FURP.ORG / PUBLIC DATA EXPLORER

SUMMIT ACADEMY MANAGEMENT: Form 990, tax year 2010

View the entire original 990 at ProPublica ↗

Organization
SUMMIT ACADEMY MANAGEMENT (EIN 34-1938197)
Tax period
2010-07-01 to 2011-06-30
Filed
2012-04-17
IRS object ID
201201109349300310
Schema version
2010v3.4
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)
Timestamp2012-04-17T13:41:56-05:00Timestamp
Tax Period End Date2011-06-30TaxPeriodEndDate

Preparer Firm PreparerFirm

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 Date2010-07-01TaxPeriodBeginDate

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)
NameGERALD P HOLZAPFELName
TitleCFOTitle
Phone3306708470Phone
Date Signed2012-04-19DateSigned
Authorize Third Party1AuthorizeThirdParty

Preparer Preparer

FieldValueIRS element (for citing)
NameMARY ELIZABETH WRIGHT CPAName
Phone7404325658Phone
Date Prepared2012-04-09DatePrepared
FieldValueIRS element (for citing)
Tax Year2010TaxYear
Build TS2016-02-24 21:20:13ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Name Of Principal Officer PersonBRIAN PENDLETONNameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

FieldValueIRS element (for citing)
Address Line12791 MOGADORE ROADAddressLine1
CityAKRONCity
StateOHState
ZIP Code44312ZIPCode
FieldValueIRS element (for citing)
Gross Receipts43128076GrossReceipts
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 Employees865TotalNbrEmployees
Total Nbr Volunteers0TotalNbrVolunteers
Total Gross UBI0TotalGrossUBI
Net Unrelated Business Txbl Income0NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year366500ContributionsGrantsPriorYear
Contributions Grants Current Year3000ContributionsGrantsCurrentYear
Program Service Revenue Prior Year41063130ProgramServiceRevenuePriorYear
Program Service Revenue CY42977030ProgramServiceRevenueCY
Investment Income Prior Year2321InvestmentIncomePriorYear
Investment Income Current Year-870InvestmentIncomeCurrentYear
Other Revenue Prior Year0OtherRevenuePriorYear
Other Revenue Current Year134035OtherRevenueCurrentYear
Total Revenue Prior Year41431951TotalRevenuePriorYear
Total Revenue Current Year43113195TotalRevenueCurrentYear
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 Year25824400SalariesEtcPriorYear
Salaries Etc Current Year30150898SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year0TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY0TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year0TotalFundrsngExpCurrentYear
Other Expense Prior Year11628719OtherExpensePriorYear
Other Expenses Current Year12429600OtherExpensesCurrentYear
Total Expenses Prior Year37453119TotalExpensesPriorYear
Total Expenses Current Year42580498TotalExpensesCurrentYear
Revenues Less Expenses Prior Year3978832RevenuesLessExpensesPriorYear
Revenues Less Expenses CY532697RevenuesLessExpensesCY
Total Assets BOY10541324TotalAssetsBOY
Total Assets EOY11095234TotalAssetsEOY
Total Liabilities BOY5995230TotalLiabilitiesBOY
Total Liabilities EOY5647443TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY4546094NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY5447791NetAssetsOrFundBalancesEOY
Mission DescriptionTO PROVIDE SUPPORT SERVICES FOR CHARTER SCHOOLS INCLUDING PROFESSIONAL AND ADMINISTRATIVE FUNCTIONS, DEVELOPING QUALITY CURRICULUM, AND DELIVERING CREATIVE STUDENT-CENTERED ACADEMIC PROGRAMS.MissionDescription
Significant New Program Services0SignificantNewProgramServices
Significant Change0SignificantChange
Expense36775498Expense
Grants0Grants
Revenue43105984Revenue
DescriptionSUMMIT ACADEMY MANAGEMENT PROVIDED SUPPORT FOR TWENTY-SIX CHARTER SCHOOLS DURING THEIR 2011 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 Expense36775498TotalProgramServiceExpense
Described In501 C31DescribedIn501C3
Schedule B Required0ScheduleBRequired
Political Activities0PoliticalActivities
Lobbying Activities0LobbyingActivities
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 With109693NumberFormsTransmittedWith1096
Number W2 G Included0NumberW2GIncluded
Compliance With Backup Witholding1ComplianceWithBackupWitholding
Number Of Employees865NumberOfEmployees
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 Line1GERALD P HOLZAPFELBusinessNameLine1
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 CompensationOtherCompensationOfficerOfficer
BOBBY TAYLOR
BOARD DIRECTOR0.10X437500
MARVIN BROOKSHIRE
BOARD DIRECTOR0.10X560000
ANNA LISA CLARK
BOARD DIRECTOR0.10X560000
DAVID LANG
BOARD DIRECTOR0.10X560000
BRIAN PENDLETON
BOARD DIRECTOR/PRESIDENT0.10X560000X
JAMES BOSTIC
EXECUTIVE VP40.0089949035366X
DEBRA SKUL
CHIEF OF ACADEMICS40.0097581031696X
DAVID A NORMAN
CHIEF OF OPERATIONS40.0098246032237X
GERALD HORAK
CEO40.00144699044837X
GERALD P HOLZAPFEL
CFO40.00106041038094X
JAMES L WINKLEMAN
CHIEF OF MARTIAL ARTS40.00163613053716X
FieldValueIRS element (for citing)
Total Reportable Comp From Org726904TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs0TotalReportableCompFrmRltdOrgs
Total Other Compensation235946TotalOtherCompensation
Number Individuals GT100 K3NumberIndividualsGT100K
Formers Listed0FormersListed
Total Comp GT150 K1TotalCompGT150K
Compensation From Other Sources0CompensationFromOtherSources
Number Of Contractors GT100 K0NumberOfContractorsGT100K
All Other Contributions3000AllOtherContributions
Total Contributions3000TotalContributions

