COMMUNITY SPECIALISTS CORPORATION: Form 990, tax year 2010

View the entire original 990 at ProPublica ↗

Organization: COMMUNITY SPECIALISTS CORPORATION (EIN 25-1413040)
Tax period: 2010-07-01 to 2011-06-30
Filed: 2012-05-11
IRS object ID: 201221329349301092
Schema version: 2010v3.2
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
Form 990
Schedule A
Schedule B
Schedule C
Schedule D
Schedule J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2012-05-11T08:41:37-07:00	Timestamp
Tax Period End Date	2011-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

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 S CHARLES ST STE 1800	AddressLine1
City	BALTIMORE	City
State	MD	State
ZIP Code	212013102	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2010-07-01	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	KEN CURICO	Name
Title	OFFICER	Title
Date Signed	2012-05-11	DateSigned

Preparer Preparer

Field	Value	IRS element (for citing)
Name	ROBERT W GROCHOWSKI	Name
Phone	4106855512	Phone

Field	Value	IRS element (for citing)
Tax Year	2010	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Gross Receipts	12325475	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
All Affiliates Included	false	AllAffiliatesIncluded
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	6	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	6	NbrIndependentVotingMembers
Total Nbr Employees	380	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	480176	ContributionsGrantsPriorYear
Contributions Grants Current Year	112849	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	11174773	ProgramServiceRevenuePriorYear
Program Service Revenue CY	12172155	ProgramServiceRevenueCY
Investment Income Prior Year	8725	InvestmentIncomePriorYear
Investment Income Current Year	1269	InvestmentIncomeCurrentYear
Other Revenue Prior Year	49984	OtherRevenuePriorYear
Other Revenue Current Year	39202	OtherRevenueCurrentYear
Total Revenue Prior Year	11713658	TotalRevenuePriorYear
Total Revenue Current Year	12325475	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	7210658	SalariesEtcPriorYear
Salaries Etc Current Year	8254553	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	4361407	OtherExpensePriorYear
Other Expenses Current Year	5000837	OtherExpensesCurrentYear
Total Expenses Prior Year	11572065	TotalExpensesPriorYear
Total Expenses Current Year	13255390	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	141593	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-929915	RevenuesLessExpensesCY
Total Assets BOY	7540716	TotalAssetsBOY
Total Assets EOY	8088702	TotalAssetsEOY
Total Liabilities BOY	2690380	TotalLiabilitiesBOY
Total Liabilities EOY	4168281	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	4850336	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	3920421	NetAssetsOrFundBalancesEOY
Mission Description	PREVENTION OF JUVENILE DELINQUENCY	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	12566950	Expense
Revenue	12172155	Revenue
Description	SEVEN DAY COMMUNITY SERVICE AND RESIDENTIAL PROGRAM PROVIDING SERVICES TO APPROXIMATELY 215 ADJUDICATED YOUTH ON A DAILY BASIS. THE PRIMARY TREATMENT METHOD IS INDIVIDUAL AND GROUP COUNSELING AND SUBSTANCE ABUSE TREATMENT PROGRAMS.	Description
Total Program Service Expense	12566950	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	true	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	true	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	true	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Invest Tax Exempt Bonds	false	InvestTaxExemptBonds
Escrow Account	false	EscrowAccount
On Behalf Of Issuer	false	OnBehalfOfIssuer
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	true	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	23	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	380	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Form990-T Filed	false	Form990-TFiled
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Form8886 T Filed	false	Form8886TFiled
Non Deductible Contributions	false	NonDeductibleContributions
Non Deductible Disclosure	false	NonDeductibleDisclosure
Quid Pro Quo Contributions	false	QuidProQuoContributions
Quid Pro Quo Disclosure	false	QuidProQuoDisclosure
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Number Of8282 Filed	0	NumberOf8282Filed
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Form8899 Filed	false	Form8899Filed
Form1098 C Filed	false	Form1098CFiled
Excess Business Holdings	false	ExcessBusinessHoldings
Taxable Distributions	false	TaxableDistributions
Distribution To Donor	false	DistributionToDonor
Filed Lieu1041	false	FiledLieu1041
Licensed More Than One State	false	LicensedMoreThanOneState
Indoor Tanning Services	false	IndoorTanningServices
Form720 Filed	false	Form720Filed
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	6	NbrVotingGoverningBodyMembers
Number Independent Voting Members	6	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	true	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Policies Reference Chapters	false	PoliciesReferenceChapters
Form990 Provided To Governing Body	false	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Written Policy Or Procedure	false	WrittenPolicyOrProcedure
States Where Copy Of Return Is Filed	PA	StatesWhereCopyOfReturnIsFiled
Other Website	X	OtherWebsite
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	KENNETH CURCIO	NamePerson
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 (10 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	Key EmployeeKeyEmployee	OfficerOfficer
WILLIAM NUNN
Director	0.00	X	0	0	0
SCOTT BARTOS
COO	40.00		101806	0	5711	X
SAMUEL COSTANZO
OFFICER	30.00		120000	120000	5711		X
KEN CURICO
OFFICER	40.00		65362	0	7996		X
KATHLEEN MCGLONE
Director	0.00	X	0	0	0
JOSEPH PRESTON
Director	0.00	X	0	0	0
HOWARD ENGELBERG
Director	0.00	X	0	0	0
FRANK WENTZEL
Executive Direc	40.00		0	0	0		X
DAVID CALIGUIRI
Director	0.00	X	0	0	0
DANIEL MCCANN
Director	0.00	X	0	0	0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	287168	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	120000	TotalReportableCompFrmRltdOrgs
Total Other Compensation	19418	TotalOtherCompensation
Number Individuals GT100 K	2	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	true	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Contractor Compensation ContractorCompensation

