Civic Intelligence

Summit School Inc.

990 • Fiscal year 2016 • EIN 25-1782296

Jul 01, 2015 to Jun 30, 2016 • Filed on May 15, 2017

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

68th percentile

0.44x

Higher debt load relative to assets than 68% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Liabilities / Revenue

53rd percentile

0.28x

Higher debt load relative to revenue than 53% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Net Margin

39th percentile

0.1%

Higher net margin than 39% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Top Officer Pay

79th percentile

$297,492

Higher top officer pay than 79% of similar nonprofits.

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

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Asset Growth

50th percentile

1.8%

Faster asset growth than 50% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Revenue Growth

32nd percentile

-3.0%

Faster revenue growth than 32% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets68th percentile

Assets

Up

$10,212,612

Up $184,483 (+1.8%) from 2015

Net Assets

Up

$5,686,308

Up $19,336 (+0.3%) from 2015

Liabilities

Up

$4,526,304

Up $165,147 (+3.8%) from 2015

Revenue And Expenses
Liabilities / Revenue53rd percentileNet Margin39th percentile

Revenue

Down

$16,106,883

Down $496,462 (-3.0%) from 2015

Expenses

Down

$16,087,547

Down $203,137 (-1.2%) from 2015

Net Income

Down

$19,336

Down $293,325 (-94%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth50th 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

2016

Assets$10,212,612
Liabilities$4,526,304
Net Assets$5,686,308
Open 2016 Filing

Operations Trend

Revenue Growth32nd 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

2016

Revenue$16,106,883
Expenses$16,087,547
Net Income$19,336
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
May 15, 2017
Return Version
2015v3.0
Gross Receipts
$16,106,883
Mission and Program Overview

Mission

To educate delinquent youth.

To educate delinquent youth

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$6,068,725$7,013,344▲ $944,619
Land, Buildings, and Equipment, Net$2,456,026$2,429,143▼ $26,883
Prepaid Expenses and Deferred Charges$513,260$494,878▼ $18,382
Pledges and Grants Receivable$266,823$203,497▼ $63,326
Cash and Non-Interest-Bearing Accounts$723,295$71,750▼ $651,545
Total Assets$10,028,129$10,212,612▲ $184,483
Liabilities
Accounts Payable and Accrued Expenses$2,084,164$2,251,639▲ $167,475
Other Liabilities$2,070,302$2,082,151▲ $11,849
Mortgage Notes Payable Secured by Investment Property$206,691$192,514▼ $14,177
Total Liabilities$4,361,157$4,526,304▲ $165,147
Net Assets / Fund Balance
Unrestricted Net Assets$5,666,972$5,686,308▲ $19,336
Total Net Assets Fund Balance$5,666,972$5,686,308▲ $19,336
Total Liabilities and Net Assets / Fund Balance$10,028,129$10,212,612▲ $184,483

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$491,188$2,382,810$2,873,998
Buildings$1,769,930$849,107$2,619,037
Equipment$124,147$1,876,747$2,000,894
Leasehold Improvements$43,878$1,168,861$1,212,739
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Samuel CostanzoOfficerPT$140,891$7,855$148,746
John MccloudExecutive DirectorFT$95,277$6,829$102,106
Leo RobertDirector of FinancePT$74,792$8,993$83,785

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$383,016
Program Service Revenue
$15,708,386
Investment Income
$3,743
Other Revenue
$11,738
Change in Net Assets
$19,336

Audited Revenue Reconciliation

Revenue per Audited Statements
$16,106,883
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$16,106,883
Total Revenue per Form 990
$16,106,883
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$8,659,839
Other Expenses$7,427,708
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$6,384,019$495,472-$6,879,491
Fees for Services Other$2,304,703--$2,304,703
Insurance$942,808$100,067-$1,042,875
Other Employee Benefits$730,100$29,796-$759,896
Payroll Taxes$658,925$26,890-$685,815
Occupancy$561,292$107,485-$668,777
Current Officers, Directors, Trustees, and Key Employees$311,313$23,324-$334,637
Fees for Services Legal-$324,829-$324,829
Depreciation Depletion$294,991$28,597-$323,588
Office Expenses$191,011$60,402-$251,413
Advertising$135,641--$135,641
Interest$99,016--$99,016
Other Expenses$83,603$56,397-$83,603
Fees for Services Lobbying-$76,095-$76,095
All Other Expenses$40,172$15,005-$55,177
Fees for Services Accounting$42,884--$42,884
Total Functional Expenses$14,714,584$1,372,963$0$16,087,547

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$16,087,547
Total Expenses per Audited Statements$16,087,547
Total Expenses per Form 990$16,087,547
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$2,000,000
Due to Affiliates$82,151
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
The Summit School
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
2017-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Mccloud
Formed
1996
Legal Domicile
Pa
Voting Board Members
6
Independent Board Members
6
Employees
322
Volunteers
6

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 2,304,703. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,304,703.”

