Liabilities / Assets
65th percentile
Higher debt load relative to assets than 65% of similar nonprofits.
EIN 25-1413040 • 501(c)3 • Pittsburgh, PA
Profile
To educate and rehabilitate adjudicated youth.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
65th percentile
Higher debt load relative to assets than 65% of similar nonprofits.
Liabilities / Revenue
53rd percentile
Higher debt load relative to revenue than 53% of similar nonprofits.
Net Margin
46th percentile
Higher net margin than 46% of similar nonprofits.
Top Officer Pay
15th percentile
Higher top officer pay than 15% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
64th percentile
Faster asset growth than 64% of similar nonprofits.
Revenue Growth
76th percentile
Faster revenue growth than 76% of similar nonprofits.
Assets
Up$10,953,558
Up $902,450 (+9.0%) from 2023
Liabilities
Up$3,541,730
Up $510,303 (+17%) from 2023
Net Assets
Up$7,411,828
Up $392,147 (+5.6%) from 2023
Revenue
Up$14,421,749
Up $3,152,949 (+28%) from 2023
Expenses
Up$14,029,602
Up $1,675,981 (+14%) from 2023
Net Income
Up$392,147
Up $1,476,968 (+136%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
To educate and rehabilitate adjudicated youth.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $3,925,783 | $4,989,391 | ▲ $1,063,608 |
| Accounts Receivable | $2,739,533 | $2,884,521 | ▲ $144,988 |
| Cash and Non-Interest-Bearing Accounts | $416,314 | $385,460 | ▼ $30,854 |
| Prepaid Expenses and Deferred Charges | $175,704 | $97,722 | ▼ $77,982 |
| Pledges and Grants Receivable | $47,801 | $47,924 | ▲ $123 |
| Total Assets | $10,051,108 | $10,953,558 | ▲ $902,450 |
| Other Assets Total | $2,745,973 | $2,548,540 | ▼ $197,433 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $1,092,653 | $1,471,244 | ▲ $378,591 |
| Mortgage Notes Payable Secured by Investment Property | $933,831 | $1,108,362 | ▲ $174,531 |
| Other Liabilities | $1,004,943 | $962,124 | ▼ $42,819 |
| Total Liabilities | $3,031,427 | $3,541,730 | ▲ $510,303 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $7,019,681 | $7,411,828 | ▲ $392,147 |
| Total Net Assets Fund Balance | $7,019,681 | $7,411,828 | ▲ $392,147 |
| Total Liabilities and Net Assets / Fund Balance | $10,051,108 | $10,953,558 | ▲ $902,450 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $1,781,556 | $2,470,548 | $4,252,104 |
| Buildings | $1,494,944 | $1,584,702 | $3,079,646 |
| Other Land Buildings | $472,736 | $2,121,313 | $2,594,049 |
| Equipment | $377,574 | $1,533,478 | $1,911,052 |
| Land | $862,581 | - | $862,581 |
| Other Assets Org | $722,433 | - | - |
| Name | Title |
|---|---|
| William Nunn | Chairman |
| Joseph Preston | Vice Chairman |
| Katie Micco | Director |
| Susan Creighton | Director |
| Robert Spears | Director of Financial Operations |
| Frank Wentzel | Executive Director |
| David Caliguiri | Secretary |
| Kenneth Curcio | Treasurer |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Academy System INC | Management/admin | 900 AGNEW ROAD, Pittsburgh, PA 15227 | $1,919,313 |
| Dr Ronald Neeper | Psychiatry | 4411 STILLEY ROAD, Pittsburgh, PA 15227 | $264,739 |
| Coolspring Bhs Lls | Psychiatry | 2075 RIDGE ROAD, South Park, PA 15129 | $152,035 |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $8,017,484 |
| Other Expenses | $6,012,118 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $6,237,238 | $415,415 | - | $6,652,653 |
| Fees for Services Management | $1,890,835 | - | - | $1,890,835 |
| Other Employee Benefits | $837,133 | $70,534 | - | $907,667 |
| Insurance | $561,055 | $37,570 | - | $598,625 |
| Payroll Taxes | $421,638 | $35,526 | - | $457,164 |
