Summit Academy Management

990 • Fiscal year 2016 • EIN 34-1938197

Jul 01, 2015 to Jun 30, 2016 • Filed on May 10, 2017

Organization Profile WWW.SUMMITACADEMIES.COM

2791 Mogadore RoadAkron, OH 44312

(330) 670-8470

Siviq Scores

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

0.35x

Higher debt load relative to assets than 54% of similar nonprofits.

2016 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2016

0.16x

Higher debt load relative to revenue than 25% of similar nonprofits.

2016 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2016

1.9%

Higher net margin than 48% of similar nonprofits.

2016 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2016

$169,300

Higher top officer pay than 15% of similar nonprofits.

Top officer pay equals 0.3% of source-year revenue.

2016 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2016

2.2%

Faster asset growth than 52% of similar nonprofits.

2016 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2015 to 2016

0.4%

Faster revenue growth than 42% of similar nonprofits.

2016 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2015 to 2016

Balance Sheet

Liabilities / Assets54th percentile

Assets

$27,585,730

Up $587,086 (+2.2%) from 2015

Net Assets

$18,001,712

Up $1,140,389 (+6.8%) from 2015

Liabilities

Down

$9,584,018

Down $553,303 (-5.5%) from 2015

Revenue And Expenses

Liabilities / Revenue25th percentile Net Margin48th percentile

Revenue

$60,127,013

Up $250,256 (+0.4%) from 2015

Expenses

$58,986,624

Up $2,387,789 (+4.2%) from 2015

Net Income

Down

$1,140,389

Down $2,137,533 (-65%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth52nd percentile

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

Highlighted filing

2016

Assets$27,585,730

Liabilities$9,584,018

Net Assets$18,001,712

Open 2016 Filing

Operations Trend

Revenue Growth42nd percentile

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

Highlighted filing

2016

Revenue$60,127,013

Expenses$58,986,624

Net Income$1,140,389

Open 2016 Filing

Jump To

Filing Snapshot

Filing Period: Jul 1, 2015 to Jun 30, 2016
Signed: May 10, 2017
Return Version: 2015v3.0
Gross Receipts: $60,222,628

Mission and Program Overview

Mission

To provide support services for charter schools.

Balance Sheet Detail

Line	Beginning	End	Change
Assets
Land, Buildings, and Equipment, Net	$15,327,958	$15,936,185	▲ $608,227
Accounts Receivable	$5,502,376	$5,741,154	▲ $238,778
Cash and Non-Interest-Bearing Accounts	$5,912,408	$5,673,040	▼ $239,368
Other Notes and Loans Receivable, Net	$186,382	$165,831	▼ $20,551
Total Assets	$26,998,644	$27,585,730	▲ $587,086
Other Assets Total	$69,520	$69,520	→ $0
Liabilities
Accounts Payable and Accrued Expenses	$4,212,167	$4,878,734	▲ $666,567
Mortgage Notes Payable Secured by Investment Property	$5,307,848	$4,430,977	▼ $876,871
Deferred Revenue	$617,306	$274,307	▼ $342,999
Total Liabilities	$10,137,321	$9,584,018	▼ $553,303
Net Assets / Fund Balance
Unrestricted Net Assets	$16,861,323	$18,001,712	▲ $1,140,389
Total Net Assets Fund Balance	$16,861,323	$18,001,712	▲ $1,140,389
Total Liabilities and Net Assets / Fund Balance	$26,998,644	$27,585,730	▲ $587,086

Asset Categories

Asset	Book Value	Depreciation	Basis
Buildings	$14,281,757	$2,253,592	$16,535,349
Equipment	$525,555	$3,055,688	$3,581,243
Land	$1,128,873	-	$1,128,873

Compensation and Service Providers

Top Officer Pay15th percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
Debra Skul	Chief Academic Officer	FT	$128,447	$40,853	$169,300
John Guyer	Executive Senior VP	FT	$133,589	$30,121	$163,710
Christopher Reeher	Chief Operations Officer	FT	$117,948	$40,285	$158,233
Patrick Tofil	Board Member	-	$10,800	$2,700	$13,500
Brian Pendleton	Board Member	-	$10,800	$2,430	$13,230
Scott Doneghy	Board Member Till May 2016	-	$10,800	$2,430	$13,230
Anna Lisa Clark	Board Member	-	$10,800	-	$10,800
David Lang	Board Member Till May 2016	-	$10,800	-	$10,800
Robert Burns	Board Member Till May 2016	-	$10,800	-	$10,800
Kimberly Hosler	Board Member	-	$8,475	-	$8,475

