Civic Intelligence

Summit School Inc.

990 • Fiscal year 2015 • EIN 25-1782296

Jul 01, 2014 to Jun 30, 2015 • Filed on May 13, 2016

Organization ProfileWWW.THEACADEMYSYSTEM.COM

View Organization Page

PO Box 13 839 Herman RoadHerman, PA 16039

(724) 282-1995

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

66th percentile

0.43x

Higher debt load relative to assets than 66% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Liabilities / Revenue

51st percentile

0.26x

Higher debt load relative to revenue than 51% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Net Margin

45th percentile

1.9%

Higher net margin than 45% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Top Officer Pay

79th percentile

$295,756

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 1.8% of source-year revenue.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Asset Growth

88th percentile

23%

Faster asset growth than 88% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Revenue Growth

28th percentile

-4.1%

Faster revenue growth than 28% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets66th percentile

Assets

Up

$10,028,129

Up $1,874,704 (+23%) from 2014

Net Assets

Up

$5,666,972

Up $312,661 (+5.8%) from 2014

Liabilities

Up

$4,361,157

Up $1,562,043 (+56%) from 2014

Revenue And Expenses
Liabilities / Revenue51st percentileNet Margin45th percentile

Revenue

Down

$16,603,345

Down $713,052 (-4.1%) from 2014

Expenses

Down

$16,290,684

Down $559,191 (-3.3%) from 2014

Net Income

Down

$312,661

Down $153,861 (-33%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth88th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$15M$10M$5.0M$0Assets 2010: $6,355,569Liabilities 2010: $2,796,899Net Assets 2010: $3,558,6702010Assets 2011: $7,780,296Liabilities 2011: $3,401,078Net Assets 2011: $4,379,2182011Assets 2012: $6,236,986Liabilities 2012: $1,837,766Net Assets 2012: $4,399,2202012Assets 2013: $6,818,638Liabilities 2013: $1,930,849Net Assets 2013: $4,887,7892013Assets 2014: $8,153,425Liabilities 2014: $2,799,114Net Assets 2014: $5,354,3112014Assets 2015: $10,028,129Liabilities 2015: $4,361,157Net Assets 2015: $5,666,9722015Assets 2016: $10,212,612Liabilities 2016: $4,526,304Net Assets 2016: $5,686,3082016Assets 2017: $9,922,336Liabilities 2017: $4,770,196Net Assets 2017: $5,152,1402017Assets 2018: $11,127,628Liabilities 2018: $5,856,876Net Assets 2018: $5,270,7522018Assets 2019: $10,191,426Liabilities 2019: $4,689,483Net Assets 2019: $5,501,9432019Assets 2020: $12,154,037Liabilities 2020: $7,463,977Net Assets 2020: $4,690,0602020Assets 2021: $9,642,175Liabilities 2021: $2,649,273Net Assets 2021: $6,992,9022021Assets 2022: $9,343,470Liabilities 2022: $2,294,462Net Assets 2022: $7,049,0082022Assets 2023: $9,355,816Liabilities 2023: $2,195,975Net Assets 2023: $7,159,8412023Assets 2024: $10,939,537Liabilities 2024: $2,688,952Net Assets 2024: $8,250,5852024

Highlighted filing

2015

Assets$10,028,129
Liabilities$4,361,157
Net Assets$5,666,972
Open 2015 Filing

Operations Trend

Revenue Growth28th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$30M$20M$10M$0-$10MExpenses 2010: $17,716,4542010Expenses 2011: $21,029,9892011Expenses 2012: $16,578,7492012Expenses 2013: $16,046,2302013Revenue 2014: $17,316,397Expenses 2014: $16,849,875Net Income 2014: $466,5222014Revenue 2015: $16,603,345Expenses 2015: $16,290,684Net Income 2015: $312,6612015Revenue 2016: $16,106,883Expenses 2016: $16,087,547Net Income 2016: $19,3362016Revenue 2017: $17,520,358Expenses 2017: $18,054,526Net Income 2017: -$534,1682017Revenue 2018: $20,210,789Expenses 2018: $20,092,177Net Income 2018: $118,6122018Revenue 2019: $20,158,971Expenses 2019: $19,927,780Net Income 2019: $231,1912019Revenue 2020: $17,789,163Expenses 2020: $18,601,046Net Income 2020: -$811,8832020Revenue 2021: $14,501,172Expenses 2021: $12,198,330Net Income 2021: $2,302,8422021Revenue 2022: $14,120,122Expenses 2022: $14,064,016Net Income 2022: $56,1062022Revenue 2023: $15,856,411Expenses 2023: $15,745,578Net Income 2023: $110,8332023Revenue 2024: $20,171,755Expenses 2024: $19,081,011Net Income 2024: $1,090,7442024

