2013-02-06T13:45:01-06:00 2012-06-30 341310124 REA & ASSOCIATES INC 941 STEUBENVILLE AVE PO BOX 820 CAMBRIDGE OH 437250820 990 2011-07-01 341938197 SUMMIT ACADEMY MANAGEMENT SUMM 3306708470 2791 MOGADORE ROAD AKRON OH 44312 STEPHANIE ATAYA 3306708470 2013-02-06 1 MARY ELIZABETH WRIGHT CPA P00099212 7404325658 2013-01-31 2011 2016-03-07 17:11:31Z GERALD HORAK 2791 MOGADORE ROAD AKRON OH 44312 50400836 0 X WWW.SUMMITACADEMIES.COM X 2002 OH TO PROVIDE SUPPORT SERVICES FOR CHARTER SCHOOLS. 5 5 943 0 0 0 3000 4026 42977030 50255008 -870 -251523 134035 1405 43113195 50008916 0 0 0 0 30150898 34550362 0 0 0 12429600 13554573 42580498 48104935 532697 1903981 11095234 14846060 5647443 7494288 5447791 7351772 X SEE SCHEDULE O 0 0 42272862 0 50256413 SUMMIT 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. 42272862 1 0 0 0 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 0 1 129 0 1 943 1 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 1 1 0 1 0 0 0 1 1 1 1 1 1 1 1 0 OH X STEPHANIE ATAYA 3306708470 2791 MOGADORE RD AKRON OH 44312 BRIAN PENDLETON 0.10 X 7200 0 1008 BOBBY TAYLOR 0.10 X 7200 0 0 MARVIN BROOKSHIRE 0.10 X 7200 0 0 ANNA LISA CLARK 0.10 X 7200 0 0 DAVID LANG 0.10 X 7200 0 0 GERALD HORAK 40.00 X 149979 0 45712 GERALD HOLZAPFEL 40.00 X 107305 0 38676 DAVID A NORMAN 40.00 X 100154 0 32837 DEBRA SKUL 40.00 X 96749 0 32164 JAMES BOSTIC 40.00 X 91794 0 35696 JAMES WINKLEMAN 40.00 X 118253 0 42303 700234 0 228396 4 1 1 0 GOLD THERAPY SERVICE PO BOX 8525 WARREN OH 44484 THERAPY SERVICE 384295 HEITS BUILDING SERVICES 3569 COMMERCE DRIVE FRANKLIN OH 45005 BUILDING MAINTENANCE 229458 CMS INC PO BOX 4985 YOUNGSTOWN OH 44515 FOOD SERVICE 216983 BRUNS GENERAL CO 2050 TIPP-COWLESVILLE RD TIPP CITY OH 45371 BUILDING MAINTENANCE 212887 MACKENZIE CAFE & CATERING LLC 194 S HGIH STREET CORTLAND OH 44410 FOOD SERVICE 193596 5 4026 4026 MANAGEMENT SERVICES 900099 50255008 50255008 50255008 2587 2587 137810 391920 -254110 -254110 -254110 MISCELLANEOUS REVENUE 900099 1405 1405 1405 50008916 50256413 0 -251523 928630 928630 26480508 23438597 3041911 3269138 3262729 6409 2845016 2517223 327793 1027070 883280 143790 130363 56013 74350 126839 55809 71030 3416630 3315712 100918 199639 79473 120166 2936367 2834390 101977 944189 848421 95768 4414545 4302802 111743 118100 82875 35225 175773 155769 20004 631457 631457 135020 119081 15939 STUDENT ENRICHMENT PROG 271735 269304 2431 SHIRTS & UNIFORMS 49438 48546 892 MISCELLANEOUS 4478 2838 1640 48104935 42272862 5832073 0 2373156 2862608 1107165 2021157 0 105000 77585 0 13004527 3195650 7498063 9808877 39265 48418 11095234 14846060 3374510 3616681 410905 2272933 3466702 5647443 7494288 X 5447791 7351772 5447791 7351772 11095234 14846060 1903981 0 X X 0 1 1 X 0 X X X 0 0 0 SUMMIT ACADEMY AKRON ELEMENTARY SCHOOL 341879407 501 (C)(3) 0 1 1 1793823 SUMMIT ACADEMY AKRON MIDDLE SCHOOL 341948225 501 (C)(3) 0 1 1 1637818 SUMMIT ACADEMY SECONDARY SCHOOL AKRON 731685359 