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, 2016, 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 2013.”

Raw XML AppendixShowing 400 of 610 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/MortgNotesPyblScrdInvstPropGrp/BOYAmt0206691
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0192514
IRS990/NetAssetsOrFundBalancesBOYAmt05666972
IRS990/NetAssetsOrFundBalancesEOYAmt05686308
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0200
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0200
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt0107485
IRS990/OccupancyGrp/ProgramServicesAmt0561292
IRS990/OccupancyGrp/TotalAmt0668777
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt060402
IRS990/OfficeExpensesGrp/ProgramServicesAmt0191011
IRS990/OfficeExpensesGrp/TotalAmt0251413
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt029796
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0730100
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0759896
IRS990/OtherExpensesGrp/Desc0STUDENT ACTIVITIES/PROG
IRS990/OtherExpensesGrp/Desc1AUTOMOTIVE
IRS990/OtherExpensesGrp/Desc2EQUIPMENT RENTAL & MAIN
IRS990/OtherExpensesGrp/Desc3RECRUITING AND STAFF TR
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt028604
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt156397
IRS990/OtherExpensesGrp/ProgramServicesAmt01402946
IRS990/OtherExpensesGrp/ProgramServicesAmt1296074
IRS990/OtherExpensesGrp/ProgramServicesAmt2235086
IRS990/OtherExpensesGrp/ProgramServicesAmt383603
IRS990/OtherExpensesGrp/TotalAmt01402946
IRS990/OtherExpensesGrp/TotalAmt1324678
IRS990/OtherExpensesGrp/TotalAmt2291483
IRS990/OtherExpensesGrp/TotalAmt383603
IRS990/OtherLiabilitiesGrp/BOYAmt02070302
IRS990/OtherLiabilitiesGrp/EOYAmt02082151
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/ExclusionAmt011738
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt011738
IRS990/OtherRevenueTotalAmt011738
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0495472
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt06384019
IRS990/OtherSalariesAndWagesGrp/TotalAmt06879491
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt026890
IRS990/PayrollTaxesGrp/ProgramServicesAmt0658925
IRS990/PayrollTaxesGrp/TotalAmt0685815
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0266823
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0203497
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0513260
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0494878
IRS990/PrincipalOfficerNm0JOHN MCCLOUD
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM SERVICE FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt015708386
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt015708386
IRS990/ProgSrvcAccomActy2Grp/Desc0RESIDENTIAL TREATMENT PROGRAM PROVIDING EDUCATIONAL AND REHABILITATIVE SERVICES TO ADJUDICATED YOUTH.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt03578757
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt07756567
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0797343
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt014564
IRS990/PYOtherExpensesAmt07767190
IRS990/PYOtherRevenueAmt012367
IRS990/PYProgramServiceRevenueAmt015779071
IRS990/PYRevenuesLessExpensesAmt0312661
IRS990/PYSalariesCompEmpBnftPaidAmt08523494
IRS990/PYTotalExpensesAmt016290684
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt016603345
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt019336
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt07951819
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0383016
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0797343
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0403457
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0473784
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0496634
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02554234
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt03543
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01969
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt03700
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt02658
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt03684
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt015554
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt080396114
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt011738
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt012367
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt091256
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt045153
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt015544
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0176058
IRS990ScheduleA/PublicSupportCY170Pct00.93020
IRS990ScheduleA/PublicSupportPY170Pct00.93060
IRS990ScheduleA/PublicSupportTotal170Amt02554234
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0383016
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0797343
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0403457
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0473784
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0496634
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02554234
IRS990ScheduleA/TotalSupportAmt02745846
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/DirectContactLegislatorsAmt076095
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/TotalLobbyingExpendituresAmt076095
IRS990ScheduleC/VolunteersInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt01769930
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0849107
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02619037
IRS990ScheduleD/EquipmentGrp/BookValueAmt0124147
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01876747
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02000894
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt016087547
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt043878
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01168861
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01212739
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0491188
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02382810
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt02873998
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02000000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt182151
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OPERATING CREDIT LINE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DUE TO AFFILIATES
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt016106883
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, 2016, 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 2013.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02429143
IRS990ScheduleD/TotalExpensesPerForm990Amt016087547
IRS990ScheduleD/TotalLiabilityAmt02082151
IRS990ScheduleD/TotalRevenuePerForm990Amt016106883
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt016106883
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt016087547
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

Document Assets

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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$10,212,612
Liabilities
$4,526,304
Net assets
$5,686,308
Revenue
$16,106,883
Expenses
$16,087,547
Net income
$19,336
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
2016Detailed filing. Detailed filing data is available for this year.$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