STRATEGY STUDIO / PUBLIC DATA EXPLORER

SUMMIT ACADEMY SECONDARY SCHOOL- MIDDLETOWN: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization
SUMMIT ACADEMY SECONDARY SCHOOL- MIDDLETOWN (EIN 20-1437758)
Tax period
2017-07-01 to 2018-06-30
Filed
2019-05-15
IRS object ID
201931359349308823
Schema version
2017v2.3
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2019-05-15T14:09:37-05:00ReturnTs
Tax Period End2018-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN410746749PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CLIFTONLARSONALLEN LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line14505 STEPHEN CIRCLE NW STE 200AddressLine1Txt
CityCANTONCityNm
State AbbreviationOHStateAbbreviationCd
ZIP44718ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2017-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN201437758EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SUMMIT ACADEMY SECONDARY SCHOOL -BusinessNameLine1Txt
Business Name Line2MIDDLETOWN C/O SUMMIT ACADEMY MANAGEMENTBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlSUMMBusinessNameControlTxt
Phone3306708470PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12791 MOGADORE ROADAddressLine1Txt
CityAKRONCityNm
State AbbreviationOHStateAbbreviationCd
ZIP44312ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonAMBER SHAEFFERPersonNm
Person TitleTREASURERPersonTitleTxt
Phone3306708470PhoneNum
Signature2019-05-15SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonLISA HILLINGPreparerPersonNm
PTINP01624111PTIN
Phone3304972000PhoneNum
Preparation2019-05-09PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address67.137.57.251IPv4AddressTxt
FieldValueIRS element (for citing)
IP2019-05-15IPDt
IP Tm13:18:08IPTm
IP TimezoneEDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id08DA00D0E1A1DB2A638748965ED43C4379D5EC68AtSubmissionCreationDeviceId
At Submission Filing Device Id08DA00D0E1A1DB2A638748965ED43C4379D5EC68AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2017TaxYr
Build TS2019-02-21 02:37:17ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerAMBER SHAEFFERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line12791 MOGADORE ROADAddressLine1Txt
CityAKRONCityNm
State AbbreviationOHStateAbbreviationCd
ZIP44312ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$2,382,837GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressSUMMITACADEMIES.COMWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2004FormationYr
Legal Domicile StateOHLegalDomicileStateCd
Activity Or MissionTHE SUMMIT ACADEMY SCHOOLS BUILD HOPE, SUCCESS, AND WELL-BEING THROUGH ADVOCACY AND EDUCATION FOR CHILDREN WITH SPECIAL NEEDS.ActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$1,902,503PYContributionsGrantsAmt
CY Contributions Grants$2,348,735CYContributionsGrantsAmt
PY Program Service Revenue$62,702PYProgramServiceRevenueAmt
CY Program Service Revenue$27,738CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$4,748PYOtherRevenueAmt
CY Other Revenue$6,364CYOtherRevenueAmt
PY Total Revenue$1,969,953PYTotalRevenueAmt
CY Total Revenue$2,382,837CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$2,044,834PYOtherExpensesAmt
CY Other Expenses$1,491,563CYOtherExpensesAmt
PY Total Expenses$2,044,834PYTotalExpensesAmt
CY Total Expenses$1,491,563CYTotalExpensesAmt
PY Revenues Less Expenses-$74,881PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$891,274CYRevenuesLessExpensesAmt
Total Assets BOY$819,109TotalAssetsBOYAmt
Total Assets EOY$1,306,197TotalAssetsEOYAmt
Total Liabilities BOY$2,957,936TotalLiabilitiesBOYAmt
Total Liabilities EOY$3,087,773TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY-$2,138,827NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY-$1,781,576NetAssetsOrFundBalancesEOYAmt
