2021-05-14T08:57:01-05:00 2020-06-30 410746749 CLIFTONLARSONALLEN LLP 4334 MUNSON STREET SUITE 200 CANTON OH 44718 990 2019-07-01 731685337 SUMMIT ACADEMY COMMUNITY SCHOOL - COLUMBUS - C/O SUMMIT ACADEMY MANAGEMENT SUMM 3306708470 2791 MOGADORE ROAD AKRON OH 44312 MARK VLACOVSKY VICE PRESIDENT OF FINANCE & CFO 3306708470 2021-05-13 1 JENNIFER COLEMAN P00743188 3304972000 2021-05-13 2019 2022-09-23 18:48:47Z MARK VLACOVSKY 2791 MOGADORE ROAD AKRON OH 44312 982622 0 X SUMMITACADEMIES.COM X 2003 OH SUMMIT ACADEMY SCHOOLS BUILD HOPE, SUCCESS, AND WELL-BEING THROUGH ADVOCACY AND EDUCATION FOR CHILDREN WITH SPECIAL NEEDS 6 0 0 0 0 0 803758 899576 149261 66567 0 0 3823 16479 956842 982622 0 0 0 0 0 0 0 0 0 789334 946050 789334 946050 167508 36572 637564 541942 2118026 1985832 -1480462 -1443890 SUMMIT ACADEMY SCHOOLS BUILD HOPE, SUCCESS, AND WELL-BEING THROUGH ADVOCACY AND EDUCATION FOR CHILDREN WITH SPECIAL NEEDS. 0 0 822890 83046 SUMMIT ACADEMY SCHOOLS PROVIDE A NURTURING EDUCATIONAL ENVIRONMENT FOR MORE THAN 2,000 STUDENTS. ONE THIRD OF THESE STUDENTS ARE ON THE AUTISM SPECTRUM, ANOTHER THIRD ARE ATTENTION DEFICIT DISORDER, AND THE REMAINING THIRD ARE EMOTIONALLY DISTURBED. IN ADDITION TO OUR HIGHLY SPECIALIZED CURRICULUM, OUR STUDENTS ARE INVOLVED IN THERAPEUTIC MARTIAL ARTS, EDUCATIONAL FIELD TRIPS, SCOUTING AND OUTDOOR EXPERIENTIAL LEARNING. 822890 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 6 0 0 1 0 0 0 0 0 1 0 0 0 0 1 1 1 1 1 0 0 0 OH X X SUMMIT ACADEMY MANAGEMENT - ATTN MARK VLACOVSKY 3306708470 2791 MOGADORE ROAD AKRON OH 44312 LAURA COUFALIK BOARD MEMBER 0.50 1.50 X 0 1750 0 LARENCE BERENS BOARD MEMBER 0.50 1.00 X 0 1750 0 ERIN BENTZ BOARD MEMBER 0.50 2.00 X 0 2750 0 BRIAN MCMICHAEL BOARD MEMBER 0.50 1.00 X 0 1125 0 ANTHON C BROOKS BOARD MEMBER 0.50 1.00 X 0 1750 0 TERRY N KLEMAN BOARD MEMBER 0.50 1.00 X 0 1750 0 AMBER SHAEFFER TREASURER 1.00 40.00 X 0 94250 34645 CHRISTOPHER REEHER CHIEF TECHNOLOGY AND FACILITIES OFFICER 1.00 40.00 X 0 115573 33898 DEBRA SKUL CHIEF OF ACADEMICS 1.00 40.00 X 0 130161 48764 JAMES WILSON CFO 1.00 40.00 X 0 133978 32175 JOHN GUYER CEO 1.00 40.00 X 0 168219 40393 MARK MICHAEL DIRECTOR OF OPERATIONS 1.00 40.00 X 0 105958 45065 RYAN HOUGH CHRO 1.00 40.00 X 0 80949 19448 ERICA RICHLEY DIRECTOR OF SPECIAL EDUCATION 1.00 40.00 X 0 102573 36234 GERALD R HORAK FORMER CEO 0.00 40.00 X 0 33333 0 0 975869 290622 0 1 1 0 0 899576 899576 MEDICAID REVENUE 611710 65544 65544 