FURP.ORG / PUBLIC DATA EXPLORER

SUMMIT ACADEMY MANAGEMENT: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization
SUMMIT ACADEMY MANAGEMENT (EIN 34-1938197)
Tax period
2011-07-01 to 2012-06-30
Filed
2013-02-06
IRS object ID
201330379349300328
Schema version
2011v1.2
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

FieldValueIRS element (for citing)
Timestamp2013-02-06T13:45:01-06:00Timestamp
Tax Period End Date2012-06-30TaxPeriodEndDate

Preparer Firm PreparerFirm

FieldValueIRS element (for citing)
EIN341310124EIN

Preparer Firm Business Name PreparerFirmBusinessName

FieldValueIRS element (for citing)
Business Name Line1REA & ASSOCIATES INCBusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

FieldValueIRS element (for citing)
Address Line1941 STEUBENVILLE AVE PO BOX 820AddressLine1
CityCAMBRIDGECity
StateOHState
ZIP Code437250820ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnType
Tax Period Begin Date2011-07-01TaxPeriodBeginDate

Filer Filer

FieldValueIRS element (for citing)
EIN341938197EIN

Name Name

FieldValueIRS element (for citing)
Business Name Line1SUMMIT ACADEMY MANAGEMENTBusinessNameLine1
FieldValueIRS element (for citing)
Name ControlSUMMNameControl
Phone3306708470Phone

US Address USAddress

FieldValueIRS element (for citing)
Address Line12791 MOGADORE ROADAddressLine1
CityAKRONCity
StateOHState
ZIP Code44312ZIPCode

Officer Officer

FieldValueIRS element (for citing)
NameSTEPHANIE ATAYAName
TitleTREASURERTitle
Phone3306708470Phone
Date Signed2013-02-06DateSigned
Authorize Third Party1AuthorizeThirdParty

Preparer Preparer

FieldValueIRS element (for citing)
NameMARY ELIZABETH WRIGHT CPAName
PTINP00099212PTIN
Phone7404325658Phone
Date Prepared2013-01-31DatePrepared
FieldValueIRS element (for citing)
Tax Year2011TaxYear
Build TS2016-03-07 17:11:31ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Name Of Principal Officer PersonGERALD HORAKNameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

