COMMUNITY SPECIALISTS CORPORATION: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- COMMUNITY SPECIALISTS CORPORATION (EIN 25-1413040)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2014-05-06
- IRS object ID
- 201421269349301107
- Schema version
- 2012v2.1
- 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) |
|---|---|---|
| Timestamp | 2014-05-06T12:15:16-05:00 | Timestamp |
| Tax Period End Date | 2013-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 520982413 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GROSS MENDELSOHN & ASSOCIATES PA | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 36 SOUTH CHARLES ST 18TH FLOOR | AddressLine1 |
| City | BALTIMORE | City |
| State | MD | State |
| ZIP Code | 21201 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 251413040 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COMMUNITY SPECIALISTS CORPORATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | COMM | NameControl |
| Phone | 4128855200 | Phone |
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 |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | LEO ROBERT | Name |
| Title | DIRECTOR FINANCIAL OPERATIONS | Title |
| Phone | 4128855200 | Phone |
| Date Signed | 2014-05-06 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | ROBERT W GROCHOWSKI | Name |
| PTIN | P00072454 | PTIN |
| Phone | 4106855512 | Phone |
| Date Prepared | 2014-04-29 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | SAMUEL COSTANZO | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| 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 | 11057028 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | THEACADEMYSYSTEM.COM | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1981 | YearFormation |
| State Legal Domicile | PA | StateLegalDomicile |
| Activity Or Mission Description | PREVENTION OF JUVENILE DELINQUENCY | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 5 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 5 | NbrIndependentVotingMembers |
| Total Nbr Employees | 215 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 315391 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 315987 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 11408494 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 10734166 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 4260 | InvestmentIncomePriorYear |
| Investment Income Current Year | 252 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 21415 | OtherRevenuePriorYear |
| Other Revenue Current Year | 6623 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 11749560 | TotalRevenuePriorYear |
| Total Revenue Current Year | 11057028 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 6681780 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 5857264 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 4677948 | OtherExpensePriorYear |
| Other Expenses Current Year | 4862710 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 11359728 | TotalExpensesPriorYear |
| Total Expenses Current Year | 10719974 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 389832 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 337054 | RevenuesLessExpensesCY |
| Total Assets BOY | 8403541 | TotalAssetsBOY |
| Total Assets EOY | 7928949 | TotalAssetsEOY |
| Total Liabilities BOY | 4093288 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 3281642 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 4310253 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 4647307 | NetAssetsOrFundBalancesEOY |
| Mission Description | PREVENTION OF JUVENILE DELINQUENCY | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 9794771 | Expense |
| Revenue | 10734166 | Revenue |
| Description | 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. | Description |
| Total Program Service Expense | 9794771 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 1 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 1 | ReportOtherAssets |
| Report Other Liabilities | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 0 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 19 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 215 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 5 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 5 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 1 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 0 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 0 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | PA | StatesWhereCopyOfReturnIsFiled |
| Other Website | X | OtherWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LEO ROBERT | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 4128855200 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 900 AGNEW ROAD | AddressLine1 |
| City | PITTSBURGH | City |
| State | PA | State |
| ZIP Code | 15227 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (9 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| DANIEL MCCANN | |||||||
| VICE PRESIDENT | 0.00 | X | 0 | 0 | 0 | ||