Program Service Revenue ProgramServiceRevenue

FieldValueIRS element (for citing)
DescriptionMANAGEMENT SERVICESDescription
Business Code900099BusinessCode
Total Revenue Column42977030TotalRevenueColumn
Related Or Exempt Function Income42977030RelatedOrExemptFunctionIncome
FieldValueIRS element (for citing)
Total Program Service Revenue42977030TotalProgramServiceRevenue

Investment Income InvestmentIncome

FieldValueIRS element (for citing)
Total Revenue Column4211TotalRevenueColumn
Exclusion$4,211ExclusionAmount

Gross Rents GrossRents

FieldValueIRS element (for citing)
Real45968Real

Rental Income Or Loss RentalIncomeOrLoss

FieldValueIRS element (for citing)
Real45968Real

Net Rental Income Or Loss NetRentalIncomeOrLoss

FieldValueIRS element (for citing)
Total Revenue Column45968TotalRevenueColumn
Related Or Exempt Function Income45968RelatedOrExemptFunctionIncome

Gross Amount Sales Assets GrossAmountSalesAssets

FieldValueIRS element (for citing)
Other9800Other

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

FieldValueIRS element (for citing)
Other14881Other

Gain Or Loss GainOrLoss

FieldValueIRS element (for citing)
Other-5081Other

Net Gain Or Loss Investments NetGainOrLossInvestments

FieldValueIRS element (for citing)
Total Revenue Column-5081TotalRevenueColumn
Related Or Exempt Function Income-5081RelatedOrExemptFunctionIncome

Other Revenue Misc OtherRevenueMisc

FieldValueIRS element (for citing)
DescriptionMISCELLANEOUS REVENUEDescription
Business Code900099BusinessCode
Total Revenue Column88067TotalRevenueColumn
Related Or Exempt Function Income88067RelatedOrExemptFunctionIncome
FieldValueIRS element (for citing)
Total Other Revenue88067TotalOtherRevenue

Total Revenue TotalRevenue

FieldValueIRS element (for citing)
Total Revenue Column43113195TotalRevenueColumn
Related Or Exempt Function Income43105984RelatedOrExemptFunctionIncome
Unrelated Business Revenue0UnrelatedBusinessRevenue
Exclusion$4,211ExclusionAmount