FieldValueIRS element (for citing)
Address Line12791 MOGADORE ROADAddressLine1
CityAKRONCity
StateOHState
ZIP Code44312ZIPCode
FieldValueIRS element (for citing)
Gross Receipts50400836GrossReceipts
Group Return For Affiliates0GroupReturnForAffiliates
Organization501c3XOrganization501c3
Web SiteWWW.SUMMITACADEMIES.COMWebSite
Type Of Organization CorporationXTypeOfOrganizationCorporation
Year Formation2002YearFormation
State Legal DomicileOHStateLegalDomicile
Activity Or Mission DescriptionTO PROVIDE SUPPORT SERVICES FOR CHARTER SCHOOLS.ActivityOrMissionDescription
Nbr Voting Members Governing Body5NbrVotingMembersGoverningBody
Nbr Independent Voting Members5NbrIndependentVotingMembers
Total Nbr Employees943TotalNbrEmployees
Total Nbr Volunteers0TotalNbrVolunteers
Total Gross UBI0TotalGrossUBI
Net Unrelated Business Txbl Income0NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year3000ContributionsGrantsPriorYear
Contributions Grants Current Year4026ContributionsGrantsCurrentYear
Program Service Revenue Prior Year42977030ProgramServiceRevenuePriorYear
Program Service Revenue CY50255008ProgramServiceRevenueCY
Investment Income Prior Year-870InvestmentIncomePriorYear
Investment Income Current Year-251523InvestmentIncomeCurrentYear
Other Revenue Prior Year134035OtherRevenuePriorYear
Other Revenue Current Year1405OtherRevenueCurrentYear
Total Revenue Prior Year43113195TotalRevenuePriorYear
Total Revenue Current Year50008916TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year0GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY0GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year0BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY0BenefitsPaidToMembersCY
Salaries Etc Prior Year30150898SalariesEtcPriorYear
Salaries Etc Current Year34550362SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year0TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY0TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year0TotalFundrsngExpCurrentYear
Other Expense Prior Year12429600OtherExpensePriorYear
Other Expenses Current Year13554573OtherExpensesCurrentYear
Total Expenses Prior Year42580498TotalExpensesPriorYear
Total Expenses Current Year48104935TotalExpensesCurrentYear
Revenues Less Expenses Prior Year532697RevenuesLessExpensesPriorYear
Revenues Less Expenses CY1903981RevenuesLessExpensesCY
Total Assets BOY11095234TotalAssetsBOY
Total Assets EOY14846060TotalAssetsEOY
Total Liabilities BOY5647443TotalLiabilitiesBOY
Total Liabilities EOY7494288TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY5447791NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY7351772NetAssetsOrFundBalancesEOY
Info In Schedule O Part IIIXInfoInScheduleOPartIII
Mission DescriptionSEE SCHEDULE OMissionDescription
Significant New Program Services0SignificantNewProgramServices
Significant Change0SignificantChange
Expense42272862Expense
Grants0Grants
Revenue50256413Revenue
DescriptionSUMMIT ACADEMY MANAGEMENT PROVIDED SUPPORT FOR TWENTY-SIX CHARTER SCHOOLS DURING THEIR 2012 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.Description
Total Program Service Expense42272862TotalProgramServiceExpense
Described In501 C31DescribedIn501C3
Schedule B Required0ScheduleBRequired
Political Activities0PoliticalActivities
Lobbying Activities0LobbyingActivities
Subject To Proxy Tax0SubjectToProxyTax
Donor Advised Funds0DonorAdvisedFunds
Conservation Easements0ConservationEasements
Collections Of Art0CollectionsOfArt
Credit Counseling0CreditCounseling
Term Or Permanent Endowments0TermOrPermanentEndowments
Report Land Bldg Equip1ReportLandBldgEquip
Report Invest Oth Securities0ReportInvestOthSecurities
Report Prog Rel Invest0ReportProgRelInvest
Report Other Assets0ReportOtherAssets
Report Other Liabilities0ReportOtherLiabilities
Report Fin48 Footnote1ReportFin48Footnote
Independent Audit Financial Stmt1IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt0ConsolidatedAuditFinancialStmt
School0School
Foreign Office0ForeignOffice
Foreign Activities0ForeignActivities
More Than5000 K To Organizations0MoreThan5000KToOrganizations
More Than5000 K To Individuals0MoreThan5000KToIndividuals
Professional Fundraising0ProfessionalFundraising
Fundraising Activities0FundraisingActivities
Gaming0Gaming
Hospital0Hospital
Grants To Organizations0GrantsToOrganizations
Grants To Individuals0GrantsToIndividuals
Schedule J Required1ScheduleJRequired
Tax Exempt Bonds0TaxExemptBonds
Excess Benefit Transaction0ExcessBenefitTransaction
Prior Excess Benefit Transaction0PriorExcessBenefitTransaction
Loan To Officer Or DQP0LoanToOfficerOrDQP
Grant To Related Person0GrantToRelatedPerson
Bsnss Rltnshp With Organization0BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member0BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp0OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions0DeductibleNonCashContributions
Deductible Contributions Of Art0DeductibleContributionsOfArt
Terminated0Terminated
Partial Liquidation0PartialLiquidation
Disregarded Entity0DisregardedEntity
Related Entity1RelatedEntity
Related Org Controlled Entity0RelatedOrgControlledEntity
Transaction Related Entity0TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org0TransfersToExemptNonChrtblOrg
Activities Conducted Partnership0ActivitiesConductedPartnership
Schedule O Required1ScheduleORequired
Number Forms Transmitted With1096129NumberFormsTransmittedWith1096
Number W2 G Included0NumberW2GIncluded
Compliance With Backup Witholding1ComplianceWithBackupWitholding
Number Of Employees943NumberOfEmployees
Employment Tax Returns Filed1EmploymentTaxReturnsFiled
Unrelated Business Income0UnrelatedBusinessIncome
Foreign Financial Account0ForeignFinancialAccount
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTrans
Taxable Party Notification0TaxablePartyNotification
Non Deductible Contributions0NonDeductibleContributions
Quid Pro Quo Contributions0QuidProQuoContributions
Form8282 Property Disposed Of0Form8282PropertyDisposedOf
Funds To Pay Premiums0FundsToPayPremiums
Premiums Paid0PremiumsPaid
Indoor Tanning Services0IndoorTanningServices
Info In Schedule O Part VIXInfoInScheduleOPartVI
Nbr Voting Governing Body Members5NbrVotingGoverningBodyMembers
Number Independent Voting Members5NumberIndependentVotingMembers
Family Or Business Relationship0FamilyOrBusinessRelationship
Delegation Of Management Duties0DelegationOfManagementDuties
Changes To Organizing Docs0ChangesToOrganizingDocs
Material Diversion Or Misuse0MaterialDiversionOrMisuse
Members Or Stockholders1MembersOrStockholders
Election Of Board Members1ElectionOfBoardMembers
Decisions Subject To Approval0DecisionsSubjectToApproval
Minutes Of Governing Body1MinutesOfGoverningBody
Minutes Of Committees0MinutesOfCommittees
Officer Mailing Address0OfficerMailingAddress
Local Chapters0LocalChapters
Form990 Provided To Governing Body1Form990ProvidedToGoverningBody
Conflict Of Interest Policy1ConflictOfInterestPolicy
Annual Disclosure Covered Persons1AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement1RegularMonitoringEnforcement
Whistleblower Policy1WhistleblowerPolicy
Document Retention Policy1DocumentRetentionPolicy
Compensation Process CEO1CompensationProcessCEO
Compensation Process Other1CompensationProcessOther
Investment In Joint Venture0InvestmentInJointVenture
States Where Copy Of Return Is FiledOHStatesWhereCopyOfReturnIsFiled
Upon RequestXUponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

FieldValueIRS element (for citing)
Business Name Line1STEPHANIE ATAYABusinessNameLine1
FieldValueIRS element (for citing)
Telephone Number3306708470TelephoneNumber

Address US AddressUS

FieldValueIRS element (for citing)
Address Line12791 MOGADORE RDAddressLine1
CityAKRONCity
StateOHState
ZIP Code44312ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (11 entries)