| Occupancy | $350,562 | $26,965 | - | $377,527 |
| Depreciation Depletion | $337,198 | - | - | $337,198 |
| Office Expenses | $289,597 | $17,946 | - | $307,543 |
| All Other Expenses | $275,377 | $23,958 | - | $299,335 |
| Other Expenses | $273,806 | $10,466 | - | $284,272 |
| Fees for Services Accounting | $53,123 | $140,834 | - | $193,957 |
| Interest | $111,174 | $49,574 | - | $160,748 |
| Fees for Services Other | $10,721 | $35,059 | - | $45,780 |
| Advertising | $43,631 | - | - | $43,631 |
| Fees for Services Lobbying | - | $32,882 | - | $32,882 |
| Fees for Services Legal | $5,524 | $18,065 | - | $23,589 |
| Total Functional Expenses | $13,114,753 | $914,849 | $0 | $14,029,602 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $14,029,602 |
| Total Expenses per Audited Statements | $14,029,602 |
| Total Expenses per Form 990 | $14,029,602 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| The Academy System Inc | ENTITY MORE THAN 35% OWNER BY FORMER OFFICER | THE ORGANIZATION HAS AN AGREEMENT WITH THE ACADEMY SYSTEM, INC. ("ASI"), A CORPORATION THAT SPECIALIZES IN THE MANAGEMENT AND ADMINISTRATION OF ADJUDICATED YOUTH PROGRAMS. ASI 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, CAREER DEVELOPMENT, CHARTER SCHOOL SERVICES AND DRUG, ALCOHOL, MENTAL HEALTH AND OTHER NECESSARY GROUP AND INDIVIDUAL COUNSELING. ADDITIONALLY, ASI PROVIDES SUPPORT SERVICES TO THE ORGANIZATION INCLUDING ACCOUNTING AND FINANCE, LEGAL, STATE AND FEDERAL LICENSING, HUMAN RESOURCES, MANAGEMENT INFORMATION SERVICES, AND MARKETING. THE AGREEMENT, WHICH EXPIRES ON JUNE 30, 2026, REQUIRES THE ORGANIZATION TO PAY SERVICE FEES EQUAL TO 15% OF GROSS ANNUAL REVENUE AS DEFINED IN THE AGREEMENT. SEE CONTINUATION ON SCHEDULE O. | Yes | $1,890,835 |
| Liability | Amount |
|---|---|
| Due to Related Entity | $562,124 |
| Line of Credit | $400,000 |
“The executive committee will have and will exercise some prescribed authority of the board of directors in supervising the management of this corporation. However, no committee will have the authority of the board in reference to affecting any of the following: (1) filling of vacancies on the board. (2) adoption, amendment, or repeal of bylaws. (3) amendment or repeal of any resolution of the board. (4) action on matters committed by bylaws or resolution of the board to another committee of the board.”
“The organization has an agreement with the academy system to provide management and supporting services to the academy. 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, career development, charter school services, and drug, alcohol, mental health and other necessary group and individual counseling. Additionally, academy system provides support services to the academy including accounting and finance, state and federal licensing, human resources, management information services and marketing. The agreement which expires june 30, 2026 was approved by the internal revenue service and the pennsylvania attorney general's office.”
“A member of management reviews the 990 prior to it being filed with the internal revenue service.”
“The conflict of interest policy is reviewed at least annually at meetings of the board of directors.”
“Policies and documents are available upon written request at organization's office.”
“For the year ended june 30, 2024, asi charged the organization service fees of only 13% of gross revenues. Asi is managed by nationally acclaimed leaders and innovators in the field of juvenile justice. It is responsible for the development, administration and continuing growth of a network of award-winning schools for adjudicated youth.”