Name Of Contractor NameOfContractor

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	GROSS MENDELSOHN & ASSOCIATES PA	BusinessNameLine1

Address Of Contractor AddressOfContractor

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	36 SOUTH CHARLES STREET	AddressLine1
City	BALTIMORE	City
State	MD	State
ZIP Code	21201	ZIPCode

Field	Value	IRS element (for citing)
Description Of Services	ACCOUNTING/TAX	DescriptionOfServices
Compensation	154605	Compensation

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	1	NumberOfContractorsGT100K
Government Grants	106185	GovernmentGrants
All Other Contributions	6664	AllOtherContributions
Total Contributions	112849	TotalContributions

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	DELINQUENT YOUTH REHAB.	Description
Total Revenue Column	12172155	TotalRevenueColumn
Related Or Exempt Function Income	12172155	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	12172155	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	769	TotalRevenueColumn
Exclusion	$769	ExclusionAmount

Income From Invest Bond Proceeds IncomeFromInvestBondProceeds

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Royalties Revenue RoyaltiesRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Other	500	Other

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Other	500	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	500	TotalRevenueColumn
Exclusion	$500	ExclusionAmount

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Income From Gaming NetIncomeFromGaming

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Income Or Loss NetIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	OTHER INCOME	Description
Total Revenue Column	39202	TotalRevenueColumn
Related Or Exempt Function Income	39202	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Other Revenue	39202	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	12325475	TotalRevenueColumn
Related Or Exempt Function Income	12211357	RelatedOrExemptFunctionIncome
Exclusion	$1,269	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	0	Total

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	0	Total

Foreign Grants ForeignGrants

Field	Value	IRS element (for citing)
Total	0	Total

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	0	Total

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	306586	Total
Program Services	298002	ProgramServices
Management And General	8584	ManagementAndGeneral

Comp Disqual Persons CompDisqualPersons

Field	Value	IRS element (for citing)
Total	0	Total

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	6581261	Total
Program Services	6493330	ProgramServices
Management And General	87931	ManagementAndGeneral

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	17552	Total
Program Services	17552	ProgramServices

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	836478	Total
Program Services	827563	ProgramServices
Management And General	8915	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	512676	Total
Program Services	505920	ProgramServices
Management And General	6756	ManagementAndGeneral

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	74526	Total
Management And General	74526	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	197908	Total
Program Services	67515	ProgramServices
Management And General	130393	ManagementAndGeneral

Fees For Services Lobbying FeesForServicesLobbying

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	347134	Total
Program Services	130269	ProgramServices
Management And General	216865	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	7753	Total
Program Services	7753	ProgramServices