TitleTitleAverage Hours Per WeekAverageHoursPerWeekIndividual Trustee Or DirectorIndividualTrusteeOrDirectorReportable Comp From OrganizationReportableCompFromOrganizationReportable Comp From Related OrgsReportableCompFromRelatedOrgsOther CompensationOtherCompensationOfficerOfficerFormerFormer
BRIAN PENDLETON
PRESIDENT/ BOARD MEMBER0.10X720001008
BOBBY TAYLOR
BOARD MEMBER0.10X720000
MARVIN BROOKSHIRE
BOARD MEMBER0.10X720000
ANNA LISA CLARK
BOARD MEMBER0.10X720000
DAVID LANG
BOARD MEMBER0.10X720000
GERALD HORAK
CEO40.00149979045712X
GERALD HOLZAPFEL
CFO40.00107305038676X
DAVID A NORMAN
COO40.00100154032837X
DEBRA SKUL
CHIEF OF ACADEMICS40.0096749032164X
JAMES BOSTIC
EXECUTIVE VP40.0091794035696X
JAMES WINKLEMAN
FORMER OFFICER40.00118253042303X
FieldValueIRS element (for citing)
Total Reportable Comp From Org700234TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs0TotalReportableCompFrmRltdOrgs
Total Other Compensation228396TotalOtherCompensation
Number Individuals GT100 K4NumberIndividualsGT100K
Formers Listed1FormersListed
Total Comp GT150 K1TotalCompGT150K
Compensation From Other Sources0CompensationFromOtherSources

Contractor Compensation ContractorCompensation (5 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1CityAddressOfContractor/AddressUS/CityStateAddressOfContractor/AddressUS/StateZIP CodeAddressOfContractor/AddressUS/ZIPCodeDescription Of ServicesDescriptionOfServicesCompensationCompensation
GOLD THERAPY SERVICE
PO BOX 8525WARRENOH44484THERAPY SERVICE384295
HEITS BUILDING SERVICES
3569 COMMERCE DRIVEFRANKLINOH45005BUILDING MAINTENANCE229458
CMS INC
PO BOX 4985YOUNGSTOWNOH44515FOOD SERVICE216983
BRUNS GENERAL CO
2050 TIPP-COWLESVILLE RDTIPP CITYOH45371BUILDING MAINTENANCE212887
MACKENZIE CAFE & CATERING LLC
194 S HGIH STREETCORTLANDOH44410FOOD SERVICE193596
FieldValueIRS element (for citing)
Number Of Contractors GT100 K5NumberOfContractorsGT100K
All Other Contributions4026AllOtherContributions
Total Contributions4026TotalContributions

Program Service Revenue ProgramServiceRevenue

FieldValueIRS element (for citing)
DescriptionMANAGEMENT SERVICESDescription
Business Code900099BusinessCode
Total Revenue Column50255008TotalRevenueColumn
Related Or Exempt Function Income50255008RelatedOrExemptFunctionIncome
FieldValueIRS element (for citing)
Total Program Service Revenue50255008TotalProgramServiceRevenue

Investment Income InvestmentIncome

FieldValueIRS element (for citing)
Total Revenue Column2587TotalRevenueColumn
Exclusion$2,587ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

FieldValueIRS element (for citing)
Other137810Other

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

FieldValueIRS element (for citing)
Other391920Other

Gain Or Loss GainOrLoss

FieldValueIRS element (for citing)
Other-254110Other

Net Gain Or Loss Investments NetGainOrLossInvestments

FieldValueIRS element (for citing)
Total Revenue Column-254110TotalRevenueColumn
Exclusion-$254,110ExclusionAmount

Other Revenue Misc OtherRevenueMisc

FieldValueIRS element (for citing)
DescriptionMISCELLANEOUS REVENUEDescription
Business Code900099BusinessCode
Total Revenue Column1405TotalRevenueColumn
Related Or Exempt Function Income1405RelatedOrExemptFunctionIncome
FieldValueIRS element (for citing)
Total Other Revenue1405TotalOtherRevenue

Total Revenue TotalRevenue

FieldValueIRS element (for citing)
Total Revenue Column50008916TotalRevenueColumn
Related Or Exempt Function Income50256413RelatedOrExemptFunctionIncome
Unrelated Business Revenue0UnrelatedBusinessRevenue
Exclusion-$251,523ExclusionAmount

Comp Current Officers Directors CompCurrentOfficersDirectors

FieldValueIRS element (for citing)
Total928630Total
Management And General928630ManagementAndGeneral

Other Salaries And Wages OtherSalariesAndWages

FieldValueIRS element (for citing)
Total26480508Total
Program Services23438597ProgramServices
Management And General3041911ManagementAndGeneral

Pension Plan Contributions PensionPlanContributions

FieldValueIRS element (for citing)
Total3269138Total
Program Services3262729ProgramServices
Management And General6409ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

FieldValueIRS element (for citing)
Total2845016Total
Program Services2517223ProgramServices
Management And General327793ManagementAndGeneral

Payroll Taxes PayrollTaxes

FieldValueIRS element (for citing)
Total1027070Total
Program Services883280ProgramServices
Management And General143790ManagementAndGeneral