Board Members and Trustees

Name	Title
Michael Quinn	Board Member
Terry Graffis	Board Member - Starting June 2016
Dennis Recker	Board Member - Starting May 2016
Barbara Danforth	CEO - Starting May 2016

Highest Paid Contractors

Contractor	Services	Location	Compensation
Mackenzie Cafe & Catering LLC	Food & Food Services	194 S HIGH STREET, Portland, OH 44410	$262,264
Premier Food Management LLC	Food & Food Services	100 LOCK STREET, Cincinnati, OH 45215	$194,886
-	Professional Development	7020 WHITEDOVE LANE, Cleveland, OH 44130	$104,000

Revenue and Support

Revenue Composition

Contributions and Grants: $5,911
Program Service Revenue: $59,883,881
Investment Income: $13,876
Other Revenue: $223,345
All Other Contributions: $5,911
Change in Net Assets: $1,140,389

Audited Revenue Reconciliation

Revenue per Audited Statements: $60,127,013
Revenue Not Reported on Financial Statements: $0
Revenue Not Reported on Form 990: $0
Total Revenue per Audited Statements: $60,127,013
Total Revenue per Form 990: $60,127,013

Expenses and Functional Allocation

Major Expense Lines

Line Item	Amount
Salaries, Compensation, and Employee Benefits	$43,647,757
Other Expenses	$15,338,867
Grants and Similar Amounts Paid	$0
Professional Fundraising Fees	$0
Total Fundraising Expense	$0

Functional Expense Allocation

Line Item	Program	Management	Fundraising	Total
Other Salaries and Wages	$27,326,446	$5,161,930	-	$32,488,376
Fees for Services Other	$4,635,252	$279,833	-	$4,915,085
Pension Plan Contributions	$4,345,125	$478,113	-	$4,823,238
Other Employee Benefits	$3,585,637	$362,209	-	$3,947,846
Occupancy	$3,094,931	$272,462	-	$3,367,393
Office Expenses	$2,946,034	$174,611	-	$3,120,645
Payroll Taxes	$1,470,026	$300,202	-	$1,770,228
Information Technology	$706,729	$468,660	-	$1,175,389
Fees for Services Legal	$465,441	$278,626	-	$744,067
Depreciation Depletion	$539,865	$166,213	-	$706,078
Current Officers, Directors, Trustees, and Key Employees	-	$618,069	-	$618,069
Insurance	$224,267	$34,200	-	$258,467
Advertising	$83,002	$154,621	-	$237,623
Interest	$212,271	$13,206	-	$225,477
Fees for Services Accounting	$69,878	$41,831	-	$111,709
Travel	$39,677	$57,421	-	$97,098
Other Expenses	$33,866	$1,465	-	$35,331
Total Functional Expenses	$50,083,030	$8,903,594	$0	$58,986,624

Audited Expense Reconciliation

Line Item	Amount
Expenses per Audited Statements	$58,986,624
Total Expenses per Audited Statements	$58,986,624
Total Expenses per Form 990	$58,986,624
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 Item	Amount
Professional Fundraising Fees	$0