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	116430	Total
Program Services	63058	ProgramServices
Management And General	53372	ManagementAndGeneral

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	0	Total

Royalties Royalties

Field	Value	IRS element (for citing)
Total	0	Total

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	298762	Total
Program Services	289477	ProgramServices
Management And General	9285	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	0	Total

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

Field	Value	IRS element (for citing)
Total	0	Total

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	0	Total

Interest Interest

Field	Value	IRS element (for citing)
Total	86832	Total
Program Services	83427	ProgramServices
Management And General	3405	ManagementAndGeneral

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	0	Total

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	353941	Total
Program Services	336375	ProgramServices
Management And General	17566	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	402851	Total
Program Services	382656	ProgramServices
Management And General	20195	ManagementAndGeneral

Other Expenses OtherExpenses (5 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
STUDENT ACTIVITIES/PROGRAMS	760425	760425
EQUIPMENT RENTAL & MAINTENANCE	195223	189853	5370
CONTRACT SERVICES	1325824	1325824
BAD DEBT EXPENSE	196000	196000
AUTOMOTIVE	437440	423895	13545

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	199788	Total
Program Services	168056	ProgramServices
Management And General	31732	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	13255390	Total
Program Services	12566950	ProgramServices
Management And General	688440	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	4658	BOY
EOY	2136	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	34672	BOY
EOY	211087	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
EOY	0	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	2559332	BOY
EOY	2356351	EOY

Receivables From Officers Etc ReceivablesFromOfficersEtc

Field	Value	IRS element (for citing)
EOY	0	EOY

Receivables From Disqual Persons ReceivablesFromDisqualPersons

Field	Value	IRS element (for citing)
EOY	0	EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

Field	Value	IRS element (for citing)
BOY	1000000	BOY
EOY	600000	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
EOY	0	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	82056	BOY
EOY	124641	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	8647331	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	4354491	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	3795757	BOY
EOY	4292840	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
EOY	0	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
EOY	0	EOY

Investments Program Related InvestmentsProgramRelated

Field	Value	IRS element (for citing)
EOY	0	EOY

Intangible Assets IntangibleAssets

Field	Value	IRS element (for citing)
EOY	0	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	64241	BOY
EOY	501647	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	7540716	BOY
EOY	8088702	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	1089260	BOY
EOY	1051306	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	1601120	BOY
EOY	3116975	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	2690380	BOY
EOY	4168281	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	4850336	BOY
EOY	3920421	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	4850336	BOY
EOY	3920421	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	7540716	BOY
EOY	8088702	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-929915	ReconcilationRevenueExpenses
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited
Audit Committee	false	AuditCommittee
Financial Statement Separate	X	FinancialStatementSeparate
Federal Grant Audit Required	false	FederalGrantAuditRequired
Federal Grant Audit Performed	false	FederalGrantAuditPerformed

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	550404	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	226247	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	309643	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	480176	CurrentTaxYearMinus1Year
Current Tax Year	112849	CurrentTaxYear
Total	1679319	Total

Gross Receipts From Admissions GrossReceiptsFromAdmissions

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	9198608	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	10665471	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	11588243	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	11174773	CurrentTaxYearMinus1Year
Current Tax Year	12171155	CurrentTaxYear
Total	54798250	Total

Gross Receipts From Non UBI GrossReceiptsFromNonUBI

Field	Value	IRS element (for citing)
Total	0	Total

Tax Rev Levied For Org Benefit509 TaxRevLeviedForOrgBenefit509

Field	Value	IRS element (for citing)
Total	0	Total

Value Of Svcs Fclts Furnishd By Govt ValueOfSvcsFcltsFurnishdByGovt

Field	Value	IRS element (for citing)
Total	0	Total

Total509 Total509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	9749012	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	10891718	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	11897886	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	11654949	CurrentTaxYearMinus1Year
Current Tax Year	12284004	CurrentTaxYear
Total	56477569	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

Field	Value	IRS element (for citing)
Public Support Total509	56477569	PublicSupportTotal509

Gross Investment Income509 GrossInvestmentIncome509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	10525	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	3062	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	1335	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	1700	CurrentTaxYearMinus1Year
Current Tax Year	769	CurrentTaxYear
Total	17391	Total