Fees For Services Legal FeesForServicesLegal

FieldValueIRS element (for citing)
Total130363Total
Program Services56013ProgramServices
Management And General74350ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

FieldValueIRS element (for citing)
Total126839Total
Program Services55809ProgramServices
Management And General71030ManagementAndGeneral

Fees For Services Other FeesForServicesOther

FieldValueIRS element (for citing)
Total3416630Total
Program Services3315712ProgramServices
Management And General100918ManagementAndGeneral

Advertising Advertising

FieldValueIRS element (for citing)
Total199639Total
Program Services79473ProgramServices
Management And General120166ManagementAndGeneral

Office Expenses OfficeExpenses

FieldValueIRS element (for citing)
Total2936367Total
Program Services2834390ProgramServices
Management And General101977ManagementAndGeneral

Information Technology InformationTechnology

FieldValueIRS element (for citing)
Total944189Total
Program Services848421ProgramServices
Management And General95768ManagementAndGeneral

Occupancy Occupancy

FieldValueIRS element (for citing)
Total4414545Total
Program Services4302802ProgramServices
Management And General111743ManagementAndGeneral

Travel Travel

FieldValueIRS element (for citing)
Total118100Total
Program Services82875ProgramServices
Management And General35225ManagementAndGeneral

Interest Interest

FieldValueIRS element (for citing)
Total175773Total
Program Services155769ProgramServices
Management And General20004ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

FieldValueIRS element (for citing)
Total631457Total
Management And General631457ManagementAndGeneral

Insurance Insurance

FieldValueIRS element (for citing)
Total135020Total
Program Services119081ProgramServices
Management And General15939ManagementAndGeneral

Other Expenses OtherExpenses (3 entries)

DescriptionDescriptionTotalTotalProgram ServicesProgramServicesManagement And GeneralManagementAndGeneral
STUDENT ENRICHMENT PROG2717352693042431
SHIRTS & UNIFORMS4943848546892
MISCELLANEOUS447828381640

Total Functional Expenses TotalFunctionalExpenses

FieldValueIRS element (for citing)
Total48104935Total
Program Services42272862ProgramServices
Management And General5832073ManagementAndGeneral
Fundraising0Fundraising

Cash Non Interest Bearing CashNonInterestBearing

FieldValueIRS element (for citing)
BOY2373156BOY
EOY2862608EOY

Accounts Receivable AccountsReceivable

FieldValueIRS element (for citing)
BOY1107165BOY
EOY2021157EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

FieldValueIRS element (for citing)
BOY0BOY
EOY105000EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

FieldValueIRS element (for citing)
BOY77585BOY
EOY0EOY
FieldValueIRS element (for citing)
Land Buildings Equipment Basis13004527LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec3195650LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

FieldValueIRS element (for citing)
BOY7498063BOY
EOY9808877EOY

Other Assets Total OtherAssetsTotal

FieldValueIRS element (for citing)
BOY39265BOY
EOY48418EOY

Total Assets TotalAssets

FieldValueIRS element (for citing)
BOY11095234BOY
EOY14846060EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

FieldValueIRS element (for citing)
BOY3374510BOY
EOY3616681EOY

Deferred Revenue DeferredRevenue

FieldValueIRS element (for citing)
EOY410905EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

FieldValueIRS element (for citing)
BOY2272933BOY
EOY3466702EOY

Total Liabilities TotalLiabilities

FieldValueIRS element (for citing)
BOY5647443BOY
EOY7494288EOY
FieldValueIRS element (for citing)
Follow SFAS117XFollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

FieldValueIRS element (for citing)
BOY5447791BOY
EOY7351772EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY5447791BOY
EOY7351772EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY11095234BOY
EOY14846060EOY
FieldValueIRS element (for citing)
Reconcilation Revenue Expenses1903981ReconcilationRevenueExpenses
Reconcilation Other Changes0ReconcilationOtherChanges
Info In Schedule O Part XIIXInfoInScheduleOPartXII
Method Of Accounting AccrualXMethodOfAccountingAccrual
Accountant Compile Or Review0AccountantCompileOrReview
FS Audited1FSAudited
Audit Committee1AuditCommittee
Financial Statement SeparateXFinancialStatementSeparate
Federal Grant Audit Required0FederalGrantAuditRequired

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Supporting Organization509a3XSupportingOrganization509a3
Supporting Org509a3 Type3 Func IntXSupportingOrg509a3Type3FuncInt
Certification CheckboxXCertificationCheckbox
Contrib By Controlling Individual0ContribByControllingIndividual
Contribution By Related Party0ContributionByRelatedParty
Contrib By35 Controlled Entity0ContribBy35ControlledEntity

Supported Org Information SupportedOrgInformation (26 entries)