Comp Current Officers Directors CompCurrentOfficersDirectors

FieldValueIRS element (for citing)
Total745521Total
Management And General745521ManagementAndGeneral

Other Salaries And Wages OtherSalariesAndWages

FieldValueIRS element (for citing)
Total22877861Total
Program Services20403907ProgramServices
Management And General2473954ManagementAndGeneral

Pension Plan Contributions PensionPlanContributions

FieldValueIRS element (for citing)
Total3302267Total
Program Services2984850ProgramServices
Management And General317417ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

FieldValueIRS element (for citing)
Total2193091Total
Program Services1941068ProgramServices
Management And General252023ManagementAndGeneral

Payroll Taxes PayrollTaxes

FieldValueIRS element (for citing)
Total1032158Total
Program Services897977ProgramServices
Management And General134181ManagementAndGeneral

Fees For Services Legal FeesForServicesLegal

FieldValueIRS element (for citing)
Total66226Total
Program Services23933ProgramServices
Management And General42293ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

FieldValueIRS element (for citing)
Total102918Total
Program Services36021ProgramServices
Management And General66897ManagementAndGeneral

Fees For Services Other FeesForServicesOther

FieldValueIRS element (for citing)
Total3088197Total
Program Services2947093ProgramServices
Management And General141104ManagementAndGeneral

Advertising Advertising

FieldValueIRS element (for citing)
Total167591Total
Program Services65144ProgramServices
Management And General102447ManagementAndGeneral

Office Expenses OfficeExpenses

FieldValueIRS element (for citing)
Total2276609Total
Program Services2177714ProgramServices
Management And General98895ManagementAndGeneral

Information Technology InformationTechnology

FieldValueIRS element (for citing)
Total1001104Total
Program Services776591ProgramServices
Management And General224513ManagementAndGeneral

Occupancy Occupancy

FieldValueIRS element (for citing)
Total4449184Total
Program Services4190160ProgramServices
Management And General259024ManagementAndGeneral

Travel Travel

FieldValueIRS element (for citing)
Total34028Total
Program Services21784ProgramServices
Management And General12244ManagementAndGeneral

Interest Interest

FieldValueIRS element (for citing)
Total114229Total
Program Services76914ProgramServices
Management And General37315ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

FieldValueIRS element (for citing)
Total586925Total
Management And General586925ManagementAndGeneral

Insurance Insurance

FieldValueIRS element (for citing)
Total114672Total
Program Services10408ProgramServices
Management And General104264ManagementAndGeneral

Other Expenses OtherExpenses (3 entries)

DescriptionDescriptionTotalTotalProgram ServicesProgramServicesManagement And GeneralManagementAndGeneral
MISCELLANEOUS2122148856203358
STUDENT ENRICHMENT PROG2007741989181856
SHIRTS & UNIFORMS1492914160769

Total Functional Expenses TotalFunctionalExpenses

FieldValueIRS element (for citing)
Total42580498Total
Program Services36775498ProgramServices
Management And General5805000ManagementAndGeneral
Fundraising0Fundraising

Cash Non Interest Bearing CashNonInterestBearing

FieldValueIRS element (for citing)
BOY972937BOY
EOY2373156EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

FieldValueIRS element (for citing)
BOY1001169BOY

Accounts Receivable AccountsReceivable

FieldValueIRS element (for citing)
BOY2348400BOY
EOY1107165EOY

Receivables From Officers Etc ReceivablesFromOfficersEtc

FieldValueIRS element (for citing)
BOY0BOY
EOY0EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

FieldValueIRS element (for citing)
EOY77585EOY
FieldValueIRS element (for citing)
Land Buildings Equipment Basis10729961LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec3231898LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

FieldValueIRS element (for citing)
BOY6165659BOY
EOY7498063EOY

Other Assets Total OtherAssetsTotal

FieldValueIRS element (for citing)
BOY53159BOY
EOY39265EOY

Total Assets TotalAssets

FieldValueIRS element (for citing)
BOY10541324BOY
EOY11095234EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