MATERIALS AND FEES 611710 1023 1023 66567 OTHER OPERATING REVENU 611710 16479 16479 16479 982622 83046 0 0 945930 822770 123160 OTHER OPERATING EXPENES 120 120 946050 822890 123160 0 231620 281834 405944 260108 637564 541942 231620 281834 1886406 1703998 2118026 1985832 X 0 0 0 0 -1480462 -1443890 -1480462 -1443890 637564 541942 36572 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 DEFERRED OUTFLOWS OF RESOURCES - PENSION 210537 OTHER NON-CURRENT ASSETS 49571 260108 NET PENSION LIABILITY 1189698 DEFERRED INFLOWS OF RESOURCES - PENSION 514300 1703998 X 982622 0 982622 0 982622 946050 0 946050 0 946050 PART X, LINE 2: EFFECTIVE NOVEMBER 17, 2003 THE SCHOOL WAS GRANTED ITS STATUS AS A TAX EXEMPT, NON-PROFIT ORGANIZATION UNDER INTERNAL REVENUE CODE SECTION 501(C) (3). GENERALLY ACCEPTED ACCOUNTING PRINCIPLES REQUIRE THE SCHOOL TO EVALUATE THE LEVEL OF UNCERTAINTY RELATED TO WHETHER TAX POSITIONS TAKEN WILL BE SUSTAINED UPON EXAMINATION. ANY POSITIONS TAKEN THAT DO NOT MEET THE MORE-LIKELY-THAN-NOT THRESHOLD MUST BE QUANTIFIED AND RECORDED AS A LIABILITY FOR UNRECOGNIZED TAX BENEFITS IN THE ACCOMPANYING STATEMENTS OF FINANCIAL POSITION ALONG WITH INTEREST AND PENALTIES THAT WOULD BE PAYABLE TO THE TAXING AUTHORITIES UPON EXAMINATION. MANAGEMENT BELIEVES THAT NONE OF THE TAX POSITIONS TAKEN WOULD MATERIALLY IMPACT THE FINANCIAL STATEMENTS, AND NO SUCH LIABILITIES HAVE BEEN RECORDED. 1 1 1 1 0 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 SUMMIT ACADEMY'S NONDISCRIMINATION POLICY APPEARS ON ALL WRITTEN MARKETING AND PROMOTIONAL MATERIALS, AS WELL AS APPEARING AT THE BOTTOM OF THE COMPANY'S WEB-SITE. SCHEDULE E, PART I, LINE 4 THE ORGANIZATION DOES NOT AWARD SCHOLARSHIPS OR OTHER FINANCIAL ASSISTANCE. SCHEDULE E, PART I, LINE 6 THE ORGANIZATION RECEIVES BASIC AID FROM THE STATE OF OHIO, AS WELL AS ADDITIONAL ASSISTANCE FOR SPECIAL EDUCATION STUDENTS X 0 0 0 0 0 0 0 0 0 DEBRA SKUL CHIEF OF ACADEMICS 0 130161 0 0 0 0 0 36445 0 12319 0 178925 0 0 JAMES WILSON CFO 0 133978 0 0 0 0 0 32155 0 20 0 166153 0 0 JOHN GUYER CEO 0 168219 0 0 0 0 0 40373 0 20 0 208612 0 0 MARK MICHAEL DIRECTOR OF OPERATIONS 0 105958 0 0 0 0 0 25430 0 19635 0 151023 0 0 GERALD R HORAK FORMER CEO 0 33333 0 0 0 0 0 0 0 0 0 33333 0 0 FORM 990, PART VI, SECTION A, LINE 3 IN EXCHANGE FOR 100% OF ALL SCHOOL REVENUE, SUMMIT ACADEMY MANAGEMENT (SAM) IS RESPONSIBLE FOR ALL COSTS AND MOST DAY-TO-DAY DECISIONS ASSOCIATED WITH OPERATING