Summit Academy Management

990 • Fiscal year 2019 • EIN 34-1938197

Jul 01, 2018 to Jun 30, 2019 • Filed on May 15, 2020

Organization Profile WWW.SUMMITACADEMIES.ORG

2791 Mogadore RoadAkron, OH 44312

(330) 670-8470

Siviq Scores

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

0.08x

Higher debt load relative to assets than 27% of similar nonprofits.

2019 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2019

0.05x

Higher debt load relative to revenue than 10% of similar nonprofits.

2019 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2019

16%

Higher net margin than 75% of similar nonprofits.

2019 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2019

$247,415

Higher top officer pay than 31% of similar nonprofits.

Top officer pay equals 0.5% of source-year revenue.

2019 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2019

23%

Faster asset growth than 88% of similar nonprofits.

2019 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2018 to 2019

0.8%

Faster revenue growth than 40% of similar nonprofits.

2019 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2018 to 2019

Balance Sheet

Liabilities / Assets27th percentile

Assets

$30,072,018

Up $5,566,937 (+23%) from 2018

Net Assets

$27,545,411

Up $8,432,615 (+44%) from 2018

Liabilities

Down

$2,526,607

Down $2,865,678 (-53%) from 2018

Revenue And Expenses

Liabilities / Revenue10th percentile Net Margin75th percentile

Revenue

$53,985,569

Up $447,703 (+0.8%) from 2018

Expenses

Down

$45,552,954

Down $5,756,885 (-11%) from 2018

Net Income

$8,432,615

Up $6,204,588 (+278%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth88th percentile

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

Highlighted filing

2019

Assets$30,072,018

Liabilities$2,526,607

Net Assets$27,545,411

Open 2019 Filing

Operations Trend

Revenue Growth40th percentile

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

Highlighted filing

2019

Revenue$53,985,569

Expenses$45,552,954

Net Income$8,432,615

Open 2019 Filing

Jump To

Filing Snapshot

Filing Period: Jul 1, 2018 to Jun 30, 2019
Signed: May 15, 2020
Return Version: 2018v3.1
Gross Receipts: $53,986,715

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	$16,756,951	$16,124,264	▼ $632,687
Cash and Non-Interest-Bearing Accounts	$2,426,771	$8,315,616	▲ $5,888,845
Accounts Receivable	$5,098,255	$5,463,618	▲ $365,363
Other Notes and Loans Receivable, Net	$153,584	$0	▼ $153,584
Total Assets	$24,505,081	$30,072,018	▲ $5,566,937
Other Assets Total	$69,520	$168,520	▲ $99,000
Liabilities
Accounts Payable and Accrued Expenses	$3,522,057	$2,467,957	▼ $1,054,100
Mortgage Notes Payable Secured by Investment Property	$1,815,367	$58,650	▼ $1,756,717
Deferred Revenue	$54,861	$0	▼ $54,861
Total Liabilities	$5,392,285	$2,526,607	▼ $2,865,678
Net Assets / Fund Balance
Unrestricted Net Assets	$19,112,796	$27,545,411	▲ $8,432,615
Total Net Assets Fund Balance	$19,112,796	$27,545,411	▲ $8,432,615
Total Liabilities and Net Assets / Fund Balance	$24,505,081	$30,072,018	▲ $5,566,937

Asset Categories

Asset	Book Value	Depreciation	Basis
Buildings	$14,853,018	$4,113,810	$18,966,828
Equipment	$142,373	$2,499,051	$2,641,424
Land	$1,128,873	-	$1,128,873

Compensation and Service Providers

Top Officer Pay31st percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
Gerald Horak	Former CEO	FT	$197,917	$49,498	$247,415
John Guyer	CEO	FT	$146,694	$32,944	$179,638
Debra Skul	Chief Academic Officer	FT	$125,661	$26,434	$152,095
Ryan Hough	Chief Hr Director	FT	$108,088	$39,091	$147,179
Jim Wilson	CFO	FT	$114,000	$25,650	$139,650
Erica Richley	Exec. Director of Special Educa	FT	$103,552	$23,256	$126,808
Christopher Reeher	Chief Technology & Facilities Officer	FT	$100,663	$12,082	$112,745
Anthony Malorni	Treasurer	PT	$2,100	$10,266	$12,366
Gale Betterley	Vice Chairperson	-	$3,600	$900	$4,500
Patrick Tofil	Board Member	-	$3,300	$825	$4,125
David Norman	Chairperson	-	$3,600	-	$3,600
Kimberly Hosler	Board Member	-	$3,300	-	$3,300