EINEINType Of OrganizationTypeOfOrganizationListed In Governing DocListedInGoverningDocSupported Organization NotifiedSupportedOrganizationNotifiedOrganized In USOrganizedInUSAmountAmount
SUMMIT ACADEMY AKRON ELEMENTARY SCHOOL
341879407501 (C)(3)011$1,793,823
SUMMIT ACADEMY AKRON MIDDLE SCHOOL
341948225501 (C)(3)011$1,637,818
SUMMIT ACADEMY SECONDARY SCHOOL AKRON
731685359501 (C)(3)011$1,183,130
SUMMIT ACADEMY COMMUNITY SCHOOL FOR ALTERNATIVE LEARNERS CANTON
341917946501 (C)(3)011$1,645,115
SUMMIT ACADEMY SECONDARY SCHOOL CANTON
731685361501 (C)(3)011$1,142,379
SUMMIT ACADEMY COMMUNITY SCHOOL CINCINNATI
731685336501 (C)(3)011$2,197,845
SUMMIT ACADEMY TRANSITION HIGH SCHOOL CINCINNATI
201437962501 (C)(3)011$1,563,946
SUMMIT ACADEMY COMMUNITY SCHOOL COLUMBUS
731685537501 (C)(3)011$1,287,907
SUMMIT ACADEMY MIDDLE SCHOOL COLUMBUS
201437998501 (C)(3)011$1,137,911
SUMMIT ACADEMY TRANSITION HIGH SCHOOL COLUMBUS
201438037501 (C)(3)011$1,233,552
SUMMIT ACADEMY COMMUNITY SCHOOL DAYTON
731685342501 (C)(3)011$1,952,941
SUMMIT ACADEMY TRANSITION HIGH SCHOOL DAYTON
201438141501 (C)(3)011$1,251,490
SUMMIT ACADEMY COMMUNITY SCHOOL FOR ALTERNATIVE LEARNERS LORAIN
341917949501 (C)(3)011$2,638,021
SUMMIT ACADEMY MIDDLE SCHOOL LORAIN
201437981501 (C)(3)011$1,801,622
SUMMIT ACADEMY SECONDARY SCHOOL LORAIN
731685362501 (C)(3)011$1,175,435
SUMMIT ACADEMY COMMUNITY SCHOOL FOR ALTERNATIVE LEARNERS MIDDLETOWN
341948227501 (C)(3)011$1,589,012
SUMMIT ACADEMY SECONDARY SCHOOL MIDDLETOWN
201437758501 (C)(3)011$926,722
SUMMIT ACADEMY COMMUNITY SCHOOL PAINESVILLE
201438174501 (C)(3)011$1,589,928
SUMMIT ACADEMY COMMUNITY SCHOOL PARMA
731685363501 (C)(3)011$3,465,103
SUMMIT ACADEMY COMMUNITY SCHOOL TOLEDO
731685338501 (C)(3)011$2,039,466
SUMMIT ACADEMY TOLEDO LEARNING CENTER
201437706501 (C)(3)011$3,383,709
SUMMIT ACADEMY COMMUNITY SCHOOL WARREN
731685340501 (C)(3)011$1,997,456
SUMMIT ACADEMY SCHOOL FOR ALTERNATIVE LEARNERS- WARREN MIDDLE AND SECONDARY
201438064501 (C)(3)011$1,591,931
SUMMIT ACADEMY COMMUNITY SCHOOL FOR ALTERNATIVE LEARNERS XENIA
341948228501 (C)(3)011$1,728,754
SUMMIT ACADEMY YOUNGSTOWN
201438260501 (C)(3)011$3,592,521
SUMMIT ACADEMY SECONDARY SCHOOL YOUNGSTOWN
731685360501 (C)(3)011$2,557,399
FieldValueIRS element (for citing)
Total Number Of Supported Orgs26TotalNumberOfSupportedOrgs
Sum Of Amounts48104936SumOfAmounts

Schedule D IRS990ScheduleD

Land Land

FieldValueIRS element (for citing)
Other Cost Or Other Basis903186OtherCostOrOtherBasis
Book Value903186BookValue

Buildings Buildings

FieldValueIRS element (for citing)
Other Cost Or Other Basis9514689OtherCostOrOtherBasis
Depreciation1214151Depreciation
Book Value8300538BookValue

Equipment Equipment

FieldValueIRS element (for citing)
Other Cost Or Other Basis2586652OtherCostOrOtherBasis
Depreciation1981499Depreciation
Book Value605153BookValue
FieldValueIRS element (for citing)
Total Of Book Value Land Buildings9808877TotalOfBookValueLandBuildings
Total Revenue50008916TotalRevenue
Total Expenses48104935TotalExpenses
Excess Or Deficit For Year1903981ExcessOrDeficitForYear
Excess Or Deficit Per FS1903981ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt50263026TotRevenueEtcAuditedFinclStmt
Revenue Not Rptd F9900RevenueNotRptdF990
Revenue Subtotal50263026RevenueSubtotal
Other Revenues Not Included-254110OtherRevenuesNotIncluded
Revenue Not Rptd On Fin Stmt-254110RevenueNotRptdOnFinStmt
Total Revenue Per Form99050008916TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt48104935TotExpensesEtcAuditedFinclStmt
Expenses Not Rptd F9900ExpensesNotRptdF990
Expenses Subtotal48104935ExpensesSubtotal
Expenses Not Rptd On Fin Stmt0ExpensesNotRptdOnFinStmt
Total Expenses Per Form99048104935TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (2 entries)