| WILLIAM NUNN | |||||||
| PRESIDENT | 0.00 | X | 0 | 0 | 0 | ||
| JOSEPH PRESTON | |||||||
| DIRECTOR | 0.00 | X | 0 | 0 | 0 | ||
| DAVID CALIGUIRI | |||||||
| DIRECTOR | 0.00 | X | 0 | 0 | 0 | ||
| KATHLEEN MCGLONE | |||||||
| DIRECTOR | 0.00 | X | 0 | 0 | 0 | ||
| SAMUEL COSTANZO | |||||||
| OFFICER | 30.00 | 138418 | 138418 | 49606 | X | ||
| KEN CURCIO | |||||||
| DIRECTOR OF FINANCIAL OPERATIONS | 40.00 | 75530 | 0 | 12896 | X | ||
| FRANK WENTZEL | |||||||
| EXECUTIVE DIREC | 40.00 | 64209 | 0 | 11456 | X | ||
| SCOTT BARTOS | |||||||
| COO | 40.00 | 100358 | 0 | 15084 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 378515 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 138418 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 89042 | TotalOtherCompensation |
| Number Individuals GT100 K | 2 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (4 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| PA ROOFING SYSTEMS | |||||
| 6013 MEADOW LANE | BAKERSTOWN | PA | 15007 | CONTRACTOR | 241895 |
| QUALITY MECHANICAL SERVICES | |||||
| 1300 HULTON ROAD | VERONA | PA | 15147 | CONTRACTOR | 219557 |
| GROSS MENDELSOHN & ASSOCIATES PA | |||||
| 36 SOUTH CHARLES STREET | BALTIMORE | MD | 21201 | ACCOUNTING/TAX | 185177 |
| DR RONALD NEEPER MD | |||||
| 4411 STILLEY RD | PITTSBURGH | PA | 15227 | PSYCHIATRY | 104315 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 4 | NumberOfContractorsGT100K |
| Government Grants | 315987 | GovernmentGrants |
| Noncash Contributions | 9573 | NoncashContributions |
| Total Contributions | 315987 | TotalContributions |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | DELINQUENT YOUTH REHAB. | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 10734166 | TotalRevenueColumn |
| Related Or Exempt Function Income | 10734166 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 10734166 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 252 | TotalRevenueColumn |
| Exclusion | $252 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | OTHER INCOME | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 6623 | TotalRevenueColumn |
| Related Or Exempt Function Income | 6623 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 6623 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 11057028 | TotalRevenueColumn |
| Related Or Exempt Function Income | 10740789 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $252 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | X | InfoInScheduleOPartIX |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 327312 | Total |
| Program Services | 307997 | ProgramServices |
| Management And General | 19315 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4559869 | Total |
| Program Services | 4290783 | ProgramServices |
| Management And General | 269086 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4657 | Total |
| Program Services | 4657 | ProgramServices |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 513913 | Total |
| Program Services | 450690 | ProgramServices |
| Management And General | 63223 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 451513 | Total |
| Program Services | 413685 | ProgramServices |
| Management And General | 37828 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 50865 | Total |
| Management And General | 50865 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 221710 | Total |
| Management And General | 221710 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 249905 | Total |
| Program Services | 144189 | ProgramServices |
| Management And General | 105716 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 23325 | Total |
| Program Services | 23325 | ProgramServices |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 209232 | Total |
| Program Services | 161509 | ProgramServices |
| Management And General | 47723 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 253742 | Total |
| Program Services | 241937 | ProgramServices |
| Management And General | 11805 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 107395 | Total |
| Program Services | 107395 | ProgramServices |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 416210 | Total |
| Program Services | 403326 | ProgramServices |
| Management And General | 12884 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 418742 | Total |
| Program Services | 392124 | ProgramServices |
| Management And General | 26618 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| CONTRACT SERVICES | 1577863 | 1577863 | |
| STUDENT ACTIVITIES/PROG | 773720 | 773720 | |
| AUTOMOTIVE | 317465 | 274431 | 43034 |
| EQUIPMENT RENTAL & MAIN | 131471 | 125760 | 5711 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 111065 | Total |
| Program Services | 101380 | ProgramServices |
| Management And General | 9685 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 10719974 | Total |
| Program Services | 9794771 | ProgramServices |
| Management And General | 925203 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1500 | BOY |