Political and Lobbying Activity

Political campaign activity: No
Lobbying activity: No
Subject to proxy tax: No

Related Organizations and Partnerships

Related Tax-Exempt Organizations

Organization	Location	Activity	Code	Public Charity	Controlled
Ohio Construction Academy	Columbus, OH	Operating a Charter School	501 (c)(3)	170(b)(1)(a)(ii)	No
Summit Academy Akron Elementary School	Akron, OH	Operating a Charter School	501 (c)(3)	170(b)(1)(a)(ii)	No
Summit Academy Akron Middle School	Akron, OH	Operating a Charter School	501 (c)(3)	170(b)(1)(a)(ii)	No
Summit Academy Community School Cincinnati	Cincinnati, OH	Operating a Charter School	501 (c)(3)	170(b)(1)(a)(ii)	No
Summit Academy Community School Columbus	Columbus, OH	Operating a Charter School	501 (c)(3)	170(b)(1)(a)(ii)	No
Summit Academy Community School Dayton	Dayton, OH	Operating a Charter School	501 (c)(3)	170(b)(1)(a)(ii)	No
Summit Academy Community School Painesville	Painesville, OH	Operating a Charter School	501 (c)(3)	170(b)(1)(a)(ii)	No
Summit Academy Community School Parma	Parma, OH	Operating a Charter School	501 (c)(3)	170(b)(1)(a)(ii)	No
Summit Academy Community School Toledo	Toledo, OH	Operating a Charter School	501 (c)(3)	170(b)(1)(a)(ii)	No
Summit Academy Community School Warren	Warren, OH	Operating a Charter School	501 (c)(3)	170(b)(1)(a)(ii)	No
Summit Academy Community School for Alternative Learners Canton	Canton, OH	Operating a Charter School	501 (c)(3)	170(b)(1)(a)(ii)	No
Summit Academy Community School for Alternative Learners Lorain	Lorain, OH	Operating a Charter School	501 (c)(3)	170(b)(1)(a)(ii)	No
Summit Academy Community School for Alternative Learners Middletown	Middletown, OH	Operating a Charter School	501 (c)(3)	170(b)(1)(a)(ii)	No
Summit Academy Community School for Alternative Learners Xenia	Xenia, OH	Operating a Charter School	501 (c)(3)	170(b)(1)(a)(ii)	No
Summit Academy Middle School Columbus	Columbus, OH	Operating a Charter School	501 (c)(3)	170(b)(1)(a)(ii)	No
Summit Academy Middle School Lorain	Lorain, OH	Operating a Charter School	501 (c)(3)	170(b)(1)(a)(ii)	No
Summit Academy School for Alternative Learners- Warren Middle and Secondary	Warren, OH	Operating a Charter School	501 (c)(3)	170(b)(1)(a)(ii)	No
Summit Academy Secondary School Akron	Akron, OH	Operating a Charter School	501 (c)(3)	170(b)(1)(a)(ii)	No
Summit Academy Secondary School Canton	Canton, OH	Operating a Charter School	501 (c)(3)	170(b)(1)(a)(ii)	No
Summit Academy Secondary School Lorain	Lorain, OH	Operating a Charter School	501 (c)(3)	170(b)(1)(a)(ii)	No
Summit Academy Secondary School Middletown	Middletown, OH	Operating a Charter School	501 (c)(3)	170(b)(1)(a)(ii)	No
Summit Academy Secondary School Youngstown	Youngstown, OH	Operating a Charter School	501 (c)(3)	170(b)(1)(a)(ii)	No
Summit Academy Toledo Learning Center	Toledo, OH	Operating a Charter School	501 (c)(3)	170(b)(1)(a)(ii)	No
Summit Academy Transition High School Cincinnati	Cincinnati, OH	Operating a Charter School	501 (c)(3)	170(b)(1)(a)(ii)	No
Summit Academy Transition High School Columbus	Columbus, OH	Operating a Charter School	501 (c)(3)	170(b)(1)(a)(ii)	No
Summit Academy Transition High School Dayton	Dayton, OH	Operating a Charter School	501 (c)(3)	170(b)(1)(a)(ii)	No
Summit Academy Youngstown	Youngstown, OH	Operating a Charter School	501 (c)(3)	170(b)(1)(a)(ii)	No

Transactions with Related Organizations

Organization	Type	Method	Amount
Summit Academy Secondary School Youngstown	P	Cost Basis	$4,222,053
Summit Academy Youngstown	P	Cost Basis	$3,790,236
Summit Academy Toledo Learning Center	P	Cost Basis	$3,770,332
Summit Academy Community School Parma	P	Cost Basis	$3,366,799
Summit Academy Transition High School Columbus	P	Cost Basis	$2,923,782
Summit Academy Community School for Alternative Learners Xenia	P	Cost Basis	$2,882,595
Summit Academy Community School for Alternative Learners Canton	P	Cost Basis	$2,718,157
Summit Academy Akron Elementary School	P	Cost Basis	$2,673,175
Summit Academy Community School Dayton	P	Cost Basis	$2,480,422
Summit Academy Community School for Alternative Learners Lorain	P	Cost Basis	$2,399,077
Summit Academy Community School Warren	P	Cost Basis	$2,328,291
Summit Academy Transition High School Dayton	P	Cost Basis	$2,218,319
Summit Academy Community School Cincinnati	P	Cost Basis	$2,117,372
Summit Academy School for Alternative Learners- Warren Middle and Secondary	P	Cost Basis	$1,868,913
Summit Academy Community School Toledo	P	Cost Basis	$1,868,677
Summit Academy Middle School Lorain	P	Cost Basis	$1,729,631
Summit Academy Community School for Alternative Learners Middletown	P	Cost Basis	$1,705,604
Summit Academy Transition High School Cincinnati	P	Cost Basis	$1,670,776
Summit Academy Secondary School Canton	P	Cost Basis	$1,578,865
Summit Academy Secondary School Middletown	P	Cost Basis	$1,554,950
Summit Academy Community School Painesville	P	Cost Basis	$1,546,077
Summit Academy Akron Middle School	P	Cost Basis	$1,470,065
Summit Academy Secondary School Lorain	P	Cost Basis	$1,435,893
Summit Academy Middle School Columbus	P	Cost Basis	$1,428,053
Summit Academy Secondary School Akron	P	Cost Basis	$1,359,010
Summit Academy Community School Columbus	P	Cost Basis	$1,171,224
Ohio Construction Academy	P	Cost Basis	$708,276

Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant: No
Annual disclosure for covered persons: Yes
Audit committee: Yes
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: Yes
Other officer compensation reviewed: Yes
Conflict-of-interest policy: Yes
Audited financial statements prepared: No
Key decisions subject to board approval: No
Management duties delegated: No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“Each of the twenty-seven member schools are represented by a voting individual that was selected by the respective school board.”

Form 990, Part VI, Section A, Line 7A

“All of our schools are continuously represented by a member they've selected. These selected members are able to nominate three of six voting members of the governing body. They elect all six.”

Form 990, Part VI, Section A, Line 8B

“Not every committee of the organization that meets is obligated to keep written documents. However, official minutes are always recorded for meetings in the areas of finance and official policy.”

Form 990, Part VI, Section B, Line 11

“Financial information is provided to an independent accounting firm. The firm prepares the tax return. Once prepared, the documents are reviewed by the finance committee. This committee consists of the treasurer/cfo, ceo, and two other board members whom are certified public accountants. The committee reviews the return and if changes or corrections are deemed needed, they're recommended to the entire board who then approves and recommends those alterations to the accounting firm before the return is filed with the appropriate taxing authorities.”

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

“The organization enforces its conflict of interest policy by having each director and officer annually sign a statement which affirms there was no conflict of interest and gives opportunity to disclose any possible conflicts. The organziation also utilizes periodic reviews to randomly monitor potential conflicts.the details and definitions are outlined in greater detail in the organization's written policy.”

Form 990, Part VI, Section B, Line 15

“The organization did utilize compensation comparability reports provided by an independent accounting firm this year; however, no changes were deemed necessary based on the data provided.”

Form 990, Part VI, Section C, Line 19

“The organization makes its form 1023 and most recently filed tax-exempt returns available to the public as required. These documents disclose information regarding the organization's policies and governance structure.”

Filing and Contact Details

Filer

Filer Name: Summit Academy Management
EIN: 34-1938197
Phone: 3306708470
Address: 2791 MOGADORE ROAD, AKRON, OH 44312
Doing Business As: Saber Educational Services

Signing Officer

Name: Amber Shaeffer
Title: Treasurer
Phone: 3306708470
Signed: 2017-05-10
Discuss with paid preparer: Yes

Organization Details

Principal Officer: Barbara Danforth
Formed: 2002
Legal Domicile: Oh
Voting Board Members: 7
Independent Board Members: 7
Employees: 1,285
Volunteers: 0

Preparer

Firm: Rea & Associates Inc
Address: 941 STEUBENVILLE AVE PO BOX 820, CAMBRIDGE, OH 43725-0820
Preparer: Mary Elizabeth Wright CPA
Phone: 7404325658

Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 1

“Brief description of organization's mission: it is the mission of summit academy management to design, develop, and deliver eductional opportunities in a theraputic environment so everyone can learn.”

Form 990, Part XI, Line 2C

“Financial reporting: the organization has a finance committee that is responsible for selecting an independent accounting firm and reviewing it's financial reports and returns. This committee consists of the treasurer/cfo, ceo, and two other board members whom are certified public accountants.”

Financial Statement Notes

PART X, LINE 2:

“Of schedule d: "sam has adopted the provisions of fasb asc 740-10-25 which requires the disclosure of uncertain tax positions. There have been no interest or penalties recognized in the accompanying statements of financial position or the statements of activities relating to uncertain tax positions. Additionally, no tax positions exist for which it is reasonably possible that the total amount of unrecognized tax benefits will significantly increase or decrease during the next 12 months. Sam evaluates uncertain tax positions, if any, on a continual basis."”