IdentifierIdentifierReturn ReferenceReturnReferenceExplanationExplanation
DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:PART X: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."
PART XII, LINE 4B - OTHER ADJUSTMENTS:NET GAIN/ (LOSS) ON DISPOSAL OF PROPERTY AND EQUIPMENT -254,110.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Board Or Committee ApprovalXBoardOrCommitteeApproval
Severance Payment1SeverancePayment
Supplemental Nonqual Retire Plan0SupplementalNonqualRetirePlan
Equity Based Comp Arrangement0EquityBasedCompArrangement
Comp Based On Revenue Of Filing Org0CompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related Orgs0CompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing Org0CompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate Orgs0CompBasedNetEarningsRelateOrgs
Any Non Fixed Payments0AnyNonFixedPayments
Initial Contract Exception0InitialContractException

Form990 Schedule J Part II Form990ScheduleJPartII (2 entries)

Base Compensation Filing OrgBaseCompensationFilingOrgComp Based On Related OrgsCompBasedOnRelatedOrgsBonus Filing OrgBonusFilingOrgBonus Related OrgsBonusRelatedOrgsOther Compensation Filing OrgOtherCompensationFilingOrgOther Compensation Related OrgsOtherCompensationRelatedOrgsDeferred Comp Filing OrgDeferredCompFilingOrgDeferred Comp Related OrgsDeferredCompRelatedOrgsNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgNontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgsTotal Compensation Filing OrgTotalCompensationFilingOrgTotal Compensation Related OrgsTotalCompensationRelatedOrgsComp Report Prior990 Filing OrgCompReportPrior990FilingOrgComp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs
GERALD HORAK
1499790000038625070870195691000
JAMES WINKLEMAN
11825300000321870101160160556000

Form990 Schedule J Part III Form990ScheduleJPartIII

FieldValueIRS element (for citing)
IdentifierSUPPLEMENTAL INFORMATIONIdentifier
Return ReferencePART IIIReturnReference
ExplanationSEVERANCE PAYMENT: JAMES WINKLEMAN TOTAL COMPENSATION- $ 160,556 AS REPORTED ON PART IIExplanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (9 entries)

IdentifierIdentifierReturn ReferenceReturnReferenceExplanationExplanation
BRIEF DESCRIPTION OF ORGANIZATION'S MISSIONFORM 990, PART III, LINE 1SUMMIT ACADEMY MANAGEMENT PROMOTES AN EDUCATIONAL ENVIRONMENT WHERE EACH STUDENT HAS AN EQUAL OPPORTUNITY TO DEVELOP SKILLS ESSENTIAL FOR LIFELONG LEARNING AND TO MEET THE CHALLENGES OF LIVING IN SOCIETY.
FORM 990, PART VI, SECTION A, LINE 6EACH OF THE TWENTY-SIX MEMBER SCHOOLS ARE REPRESENTED BY A VOTING INDIVIDUAL THAT WAS SELECTED BY THE RESPECTIVE SCHOOL BOARD.
FORM 990, PART VI, SECTION A, LINE 7AALL OF OUR SCHOOLS ARE CONTINUOUSLY REPRESENTED BY A MEMBER THEY'VE SELECTED. THESE SELECTED MEMBERS ARE ABLE TO NOMINATE THREE OF FIVE VOTING MEMBERS OF THE GOVERNING BODY. THEY ELECT ALL FIVE.
FORM 990, PART VI, SECTION A, LINE 8BNOT 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 11FINANCIAL INFORMATION IS PROVIDED TO AN INDEPENDENT ACCOUNTING FIRM. THE FIRM PREPARES THE TAX RETURN. ONCE PREPARED, THE DOCUMENTS ARE REVEIWED BY THE FINANCE COMMITTEE. THIS COMMITTEE CONSISTS OF THE TREASURER/CFO, 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 12CTHE 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 15THE ORGANIZATION DID UTILIZE COMPENSATION COMPARABILITY REPORTS PROVIDED BY AN INDEPENDENT ACCOUNTING FIRM THIS YEAR; HOWEVER, NO CHANGES WERE DEEMED NECESSARY BASED ON THE DATA PROVIDED.
FORM 990, PART VI, SECTION C, LINE 19THE 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.
FINANCIAL REPORTINGFORM 990, PART XI, LINE 2CTHE 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/CFO, CEO, AND TWO OTHER BOARD MEMBERS WHOM ARE CERTIFIED PUBLIC ACCOUNTANTS.

Schedule R IRS990ScheduleR

Form990 Schedule R Part II Form990ScheduleRPartII (26 entries)

