Civic Intelligence

Summit School Inc.

990 • Fiscal year 2018 • EIN 25-1782296

Jul 01, 2017 to Jun 30, 2018 • Filed on May 15, 2019

Organization ProfileWWW.THEACADEMYSCHOOLS.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

74th percentile

0.53x

Higher debt load relative to assets than 74% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Liabilities / Revenue

56th percentile

0.29x

Higher debt load relative to revenue than 56% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Net Margin

39th percentile

0.6%

Higher net margin than 39% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Top Officer Pay

79th percentile

$298,600

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 1.5% of source-year revenue.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Asset Growth

78th percentile

12%

Faster asset growth than 78% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Revenue Growth

73rd percentile

15%

Faster revenue growth than 73% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets74th percentile

Assets

Up

$11,127,628

Up $1,205,292 (+12%) from 2017

Net Assets

Up

$5,270,752

Up $118,612 (+2.3%) from 2017

Liabilities

Up

$5,856,876

Up $1,086,680 (+23%) from 2017

Revenue And Expenses
Liabilities / Revenue56th percentileNet Margin39th percentile

Revenue

Up

$20,210,789

Up $2,690,431 (+15%) from 2017

Expenses

Up

$20,092,177

Up $2,037,651 (+11%) from 2017

Net Income

Up

$118,612

Up $652,780 (+122%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth78th 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

2018

Assets$11,127,628
Liabilities$5,856,876
Net Assets$5,270,752
Open 2018 Filing

Operations Trend

Revenue Growth73rd 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

2018

Revenue$20,210,789
Expenses$20,092,177
Net Income$118,612
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 15, 2019
Return Version
2017v2.3
Gross Receipts
$20,210,789
Mission and Program Overview

Mission

To educate delinquent youth.

To educate delinquent youth

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$5,783,941$6,712,511▲ $928,570
Land, Buildings, and Equipment, Net$2,820,463$3,154,970▲ $334,507
Cash and Non-Interest-Bearing Accounts$705,470$590,730▼ $114,740
Prepaid Expenses and Deferred Charges$511,314$508,100▼ $3,214
Pledges and Grants Receivable$101,148$161,317▲ $60,169
Total Assets$9,922,336$11,127,628▲ $1,205,292
Liabilities
Accounts Payable and Accrued Expenses$1,980,256$2,881,178▲ $900,922
Other Liabilities$2,235,701$2,250,719▲ $15,018
Mortgage Notes Payable Secured by Investment Property$554,239$724,979▲ $170,740
Total Liabilities$4,770,196$5,856,876▲ $1,086,680
Net Assets / Fund Balance
Unrestricted Net Assets$5,152,140$5,270,752▲ $118,612
Total Net Assets Fund Balance$5,152,140$5,270,752▲ $118,612
Total Liabilities and Net Assets / Fund Balance$9,922,336$11,127,628▲ $1,205,292

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,955,595$1,231,078$3,186,673
Other Land Buildings$1,058,313$2,120,448$3,178,761
Equipment$111,142$2,007,686$2,118,828
Leasehold Improvements$29,920$1,182,819$1,212,739
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Samuel CostanzoOfficerPT$140,000$9,300$149,300
John MccloudExecutive DirectorFT$91,133$8,700$99,833
Leo Robert Exited 12018Director of FinancePT$42,994$42,995$85,989
Robert Spears Entered 62018Director of Financial OperationsPT$4,500$4,500$9,000

Board Members and Trustees

NameTitle
Frank ZiemkiewiczChairman
Richard HoskinsVice Chairman
Dick RobertsDirector
Garry Nelson Entered 32018Director
Jarrett Durham Entered 32018Director
Joseph ThomasDirector
Kenneth ScholtzDirector
Steve HutchinsonDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$393,674
Program Service Revenue
$19,692,494
Investment Income
$99,273
Other Revenue
$25,348
Change in Net Assets
$118,612