| EOY | 158052 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 251202 | BOY |
| EOY | 84057 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3482952 | BOY |
| EOY | 2641893 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 113140 | BOY |
| EOY | 122858 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 9418673 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 5177295 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4150662 | BOY |
| EOY | 4241378 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 404085 | BOY |
| EOY | 680711 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8403541 | BOY |
| EOY | 7928949 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1220605 | BOY |
| EOY | 939876 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2872683 | BOY |
| EOY | 2341766 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4093288 | BOY |
| EOY | 3281642 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4310253 | BOY |
| EOY | 4647307 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4310253 | BOY |
| EOY | 4647307 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8403541 | BOY |
| EOY | 7928949 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 337054 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 0 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | X | PubliclySupportedOrg509a2 |
Gifts Grants Contrib Received509 GiftsGrantsContribReceived509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 309643 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 480176 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 112849 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 315391 | CurrentTaxYearMinus1Year |
| Current Tax Year | 315987 | CurrentTaxYear |
| Total | 1534046 | Total |
Gross Receipts From Admissions GrossReceiptsFromAdmissions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 11588243 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 11174773 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 12171155 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 11408494 | CurrentTaxYearMinus1Year |
| Current Tax Year | 10734166 | CurrentTaxYear |
| Total | 57076831 | Total |
Total509 Total509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 11897886 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 11654949 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 12284004 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 11723885 | CurrentTaxYearMinus1Year |
| Current Tax Year | 11050153 | CurrentTaxYear |
| Total | 58610877 | Total |
Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Amts From Subst Contributors AmtsFromSubstContributors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Support From DQ Ps Etc SupportFromDQPsEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | 58610877 | PublicSupportTotal509 |
Gross Investment Income509 GrossInvestmentIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 1335 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 1700 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 769 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 460 | CurrentTaxYearMinus1Year |
| Current Tax Year | 252 | CurrentTaxYear |
| Total | 4516 | Total |
Investment Income And UBTI InvestmentIncomeAndUBTI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 1335 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 1700 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 769 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 460 | CurrentTaxYearMinus1Year |
| Current Tax Year | 252 | CurrentTaxYear |
| Total | 4516 | Total |
Other Income509 OtherIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 64038 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 49984 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 39202 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 21415 | CurrentTaxYearMinus1Year |
| Current Tax Year | 6623 | CurrentTaxYear |
| Total | 181262 | Total |
Total Support Total TotalSupportTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 11963259 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 11706633 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 12323975 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 11745760 | CurrentTaxYearMinus1Year |
| Current Tax Year | 11057028 | CurrentTaxYear |
| Total | 58796655 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Percentage509 | 0.99680 | PublicSupportPercentage509 |
| Prior Year Support Percentage | 0.99500 | PriorYearSupportPercentage |
| Investment Income Percentage | 0.00010 | InvestmentIncomePercentage |
| Prior Yr Invest Income Percentage | 0.00010 | PriorYrInvestIncomePercentage |
| Thirty Three Percnt Tests CY509 | X | ThirtyThreePercntTestsCY509 |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | 0 | Volunteers |
| Paid Staff Or Management | 0 | PaidStaffOrManagement |
| Media Advertisements | 0 | MediaAdvertisements |
| Mailings Members | 0 | MailingsMembers |
| Publications Or Broadcast | 0 | PublicationsOrBroadcast |