Address Line1AddressUS/AddressLine1CityAddressUS/CityStateAddressUS/StateZIP CodeAddressUS/ZIPCodeEINEINPrimary ActivitiesPrimaryActivitiesLegal Domicile StateLegalDomicileStateExempt Code SectionExemptCodeSectionPublic Charity StatusPublicCharityStatusDirect Controlling Entity NADirectControllingEntityNAControlled OrgControlledOrg
SUMMIT ACADEMY AKRON ELEMENTARY SCHOOL
88 KENT STAKRONOH44305341879407OPERATING A CHARTER SCHOOLOH501 (C)(3)170(B)(1)(A)(II)N/A0
SUMMIT ACADEMY AKRON MIDDLE SCHOOL
2791 MOGADORE RDAKRONOH44312341948225OPERATING A CHARTER SCHOOLOH501 (C)(3)170(B)(1)(A)(II)N/A0
SUMMIT ACADEMY SECONDARY SCHOOL AKRON
464 S HAWKINS AVENUEAKRONOH44320731685359OPERATING A CHARTER SCHOOLOH501 (C)(3)170(B)(1)(A)(II)N/A0
SUMMIT ACADEMY COMMUNITY SCHOOL FOR ALTERNATIVE LEARNERS CANTON
1620 MARKET AVE SOUTHCANTONOH44707341917946OPERATING A CHARTER SCHOOLOH501 (C)(3)170(B)(1)(A)(II)N/A0
SUMMIT ACADEMY SECONDARY SCHOOL CANTON
2400 CLEVELAND AVE NWCANTONOH44709731685361OPERATING A CHARTER SCHOOLOH501 (C)(3)170(B)(1)(A)(II)N/A0
SUMMIT ACADEMY COMMUNITY SCHOOL CINCINNATI
1660 STERNBLOCK LANECINCINNATIOH45237731685336OPERATING A CHARTER SCHOOLOH501 (C)(3)170(B)(1)(A)(II)N/A0
SUMMIT ACADEMY TRANSITION HIGH SCHOOL CINCINNATI
5800 SALVIA AVECINCINNATIOH45224201437962OPERATING A CHARTER SCHOOLOH501 (C)(3)170(B)(1)(A)(II)N/A0
SUMMIT ACADEMY COMMUNITY SCHOOL COLUMBUS
1850 BOSTWICK RD SUITE 100COLUMBUSOH43227731685537OPERATING A CHARTER SCHOOLOH501 (C)(3)170(B)(1)(A)(II)N/A0
SUMMIT ACADEMY MIDDLE SCHOOL COLUMBUS
1850 BOSTWICK RD SUITE 200COLUMBUSOH43227201437998OPERATING A CHARTER SCHOOLOH501 (C)(3)170(B)(1)(A)(II)N/A0
SUMMIT ACADEMY COMMUNITY SCHOOL DAYTON
4128 CEDAR RIDGEDAYTONOH45414731685342OPERATING A CHARTER SCHOOLOH501 (C)(3)170(B)(1)(A)(II)N/A0
SUMMIT ACADEMY TRANSITION HIGH SCHOOL DAYTON
1407 E 3RD STDAYTONOH45403201438141OPERATING A CHARTER SCHOOLOH501 (C)(3)170(B)(1)(A)(II)N/A0
SUMMIT ACADEMY COMMUNITY SCHOOL FOR ALTERNATIVE LEARNERS LORAIN
2140 E 36TH STLORAINOH44055341917949OPERATING A CHARTER SCHOOLOH501 (C)(3)170(B)(1)(A)(II)N/A0
SUMMIT ACADEMY MIDDLE SCHOOL LORAIN
346 ILLINOIS AVELORAINOH44052201437981OPERATING A CHARTER SCHOOLOH501 (C)(3)170(B)(1)(A)(II)N/A0
SUMMIT ACADEMY SECONDARY SCHOOL LORAIN
1051 E STLORAINOH44052731685362OPERATING A CHARTER SCHOOLOH501 (C)(3)170(B)(1)(A)(II)N/A0
SUMMIT ACADEMY COMMUNITY SCHOOL PAINESVILLE
268 N STATE STPAINESVILLEOH44077201438174OPERATING A CHARTER SCHOOLOH501 (C)(3)170(B)(1)(A)(II)N/A0
SUMMIT ACADEMY COMMUNITY SCHOOL PARMA
5868 STUMPH RDPARMAOH44130731685363OPERATING A CHARTER SCHOOLOH501 (C)(3)170(B)(1)(A)(II)N/A0
SUMMIT ACADEMY COMMUNITY SCHOOL FOR ALTERNATIVE LEARNERS MIDDLETOWN
4700 CENTRAL AVEMIDDLETOWNOH45044341948227OPERATING A CHARTER SCHOOLOH501 (C)(3)170(B)(1)(A)(II)N/A0
SUMMIT ACADEMY SECONDARY SCHOOL MIDDLETOWN
7 S MARSHALL AVEMIDDLETOWNOH45044201437758OPERATING A CHARTER SCHOOLOH501 (C)(3)170(B)(1)(A)(II)N/A0
SUMMIT ACADEMY COMMUNITY SCHOOL TOLEDO
1853 S AVETOLEDOOH43609731685338OPERATING A CHARTER SCHOOLOH501 (C)(3)170(B)(1)(A)(II)N/A0
SUMMIT ACADEMY TOLEDO LEARNING CENTER
703 PHILLIPS AVETOLEDOOH43612201437706OPERATING A CHARTER SCHOOLOH501 (C)(3)170(B)(1)(A)(II)N/A0
SUMMIT ACADEMY COMMUNITY SCHOOL WARREN
2106 ARBOR AVE SEWARRENOH44484731685340OPERATING A CHARTER SCHOOLOH501 (C)(3)170(B)(1)(A)(II)N/A0
SUMMIT ACADEMY SCHOOL FOR ALTERNATIVE LEARNERS- WARREN MIDDLE AND SECONDARY
1461 MONCREST DR NWWARRENOH44485201438064OPERATING A CHARTER SCHOOLOH501 (C)(3)170(B)(1)(A)(II)N/A0
SUMMIT ACADEMY COMMUNITY SCHOOL FOR ALTERNATIVE LEARNERS XENIA
1694 PAWNEE DRXENIAOH45385341948228OPERATING A CHARTER SCHOOLOH501 (C)(3)170(B)(1)(A)(II)N/A0
SUMMIT ACADEMY YOUNGSTOWN
144 N SCHENLEY AVEYOUNGSTOWNOH44506201438260OPERATING A CHARTER SCHOOLOH501 (C)(3)170(B)(1)(A)(II)N/A0
SUMMIT ACADEMY SECONDARY SCHOOL YOUNGSTOWN
1400 OAK HILL AVEYOUNGSTOWNOH44507731685360OPERATING A CHARTER SCHOOLOH501 (C)(3)170(B)(1)(A)(II)N/A0
SUMMIT ACADEMY TRANSITION HIGH SCHOOL COLUMBUS
1855 E DUBLIN-GRANVILLE RDCOLUMBUSOH43229201438037OPERATING A CHARTER SCHOOLOH501 (C)(3)170(B)(1)(A)(II)N/A0
FieldValueIRS element (for citing)
Receipt Of Int Ann Rents Royalties0ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org0GiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other Org0GiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org0LoansOrGuaranteesFromOtherOrg
Sale Of Assets To Other Org0SaleOfAssetsToOtherOrg
Purchase Of Assets From Other Org0PurchaseOfAssetsFromOtherOrg
Exchange Of Assets0ExchangeOfAssets
Rental Of Facilities To Other Orgs0RentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other Orgs0RentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other Orgs0PerformOfServicesForOtherOrgs
Perform Of Services By Other Orgs0PerformOfServicesByOtherOrgs
Sharing Of Facilities0SharingOfFacilities
Sharing Of Paid Employees0SharingOfPaidEmployees
Reimbursement Paid To Other Org1ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrg
Other Transfer To Other Org0OtherTransferToOtherOrg
Other Transfer From Other Org0OtherTransferFromOtherOrg

