Liabilities / Assets
58th percentile
Higher debt load relative to assets than 58% of similar nonprofits.
990 • Fiscal year 2024 • EIN 25-1782296
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
58th percentile
Higher debt load relative to assets than 58% of similar nonprofits.
Liabilities / Revenue
37th percentile
Higher debt load relative to revenue than 37% of similar nonprofits.
Net Margin
53rd percentile
Higher net margin than 53% of similar nonprofits.
Top Officer Pay
31st percentile
Higher top officer pay than 31% of similar nonprofits.
Top officer pay equals 0.7% of source-year revenue.
Asset Growth
78th percentile
Faster asset growth than 78% of similar nonprofits.
Revenue Growth
76th percentile
Faster revenue growth than 76% of similar nonprofits.
Assets
Up$10,939,537
Up $1,583,721 (+17%) from 2023
Net Assets
Up$8,250,585
Up $1,090,744 (+15%) from 2023
Liabilities
Up$2,688,952
Up $492,977 (+22%) from 2023
Revenue
Up$20,171,755
Up $4,315,344 (+27%) from 2023
Expenses
Up$19,081,011
Up $3,335,433 (+21%) from 2023
Net Income
Up$1,090,744
Up $979,911 (+884%) from 2023
To educate delinquent youth.
To educate and rehabilitate adjudicated youth.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Accounts Receivable | $4,709,527 | $5,387,766 | ▲ $678,239 |
| Land, Buildings, and Equipment, Net | $2,228,373 | $3,434,624 | ▲ $1,206,251 |
| Cash and Non-Interest-Bearing Accounts | $1,508,916 | $1,474,340 | ▼ $34,576 |
| Prepaid Expenses and Deferred Charges | $411,088 | $290,930 | ▼ $120,158 |
| Pledges and Grants Receivable | $79,115 | $78,507 | ▼ $608 |
| Total Assets | $9,355,816 | $10,939,537 | ▲ $1,583,721 |
| Other Assets Total | $418,797 | $273,370 | ▼ $145,427 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $910,124 | $1,088,810 | ▲ $178,686 |
| Deferred Revenue | $834,477 | $998,040 | ▲ $163,563 |
| Mortgage Notes Payable Secured by Investment Property | $69,398 | $303,843 | ▲ $234,445 |
| Other Liabilities | $381,976 | $298,259 | ▼ $83,717 |
| Total Liabilities | $2,195,975 | $2,688,952 | ▲ $492,977 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $7,159,841 | $8,250,585 | ▲ $1,090,744 |
| Total Net Assets Fund Balance | $7,159,841 | $8,250,585 | ▲ $1,090,744 |
| Total Liabilities and Net Assets / Fund Balance | $9,355,816 | $10,939,537 | ▲ $1,583,721 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $1,625,857 | $2,339,835 | $3,965,692 |
| Other Land Buildings | $1,029,031 | $2,411,655 | $3,440,686 |
| Equipment | $768,340 | $2,280,103 | $3,048,443 |
| Leasehold Improvements | $11,396 | $1,217,683 | $1,229,079 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| William Sharpe | Varsity Basketball Coach | FT | $127,322 | $6,233 | $133,555 |
| Harold Stasik | Executive Director | FT | $89,741 | $16,443 | $106,184 |
| Name | Title |
|---|---|
| Frank Ziemkiewicz | Chairman of Board |
| Dick Roberts | Vice Chair/treasurer |
| Charles E Thomas | Director |
| Dr Eric Michael Frazier | Director |
| Jeffrey Pala | Director |
| Joseph Thomas | Director |
| Steven Sherer | Director |
| Robert Spears | Director of Financial Operations |
| Dr Kenneth Scholtz | Secretary |
| Steve Hutchinson | Treasurer |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Academy System INC | Management/admin | 900 AGNEW ROAD, Pittsburgh, PA 15227 | $2,632,996 |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $10,889,164 |
| Other Expenses | $8,191,847 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $8,315,962 | $578,628 | - | $8,894,590 |
| Fees for Services Management | $2,674,164 | - | - | $2,674,164 |
| Other Employee Benefits | $995,152 | $68,363 | - | $1,063,515 |
| Insurance | $918,401 | $99,206 | - | $1,017,607 |
| Payroll Taxes | $771,852 | $53,023 | - | $824,875 |
| Occupancy | $482,004 | $78,709 | - | $560,713 |
| All Other Expenses | $367,093 | $27,089 | - | $394,182 |
| Other Expenses | $316,202 | $72,046 | - | $388,248 |
| Office Expenses | $223,636 | $79,794 | - | $303,430 |
| Depreciation Depletion | $257,111 | $25,391 | - | $282,502 |
| Fees for Services Accounting | $27,886 | $231,962 | - | $259,848 |
| Current Officers, Directors, Trustees, and Key Employees | $99,289 | $6,895 | - | $106,184 |
| Advertising | $69,153 | - | - | $69,153 |
| Fees for Services Lobbying | - | $36,600 | - | $36,600 |
| Interest | $25,249 | - | - | $25,249 |
| Fees for Services Legal | $1,679 | $16,169 | - | $17,848 |
| Total Functional Expenses | $16,895,259 | $2,185,752 | $0 | $19,081,011 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $19,081,011 |
| Total Expenses per Audited Statements | $19,081,011 |
| Total Expenses per Form 990 | $19,081,011 |
| 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% OWNED 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, 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 | $2,674,164 |
| Liability | Amount |
|---|---|
| Operating Lease Obligations | $276,970 |
| Due to Related Party | $21,289 |
“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, and drug, alcohol, mental health and other necessary group and individual counseling. Additionally, academy system 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 was renewed through 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 the 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.”
“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. U.s. Gaap 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, 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. Summit academy is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. Management believes summit 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 | 910124 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 1088810 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 4709527 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 5387766 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO EDUCATE AND REHABILITATE ADJUDICATED YOUTH. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 69153 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 69153 |
| IRS990/AllOtherContributionsAmt | 0 | 14299 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 27089 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 367093 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 394182 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 0 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | STEPHANIE KELLEY |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 7242821995 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 900 AGNEW ROAD |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | PITTSBURGH |