Highlighted filing

2015

Revenue$16,603,345
Expenses$16,290,684
Net Income$312,661
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
May 13, 2016
Return Version
2014v6.0
Gross Receipts
$16,603,345
Mission and Program Overview

Mission

To educate delinquent youth.

To educate delinquent youth

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$4,420,062$6,068,725▲ $1,648,663
Land, Buildings, and Equipment, Net$1,870,632$2,456,026▲ $585,394
Cash and Non-Interest-Bearing Accounts$1,359,270$723,295▼ $635,975
Prepaid Expenses and Deferred Charges$380,441$513,260▲ $132,819
Pledges and Grants Receivable$123,020$266,823▲ $143,803
Total Assets$8,153,425$10,028,129▲ $1,874,704
Liabilities
Accounts Payable and Accrued Expenses$2,111,814$2,084,164▼ $27,650
Other Liabilities$537,028$2,070,302▲ $1,533,274
Mortgage Notes Payable Secured by Investment Property$150,272$206,691▲ $56,419
Total Liabilities$2,799,114$4,361,157▲ $1,562,043
Net Assets / Fund Balance
Unrestricted Net Assets$5,354,311$5,666,972▲ $312,661
Total Net Assets Fund Balance$5,354,311$5,666,972▲ $312,661
Total Liabilities and Net Assets / Fund Balance$8,153,425$10,028,129▲ $1,874,704

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$605,073$2,262,851$2,867,924
Buildings$1,597,733$730,673$2,328,406
Equipment$202,264$1,798,630$2,000,894
Leasehold Improvements$50,956$1,161,783$1,212,739
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Samuel CostanzoOfficerPT$140,000$7,878$147,878

Board Members and Trustees

NameTitle
Frank ZiemkiewiczChairman of Board
Richard HoskinsVice Chairman of Board
Dick RobertsDirector
Joseph ThomasDirector
Kenneth ScholtzDirector
Steve HutchinsonDirector

Highest Paid Contractors

ContractorServicesLocationCompensation
Gross Mendelsohn & AssociatesAccounting/taxPA 36 SOUTH CHARLES STREET, Baltimore, MD 21201$128,445
Revenue and Support

Revenue Composition

Contributions and Grants
$797,343
Program Service Revenue
$15,779,071
Investment Income
$14,564
Other Revenue
$12,367
Change in Net Assets
$312,661

Audited Revenue Reconciliation

Revenue per Audited Statements
$16,603,345
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$16,603,345
Total Revenue per Form 990
$16,603,345
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$8,523,494
Other Expenses$7,767,190
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$6,537,080$424,157-$6,961,237
Fees for Services Other$2,307,199--$2,307,199
Insurance$774,804$85,617-$860,421
Other Employee Benefits$749,921$30,604-$780,525
Occupancy$612,026$113,987-$726,013
Payroll Taxes$609,001$24,853-$633,854
Fees for Services Legal-$367,749-$367,749
Depreciation Depletion$266,648$25,195-$291,843
Office Expenses$227,594$61,604-$289,198
Advertising$180,973--$180,973
Current Officers, Directors, Trustees, and Key Employees$139,039$8,839-$147,878
Other Expenses$98,824$79,075-$98,824
Fees for Services Lobbying-$67,470-$67,470
Fees for Services Accounting-$35,074-$35,074
Interest$33,990--$33,990
All Other Expenses$3,198$22,000-$25,198
Total Functional Expenses$14,905,240$1,385,444$0$16,290,684

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$16,290,684
Total Expenses per Audited Statements$16,290,684
Total Expenses per Form 990$16,290,684
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Credit Line$1,700,000
Due to Affiliates$370,302
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

“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 2019 was approved by the internal revenue service and the pennsylvania attorney general's office.”