Transactions Related Orgs Table TransactionsRelatedOrgsTable (26 entries)

Transaction TypeTransactionTypeAmount InvolvedAmountInvolvedMethod Of Amt DeterminationMethodOfAmtDetermination
SUMMIT ACADEMY AKRON ELEMENTARY SCHOOL
O1793823COST BASIS
SUMMIT ACADEMY AKRON MIDDLE SCHOOL
O1637818COST BASIS
SUMMIT ACADEMY SECONDARY SCHOOL AKRON
O1183130COST BASIS
SUMMIT ACADEMY COMMUNITY SCHOOL FOR ALTERNATIVE LEARNERS CANTON
O1645115COST BASIS
SUMMIT ACADEMY SECONDARY SCHOOL CANTON
O1142379COST BASIS
SUMMIT ACADEMY COMMUNITY SCHOOL CINCINNATI
O2197845COST BASIS
SUMMIT ACADEMY TRANSITION HIGH SCHOOL CINCINNATI
O1563946COST BASIS
SUMMIT ACADEMY COMMUNITY SCHOOL COLUMBUS
O1287907COST BASIS
SUMMIT ACADEMY MIDDLE SCHOOL COLUMBUS
O1137911COST BASIS
SUMMIT ACADEMY TRANSITION HIGH SCHOOL COLUMBUS
O1233552COST BASIS
SUMMIT ACADEMY COMMUNITY SCHOOL DAYTON
O1952941COST BASIS
SUMMIT ACADEMY TRANSITION HIGH SCHOOL DAYTON
O1251490COST BASIS
SUMMIT ACADEMY COMMUNITY SCHOOL FOR ALTERNATIVE LEARNERS LORAIN
O2638021COST BASIS
SUMMIT ACADEMY MIDDLE SCHOOL LORAIN
O1801622COST BASIS
SUMMIT ACADEMY SECONDARY SCHOOL LORAIN
O1175435COST BASIS
SUMMIT ACADEMY COMMUNITY SCHOOL FOR ALTERNATIVE LEARNERS MIDDLETOWN
O1589012COST BASIS
SUMMIT ACADEMY SECONDARY SCHOOL MIDDLETOWN
O926722COST BASIS
SUMMIT ACADEMY COMMUNITY SCHOOL PAINESVILLE
O1589928COST BASIS
SUMMIT ACADEMY COMMUNITY SCHOOL PARMA
O3465103COST BASIS
SUMMIT ACADEMY COMMUNITY SCHOOL TOLEDO
O2039466COST BASIS
SUMMIT ACADEMY TOLEDO LEARNING CENTER
O3383709COST BASIS
SUMMIT ACADEMY COMMUNITY SCHOOL WARREN
O1997456COST BASIS
SUMMIT ACADEMY SCHOOL FOR ALTERNATIVE LEARNERS- WARREN MIDDLE AND SECONDARY
O1591931COST BASIS
SUMMIT ACADEMY COMMUNITY SCHOOL FOR ALTERNATIVE LEARNERS XENIA
O1728754COST BASIS
SUMMIT ACADEMY YOUNGSTOWN
O3592521COST BASIS
SUMMIT ACADEMY SECONDARY SCHOOL YOUNGSTOWN
O2557399COST BASIS