 0 0 1 1 0 0 0 0 0 0 0 0 1 1 0 1 1 1 THE SUMMIT SCHOOL INC O 287092 BOOKS/RECORDS THE ACADEMY CHARTER SCHOOL D 685300 BOOKS/RECORDS THE ACADEMY CHARTER SCHOOL Q 3372000 BOOKS/RECORDS THE SUMMIT SCHOOL INC E 235025 BOOKS/RECORDS