MissionTHE SUMMIT ACADEMY SCHOOLS BUILD HOPE, SUCCESS, AND WELL-BEING THROUGH ADVOCACY AND EDUCATION FOR CHILDREN WITH SPECIAL NEEDS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$1,282,761ExpenseAmt
Revenue$34,102RevenueAmt
DescSUMMIT 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 ADDTITION TO OUR HIGHLY SPECIALIZED CURRICULUM, OUR STUDENTS ARE INVOLVED IN THERAPEUTIC MARTIAL ARTS, EDUCATIONAL FIELD TRIPS, SCOUTING AND OUTDOOR EXPERIENTIAL LEARNING.Desc
Total Program Service Expenses$1,282,761TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School OperatingYes (1)SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (1)DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of Committees0MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn Body0Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldOHStatesWhereCopyOfReturnIsFldCd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SUMMIT ACADEMY MANAGEMENT - ATTN AMBER SHAEFFERBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone3306708470PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12791 MOGADORE ROADAddressLine1Txt
CityAKRONCityNm
State AbbreviationOHStateAbbreviationCd
ZIP44312ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerIndHighest Compensated EmployeeHighestCompensatedEmployeeInd
ANDERSON SHON P
BOARD MEMBER0.50Yes (X)$0$1,125$0
FREY JENNIFER B
BOARD MEMBER0.50Yes (X)$0$2,375$0
GIBNEY DAVID M
BOARD MEMBER0.50Yes (X)$0$2,250$0
JACOBSON JESSICA
BOARD MEMBER0.50Yes (X)$0$1,000$0
ROTH BRIAN C
BOARD MEMBER0.50Yes (X)$0$2,250$0
SIEGMAN TRACY A
BOARD MEMBER0.50Yes (X)$0$125$0
ZAPATA FAUSTINO
BOARD MEMBER0.50Yes (X)$0$125$0
SKUL DEBRA
CHIEF OF ACADEMICS40.00$0$133,401$47,243Yes (X)
HORAK GERALD R
FORMER CEO40.00$0$236,111$64,222Yes (X)
CHRISTOPHER REEHER
CHIEF TECHNOLOGY AND FACILITIES OFFICER40.00$0$110,838$43,945Yes (X)
SHAEFFER AMBER
TREASURER40.00$0$107,044$25,160Yes (X)
JOHN GUYER
EXECUTIVE SENIOR VP40.00$0$147,694$37,519Yes (X)
BARBARA DANFORTH
CEO40.00$0$200,000$50,019Yes (X)
JAMES WILSON
CFO40.00$0$63,065$15,785Yes (X)
RYAN HOUGH
CHRO40.00$0$106,291$30,199Yes (X)
JOSEPH BOVE
DIRECTOR OF MARTIAL ARTS40.00$0$100,063$32,952Yes (X)
ERICA RICHLEY
DIRECTOR OF SPECIAL EDUCAT40.00$0$106,293$19,861Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$1,320,050TotReportableCompRltdOrgAmt
Total Other Compensation$366,905TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Government Grants$2,348,735GovernmentGrantsAmt
Total Contributions$2,348,735TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MEDICAID REVENUE611710$17,080$17,080
MATERIALS AND FEES611710$6,390$6,390
FOOD SERVICE721000$4,268$4,268
FieldValueIRS element (for citing)
Total Program Service Revenue$27,738TotalProgramServiceRevenueAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOTHER OPERATING REVENUDesc
Business611710BusinessCd
Total Revenue Column$6,364TotalRevenueColumnAmt
Related Or Exempt Func Income$6,364RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$6,364OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,382,837TotalRevenueColumnAmt
Related Or Exempt Func Income$34,102RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$1,491,442TotalAmt
Program Services$1,282,640ProgramServicesAmt
Management And General$208,802ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescOTHER OPERATING EXPENSEDesc
Total$121TotalAmt
Program Services$121ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,491,563TotalAmt
Program Services$1,282,761ProgramServicesAmt
Management And General$208,802ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$127,059BOYAmt