Form 990, Part VI, Section B, Line 11

“A member of management reviews the 990 prior to it being filed.”

Form 990, Part VI, Section B, Line 12C

“The conflict of interest policy is reviewed at least annually at meetings of the board of directors.”

Form 990, Part VI, Section C, Line 19

“Policies and documents are available upon written request at the organization's office.”

Filing and Contact Details

Filer

Filer Name
Summit School Inc
EIN
25-1782296
Phone
7242821995
Address
PO BOX 13 839 HERMAN ROAD, HERMAN, PA 16039
Doing Business As
The Summit Academy

Signing Officer

Name
Leo Robert
Title
Director, Financial Operations
Phone
7242821995
Signed
2016-05-13

Organization Details

Principal Officer
Samuel Costanzo
Formed
1996
Legal Domicile
Pa
Voting Board Members
6
Independent Board Members
6
Employees
288
Volunteers
0

Preparer

Firm
Schneider Downs & Co Inc
Address
ONE PPG PLACE SUITE 1700, PITTSBURGH, PA 15222
Preparer
Eugene J Logan
Phone
4122613644
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Contracted services: program service expenses 2,307,199. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,307,199.”

Financial Statement Notes

PART X, LINE 2:

“Summit 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. Accounting principles generally accepted in the united states of america 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, 2015, 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 that the academy is no longer subject to income tax examinations for tax years prior to 2012.”