Post1975 UBTI Post1975UBTI

Field	Value	IRS element (for citing)
Total	0	Total

Investment Income And UBTI InvestmentIncomeAndUBTI

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	10525	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	3062	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	1335	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	1700	CurrentTaxYearMinus1Year
Current Tax Year	769	CurrentTaxYear
Total	17391	Total

Net Income From Other UBI NetIncomeFromOtherUBI

Field	Value	IRS element (for citing)
Total	0	Total

Other Income509 OtherIncome509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	139573	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	110390	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	64038	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	49984	CurrentTaxYearMinus1Year
Current Tax Year	39202	CurrentTaxYear
Total	403187	Total

Total Support Total TotalSupportTotal

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	9899110	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	11005170	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	11963259	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	11706633	CurrentTaxYearMinus1Year
Current Tax Year	12323975	CurrentTaxYear
Total	56898147	Total

Field	Value	IRS element (for citing)
Public Support Percentage509	0.99260	PublicSupportPercentage509
Prior Year Support Percentage	0.99040	PriorYearSupportPercentage
Investment Income Percentage	0.00030	InvestmentIncomePercentage
Prior Yr Invest Income Percentage	0.00070	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)
Form4720 Filed4955 Tax	false	Form4720Filed4955Tax
Correction Made	false	CorrectionMade
Volunteers	false	Volunteers
Paid Staff Or Management	false	PaidStaffOrManagement
Media Advertisements	false	MediaAdvertisements
Mailings Members	false	MailingsMembers
Publications Or Broadcast	false	PublicationsOrBroadcast
Grants Other Organizations	false	GrantsOtherOrganizations
Direct Contact Legislators	true	DirectContactLegislators
Direct Contact Legislators	$38,924	DirectContactLegislatorsAmount
Rallies Demonstrations	false	RalliesDemonstrations
Other Activities	true	OtherActivities
Other Activities	$271	OtherActivitiesAmount
Total Lobbying Expenditures IIB	39195	TotalLobbyingExpendituresIIB
Not Described In501c3	false	NotDescribedIn501c3
Form4720 Filed4912 Tax	false	Form4720Filed4912Tax

Form990 Schedule C Part IV Form990ScheduleCPartIV

Field	Value	IRS element (for citing)
Identifier	Part II-B, Line 1i	Identifier
Return Reference	Part II-B, Line 1i - Other Activities Description	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)
Investment Cost Or Other Basis	862581	InvestmentCostOrOtherBasis
Book Value	862581	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	2795021	InvestmentCostOrOtherBasis
Depreciation	839468	Depreciation
Book Value	1955553	BookValue

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	1674887	InvestmentCostOrOtherBasis
Depreciation	1074406	Depreciation
Book Value	600481	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	3206650	InvestmentCostOrOtherBasis
Depreciation	2348250	Depreciation
Book Value	858400	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	108192	InvestmentCostOrOtherBasis
Depreciation	92367	Depreciation
Book Value	15825	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	4292840	TotalOfBookValueLandBuildings

Other Assets OtherAssets (5 entries)

DescriptionDescription	Book ValueBookValue
tuition receivable	420000
OTHER ASSETS	24911
EMPLOYEE RECEIVABLES	36099
DEPOSITS	500
CAPITALIZED REFINANCE FEES	20137

Field	Value	IRS element (for citing)
Total Book Value Other Assets	501647	TotalBookValueOtherAssets
Total Revenue	12325475	TotalRevenue
Total Expenses	13255390	TotalExpenses
Excess Or Deficit For Year	-929915	ExcessOrDeficitForYear
Excess Or Deficit Per FS	-929915	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	12325475	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	12325475	RevenueSubtotal
Total Revenue Per Form990	12325475	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	13255390	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	13255390	ExpensesSubtotal
Total Expenses Per Form990	13255390	TotalExpensesPerForm990