Raw XML AppendixShowing 400 of 1,192 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/Desc	0	SUMMIT ACADEMY MANAGEMENT PROVIDED SUPPORT FOR TWENTY-SEVEN CHARTER SCHOOLS DURING THEIR 2016 FISCAL YEAR PURSUANT TO A MANAGEMENT CONTRACT. THIS INCLUDED HUMAN RESOURCES, PAYROLL, AND OTHER OFFICE SERVICES. SUMMIT ACADEMY MANAGEMENT WAS ALSO RESPONSIBLE FOR PURCHASING THE EXPENSES RELATED TO THE OPERATION OF THE CHARTER SCHOOLS WHICH INCLUDED, BUT WAS NOT LIMITED TO THE FOLLOWING: ASSETS, BUILDINGS, OCCUPANCY NEEDS, AND SUPPLIES. THE ORGANIZATION ALSO PROVIDED STAFF FOR, AND KEEPS DEVELOPING A CURRICULUM DESIGNED FOR, THE CHARTER SCHOOLS' STUDENT POPULATION.
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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	0.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt	10	0.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt	11	0.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt	12	0.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt	13	0.00
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt	2	0.10
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt	4	0.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt	5	0.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt	6	0.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt	7	0.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt	8	0.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt	9	0.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt	10	40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt	11	40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt	12	40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt	13	40.00
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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/IndividualTrusteeOrDirectorInd	9	X
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt	1	0
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt	5	2430
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt	6	2700
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt	7	0
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt	8	0
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt	9	2430
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt	10	0
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt	11	40285
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt	12	30121
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt	13	40853
IRS990/Form990PartVIISectionAGrp/PersonNm	0	TERRY GRAFFIS
IRS990/Form990PartVIISectionAGrp/PersonNm	1	KIMBERLY HOSLER
IRS990/Form990PartVIISectionAGrp/PersonNm	2	DENNIS RECKER
IRS990/Form990PartVIISectionAGrp/PersonNm	3	MICHAEL QUINN
IRS990/Form990PartVIISectionAGrp/PersonNm	4	ANNA LISA CLARK
IRS990/Form990PartVIISectionAGrp/PersonNm	5	BRIAN PENDLETON
IRS990/Form990PartVIISectionAGrp/PersonNm	6	PATRICK TOFIL
IRS990/Form990PartVIISectionAGrp/PersonNm	7	DAVID LANG
IRS990/Form990PartVIISectionAGrp/PersonNm	8	ROBERT BURNS
IRS990/Form990PartVIISectionAGrp/PersonNm	9	SCOTT DONEGHY
IRS990/Form990PartVIISectionAGrp/PersonNm	10	BARBARA DANFORTH
IRS990/Form990PartVIISectionAGrp/PersonNm	11	CHRISTOPHER REEHER
IRS990/Form990PartVIISectionAGrp/PersonNm	12	JOHN GUYER
IRS990/Form990PartVIISectionAGrp/PersonNm	13	DEBRA SKUL
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt	1	8475
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt	2	0
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt	3	0
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt	5	10800
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt	6	10800
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt	7	10800
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt	8	10800
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt	12	133589
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt	13	128447
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt	2	0
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt	4	0
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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/ReportableCompFromRltdOrgAmt	12	0
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt	13	0
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IRS990/Form990PartVIISectionAGrp/TitleTxt	1	BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt	2	BOARD MEMBER - STARTING MAY 2016
IRS990/Form990PartVIISectionAGrp/TitleTxt	3	BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt	4	BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt	5	BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt	6	BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt	7	BOARD MEMBER TILL MAY 2016
IRS990/Form990PartVIISectionAGrp/TitleTxt	8	BOARD MEMBER TILL MAY 2016
IRS990/Form990PartVIISectionAGrp/TitleTxt	9	BOARD MEMBER TILL MAY 2016
IRS990/Form990PartVIISectionAGrp/TitleTxt	10	CEO - STARTING MAY 2016