Raw XML AppendixShowing 400 of 567 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt0113987
IRS990/OccupancyGrp/ProgramServicesAmt0612026
IRS990/OccupancyGrp/TotalAmt0726013
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt061604
IRS990/OfficeExpensesGrp/ProgramServicesAmt0227594
IRS990/OfficeExpensesGrp/TotalAmt0289198
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt030604
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0749921
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0780525
IRS990/OtherExpensesGrp/Desc0STUDENT ACTIVITIES/PROG
IRS990/OtherExpensesGrp/Desc1AUTOMOTIVE
IRS990/OtherExpensesGrp/Desc2EQUIPMENT RENTAL & MAIN
IRS990/OtherExpensesGrp/Desc3RECRUITING AND STAFF TR
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt039220
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt179075
IRS990/OtherExpensesGrp/ProgramServicesAmt01668306
IRS990/OtherExpensesGrp/ProgramServicesAmt1400886
IRS990/OtherExpensesGrp/ProgramServicesAmt2295751
IRS990/OtherExpensesGrp/ProgramServicesAmt398824
IRS990/OtherExpensesGrp/TotalAmt01668306
IRS990/OtherExpensesGrp/TotalAmt1440106
IRS990/OtherExpensesGrp/TotalAmt2374826
IRS990/OtherExpensesGrp/TotalAmt398824
IRS990/OtherLiabilitiesGrp/BOYAmt0537028
IRS990/OtherLiabilitiesGrp/EOYAmt02070302
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/ExclusionAmt012367
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt012367
IRS990/OtherRevenueTotalAmt012367
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0424157
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt06537080
IRS990/OtherSalariesAndWagesGrp/TotalAmt06961237
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt024853
IRS990/PayrollTaxesGrp/ProgramServicesAmt0609001
IRS990/PayrollTaxesGrp/TotalAmt0633854
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0123020
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0266823
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0380441
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0513260
IRS990/PrincipalOfficerNm0SAMUEL COSTANZO
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM SERVICE FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt015779071
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt015779071
IRS990/ProgSrvcAccomActy2Grp/Desc0RESIDENTIAL TREATMENT PROGRAM PROVIDING EDUCATIONAL AND REHABILITATIVE SERVICES TO ADJUDICATED YOUTH.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt05734983
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt08228291
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0403457
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt017533
IRS990/PYOtherExpensesAmt07892524
IRS990/PYOtherRevenueAmt091256
IRS990/PYProgramServiceRevenueAmt016804151
IRS990/PYRevenuesLessExpensesAmt0466522
IRS990/PYSalariesCompEmpBnftPaidAmt08957351
IRS990/PYTotalExpensesAmt016849875
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt017316397
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0312661
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt0278542
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt07550780
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0797343
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0403457
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0473784
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0496634
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0683613
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02854831
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01969
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt03700
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt02658
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt03684
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt03884
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt015895
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt085815650
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt012367
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt091256
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt045153
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt015544
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt032618
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0196938
IRS990ScheduleA/PublicSupportCY170Pct00.93060
IRS990ScheduleA/PublicSupportTotal170Amt02854831
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0797343
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0403457
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0473784
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0496634
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0683613
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02854831
IRS990ScheduleA/TotalSupportAmt03067664
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleC/DirectContactLegislatorsAmt067470
IRS990ScheduleC/DirectContactLegislatorsInd01
IRS990ScheduleC/GrantsOtherOrganizationsInd00
IRS990ScheduleC/MailingsMembersInd00
IRS990ScheduleC/MediaAdvertisementsInd00
IRS990ScheduleC/NotDescribedSection501c3Ind00
IRS990ScheduleC/OtherActivitiesInd00
IRS990ScheduleC/PaidStaffOrManagementInd00
IRS990ScheduleC/PublicationsOrBroadcastInd00
IRS990ScheduleC/RalliesDemonstrationsInd00
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0EXPENDITURES FOR GIFTS, HOSPITALITY, TRANSPORTATION, AND LODGING FOR STATE OFFICIALS OR EMPLOYEES OR THEIR IMMEDIATE FAMILIES.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0PART II-B, LINE 1:
IRS990ScheduleC/TotalLobbyingExpendituresAmt067470
IRS990ScheduleC/VolunteersInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt01597733
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0730673
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02328406
IRS990ScheduleD/EquipmentGrp/BookValueAmt0202264
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01798630
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02000894
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt016290684
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt050956
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01161783
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01212739
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0605073
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02262851
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt02867924
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01700000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1370302
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OPERATING CREDIT LINE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DUE TO AFFILIATES
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt016603345
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0SUMMIT 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. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA 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, 2015, 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 THAT THE ACADEMY IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR TAX YEARS PRIOR TO 2012.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02456026
IRS990ScheduleD/TotalExpensesPerForm990Amt016290684
IRS990ScheduleD/TotalLiabilityAmt02070302
IRS990ScheduleD/TotalRevenuePerForm990Amt016603345
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt016603345
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt016290684
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0ALL ADVERTISMENTS POSTED, RECRUITING FLYERS, EMPLOYEE HANDBOOK, & COPY ROOM WALL.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1TITLE I, TITLE II, SCHOOL IMPROVEMENT, AND FOOD SUBSIDIES.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 6
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00

Document Assets

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Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$10,028,129
Liabilities
$4,361,157
Net assets
$5,666,972
Revenue
$16,603,345
Expenses
$16,290,684
Net income
$312,661
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.9$2.69$8.25$20.2$19.1$1.09
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.36$2.20$7.16$15.9$15.7$0.11
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.34$2.29$7.05$14.1$14.1$0.06
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.64$2.65$6.99$14.5$12.2$2.30
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.2$7.46$4.69$17.8$18.6$0.81
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.2$4.69$5.50$20.2$19.9$0.23
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.1$5.86$5.27$20.2$20.1$0.12
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.92$4.77$5.15$17.5$18.1$0.53
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.2$4.53$5.69$16.1$16.1$0.02
2015Detailed filing. Detailed filing data is available for this year.$10.0$4.36$5.67$16.6$16.3$0.31
2014Detailed filing. Detailed filing data is available for this year.$8.15$2.80$5.35$17.3$16.8$0.47
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.82$1.93$4.89$16.0
2012XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.24$1.84$4.40$16.6
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.78$3.40$4.38$21.0
2010XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.36$2.80$3.56$17.7
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