501 (C)(3) 0 1 1 1183130 SUMMIT ACADEMY COMMUNITY SCHOOL FOR ALTERNATIVE LEARNERS CANTON 341917946 501 (C)(3) 0 1 1 1645115 SUMMIT ACADEMY SECONDARY SCHOOL CANTON 731685361 501 (C)(3) 0 1 1 1142379 SUMMIT ACADEMY COMMUNITY SCHOOL CINCINNATI 731685336 501 (C)(3) 0 1 1 2197845 SUMMIT ACADEMY TRANSITION HIGH SCHOOL CINCINNATI 201437962 501 (C)(3) 0 1 1 1563946 SUMMIT ACADEMY COMMUNITY SCHOOL COLUMBUS 731685537 501 (C)(3) 0 1 1 1287907 SUMMIT ACADEMY MIDDLE SCHOOL COLUMBUS 201437998 501 (C)(3) 0 1 1 1137911 SUMMIT ACADEMY TRANSITION HIGH SCHOOL COLUMBUS 201438037 501 (C)(3) 0 1 1 1233552 SUMMIT ACADEMY COMMUNITY SCHOOL DAYTON 731685342 501 (C)(3) 0 1 1 1952941 SUMMIT ACADEMY TRANSITION HIGH SCHOOL DAYTON 201438141 501 (C)(3) 0 1 1 1251490 SUMMIT ACADEMY COMMUNITY SCHOOL FOR ALTERNATIVE LEARNERS LORAIN 341917949 501 (C)(3) 0 1 1 2638021 SUMMIT ACADEMY MIDDLE SCHOOL LORAIN 201437981 501 (C)(3) 0 1 1 1801622 SUMMIT ACADEMY SECONDARY SCHOOL LORAIN 731685362 501 (C)(3) 0 1 1 1175435 SUMMIT ACADEMY COMMUNITY SCHOOL FOR ALTERNATIVE LEARNERS MIDDLETOWN 341948227 501 (C)(3) 0 1 1 1589012 SUMMIT ACADEMY SECONDARY SCHOOL MIDDLETOWN 201437758 501 (C)(3) 0 1 1 926722 SUMMIT ACADEMY COMMUNITY SCHOOL PAINESVILLE 201438174 501 (C)(3) 0 1 1 1589928 SUMMIT ACADEMY COMMUNITY SCHOOL PARMA 731685363 501 (C)(3) 0 1 1 3465103 SUMMIT ACADEMY COMMUNITY SCHOOL TOLEDO 731685338 501 (C)(3) 0 1 1 2039466 SUMMIT ACADEMY TOLEDO LEARNING CENTER 201437706 501 (C)(3) 0 1 1 3383709 SUMMIT ACADEMY COMMUNITY SCHOOL WARREN 731685340 501 (C)(3) 0 1 1 1997456 SUMMIT ACADEMY SCHOOL FOR ALTERNATIVE LEARNERS- WARREN MIDDLE AND SECONDARY 201438064 501 (C)(3) 0 1 1 1591931 SUMMIT ACADEMY COMMUNITY SCHOOL FOR ALTERNATIVE LEARNERS XENIA 341948228 501 (C)(3) 0 1 1 1728754 SUMMIT ACADEMY YOUNGSTOWN 201438260 501 (C)(3) 0 1 1 3592521 SUMMIT ACADEMY SECONDARY SCHOOL YOUNGSTOWN 731685360 501 (C)(3) 0 1 1 2557399 26 48104936 903186 903186 9514689 1214151 8300538 2586652 1981499 605153 9808877 50008916 48104935 1903981 1903981 50263026 0 50263026 -254110 -254110 50008916 48104935 0 48104935 0 48104935 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. X 1 0 0 0 0 0 0 0 0 GERALD HORAK 149979 0 0 0 0 0 38625 0 7087 0 195691 0 0 0 JAMES WINKLEMAN 118253 0 0 0 0 0 32187 0 10116 0 160556 0 0 0 SUPPLEMENTAL INFORMATION PART III SEVERANCE PAYMENT: JAMES WINKLEMAN TOTAL COMPENSATION- $ 160,556 AS REPORTED ON PART II BRIEF DESCRIPTION OF ORGANIZATION'S MISSION FORM 990, PART III, LINE 1 SUMMIT 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 6 EACH 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 7A ALL 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 8B NOT 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 11 FINANCIAL 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 12C THE 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 15 THE 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 19 THE 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 