Audited Revenue Reconciliation

Revenue per Audited Statements
$20,210,789
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$20,210,789
Total Revenue per Form 990
$20,210,789
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$10,878,012
Other Expenses$9,214,165
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$8,430,673$532,595-$8,963,268
Fees for Services Other$2,880,203--$2,880,203
Insurance$1,128,281$119,050-$1,247,331
Other Employee Benefits$825,681$35,318-$860,999
Payroll Taxes$726,062$31,056-$757,118
Occupancy$580,094$121,401-$701,495
Depreciation Depletion$478,944$46,943-$525,887
Fees for Services Legal-$331,404-$331,404
Current Officers, Directors, Trustees, and Key Employees$279,333$17,294-$296,627
Office Expenses$199,516$64,675-$264,191
Advertising$184,947--$184,947
Interest$115,301--$115,301
Other Expenses$104,046$65,351-$104,046
All Other Expenses$12,920$67,693-$80,613
Fees for Services Lobbying-$75,740-$75,740
Fees for Services Accounting$12,737--$12,737
Total Functional Expenses$18,550,039$1,542,138$0$20,092,177

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$20,092,177
Total Expenses per Audited Statements$20,092,177
Total Expenses per Form 990$20,092,177
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$550,719
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,and career development. 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 was renewed through june 2020 was approved by the internal revenue service and the pennsylvania attorney general's office.”

Form 990, Part VI, Section B, Line 11B

“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
Harry Stasik
Title
Executive Director
Phone
7242821995
Signed
2019-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Harry Stasik
Formed
1996
Legal Domicile
Pa
Voting Board Members
8
Independent Board Members
8
Employees
344
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 2,880,203. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,880,203.”

Financial Statement Notes

PART X, LINE 2:

“Income taxes - summit academy is a not-for-profit corporation exempt from income taxes under section 501(c)(3) of the internal revenue code (irc) 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 summit academy and recognize a tax liability (or asset) if summit 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 summit academy, and has concluded that as of june 30, 2018, 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. Summit academy is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. Management believes that summit academy is no longer subject to income tax examinations for tax years prior to 2015.”