THE SCHOOL. SUCH COSTS AND DECISION AREAS INCLUDE, BUT ARE NOT LIMITED TO: PERSONNEL (ALL TEACHING AND ADMINISTRATIVE PERSONNEL ARE EMPLOYEES OF SAM); INSURANCE; PENSION AND RETIREMENT BENEFITS; CURRICULUM MATERIALS, TEXTBOOKS, COMPUTERS AND OTHER EQUIPMENT, SOFTWARE, AND SUPPLIES; AS WELL AS UTILITIES, JANITORIAL SERVICES, LEGAL AND FINANCIAL MANAGEMENT SERVICES. SAM IS ALSO RESPONSIBLE FOR PROVIDING AND MAINTAINING THE SCHOOL'S EDUCATIONAL FACILITY. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE COMPLETED FORM 990 AND RELATED SCHEDULES ARE REVIEWED BY THE TREASURER OF SUMMIT ACADEMY MANAGEMENT. AFTER ELECTRONIC SUBMISSION TO THE IRS, THE TREASURER WILL NOTIFY THE BOARD MEMBERS THE RETURN WILL BE AVAILABLE UPON REQUEST. FORM 990, PART VI, SECTION B, LINE 12C IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE BOARD MEMBERS AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER THE PRESENTATION TO THE GOVERNING BOARD OR COMMITTEE MEETING, HE/SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. THE CHAIRPERSON OF THE GOVERNING BOARD OR COMMITTEE SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER EXERCISING DUE DILIGENCE, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE WHETHER THE SCHOOL CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED BOARD MEMBERS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE SCHOOL'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION IT SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. EACH BOARD MEMBER, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, READ AND UNDERSTANDS THE POLICY, AND AGREED TO COMPLY WITH THE POLICY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION WILL MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. SUMMIT ACADEMY MANAGEMENT 2791 MOGADORE ROAD AKRON OH 44312 341938197 MANAGEMENT SERVICES OH 501(C)(3) LINE 2 0 SUMMIT ACADEMY AKRON ELEMENTARY SCHOOL 2791 MOGADORE ROAD AKRON OH 44312 341879407 SCHOOL OH 501(C)(3) LINE 2 0 SUMMIT ACADEMY AKRON MIDDLE SCHOOL 2791 MOGADORE ROAD AKRON OH 44312 341948225 SCHOOL OH 501(C)(3) LINE 2 0 SUMMIT ACADEMY SECONDARY SCHOOL - AKRON 2791 MOGADORE ROAD AKRON OH 44312 731685359 SCHOOL OH 501(C)(3) LINE 2 0 SUMMIT ACADEMY COMMUNITY SCHOOL FOR ALTERNATIVE LEARNERS - CANTON 2791 MOGADORE ROAD AKRON OH 44312 341917946 SCHOOL OH 501(C)(3) LINE 2 0 SUMMIT ACADEMY SECONDARY SCHOOL - CANTON 2791 MOGADORE ROAD AKRON OH 44312 731685361 SCHOOL OH 501(C)(3) LINE 2 0 SUMMIT