EOY$95,982EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$692,050BOYAmt
EOY$1,210,215EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$819,109BOYAmt
EOY$1,306,197EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$127,059BOYAmt
EOY$95,982EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,830,877BOYAmt
EOY$2,991,791EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,957,936BOYAmt
EOY$3,087,773EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY-$2,138,827BOYAmt
EOY-$1,781,576EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY-$2,138,827BOYAmt
EOY-$1,781,576EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$819,109BOYAmt
EOY$1,306,197EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$891,274ReconcilationRevenueExpnssAmt
Prior Period Adjustments-$534,023PriorPeriodAdjustmentsAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

FieldValueIRS element (for citing)
DescDEFERRED OUTFLOWS OF RESOURCES - PENSIONDesc
Book Value$1,210,215BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Other Assets$1,210,215TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
NET PENSION LIABILITY$2,789,370
DEFERRED INFLOWS OF RESOURCES - PENSION$202,421
FieldValueIRS element (for citing)
Total Liability$2,991,791TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$2,382,837TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$2,382,837RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$2,382,837TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$1,491,563TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$1,491,563ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$1,491,563TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationEFFECTIVE JULY 30, 2004, 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 FMANCIAL 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.ExplanationTxt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (1)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (1)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (1)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (1)MaintainRacialCompRecsInd
Maintain Scholarships Recs0MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (1)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (1)MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts0DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy0DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty0DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs0DiscriminateRaceSchsInd
Discriminate Race Educ Plcy0DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog0DiscriminateRaceAthltProgInd
Discriminate Race Other Acty0DiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (1)GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd0GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (1)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3SUMMIT 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 4THE ORGANIZATION DOES NOT AWARD SCHOLARSHIPS OR OTHER FINANCIAL ASSISTANCE.
SCHEDULE E, PART I, LINE 6THE ORGANIZATION RECEIVES BASIC AID FROM THE STATE OF OHIO AS WELL AS ADDITIONAL ASSISTANCE FOR SPECIAL EDUCATION STUDENTS.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (5 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
SKUL DEBRA
CHIEF OF ACADEMICS$0$133,401$0$0$0$0$0$37,264$0$9,979$0$180,644$0$0
HORAK GERALD R
FORMER CEO$0$236,111$0$0$0$0$0$64,222$0$0$0$300,333$0$0
CHRISTOPHER REEHER
CHIEF TECHNOLOGY AND FACILITIES OFFI$0$110,838$0$0$0$0$0$30,062$0$13,883$0$154,783$0$0
JOHN GUYER
EXECUTIVE SENIOR VP$0$147,694$0$0$0$0$0$37,500$0$19$0$185,213$0$0
BARBARA DANFORTH