IRS990/Form990PartVIISectionAGrp/TitleTxt	11	CHIEF OPERATIONS OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt	12	EXECUTIVE SENIOR VP
IRS990/Form990PartVIISectionAGrp/TitleTxt	13	CHIEF ACADEMIC OFFICER
IRS990/Form990ProvidedToGvrnBodyInd	0	1
IRS990/FormationYr	0	2002
IRS990/FormerOfcrEmployeesListedInd	0	0
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd	0	X
IRS990/FSAuditedInd	0	1
IRS990/FundraisingActivitiesInd	0	0
IRS990/GainOrLossGrp/OtherAmt	0	6283
IRS990/GamingActivitiesInd	0	0
IRS990/GoverningBodyVotingMembersCnt	0	7
IRS990/GrantAmt	0	0
IRS990/GrantsToIndividualsInd	0	0
IRS990/GrantsToOrganizationsInd	0	0
IRS990/GrantToRelatedPersonInd	0	0
IRS990/GrossAmountSalesAssetsGrp/OtherAmt	0	101898
IRS990/GrossReceiptsAmt	0	60222628
IRS990/GroupReturnForAffiliatesInd	0	0
IRS990/IncludeFIN48FootnoteInd	0	1
IRS990/IndependentAuditFinclStmtInd	0	1
IRS990/IndependentVotingMemberCnt	0	7
IRS990/IndivRcvdGreaterThan100KCnt	0	3
IRS990/IndoorTanningServicesInd	0	0
IRS990/InfoInScheduleOPartIIIInd	0	X
IRS990/InfoInScheduleOPartVIInd	0	X
IRS990/InfoInScheduleOPartXIIInd	0	X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt	0	468660
IRS990/InformationTechnologyGrp/ProgramServicesAmt	0	706729
IRS990/InformationTechnologyGrp/TotalAmt	0	1175389
IRS990/InsuranceGrp/ManagementAndGeneralAmt	0	34200
IRS990/InsuranceGrp/ProgramServicesAmt	0	224267
IRS990/InsuranceGrp/TotalAmt	0	258467
IRS990/InterestGrp/ManagementAndGeneralAmt	0	13206
IRS990/InterestGrp/ProgramServicesAmt	0	212271
IRS990/InterestGrp/TotalAmt	0	225477
IRS990/InvestmentIncomeGrp/ExclusionAmt	0	7593
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt	0	7593
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IRS990/IRPDocumentCnt	0	115
IRS990/IRPDocumentW2GCnt	0	0
IRS990/LandBldgEquipAccumDeprecAmt	0	5309280
IRS990/LandBldgEquipBasisNetGrp/BOYAmt	0	15327958
IRS990/LandBldgEquipBasisNetGrp/EOYAmt	0	15936185
IRS990/LandBldgEquipCostOrOtherBssAmt	0	21245465
IRS990/LegalDomicileStateCd	0	OH
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt	0	95615
IRS990/LoanOutstandingInd	0	0
IRS990/LobbyingActivitiesInd	0	0
IRS990/LocalChaptersInd	0	0
IRS990/MaterialDiversionOrMisuseInd	0	0
IRS990/MembersOrStockholdersInd	0	1
IRS990/MethodOfAccountingAccrualInd	0	X
IRS990/MinutesOfCommitteesInd	0	0
IRS990/MinutesOfGoverningBodyInd	0	1
IRS990/MissionDesc	0	SEE SCHEDULE O
IRS990/MoreThan5000KToIndividualsInd	0	0
IRS990/MoreThan5000KToOrgInd	0	0
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt	0	5307848
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt	0	4430977
IRS990/NetAssetsOrFundBalancesBOYAmt	0	16861323
IRS990/NetAssetsOrFundBalancesEOYAmt	0	18001712
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt	0	6283
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt	0	6283
IRS990/NetUnrelatedBusTxblIncmAmt	0	0
IRS990/NondeductibleContributionsInd	0	0
IRS990/OccupancyGrp/ManagementAndGeneralAmt	0	272462
IRS990/OccupancyGrp/ProgramServicesAmt	0	3094931
IRS990/OccupancyGrp/TotalAmt	0	3367393
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt	0	174611
IRS990/OfficeExpensesGrp/ProgramServicesAmt	0	2946034
IRS990/OfficeExpensesGrp/TotalAmt	0	3120645
IRS990/OfficerMailingAddressInd	0	0
IRS990/OperateHospitalInd	0	0
IRS990/Organization501c3Ind	0	X
IRS990/OrganizationFollowsSFAS117Ind	0	X
IRS990/OtherAssetsTotalGrp/BOYAmt	0	69520
IRS990/OtherAssetsTotalGrp/EOYAmt	0	69520
IRS990/OtherChangesInNetAssetsAmt	0	0
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt	0	362209
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt	0	3585637
IRS990/OtherEmployeeBenefitsGrp/TotalAmt	0	3947846
IRS990/OtherExpensesGrp/Desc	0	STUDENT ENRICHMENT PROG
IRS990/OtherExpensesGrp/Desc	1	MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc	2	SHIRTS & UNIFORMS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt	0	27907
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt	1	12015
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt	2	1465
IRS990/OtherExpensesGrp/ProgramServicesAmt	0	249424
IRS990/OtherExpensesGrp/ProgramServicesAmt	1	55159
IRS990/OtherExpensesGrp/ProgramServicesAmt	2	33866
IRS990/OtherExpensesGrp/TotalAmt	0	277331
IRS990/OtherExpensesGrp/TotalAmt	1	67174
IRS990/OtherExpensesGrp/TotalAmt	2	35331
IRS990/OtherRevenueMiscGrp/BusinessCd	0	900099
IRS990/OtherRevenueMiscGrp/Desc	0	MISCELLANEOUS REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt	0	223345
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt	0	223345
IRS990/OtherRevenueTotalAmt	0	223345
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt	0	5161930
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt	0	27326446
IRS990/OtherSalariesAndWagesGrp/TotalAmt	0	32488376
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt	0	186382
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt	0	165831
IRS990/PartialLiquidationInd	0	0
IRS990/PayPremiumsPrsnlBnftCntrctInd	0	0