ACADEMY COMMUNITY SCHOOL - CINCINNATI 2791 MOGADORE ROAD AKRON OH 44312 731685336 SCHOOL OH 501(C)(3) LINE 2 0 SUMMIT ACADEMY TRANSITION HIGH SCHOOL - CINCINNATI 2791 MOGADORE ROAD AKRON OH 44312 201437962 SCHOOL OH 501(C)(3) LINE 2 0 SUMMIT ACADEMY MIDDLE SCHOOL - COLUMBUS 2791 MOGADORE ROAD AKRON OH 44312 201437998 SCHOOL OH 501(C)(3) LINE 2 0 SUMMIT ACADEMY TRANSITION HIGH SCHOOL - COLUMBUS 2791 MOGADORE ROAD AKRON OH 44312 201438037 SCHOOL OH 501(C)(3) LINE 2 0 SUMMIT ACADEMY COMMUNITY SCHOOL - DAYTON 2791 MOGADORE ROAD AKRON OH 44312 731685342 SCHOOL OH 501(C)(3) LINE 2 0 SUMMIT ACADEMY TRANSITION HIGH SCHOOL - DAYTON 2791 MOGADORE ROAD AKRON OH 44312 201438141 SCHOOL OH 501(C)(3) LINE 2 0 SUMMIT ACADEMY COMMUNITY SCHOOL FOR ALTERNATIVE LEARNERS - LORAIN 2791 MOGADORE ROAD AKRON OH 44312 341917949 SCHOOL OH 501(C)(3) LINE 2 0 SUMMIT ACADEMY MIDDLE SCHOOL - LORAIN 2791 MOGADORE ROAD AKRON OH 44312 201437981 SCHOOL OH 501(C)(3) LINE 2 0 SUMMIT ACADEMY - TOLEDO 2791 MOGADORE ROAD AKRON OH 44312 731685362 SCHOOL OH 501(C)(3) LINE 2 0 SUMMIT ACADEMY COMMUNITY SCHOOL FOR ALTERNATIVE LEARNERS - MIDDLETOWN 2791 MOGADORE ROAD AKRON OH 44312 341948227 SCHOOL OH 501(C)(3) LINE 2 0 SUMMIT ACADEMY SECONDARY SCHOOL - MIDDLETOWN 2791 MOGADORE ROAD AKRON OH 44312 201437758 SCHOOL OH 501(C)(3) LINE 2 0 SUMMIT ACADEMY COMMUNITY SCHOOL - PAINESVILLE 2791 MOGADORE ROAD AKRON OH 44312 201438174 SCHOOL OH 501(C)(3) LINE 2 0 SUMMIT ACADEMY COMMUNITY SCHOOL - PARMA 2791 MOGADORE ROAD AKRON OH 44312 731685363 SCHOOL OH 501(C)(3) LINE 2 0 SUMMIT ACADEMY COMMUNITY SCHOOL - TOLEDO 2791 MOGADORE ROAD AKRON OH 44312 731685338 SCHOOL OH 501(C)(3) LINE 2 0 SUMMIT ACADEMY TOLEDO LEARNING CENTER 2791 MOGADORE ROAD AKRON OH 44312 201437706 SCHOOL OH 501(C)(3) LINE 2 0 SUMMIT ACADEMY COMMUNITY SCHOOL - WARREN 2791 MOGADORE ROAD AKRON OH 44312 731685340 SCHOOL OH 501(C)(3) LINE 2 0 SUMMIT ACADEMY MIDDLE SCHOOL - WARREN 2791 MOGADORE ROAD AKRON OH 44312 201438064 SCHOOL OH 501(C)(3) LINE 2 0 SUMMIT ACADEMY COMMUNITY SCHOOL FOR ALTERNATIVE LEARNERS - XENIA 2791 MOGADORE ROAD AKRON OH 44312 341948228 SCHOOL OH 501(C)(3) LINE 2 0 SUMMIT ACADEMY MIDDLE SCHOOL - YOUNGSTOWN 2791 MOGADORE ROAD AKRON OH 44312 201438260 SCHOOL OH 501(C)(3) LINE 2 0 SUMMIT ACADEMY SECONDARY SCHOOL - YOUNGSTOWN 2791 MOGADORE ROAD AKRON OH 44312 731685360 SCHOOL OH 501(C)(3) LINE 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 SUMMIT ACADEMY MANAGEMENT P 945930