REPORTING FORM 990, PART XI, LINE 2C THE 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. SUMMIT ACADEMY AKRON ELEMENTARY SCHOOL 88 KENT ST AKRON OH 44305 341879407 OPERATING A CHARTER SCHOOL OH 501 (C)(3) 170(B)(1)(A)(II) N/A 0 SUMMIT ACADEMY AKRON MIDDLE SCHOOL 2791 MOGADORE RD AKRON OH 44312 341948225 OPERATING A CHARTER SCHOOL OH 501 (C)(3) 170(B)(1)(A)(II) N/A 0 SUMMIT ACADEMY SECONDARY SCHOOL AKRON 464 S HAWKINS AVENUE AKRON OH 44320 731685359 OPERATING A CHARTER SCHOOL OH 501 (C)(3) 170(B)(1)(A)(II) N/A 0 SUMMIT ACADEMY COMMUNITY SCHOOL FOR ALTERNATIVE LEARNERS CANTON 1620 MARKET AVE SOUTH CANTON OH 44707 341917946 OPERATING A CHARTER SCHOOL OH 501 (C)(3) 170(B)(1)(A)(II) N/A 0 SUMMIT ACADEMY SECONDARY SCHOOL CANTON 2400 CLEVELAND AVE NW CANTON OH 44709 731685361 OPERATING A CHARTER SCHOOL OH 501 (C)(3) 170(B)(1)(A)(II) N/A 0 SUMMIT ACADEMY COMMUNITY SCHOOL CINCINNATI 1660 STERNBLOCK LANE CINCINNATI OH 45237 731685336 OPERATING A CHARTER SCHOOL OH 501 (C)(3) 170(B)(1)(A)(II) N/A 0 SUMMIT ACADEMY TRANSITION HIGH SCHOOL CINCINNATI 5800 SALVIA AVE CINCINNATI OH 45224 201437962 OPERATING A CHARTER SCHOOL OH 501 (C)(3) 170(B)(1)(A)(II) N/A 0 SUMMIT ACADEMY COMMUNITY SCHOOL COLUMBUS 1850 BOSTWICK RD SUITE 100 COLUMBUS OH 43227 731685537 OPERATING A CHARTER SCHOOL OH 501 (C)(3) 170(B)(1)(A)(II) N/A 0 SUMMIT ACADEMY MIDDLE SCHOOL COLUMBUS 1850 BOSTWICK RD SUITE 200 COLUMBUS OH 43227 201437998 OPERATING A CHARTER SCHOOL OH 501 (C)(3) 170(B)(1)(A)(II) N/A 0 SUMMIT ACADEMY COMMUNITY SCHOOL DAYTON 4128 CEDAR RIDGE DAYTON OH 45414 731685342 OPERATING A CHARTER SCHOOL OH 501 (C)(3) 170(B)(1)(A)(II) N/A 0 SUMMIT ACADEMY TRANSITION HIGH SCHOOL DAYTON 1407 E 3RD ST DAYTON OH 45403 201438141 OPERATING A CHARTER SCHOOL OH 501 (C)(3) 170(B)(1)(A)(II) N/A 0 SUMMIT ACADEMY COMMUNITY SCHOOL FOR ALTERNATIVE LEARNERS LORAIN 2140 E 36TH ST LORAIN OH 44055 341917949 OPERATING A CHARTER SCHOOL OH 501 (C)(3) 170(B)(1)(A)(II) N/A 0 SUMMIT ACADEMY MIDDLE SCHOOL LORAIN 346 ILLINOIS AVE LORAIN OH 44052 201437981 OPERATING A CHARTER SCHOOL OH 501 (C)(3) 170(B)(1)(A)(II) N/A 0 SUMMIT ACADEMY SECONDARY SCHOOL LORAIN 1051 E ST LORAIN OH 44052 731685362 OPERATING A CHARTER SCHOOL OH 501 (C)(3) 170(B)(1)(A)(II) N/A 0 SUMMIT ACADEMY COMMUNITY SCHOOL PAINESVILLE 268 N STATE ST PAINESVILLE OH 44077 201438174 OPERATING A CHARTER SCHOOL OH 501 (C)(3) 170(B)(1)(A)(II) N/A 0 SUMMIT ACADEMY COMMUNITY SCHOOL PARMA 5868 STUMPH RD PARMA OH 44130 731685363 OPERATING A CHARTER SCHOOL OH 501 (C)(3) 170(B)(1)(A)(II) N/A 0 SUMMIT ACADEMY COMMUNITY SCHOOL FOR ALTERNATIVE LEARNERS MIDDLETOWN 4700 CENTRAL AVE MIDDLETOWN OH 45044 341948227 OPERATING A CHARTER SCHOOL OH 501 (C)(3) 170(B)(1)(A)(II) N/A 0 SUMMIT ACADEMY SECONDARY SCHOOL MIDDLETOWN 7 S MARSHALL AVE MIDDLETOWN OH 45044 201437758 OPERATING A CHARTER SCHOOL OH 501 (C)(3) 170(B)(1)(A)(II) N/A 0 SUMMIT ACADEMY COMMUNITY SCHOOL TOLEDO 1853 S AVE TOLEDO OH 43609 