| 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 | 1508916 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 1474340 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 6895 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 99289 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 106184 |
| 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 | 2632996 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 900 AGNEW ROAD |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | PITTSBURGH |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | PA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 15227 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | ACADEMY SYSTEM INC |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | MANAGEMENT/ADMIN |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 1605280 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 25494 |
| IRS990/CYOtherExpensesAmt | 0 | 8191847 |
| IRS990/CYOtherRevenueAmt | 0 | 110339 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 18430642 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 1090744 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 10889164 |
| IRS990/CYTotalExpensesAmt | 0 | 19081011 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 20171755 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 834477 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 998040 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 1 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 25391 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 257111 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 282502 |
| IRS990/Desc | 0 | RESIDENTIAL TREATMENT PROGRAM PROVIDING EDUCATIONAL AND REHABILITATIVE SERVICES TO ADJUDICATED YOUTH. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DoingBusinessAsName/BusinessNameLine1Txt | 0 | THE SUMMIT ACADEMY |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 193 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 9225109 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditPerformedInd | 0 | 1 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 1 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 231962 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 27886 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 259848 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 16169 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 1679 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 17848 |
| IRS990/FeesForServicesLobbyingGrp/ManagementAndGeneralAmt | 0 | 36600 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 36600 |
| IRS990/FeesForServicesManagementGrp/ProgramServicesAmt | 0 | 2674164 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 2674164 |
| 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 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.10 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 7 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 8 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 9 | 0.10 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 10 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 11 | 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 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 0 | X |
| 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/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | 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/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 16443 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 6233 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | FRANK ZIEMKIEWICZ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | DICK ROBERTS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | STEVE HUTCHINSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | DR KENNETH SCHOLTZ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | DR ERIC MICHAEL FRAZIER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | JEFFREY PALA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | STEVEN SHERER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | CHARLES E THOMAS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | JOSEPH THOMAS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | ROBERT SPEARS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | HAROLD STASIK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | WILLIAM SHARPE |
| 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/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 89741 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 127322 |
| 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/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | CHAIRMAN OF BOARD |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE CHAIR/TREASURER |
| 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 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | DIRECTOR OF FINANCIAL OPERATIONS |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | EXECUTIVE DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | VARSITY BASKETBALL COACH |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 0 |
| IRS990/FormationYr | 0 | 1996 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/OtherAmt | 0 | 17587 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GovernmentGrantsAmt | 0 | 1580177 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 17587 |
| IRS990/GrossReceiptsAmt | 0 | 20171755 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 13200 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 99206 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 918401 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 1017607 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 25249 |
| IRS990/InterestGrp/TotalAmt | 0 | 25249 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 7907 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 7907 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 16 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 8249276 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 2228373 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 3434624 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 11683900 |
| 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 | 0 |
| 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 | 69398 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 303843 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 7159841 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 8250585 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 17587 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 17587 |
| IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt | 0 | 13200 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 13200 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 7159841 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 8250585 |