Board Members and Trustees

Name	Title
Justin Schuster	Board Member
Mark Valcovsky	Board Member

Highest Paid Contractors

Contractor	Services	Location	Compensation
Freedom 2 Go Transport Srvc	Transportation Services	9545 MIDWEST AVENUE UNIT M, Garfield Heights, OH 44125	$296,573
Adam & Associates	Construction Services	250 COMMERCIAL STREET SUITE 310, Worcester, MA 01608	$186,244
Ohio Charter School Substitute Network L	Substitute Teacher Provider	PO BOX 915, West Chester, OH 45071	$152,936

Revenue and Support

Revenue Composition

Contributions and Grants: $6,506
Program Service Revenue: $53,643,676
Investment Income: $-1,146
Other Revenue: $336,533
All Other Contributions: $6,506
Change in Net Assets: $8,432,615

Audited Revenue Reconciliation

Revenue per Audited Statements: $53,985,569
Revenue Not Reported on Financial Statements: $0
Revenue Not Reported on Form 990: $0
Total Revenue per Audited Statements: $53,985,569
Total Revenue per Form 990: $53,985,569

Expenses and Functional Allocation

Major Expense Lines

Line Item	Amount
Salaries, Compensation, and Employee Benefits	$31,911,155
Other Expenses	$13,641,799
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	$20,421,279	$2,844,045	-	$23,265,324
Fees for Services Other	$4,192,038	$48,748	-	$4,240,786
Pension Plan Contributions	$3,428,472	$-41,722	-	$3,386,750
Occupancy	$2,920,272	$194,727	-	$3,114,999
Other Employee Benefits	$2,733,804	$376,443	-	$3,110,247
Office Expenses	$2,490,716	$64,447	-	$2,555,163
Payroll Taxes	$1,222,707	$203,996	-	$1,426,703
Insurance	$433,067	$492,463	-	$925,530
Depreciation Depletion	$793,185	$123,394	-	$916,579
Information Technology	$503,737	$293,936	-	$797,673
Current Officers, Directors, Trustees, and Key Employees	-	$722,131	-	$722,131
Fees for Services Legal	$243,484	$233,114	-	$476,598
Fees for Services Accounting	$98,631	$94,429	-	$193,060
Travel	$52,464	$25,006	-	$77,470
Interest	$66,715	$5,468	-	$72,183
Advertising	$14,604	$52,427	-	$67,031
Other Expenses	$187	$4,189	-	$4,376
Total Functional Expenses	$39,789,233	$5,763,721	$0	$45,552,954

Audited Expense Reconciliation

Line Item	Amount
Expenses per Audited Statements	$45,552,954
Total Expenses per Audited Statements	$45,552,954
Total Expenses per Form 990	$45,552,954
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
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 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 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 Youngstown	P	Cost Basis	$3,312,822
Summit Academy Community School for Alternative Learners Xenia	P	Cost Basis	$2,965,711
Summit Academy Community School Parma	P	Cost Basis	$2,937,803
Summit Academy Secondary School Youngstown	P	Cost Basis	$2,808,792
Summit Academy Community School Toledo	P	Cost Basis	$2,724,567
Summit Academy Transition High School Dayton	P	Cost Basis	$2,357,123
Summit Academy Community School for Alternative Learners Canton	P	Cost Basis	$2,218,025
Summit Academy Akron Elementary School	P	Cost Basis	$2,093,998
Summit Academy Middle School Lorain	P	Cost Basis	$2,019,225
Summit Academy Community School Warren	P	Cost Basis	$1,946,046
Summit Academy Community School for Alternative Learners Lorain	P	Cost Basis	$1,906,250
Summit Academy Community School Cincinnati	P	Cost Basis	$1,853,239
Summit Academy Community School Dayton	P	Cost Basis	$1,735,402
Summit Academy Secondary School Middletown	P	Cost Basis	$1,677,778
Summit Academy School for Alternative Learners- Warren Middle and Secondary	P	Cost Basis	$1,599,595
Summit Academy Community School for Alternative Learners Middletown	P	Cost Basis	$1,563,215
Summit Academy Secondary School Canton	P	Cost Basis	$1,527,097
Summit Academy Secondary School Akron	P	Cost Basis	$1,437,450
Summit Academy Transition High School Cincinnati	P	Cost Basis	$1,416,055
Summit Academy Community School Painesville	P	Cost Basis	$1,248,042
Summit Academy Akron Middle School	P	Cost Basis	$1,200,479
Summit Academy Transition High School Columbus	P	Cost Basis	$1,069,219
Summit Academy Community School Columbus	P	Cost Basis	$1,005,551
Summit Academy Middle School Columbus	P	Cost Basis	$929,470

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

“As a not-for-profit corporation summit academy management does not have partners or shareholders. It does however have members designated by each of the schools it represents.”

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

“These designated members from each school nominate and may elect voting members of summity academy management's governing body.”