731685338 OPERATING A CHARTER SCHOOL OH 501 (C)(3) 170(B)(1)(A)(II) N/A 0 SUMMIT ACADEMY TOLEDO LEARNING CENTER 703 PHILLIPS AVE TOLEDO OH 43612 201437706 OPERATING A CHARTER SCHOOL OH 501 (C)(3) 170(B)(1)(A)(II) N/A 0 SUMMIT ACADEMY COMMUNITY SCHOOL WARREN 2106 ARBOR AVE SE WARREN OH 44484 731685340 OPERATING A CHARTER SCHOOL OH 501 (C)(3) 170(B)(1)(A)(II) N/A 0 SUMMIT ACADEMY SCHOOL FOR ALTERNATIVE LEARNERS- WARREN MIDDLE AND SECONDARY 1461 MONCREST DR NW WARREN OH 44485 201438064 OPERATING A CHARTER SCHOOL OH 501 (C)(3) 170(B)(1)(A)(II) N/A 0 SUMMIT ACADEMY COMMUNITY SCHOOL FOR ALTERNATIVE LEARNERS XENIA 1694 PAWNEE DR XENIA OH 45385 341948228 OPERATING A CHARTER SCHOOL OH 501 (C)(3) 170(B)(1)(A)(II) N/A 0 SUMMIT ACADEMY YOUNGSTOWN 144 N SCHENLEY AVE YOUNGSTOWN OH 44506 201438260 OPERATING A CHARTER SCHOOL OH 501 (C)(3) 170(B)(1)(A)(II) N/A 0 SUMMIT ACADEMY SECONDARY SCHOOL YOUNGSTOWN 1400 OAK HILL AVE YOUNGSTOWN OH 44507 731685360 OPERATING A CHARTER SCHOOL OH 501 (C)(3) 170(B)(1)(A)(II) N/A 0 SUMMIT ACADEMY TRANSITION HIGH SCHOOL COLUMBUS 1855 E DUBLIN-GRANVILLE RD COLUMBUS OH 43229 201438037 OPERATING A CHARTER SCHOOL OH 501 (C)(3) 170(B)(1)(A)(II) N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 SUMMIT ACADEMY AKRON ELEMENTARY SCHOOL O 1793823 COST BASIS SUMMIT ACADEMY AKRON MIDDLE SCHOOL O 1637818 COST BASIS SUMMIT ACADEMY SECONDARY SCHOOL AKRON O 1183130 COST BASIS SUMMIT ACADEMY COMMUNITY SCHOOL FOR ALTERNATIVE LEARNERS CANTON O 1645115 COST BASIS SUMMIT ACADEMY SECONDARY SCHOOL CANTON O 1142379 COST BASIS SUMMIT ACADEMY COMMUNITY SCHOOL CINCINNATI O 2197845 COST BASIS SUMMIT ACADEMY TRANSITION HIGH SCHOOL CINCINNATI O 1563946 COST BASIS SUMMIT ACADEMY COMMUNITY SCHOOL COLUMBUS O 1287907 COST BASIS SUMMIT ACADEMY MIDDLE SCHOOL COLUMBUS O 1137911 COST BASIS SUMMIT ACADEMY TRANSITION HIGH SCHOOL COLUMBUS O 1233552 COST BASIS SUMMIT ACADEMY COMMUNITY SCHOOL DAYTON O 1952941 COST BASIS SUMMIT ACADEMY TRANSITION HIGH SCHOOL DAYTON O 1251490 COST BASIS SUMMIT ACADEMY COMMUNITY SCHOOL FOR ALTERNATIVE LEARNERS LORAIN O 2638021 COST BASIS SUMMIT ACADEMY MIDDLE SCHOOL LORAIN O 1801622 COST BASIS SUMMIT ACADEMY SECONDARY SCHOOL LORAIN O 1175435 COST BASIS SUMMIT ACADEMY COMMUNITY SCHOOL FOR ALTERNATIVE LEARNERS MIDDLETOWN O 1589012 COST BASIS SUMMIT ACADEMY SECONDARY SCHOOL MIDDLETOWN O 926722 COST BASIS SUMMIT ACADEMY COMMUNITY SCHOOL PAINESVILLE O 1589928 COST BASIS SUMMIT ACADEMY COMMUNITY SCHOOL PARMA O 3465103 COST BASIS SUMMIT ACADEMY COMMUNITY SCHOOL TOLEDO O 2039466 COST BASIS SUMMIT ACADEMY TOLEDO LEARNING CENTER O 3383709 COST BASIS SUMMIT ACADEMY COMMUNITY SCHOOL WARREN O 1997456 COST BASIS SUMMIT ACADEMY SCHOOL FOR ALTERNATIVE LEARNERS- WARREN MIDDLE AND SECONDARY O 1591931 COST BASIS SUMMIT ACADEMY COMMUNITY SCHOOL FOR ALTERNATIVE LEARNERS XENIA O 1728754 COST BASIS SUMMIT ACADEMY YOUNGSTOWN O 3592521 COST BASIS SUMMIT ACADEMY SECONDARY SCHOOL YOUNGSTOWN O 2557399 COST BASIS