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt	0	300202
IRS990/PayrollTaxesGrp/ProgramServicesAmt	0	1470026
IRS990/PayrollTaxesGrp/TotalAmt	0	1770228
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt	0	478113
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt	0	4345125
IRS990/PensionPlanContributionsGrp/TotalAmt	0	4823238
IRS990/PoliticalCampaignActyInd	0	0
IRS990/PrincipalOfficerNm	0	BARBARA DANFORTH
IRS990/ProfessionalFundraisingInd	0	0
IRS990/ProgramServiceRevenueGrp/BusinessCd	0	900099
IRS990/ProgramServiceRevenueGrp/Desc	0	MANAGEMENT SERVICES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt	0	59883881
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt	0	59883881
IRS990/ProhibitedTaxShelterTransInd	0	0
IRS990/PYBenefitsPaidToMembersAmt	0	0
IRS990/PYContributionsGrantsAmt	0	5028
IRS990/PYExcessBenefitTransInd	0	0
IRS990/PYGrantsAndSimilarPaidAmt	0	0
IRS990/PYInvestmentIncomeAmt	0	-1229041
IRS990/PYOtherExpensesAmt	0	15656313
IRS990/PYOtherRevenueAmt	0	315403
IRS990/PYProgramServiceRevenueAmt	0	60785367
IRS990/PYRevenuesLessExpensesAmt	0	3277922
IRS990/PYSalariesCompEmpBnftPaidAmt	0	40942522
IRS990/PYTotalExpensesAmt	0	56598835
IRS990/PYTotalProfFndrsngExpnsAmt	0	0
IRS990/PYTotalRevenueAmt	0	59876757
IRS990/QuidProQuoContributionsInd	0	0
IRS990/RcvFndsToPayPrsnlBnftCntrctInd	0	0
IRS990/ReconcilationRevenueExpnssAmt	0	1140389
IRS990/RegularMonitoringEnfrcInd	0	1
IRS990/RelatedEntityInd	0	1
IRS990/RelatedOrganizationCtrlEntInd	0	0
IRS990/ReportInvestmentsOtherSecInd	0	0
IRS990/ReportLandBuildingEquipmentInd	0	1
IRS990/ReportOtherAssetsInd	0	0
IRS990/ReportOtherLiabilitiesInd	0	0
IRS990/ReportProgramRelatedInvstInd	0	0
IRS990/RevenueAmt	0	60107226
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd	0	0
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd	0	0
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd	0	0
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd	0	0
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd	0	0
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd	0	0
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd	0	0
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd	0	0
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd	0	0
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd	0	0
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd	0	0
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd	0	0
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind	0	0
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd	0	0
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd	0	0
IRS990ScheduleA/Form990SchAType3FuncIntGrp/ActivitiesEngagedOrgInvlmntInd	0	0
IRS990ScheduleA/Form990SchAType3FuncIntGrp/ActivitiesFurtherExemptPrpsInd	0	1
IRS990ScheduleA/Form990SchAType3FuncIntGrp/ActivitiesTestInd	0	X
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/OfficersCloseRelationshipInd	0	1
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/SupportedOrgVoiceInvestmentInd	0	0
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/TimelyProvidedDocumentsInd	0	1
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt	0	THE FILING ORGANIZATION PROVIDES MANAGEMENT AND ADMINSTRATIVE SERVICES TO EACH OF THE SCHOOLS CURRENTLY UNDER CONTRACT.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt	1	SUMMIT ACADEMY MANAGEMENT MAINTAINS A MANAGEMENT SERVICE AGREEMENT WITH EACH OF THE SCHOOLS IT PROVIDES SUPPORT TO. MOST AGREEMENTS ARE FOR MULTIPLE YEAR TERMS AND THUS THE ORGANIZATION HAS AN ONGOING RELATIONSHIP WITH THOSE REPORTED ON SCHEDULE A AS SUPPORTED ORGANIZATIONS.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt	2	SUMMIT ACADEMY MANAGEMENT IS OPERATED AS A CHARITABLE NON-PROFIT CORPORATION CREATED TO PROVIDE MANAGEMENT AND ADMINISTRATIVE SUPPORT TO SCHOOLS. THE MANAGEMENT REVENUE IT RECEIVES IS USED TO PROVIDE FACILITIES, STAFFING, CONTRACTED SERVICES, AND PAY FOR OTHER OPERATING EXPENDITURES INCURRED BY EACH SUPPORTED SCHOOL.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc	0	SCHEDULE A, PART I, LINE 11G, COLUMN VI.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc	1	SCHEDULE A, PART IV, SECTION A, LINE 1
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc	2	SCHEDULE A, PART IV, SECTION E, LINE 2A
IRS990ScheduleA/IRSWrittenDeterminationInd	0	X
IRS990ScheduleA/OtherSupportSumAmt	0	0
IRS990ScheduleA/SupportedOrganizationsCnt	0	27
IRS990ScheduleA/SupportedOrganizationsTotalCnt	0	27
IRS990ScheduleA/SupportedOrgInformationGrp/EIN	0	731685537
IRS990ScheduleA/SupportedOrgInformationGrp/EIN	1	731685359
IRS990ScheduleA/SupportedOrgInformationGrp/EIN	2	201437998
IRS990ScheduleA/SupportedOrgInformationGrp/EIN	3	731685362
IRS990ScheduleA/SupportedOrgInformationGrp/EIN	4	341948225
IRS990ScheduleA/SupportedOrgInformationGrp/EIN	5	201438174
IRS990ScheduleA/SupportedOrgInformationGrp/EIN	6	201437758
IRS990ScheduleA/SupportedOrgInformationGrp/EIN	7	731685361