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 11B

“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 has utilized compensation comparability reports provided by an independent accounting firm in past years to review compensation.”

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: Celeste Vollmer
Title: Treasurer
Phone: 3306708470
Signed: 2020-05-15
Discuss with paid preparer: Yes

Organization Details

Principal Officer: John Guyer
Formed: 2002
Legal Domicile: Oh
Voting Board Members: 7
Independent Board Members: 7
Employees: 1,089
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 1,121 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.

Path	#	Value
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IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt	2	OHIO CHARTER SCHOOL SUBSTITUTE NETWORK L
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IRS990/ContractorCompensationGrp/ServicesDesc	2	SUBSTITUTE TEACHER PROVIDER
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IRS990/Desc	0	SUMMIT ACADEMY MANAGEMENT PROVIDED SUPPORT FOR TWENTY-SEVEN CHARTER SCHOOLS DURING THEIR 2017 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/EmployeeCnt	0	1089
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IRS990/EngagedInExcessBenefitTransInd	0	0
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IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt	0	98631
IRS990/FeesForServicesAccountingGrp/TotalAmt	0	193060
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt	0	233114
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IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt	0	48748
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt	0	4192038
IRS990/FeesForServicesOtherGrp/TotalAmt	0	4240786
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IRS990/ForeignFinancialAccountInd	0	0
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt	8	40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt	9	40.00
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/OtherCompensationAmt	2	0
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt	5	900
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IRS990/Form990PartVIISectionAGrp/PersonNm	2	MARK VALCOVSKY
IRS990/Form990PartVIISectionAGrp/PersonNm	3	PATRICK TOFIL
IRS990/Form990PartVIISectionAGrp/PersonNm	4	DAVID NORMAN
IRS990/Form990PartVIISectionAGrp/PersonNm	5	GALE BETTERLEY
IRS990/Form990PartVIISectionAGrp/PersonNm	6	ANTHONY MALORNI
IRS990/Form990PartVIISectionAGrp/PersonNm	7	CHRISTOPHER REEHER
IRS990/Form990PartVIISectionAGrp/PersonNm	8	JIM WILSON
IRS990/Form990PartVIISectionAGrp/PersonNm	9	JOHN GUYER
IRS990/Form990PartVIISectionAGrp/PersonNm	10	DEBRA SKUL
IRS990/Form990PartVIISectionAGrp/PersonNm	11	RYAN HOUGH
IRS990/Form990PartVIISectionAGrp/PersonNm	12	ERICA RICHLEY
IRS990/Form990PartVIISectionAGrp/PersonNm	13	GERALD HORAK
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IRS990/Form990PartVIISectionAGrp/TitleTxt	9	CEO
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IRS990/Form990PartVIISectionAGrp/TitleTxt	12	EXEC. DIR OF SPECIAL EDUCA
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IRS990/InformationTechnologyGrp/ProgramServicesAmt	0	503737
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IRS990/InterestGrp/ProgramServicesAmt	0	66715
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IRS990/IRPDocumentCnt	0	94
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IRS990/LobbyingActivitiesInd	0	0
IRS990/LocalChaptersInd	0	0
IRS990/MaterialDiversionOrMisuseInd	0	0
IRS990/MembersOrStockholdersInd	0	1
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IRS990/MinutesOfCommitteesInd	0	0
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IRS990/OccupancyGrp/ProgramServicesAmt	0	2920272
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IRS990/OfficeExpensesGrp/ProgramServicesAmt	0	2490716
IRS990/OfficeExpensesGrp/TotalAmt	0	2555163
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IRS990/OperateHospitalInd	0	0
IRS990/Organization501c3Ind	0	X
IRS990/OrganizationFollowsSFAS117Ind	0	X
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IRS990/OtherAssetsTotalGrp/EOYAmt	0	168520
IRS990/OtherChangesInNetAssetsAmt	0	0
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IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt	0	2733804
IRS990/OtherEmployeeBenefitsGrp/TotalAmt	0	3110247
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IRS990/OtherExpensesGrp/Desc	1	SHIRTS & UNIFORMS
IRS990/OtherExpensesGrp/Desc	2	MISCELLANEOUS