“The academy is a not-for-profit corporation exempt from income taxes under section 501(c)(3) of the internal revenue code and classified by the internal revenue service (irs) as other than a private foundation. Accordingly, no provision for income taxes is recorded in these financial statements. U.s. Gaap require management to evaluate tax positions taken by the academy and recognize a tax liability (or asset) if the academy has taken an uncertain position that more likely than not would not be sustained upon examination by the irs. Management has analyzed the tax positions taken by the academy, and has concluded that as of june 30, 2024, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The academy is subject to routine audits by taxing jurisdictions, however there are currently no audits for any tax periods in progress. Management believes the academy is no longer subject to income tax examinations for tax years prior to 2021.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 1092653 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 1471244 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 2739533 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 2884521 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO EDUCATE AND REHABILITATE ADJUDICATED YOUTH. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 43631 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 43631 |
| IRS990/AllOtherContributionsAmt | 0 | 29949 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 23958 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 275377 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 299335 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 0 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | STEPHANIE KELLEY CONTROLLER |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 4128855200 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 900 AGNEW ROAD |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | PITSBURGH |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | PA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 15227 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 1 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 416314 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 385460 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 3 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 1919313 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 1 | 264739 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 2 | 152035 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 900 AGNEW ROAD |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 1 | 4411 STILLEY ROAD |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 2 | 2075 RIDGE ROAD |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | PITTSBURGH |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 1 | PITTSBURGH |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 2 | SOUTH PARK |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | PA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 1 | PA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 2 | PA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 15227 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 1 | 15227 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 2 | 15129 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | ACADEMY SYSTEM INC |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 1 | DR RONALD NEEPER |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 2 | COOLSPRING BHS LLS |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | MANAGEMENT/ADMIN |
| IRS990/ContractorCompensationGrp/ServicesDesc | 1 | PSYCHIATRY |
| IRS990/ContractorCompensationGrp/ServicesDesc | 2 | PSYCHIATRY |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 1284518 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 5307 |
| IRS990/CYOtherExpensesAmt | 0 | 6012118 |
| IRS990/CYOtherRevenueAmt | 0 | 195431 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 12936493 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 392147 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 8017484 |
| IRS990/CYTotalExpensesAmt | 0 | 14029602 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 14421749 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 1 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 337198 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 337198 |
| IRS990/Desc | 0 | DAY/EVENING, COMMUNITY SERVICE AND RESIDENTIAL PROGRAMS PROVIDING SERVICES TO ADJUDICATED YOUTH. THE PRIMARY TREATMENT METHOD IS INDIVIDUAL AND GROUP COUNSELING, EDUCATION, AND SUBSTANCE ABUSE TREATMENT PROGRAMS. OUTPATIENT MENTAL HEALTH SERVICES. SAFE HARBOR PROGRAM PROVIDES RESIDENTIAL FACILITY FOR FEMALES IN NEED OF EMERGENCY CARE SERVICES. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DoingBusinessAsName/BusinessNameLine1Txt | 0 | THE ACADEMY |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 182 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 8348393 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditPerformedInd | 0 | 1 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 1 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 140834 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 53123 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 193957 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 18065 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 5524 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 23589 |
| IRS990/FeesForServicesLobbyingGrp/ManagementAndGeneralAmt | 0 | 32882 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 32882 |
| IRS990/FeesForServicesManagementGrp/ProgramServicesAmt | 0 | 1890835 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 1890835 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 35059 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 10721 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 45780 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.10 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.10 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.10 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.10 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.10 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.10 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 15.10 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 7 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 30.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | WILLIAM NUNN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | JOSEPH PRESTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | KENNETH CURCIO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | DAVID CALIGUIRI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | SUSAN CREIGHTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | KATIE MICCO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | ROBERT SPEARS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | FRANK WENTZEL |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR OF FINANCIAL OPERATIONS |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | EXECUTIVE DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 0 |
| IRS990/FormationYr | 0 | 1981 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/OtherAmt | 0 | 3750 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 6 |
| IRS990/GovernmentGrantsAmt | 0 | 1254569 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 3750 |
| IRS990/GrossReceiptsAmt | 0 | 14421749 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 5800 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 6 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 37570 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 561055 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 598625 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 49574 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 111174 |
| IRS990/InterestGrp/TotalAmt | 0 | 160748 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 1557 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 1557 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 17 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 7710041 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 3925783 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 4989391 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 12699432 |
| IRS990/LegalDomicileStateCd | 0 | PA |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 0 |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 0 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 1 |