FieldValueIRS element (for citing)
BOY3799578BOY
EOY3374510EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

FieldValueIRS element (for citing)
BOY2195652BOY
EOY2272933EOY

Total Liabilities TotalLiabilities

FieldValueIRS element (for citing)
BOY5995230BOY
EOY5647443EOY
FieldValueIRS element (for citing)
Follow SFAS117XFollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

FieldValueIRS element (for citing)
BOY4546094BOY
EOY5447791EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY4546094BOY
EOY5447791EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY10541324BOY
EOY11095234EOY
FieldValueIRS element (for citing)
Info In Schedule O Part XIXInfoInScheduleOPartXI
Reconcilation Revenue Expenses532697ReconcilationRevenueExpenses
Reconcilation Other Changes369000ReconcilationOtherChanges
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$1,851,766
SUMMIT ACADEMY AKRON MIDDLE SCHOOL
341948225501 (C)(3)011$1,589,131
SUMMIT ACADEMY SECONDARY SCHOOL AKRON
731685359501 (C)(3)011$1,150,821
SUMMIT ACADEMY COMMUNITY SCHOOL FOR ALTERNATIVE LEARNERS CANTON
341917946501 (C)(3)011$1,641,780
SUMMIT ACADEMY SECONDARY SCHOOL CANTON
731685361501 (C)(3)011$1,120,812
SUMMIT ACADEMY COMMUNITY SCHOOL CINCINNATI
731685336501 (C)(3)011$1,620,545
SUMMIT ACADEMY TRANSITION HIGH SCHOOL CINCINNATI
201437962501 (C)(3)011$1,189,269
SUMMIT ACADEMY COMMUNITY SCHOOL COLUMBUS
731685537501 (C)(3)011$977,647
SUMMIT ACADEMY MIDDLE SCHOOL COLUMBUS
201437998501 (C)(3)011$895,967
SUMMIT ACADEMY TRANSITION HIGH SCHOOL COLUMBUS
201438037501 (C)(3)011$1,013,641
SUMMIT ACADEMY COMMUNITY SCHOOL DAYTON
731685342501 (C)(3)011$1,480,486
SUMMIT ACADEMY TRANSITION HIGH SCHOOL DAYTON
201438141501 (C)(3)011$978,599
SUMMIT ACADEMY COMMUNITY SCHOOL FOR ALTERNATIVE LEARNERS LORAIN
341917949501 (C)(3)011$2,310,461
SUMMIT ACADEMY MIDDLE SCHOOL LORAIN
201437981501 (C)(3)011$1,594,312
SUMMIT ACADEMY SECONDARY SCHOOL LORAIN
731685362501 (C)(3)011$1,214,238
SUMMIT ACADEMY COMMUNITY SCHOOL PAINESVILLE
201438174501 (C)(3)011$1,412,237
SUMMIT ACADEMY COMMUNITY SCHOOL PARMA
731685363501 (C)(3)011$3,230,449
SUMMIT ACADEMY COMMUNITY SCHOOL FOR ALTERNATIVE LEARNERS MIDDLETOWN
341948227501 (C)(3)011$1,492,474
SUMMIT ACADEMY SECONDARY SCHOOL MIDDLETOWN
201437758501 (C)(3)011$900,633
SUMMIT ACADEMY COMMUNITY SCHOOL TOLEDO
731685338501 (C)(3)011$2,817,957
SUMMIT ACADEMY TOLEDO LEARNING CENTER
201437706501 (C)(3)011$1,589,443
SUMMIT ACADEMY COMMUNITY SCHOOL WARREN
731685340501 (C)(3)011$2,057,607
SUMMIT ACADEMY SCHOOL FOR ALTERNATIVE LEARNERS- WARREN MIDDLE AND SECONDARY
201438064501 (C)(3)011$1,382,670
SUMMIT ACADEMY COMMUNITY SCHOOL FOR ALTERNATIVE LEARNERS XENIA
341948228501 (C)(3)011$1,127,332
SUMMIT ACADEMY YOUNGSTOWN
201438260501 (C)(3)011$3,880,950
SUMMIT ACADEMY SECONDARY SCHOOL YOUNGSTOWN
731685360501 (C)(3)011$2,059,271
FieldValueIRS element (for citing)
Total Number Of Supported Orgs26TotalNumberOfSupportedOrgs
Sum Of Amounts42580498SumOfAmounts