Document Assets

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Filings

Displayed year

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

Open filing

Assets: $27,585,730
Liabilities: $9,584,018
Net assets: $18,001,712
Revenue: $60,127,013
Expenses: $58,986,624
Net income: $1,140,389

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2024Detailed filing. Detailed filing data is available for this year.	$28.8	$5.62	$23.1	$46.8	$49.8	$2.93
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$31.4	$5.38	$26.1	$49.0	$51.8	$2.80
2022Detailed filing. Detailed filing data is available for this year.	$30.4	$0.00	$30.4	$53.8	$48.6	$5.14
2021Detailed filing. Detailed filing data is available for this year.	$25.2	$0.00	$25.2	$45.5	$46.4	$0.86
2020Detailed filing. Detailed filing data is available for this year.	$35.7	$2.97	$32.8	$52.2	$47.0	$5.23
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$30.1	$2.53	$27.5	$54.0	$45.6	$8.43
2018Detailed filing. Detailed filing data is available for this year.	$24.5	$5.39	$19.1	$53.5	$51.3	$2.23
2017Detailed filing. Detailed filing data is available for this year.	$24.8	$7.90	$16.9	$56.7	$57.8	$1.12
2016Detailed filing. Detailed filing data is available for this year.	$27.6	$9.58	$18.0	$60.1	$59.0	$1.14
2015Detailed filing. Detailed filing data is available for this year.	$27.0	$10.1	$16.9	$59.9	$56.6	$3.28
2014Detailed filing. Detailed filing data is available for this year.	$25.3	$11.7	$13.6	$58.0	$52.3	$5.64
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.	$17.4	$9.43	$7.94		$51.0
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.	$14.8	$7.49	$7.35		$48.1
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.	$11.1	$5.65	$5.45		$42.6
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.	$10.5	$6.00	$4.55		$37.5