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Form990 Of Other Organizations	X	Form990OfOtherOrganizations
Written Employment Contract	X	WrittenEmploymentContract
Severance Payment	false	SeverancePayment
Supplemental Nonqual Retire Plan	false	SupplementalNonqualRetirePlan
Equity Based Comp Arrangement	false	EquityBasedCompArrangement
Comp Based On Revenue Of Filing Org	false	CompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related Orgs	false	CompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing Org	false	CompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate Orgs	false	CompBasedNetEarningsRelateOrgs
Any Non Fixed Payments	false	AnyNonFixedPayments
Initial Contract Exception	false	InitialContractException
Rebuttable Presumption Procedure	false	RebuttablePresumptionProcedure

Form990 Schedule J Part II Form990ScheduleJPartII

Field	Value	IRS element (for citing)
Name Person	SAMUEL COSTANZO	NamePerson
Base Compensation Filing Org	120000	BaseCompensationFilingOrg
Comp Based On Related Orgs	120000	CompBasedOnRelatedOrgs
Nontaxable Benefits Filing Org	5711	NontaxableBenefitsFilingOrg
Total Compensation Filing Org	125711	TotalCompensationFilingOrg
Total Compensation Related Orgs	120000	TotalCompensationRelatedOrgs

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (4 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
Form 990, Part VI, Line 19	Form 990, Part VI, Line 19: Other Organization Documents Publicly Available	POLICIES AND DOCUMENTS ARE AVAILABLE UPON WRITTEN REQUEST AT ORGANIZATION'S OFFICE.
Form 990, Part VI, Line 12c	Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts	THE CONFLICT OF INTEREST POLICY IS REVIEWED AT LEAST ANNUALLY AT MEETINGS OF THE BOARD OF DIRECTORS.
Form 990, Part VI, Line 11	Form 990, Part VI, Line 11: Form 990 Review Process	A MEMBER OF MANAGEMENT REVIEWS THE 990 PRIOR TO IT BEING FILED.
Form 990, Part VI, Line 3	Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company	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 2014 HAS BEEN APPROVED BY THE INTERNAL REVENUE SERVICE AND THE PENNSYLVANIA ATTORNEY GENERAL'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 SUMMIT SCHOOL INC
900 AGNEW ROAD	PITTSBURGH	PA	15227	251782296	EDUCATE DELINQUENT YOUTH	PA	501(C) 3	2	N/A	false
THE ACADEMY CHARTER SCHOOL INC
900 AGNEW ROAD	PITTSBURGH	PA	15227	201837677	EDUCATE DELINQUENT YOUTH	PA	501(C) 3	2	N/A	false

Field	Value	IRS element (for citing)
Receipt Of Int Ann Rents Royalties	true	ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org	false	GiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other Org	false	GiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other Org	true	LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org	false	LoansOrGuaranteesFromOtherOrg
Sale Of Assets To Other Org	false	SaleOfAssetsToOtherOrg
Purchase Of Assets From Other Org	false	PurchaseOfAssetsFromOtherOrg
Exchange Of Assets	false	ExchangeOfAssets
Rental Of Facilities To Other Orgs	false	RentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other Orgs	false	RentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other Orgs	false	PerformOfServicesForOtherOrgs
Perform Of Services By Other Orgs	false	PerformOfServicesByOtherOrgs
Sharing Of Facilities	true	SharingOfFacilities
Sharing Of Paid Employees	true	SharingOfPaidEmployees
Reimbursement Paid To Other Org	false	ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org	true	ReimbursementPaidByOtherOrg
Other Transfer To Other Org	false	OtherTransferToOtherOrg
Other Transfer From Other Org	false	OtherTransferFromOtherOrg

Transactions Related Orgs Table TransactionsRelatedOrgsTable (5 entries)

Transaction TypeTransactionType	Amount InvolvedAmountInvolved	Method Of Amt DeterminationMethodOfAmtDetermination
THE SUMMIT SCHOOL INC
p	3458273	BOOKS/ RECORDS
THE SUMMIT SCHOOL INC
d	822696	BOOKS/ RECORDS
THE SUMMIT SCHOOL INC
a	30801	BOOKS/ RECORDS
THE ACADEMY CHARTER SCHOOL INC
p	2696219	BOOKS/ RECORDS
THE ACADEMY CHARTER SCHOOL INC
d	529825	BOOKS/ RECORDS