| IRS990/NoncashContributionsAmt | 0 | 870 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 78709 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 482004 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 560713 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 79794 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 223636 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 303430 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 418797 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 273370 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 68363 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 995152 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 1063515 |
| IRS990/OtherExpensesGrp/Desc | 0 | BAD DEBT EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 1 | STUDENT PROGRAMS |
| IRS990/OtherExpensesGrp/Desc | 2 | FOOD & KITCHEN SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 3 | REPAIRS & MAINTENANCE |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 811877 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 72046 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 681184 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 669242 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 316202 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 811877 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 681184 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 669242 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 388248 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 381976 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 298259 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 1 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS INCOME |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | WORKER'S COMP PLAN DIVIDEND |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 51055 |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 1 | 46084 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 51055 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 46084 |
| IRS990/OtherRevenueTotalAmt | 0 | 97139 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 578628 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 8315962 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 8894590 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 53023 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 771852 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 824875 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 79115 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 78507 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 411088 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 290930 |
| IRS990/PrincipalOfficerNm | 0 | HARRY STASIK |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 623990 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | PROGRAM SERVICE FEES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 18430642 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 18430642 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | INPATIENT DRUG AND ALCOHOL PROGRAM PROVIDING EDUCATIONAL AND REHABILITATIVE SERVICES TO ADJUDICATED YOUTH. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 7090863 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 6066697 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | SAFE HARBOR PROGRAM PROVIDING RESIDENTIAL FACILITY FOR MALES IN NEED OF EMERGENCY CARE SERVICES. |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 579287 |
| IRS990/ProgSrvcAccomActy3Grp/RevenueAmt | 0 | 598172 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 647683 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 28785 |
| IRS990/PYOtherExpensesAmt | 0 | 6645391 |
| IRS990/PYOtherRevenueAmt | 0 | 62090 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 15117853 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 110833 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 9100187 |
| IRS990/PYTotalExpensesAmt | 0 | 15745578 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 15856411 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 1090744 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RelatedOrganizationsAmt | 0 | 10804 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 13200 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 11765773 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 1605280 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 647683 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 2022816 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 2449205 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 460903 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 7185887 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 21107 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 21839 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 75434 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 26995 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 93815 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 239190 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 74632616 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt | 0 | 97139 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 48290 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 70375 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 28334 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 54340 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 298478 |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.93040 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.92160 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 7185887 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 1605280 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 647683 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 2022816 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 2449205 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 460903 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 7185887 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 7723555 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleC/DirectContactLegislatorsAmt | 0 | 36600 |
| 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 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/FormAndLineReferenceDesc | 0 | PART II-B, LINE 1: |
| IRS990ScheduleC/TotalLobbyingExpendituresAmt | 0 | 36600 |
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Displayed year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.