Raw XML AppendixShowing 400 of 605 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/GainOrLossGrp/OtherAmt053675
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GovernmentGrantsAmt0393674
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/OtherAmt053675
IRS990/GrossReceiptsAmt020210789
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt08
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt0119050
IRS990/InsuranceGrp/ProgramServicesAmt01128281
IRS990/InsuranceGrp/TotalAmt01247331
IRS990/InterestGrp/ProgramServicesAmt0115301
IRS990/InterestGrp/TotalAmt0115301
IRS990/InvestmentIncomeGrp/ExclusionAmt045598
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt045598
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt021
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt06542031
IRS990/LandBldgEquipBasisNetGrp/BOYAmt02820463
IRS990/LandBldgEquipBasisNetGrp/EOYAmt03154970
IRS990/LandBldgEquipCostOrOtherBssAmt09697001
IRS990/LegalDomicileStateCd0PA
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt00
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd01
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO EDUCATE DELINQUENT YOUTH.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0554239
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0724979
IRS990/NetAssetsOrFundBalancesBOYAmt05152140
IRS990/NetAssetsOrFundBalancesEOYAmt05270752
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt053675
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt053675
IRS990/NetUnrelatedBusTxblIncmAmt05342
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt0121401
IRS990/OccupancyGrp/ProgramServicesAmt0580094
IRS990/OccupancyGrp/TotalAmt0701495
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt064675
IRS990/OfficeExpensesGrp/ProgramServicesAmt0199516
IRS990/OfficeExpensesGrp/TotalAmt0264191
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt035318
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0825681
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0860999
IRS990/OtherExpensesGrp/Desc0STUDENT ACTIVITIES/PROG
IRS990/OtherExpensesGrp/Desc1AUTOMOTIVE
IRS990/OtherExpensesGrp/Desc2EQUIPMENT RENTAL & MAIN
IRS990/OtherExpensesGrp/Desc3RECRUITING AND STAFF TR
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt033618
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt165351
IRS990/OtherExpensesGrp/ProgramServicesAmt01982793
IRS990/OtherExpensesGrp/ProgramServicesAmt1340161
IRS990/OtherExpensesGrp/ProgramServicesAmt2268347
IRS990/OtherExpensesGrp/ProgramServicesAmt3104046
IRS990/OtherExpensesGrp/TotalAmt01982793
IRS990/OtherExpensesGrp/TotalAmt1373779
IRS990/OtherExpensesGrp/TotalAmt2333698
IRS990/OtherExpensesGrp/TotalAmt3104046
IRS990/OtherLiabilitiesGrp/BOYAmt02235701
IRS990/OtherLiabilitiesGrp/EOYAmt02250719
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/ExclusionAmt025348
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt025348
IRS990/OtherRevenueTotalAmt025348
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0532595
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt08430673
IRS990/OtherSalariesAndWagesGrp/TotalAmt08963268
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt031056
IRS990/PayrollTaxesGrp/ProgramServicesAmt0726062
IRS990/PayrollTaxesGrp/TotalAmt0757118
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0101148
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0161317
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0511314
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0508100
IRS990/PrincipalOfficerNm0HARRY STASIK
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM SERVICE FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt019692494
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt019692494
IRS990/ProgSrvcAccomActy2Grp/Desc0RESIDENTIAL TREATMENT PROGRAM PROVIDING EDUCATIONAL AND REHABILITATIVE SERVICES TO ADJUDICATED YOUTH.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt06666303
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt09714868
IRS990/ProgSrvcAccomActy3Grp/Desc0SAFE HARBOR PROGRAM PROVIDING RESIDENTIAL FACILITY FOR MALES IN NEED OF EMERGENCY CARE SERVICES.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0723574
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0767261
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0538838
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt037550
IRS990/PYOtherExpensesAmt08178230
IRS990/PYOtherRevenueAmt011671
IRS990/PYProgramServiceRevenueAmt016932299
IRS990/PYRevenuesLessExpensesAmt0-534168
IRS990/PYSalariesCompEmpBnftPaidAmt09876296
IRS990/PYTotalExpensesAmt018054526
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt017520358
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0118612
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt09210365
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0393674
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0538838
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0383016
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0797343
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0403457
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02516328
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt045598
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt033590
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt03543
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01969
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt03700
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt088400
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt084952401
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt025348
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt011671
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt011738
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt012367
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt091256
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0152380
IRS990ScheduleA/PublicSupportCY170Pct00.91270
IRS990ScheduleA/PublicSupportPY170Pct00.92270
IRS990ScheduleA/PublicSupportTotal170Amt02516328
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0393674
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0538838
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0383016
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0797343
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0403457
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02516328
IRS990ScheduleA/TotalSupportAmt02757108
IRS990/ScheduleBRequiredInd01
IRS990ScheduleC/DirectContactLegislatorsAmt075740
IRS990ScheduleC/DirectContactLegislatorsInd01
IRS990ScheduleC/GrantsOtherOrganizationsInd00
IRS990ScheduleC/MailingsMembersInd00
IRS990ScheduleC/MediaAdvertisementsInd00
IRS990ScheduleC/NotDescribedSection501c3Ind00
IRS990ScheduleC/OtherActivitiesInd00
IRS990ScheduleC/PaidStaffOrManagementInd00
IRS990ScheduleC/PublicationsOrBroadcastInd00
IRS990ScheduleC/RalliesDemonstrationsInd00
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0EXPENDITURES INCURRED IN COMMUNICATING AND MEETING WITH STATE OFFICIALS AND THEIR EMPLOYEES REGARDING LEGISLATION AND REGULATORY MATTERS AFFECTING THE OPERATIONS OF SUMMIT SCHOOL, INC.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0PART II-B, LINE 1:
IRS990ScheduleC/TotalLobbyingExpendituresAmt075740
IRS990ScheduleC/VolunteersInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt01955595
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01231078
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03186673
IRS990ScheduleD/EquipmentGrp/BookValueAmt0111142
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02007686
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02118828
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt020092177
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt029920
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01182819
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01212739
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01058313
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02120448
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt03178761
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01700000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1550719
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OPERATING CREDIT LINE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DUE TO AFFILIATES
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt020210789
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0INCOME TAXES - SUMMIT ACADEMY IS A NOT-FOR-PROFIT CORPORATION EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) 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 SUMMIT ACADEMY AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF SUMMIT 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 SUMMIT ACADEMY, AND HAS CONCLUDED THAT AS OF JUNE 30, 2018, 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. SUMMIT ACADEMY IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. MANAGEMENT BELIEVES THAT SUMMIT ACADEMY IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR TAX YEARS PRIOR TO 2015.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03154970

Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$11,127,628
Liabilities
$5,856,876
Net assets
$5,270,752
Revenue
$20,210,789
Expenses
$20,092,177
Net income
$118,612
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
2018Detailed filing. Detailed filing data is available for this year.$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