Schedule D IRS990ScheduleD

Land Land

FieldValueIRS element (for citing)
Other Cost Or Other Basis755295OtherCostOrOtherBasis
Book Value755295BookValue

Buildings Buildings

FieldValueIRS element (for citing)
Other Cost Or Other Basis7288360OtherCostOrOtherBasis
Depreciation1311621Depreciation
Book Value5976739BookValue

Equipment Equipment

FieldValueIRS element (for citing)
Other Cost Or Other Basis2686306OtherCostOrOtherBasis
Depreciation1920277Depreciation
Book Value766029BookValue
FieldValueIRS element (for citing)
Total Of Book Value Land Buildings7498063TotalOfBookValueLandBuildings
Total Revenue43113195TotalRevenue
Total Expenses42580498TotalExpenses
Excess Or Deficit For Year532697ExcessOrDeficitForYear
Prior Period Adjustments369000PriorPeriodAdjustments
Total Adjustments369000TotalAdjustments
Excess Or Deficit Per FS901697ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt43482195TotRevenueEtcAuditedFinclStmt
Other Revenues369000OtherRevenues
Revenue Not Rptd F990369000RevenueNotRptdF990
Revenue Subtotal43113195RevenueSubtotal
Revenue Not Rptd On Fin Stmt0RevenueNotRptdOnFinStmt
Total Revenue Per Form99043113195TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt42580498TotExpensesEtcAuditedFinclStmt
Expenses Not Rptd F9900ExpensesNotRptdF990
Expenses Subtotal42580498ExpensesSubtotal
Expenses Not Rptd On Fin Stmt0ExpensesNotRptdOnFinStmt
Total Expenses Per Form99042580498TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (2 entries)

IdentifierIdentifierReturn ReferenceReturnReferenceExplanationExplanation
DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:PART X:LINE 2 OF SCHEDULE D: "SAM HAS ADOPTED THE PROVISIONS OF FASB ASC 740-10-25 (FORMERLY FASB INTERPRETATION NO. 48 ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES AN INTERPRETATION OF FASB NO. 109) 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 2D - OTHER ADJUSTMENTS:WRITE OFF OF FEDERAL START-UP GRANT RE-PAYMENT LIABILITY 369,000.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Board Or Committee ApprovalXBoardOrCommitteeApproval
Severance Payment0SeverancePayment
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
1446990000000448370189536000
JAMES L WINKLEMAN
1636130000000537160217329000

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (9 entries)

IdentifierIdentifierExplanationExplanationReturn ReferenceReturnReference
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.
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 12C
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 B, LINE 15
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.FORM 990, PART VI, SECTION C, LINE 19
CHANGES IN NET ASSETS OR FUND BALANCES:PRIOR PERIOD ADJUSTMENTS: 369,000.FORM 990, PART XI, LINE 5:
FINANCIAL REPORTINGTHE 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.FORM 990, PART XI, LINE 2C

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
864 EAST MARKET STAKRONOH44305731685359OPERATING 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 TRANSITION HIGH SCHOOL COLUMBUS
1855 E DUBLIN-GRANVILLE RD 3RD FLOOCOLUMBUSOH43229201438037OPERATING 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
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 Orgs1PerformOfServicesForOtherOrgs
Perform Of Services By Other Orgs0PerformOfServicesByOtherOrgs
Sharing Of Facilities1SharingOfFacilities
Sharing Of Paid Employees1SharingOfPaidEmployees
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrg
Other Transfer To Other Org1OtherTransferToOtherOrg
Other Transfer From Other Org1OtherTransferFromOtherOrg