| Grants Other Organizations | 0 | GrantsOtherOrganizations |
| Direct Contact Legislators | 1 | DirectContactLegislators |
| Direct Contact Legislators | $38,654 | DirectContactLegislatorsAmount |
| Rallies Demonstrations | 0 | RalliesDemonstrations |
| Other Activities | 1 | OtherActivities |
| Other Activities | $79 | OtherActivitiesAmount |
| Total Lobbying Expenditures IIB | 38733 | TotalLobbyingExpendituresIIB |
| Not Described In501c3 | 0 | NotDescribedIn501c3 |
Form990 Schedule C Part IV Form990ScheduleCPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | EXPLANATION OF LOBBYING ACTIVITIES: | Identifier |
| Return Reference | PART II-B, LINE 1: | ReturnReference |
| Explanation | EXPENDITURES FOR GIFTS, HOSPITALITY, TRANSPORTATION, AND LODGING FOR STATE OFFICIALS OR EMPLOYEES OR THEIR IMMEDIATE FAMILIES. | Explanation |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 862581 | OtherCostOrOtherBasis |
| Book Value | 862581 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2807327 | OtherCostOrOtherBasis |
| Depreciation | 968609 | Depreciation |
| Book Value | 1838718 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2439135 | OtherCostOrOtherBasis |
| Depreciation | 1348348 | Depreciation |
| Book Value | 1090787 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 3309630 | OtherCostOrOtherBasis |
| Depreciation | 2860338 | Depreciation |
| Book Value | 449292 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 4241378 | TotalOfBookValueLandBuildings |
Other Assets OtherAssets (5 entries)
| DescriptionDescription | Book ValueBookValue |
|---|---|
| CAPITALIZED REFINANCE FEES | 12814 |
| DEPOSITS | 700 |
| EMPLOYEE RECEIVABLES | 8694 |
| OTHER ASSETS | 19546 |
| DUE FROM RELATED ENTITIES | 638957 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 680711 | TotalBookValueOtherAssets |
| Tot Revenue Etc Audited Fincl Stmt | 11057028 | TotRevenueEtcAuditedFinclStmt |
| Revenue Not Rptd F990 | 0 | RevenueNotRptdF990 |
| Revenue Subtotal | 11057028 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 11057028 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 10719974 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 10719974 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 10719974 | TotalExpensesPerForm990 |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Employment Contract | X | WrittenEmploymentContract |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | SAMUEL COSTANZO | NamePerson |
| Title | OFFICER | Title |
| Base Compensation Filing Org | 138418 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 138418 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 0 | BonusFilingOrg |
| Bonus Related Orgs | 0 | BonusRelatedOrgs |
| Other Compensation Filing Org | 0 | OtherCompensationFilingOrg |
| Other Compensation Related Orgs | 0 | OtherCompensationRelatedOrgs |
| Deferred Comp Filing Org | 0 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 0 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 24803 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 24803 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 163221 | TotalCompensationFilingOrg |
| Total Compensation Related Orgs | 163221 | TotalCompensationRelatedOrgs |
| Comp Report Prior990 Filing Org | 0 | CompReportPrior990FilingOrg |
| Comp Report Prior990 Related Orgs | 0 | CompReportPrior990RelatedOrgs |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (4 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | LINE 3 EXPLANATION - 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 HAS BEEN 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. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII (2 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Public Charity StatusPublicCharityStatus | Direct Controlling Entity NADirectControllingEntityNA | Controlled OrgControlledOrg |
|---|---|---|---|---|---|---|---|---|---|---|
| THE ACADEMY CHARTER SCHOOL INC | ||||||||||
| 900 AGNEW ROAD | PITTSBURGH | PA | 15227 | 201837677 | EDUCATE DELINQUENT YOUTH | PA | 501(C)(3) | LINE 2 | N/A | 0 |
| THE SUMMIT SCHOOL INC | ||||||||||
| 900 AGNEW ROAD | PITTSBURGH | PA | 15227 | 251782296 | EDUCATE DELINQUENT YOUTH | PA | 501(C)(3) | LINE 2 | N/A | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 1 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Dividends Related Organization | 0 | DividendsRelatedOrganization |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 1 | SharingOfFacilities |
| Sharing Of Paid Employees | 1 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 1 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (4 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved | Method Of Amt DeterminationMethodOfAmtDetermination |
|---|---|---|
| THE ACADEMY CHARTER SCHOOL INC | ||
| D | 610981 | BOOKS/RECORDS |
| THE ACADEMY CHARTER SCHOOL INC | ||
| Q | 3693089 | BOOKS/RECORDS |
| THE SUMMIT SCHOOL INC | ||
| D | 27976 | BOOKS/RECORDS |
| THE SUMMIT SCHOOL INC | ||
| Q | 248681 | BOOKS/RECORDS |
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