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt	1	4189
IRS990/OtherExpensesGrp/ProgramServicesAmt	0	158603
IRS990/OtherExpensesGrp/ProgramServicesAmt	1	15268
IRS990/OtherExpensesGrp/ProgramServicesAmt	2	187
IRS990/OtherExpensesGrp/TotalAmt	0	185083
IRS990/OtherExpensesGrp/TotalAmt	1	15268
IRS990/OtherExpensesGrp/TotalAmt	2	4376
IRS990/OtherRevenueMiscGrp/BusinessCd	0	900099
IRS990/OtherRevenueMiscGrp/Desc	0	MISCELLANEOUS REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt	0	336533
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IRS990/OtherRevenueTotalAmt	0	336533
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IRS990/OthNotesLoansReceivableNetGrp/BOYAmt	0	153584
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt	0	0
IRS990/PartialLiquidationInd	0	0
IRS990/PayPremiumsPrsnlBnftCntrctInd	0	0
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt	0	203996
IRS990/PayrollTaxesGrp/ProgramServicesAmt	0	1222707
IRS990/PayrollTaxesGrp/TotalAmt	0	1426703
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IRS990/PensionPlanContributionsGrp/ProgramServicesAmt	0	3428472
IRS990/PensionPlanContributionsGrp/TotalAmt	0	3386750
IRS990/PoliticalCampaignActyInd	0	0
IRS990/PrincipalOfficerNm	0	JOHN GUYER
IRS990/ProfessionalFundraisingInd	0	0
IRS990/ProgramServiceRevenueGrp/BusinessCd	0	900099
IRS990/ProgramServiceRevenueGrp/Desc	0	MANAGEMENT SERVICES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt	0	53643676
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt	0	53643676
IRS990/ProhibitedTaxShelterTransInd	0	0
IRS990/PYBenefitsPaidToMembersAmt	0	0
IRS990/PYContributionsGrantsAmt	0	6404
IRS990/PYExcessBenefitTransInd	0	0
IRS990/PYGrantsAndSimilarPaidAmt	0	0
IRS990/PYInvestmentIncomeAmt	0	-9081
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IRS990/PYOtherRevenueAmt	0	194688
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IRS990/PYRevenuesLessExpensesAmt	0	2228027
IRS990/PYSalariesCompEmpBnftPaidAmt	0	39272331
IRS990/PYTotalExpensesAmt	0	51309839
IRS990/PYTotalProfFndrsngExpnsAmt	0	0
IRS990/PYTotalRevenueAmt	0	53537866
IRS990/QuidProQuoContributionsInd	0	0
IRS990/RcvFndsToPayPrsnlBnftCntrctInd	0	0
IRS990/ReconcilationRevenueExpnssAmt	0	8432615
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	53980209
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.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc	2	SCHEDULE A, PART IV, SECTION E, LINE 2A
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IRS990ScheduleA/SupportedOrganizationsTotalCnt	0	24
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IRS990ScheduleA/SupportedOrgInformationGrp/EIN	1	341948225
IRS990ScheduleA/SupportedOrgInformationGrp/EIN	2	341917946
IRS990ScheduleA/SupportedOrgInformationGrp/EIN	3	341917949
IRS990ScheduleA/SupportedOrgInformationGrp/EIN	4	341948227
IRS990ScheduleA/SupportedOrgInformationGrp/EIN	5	341948228
IRS990ScheduleA/SupportedOrgInformationGrp/EIN	6	731685336
IRS990ScheduleA/SupportedOrgInformationGrp/EIN	7	731685537
IRS990ScheduleA/SupportedOrgInformationGrp/EIN	8	731685342
IRS990ScheduleA/SupportedOrgInformationGrp/EIN	9	201438174
IRS990ScheduleA/SupportedOrgInformationGrp/EIN	10	731685363
IRS990ScheduleA/SupportedOrgInformationGrp/EIN	11	731685338
IRS990ScheduleA/SupportedOrgInformationGrp/EIN	12	731685340
IRS990ScheduleA/SupportedOrgInformationGrp/EIN	13	201437998
IRS990ScheduleA/SupportedOrgInformationGrp/EIN	14	201437981
IRS990ScheduleA/SupportedOrgInformationGrp/EIN	15	201438064
IRS990ScheduleA/SupportedOrgInformationGrp/EIN	16	731685359
IRS990ScheduleA/SupportedOrgInformationGrp/EIN	17	731685361
IRS990ScheduleA/SupportedOrgInformationGrp/EIN	18	201437758
IRS990ScheduleA/SupportedOrgInformationGrp/EIN	19	731685360
IRS990ScheduleA/SupportedOrgInformationGrp/EIN	20	201437962
IRS990ScheduleA/SupportedOrgInformationGrp/EIN	21	201438037
IRS990ScheduleA/SupportedOrgInformationGrp/EIN	22	201438141
IRS990ScheduleA/SupportedOrgInformationGrp/EIN	23	201438260
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd	0	0

Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing

Assets: $30,072,018
Liabilities: $2,526,607
Net assets: $27,545,411
Revenue: $53,985,569
Expenses: $45,552,954
Net income: $8,432,615

	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
2019Detailed filing. Detailed filing data is available for this year.	$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
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$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