| IRS990/LocalChaptersInd | 0 | 1 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO EDUCATE AND REHABILITATE ADJUDICATED YOUTH. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 933831 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 1108362 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 7019681 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 7411828 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 3750 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 3750 |
| IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt | 0 | 5800 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 5800 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 7019681 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 7411828 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NoncashContributionsAmt | 0 | 6682 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 26965 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 350562 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 377527 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 17946 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 289597 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 307543 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 2745973 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 2548540 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 70534 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 837133 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 907667 |
| IRS990/OtherExpensesGrp/Desc | 0 | STUDENT PROGRAMS |
| IRS990/OtherExpensesGrp/Desc | 1 | BAD DEBT EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 2 | FOOD & KITCHEN SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 3 | REPAIRS & MAINTENANCE |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 55 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 10466 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 765800 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 360669 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 289672 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 273806 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 765855 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 360669 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 289672 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 284272 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 1004943 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 962124 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 1 | 900099 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 2 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | LIFE INSURANCE PROCEEDS |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | WORKER'S COMP PLAN DIVIDEND |
| IRS990/OtherRevenueMiscGrp/Desc | 2 | MISCELLANEOUS INCOME |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 153903 |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 1 | 29383 |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 2 | 6345 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 153903 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 29383 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 2 | 6345 |
| IRS990/OtherRevenueTotalAmt | 0 | 189631 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 415415 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 6237238 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 6652653 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 35526 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 421638 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 457164 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 47801 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 47924 |
| IRS990/PoliciesReferenceChaptersInd | 0 | 1 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 175704 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 97722 |
| IRS990/PrincipalOfficerNm | 0 | FRANK WENTZEL |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 623990 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | DELINQUENT YOUTH REHAB |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 12936493 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 12936493 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | INPATIENT DRUG AND ALCOHOL PROGRAM PROVIDING EDUCATIONAL AND REHABILITATIVE SERVICES TO ADJUDICATED YOUTH. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 4766360 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 3928841 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 322055 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 5719 |
| IRS990/PYOtherExpensesAmt | 0 | 4932572 |
| IRS990/PYOtherRevenueAmt | 0 | 288103 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 10652923 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -1084821 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 7421049 |
| IRS990/PYTotalExpensesAmt | 0 | 12353621 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 11268800 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 392147 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 5800 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 9007652 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 1284518 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 322055 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1037676 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1738431 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 155067 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 4537747 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 7357 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 11019 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 9703 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 13948 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 38039 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 80066 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 54553952 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt | 0 | 189631 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 282303 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 93086 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 34757 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 72671 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 672448 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.85780 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.85550 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 4537747 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 1284518 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 322055 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1037676 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1738431 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 155067 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 4537747 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 5290261 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleC/DirectContactLegislatorsAmt | 0 | 32882 |
| IRS990ScheduleC/DirectContactLegislatorsInd | 0 | 1 |
| IRS990ScheduleC/GrantsOtherOrganizationsInd | 0 | 0 |
| IRS990ScheduleC/MailingsMembersInd | 0 | 0 |
| IRS990ScheduleC/MediaAdvertisementsInd | 0 | 0 |
| IRS990ScheduleC/NotDescribedSection501c3Ind | 0 | 0 |
| IRS990ScheduleC/OtherActivitiesInd | 0 | 0 |
| IRS990ScheduleC/PaidStaffOrManagementInd | 0 | 0 |
| IRS990ScheduleC/PublicationsOrBroadcastInd | 0 | 0 |
| IRS990ScheduleC/RalliesDemonstrationsInd | 0 | 0 |
| IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENDITURES WERE INCURRED IN COMMUNICATING AND MEETING WITH STATE OFFICIALS AND THEIR EMPLOYEES REGARDING LEGISLATION AND REGULATORY MATTERS AFFECTING THE OPERATIONS OF COMMUNITY SPECIALISTS CORPORATION. |
| IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART II-B, LINE 1: |
| IRS990ScheduleC/TotalLobbyingExpendituresAmt | 0 | 32882 |
| IRS990ScheduleC/VolunteersInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 1494944 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 1584702 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 3079646 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 377574 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 1533478 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 1911052 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
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