CEO$0$200,000$0$0$0$0$0$50,000$0$19$0$250,019$0$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3IN 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 8BTHE ORGANIZATION DOES NOT HAVE COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION B, LINE 11BTHE 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 12CIN 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 19THE ORGANIZATION WILL MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART XII, LINE 2C:THE SELECTION PROCESS AND THE OVERSIGHT PROCESS HAS NOT CHANGED FROM LAST YEAR.
FORM 990, PART XI, LINE 8:FOR THE FISCAL YEAR ENDED JUNE 30, 2018, THE SCHOOL HAS IMPLEMENTED GOVERNMENTAL ACCOUNTING STANDARDS BOARD (GASB) STATEMENT NO. 75, ACCOUNTING AND FINANCIAL REPORTING FOR POSTEMPLOYMENT BENEFITS OTHER THAN PENSIONS. GASB STATEMENT NO. 75 REQUIRES RECOGNITION OF THE ENTIRE NET POSTEMPLOYMENT BENEFITS OTHER THAN PENSIONS (OTHER POSTEMPLOYMENT BENEFITS OR OPEB) LIABILITY AND A MORE COMPREHENSIVE MEASURE OF POSTEMPLOYMENT BENEFITS EXPENSE FOR OPEB PROVIDED TO THE EMPLOYEES OF STATE AND LOCAL GOVERNMENTAL EMPLOYERS THROUGH OPEB PLANS THAT ARE ADMINISTERED THROUGH TRUSTS OR EQUIVALENT ARRANGEMENTS. THE IMPLEMENTATION OF GASB STATEMENT NO. 75 RESULTED IN THE INCLUSION OF NET OPEB LIABILITY AND OPEB EXPENSE COMPONENTS ON THE ACCRUAL FINANCIAL STATEMENTS. THE PRIOR PERIOD ADJUSTMENT REPRESENTS THE EFFECT OF THIS IMPLEMENTATION.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (27 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtControlled OrganizationControlledOrganizationInd
SUMMIT ACADEMY MANAGEMENT
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SUMMIT ACADEMY AKRON ELEMENTARY SCHOOL
2791 MOGADORE ROADAKRONOH44312341879407SCHOOLOH501(C)(3)LINE 20
SUMMIT ACADEMY AKRON MIDDLE SCHOOL
2791 MOGADORE ROADAKRONOH44312341948225SCHOOLOH501(C)(3)LINE 20
SUMMIT ACADEMY SECONDARY SCHOOL - AKRON
2791 MOGADORE ROADAKRONOH44312731685359SCHOOLOH501(C)(3)LINE 20
SUMMIT ACADEMY COMMUNITY SCHOOL FOR ALTERNATIVE LEARNERS - CANTON
2791 MOGADORE ROADAKRONOH44312341917946SCHOOLOH501(C)(3)LINE 20
SUMMIT ACADEMY SECONDARY SCHOOL - CANTON
2791 MOGADORE ROADAKRONOH44312731685361SCHOOLOH501(C)(3)LINE 20
SUMMIT ACADEMY COMMUNITY SCHOOL - CINCINNATI
2791 MOGADORE ROADAKRONOH44312731685336SCHOOLOH501(C)(3)LINE 20
SUMMIT ACADEMY TRANSITION HIGH SCHOOL - CINCINNATI
2791 MOGADORE ROADAKRONOH44312201437962SCHOOLOH501(C)(3)LINE 20
SUMMIT ACADEMY COMMUNITY SCHOOL - COLUMBUS
2791 MOGADORE ROADAKRONOH44312731685337SCHOOLOH501(C)(3)LINE 20
SUMMIT ACADEMY MIDDLE SCHOOL - COLUMBUS
2791 MOGADORE ROADAKRONOH44312201437998SCHOOLOH501(C)(3)LINE 20
SUMMIT ACADEMY TRANSITION HIGH SCHOOL - COLUMBUS
2791 MOGADORE ROADAKRONOH44312201438037SCHOOLOH501(C)(3)LINE 20
SUMMIT ACADEMY COMMUNITY SCHOOL - DAYTON
2791 MOGADORE ROADAKRONOH44312731685342SCHOOLOH501(C)(3)LINE 20
SUMMIT ACADEMY TRANSITION HIGH SCHOOL - DAYTON
2791 MOGADORE ROADAKRONOH44312201438141SCHOOLOH501(C)(3)LINE 20
SUMMIT ACADEMY COMMUNITY SCHOOL FOR ALTERNATIVE LEARNERS - LORAIN
2791 MOGADORE ROADAKRONOH44312341917949SCHOOLOH501(C)(3)LINE 20
SUMMIT ACADEMY SCHOOL - LORAIN
2791 MOGADORE ROADAKRONOH44312201437981SCHOOLOH501(C)(3)LINE 20
SUMMIT ACADEMY - TOLEDO
2791 MOGADORE ROADAKRONOH44312731685362SCHOOLOH501(C)(3)LINE 20
SUMMIT ACADEMY COMMUNITY SCHOOL FOR ALTERNATIVE LEARNERS - MIDDLETOWN
2791 MOGADORE ROADAKRONOH44312341948227SCHOOLOH501(C)(3)LINE 20
SUMMIT ACADEMY COMMUNITY SCHOOL - PAINSVILLE
2791 MOGADORE ROADAKRONOH44312201438174SCHOOLOH501(C)(3)LINE 20
SUMMIT ACADEMY COMMUNITY SCHOOL - PARMA
2791 MOGADORE ROADAKRONOH44312731685363SCHOOLOH501(C)(3)LINE 20
SUMMIT ACADEMY COMMUNITY SCHOOL - TOLEDO
2791 MOGADORE ROADAKRONOH44312731685338SCHOOLOH501(C)(3)LINE 20
SUMMIT ACADEMY TOLEDO LEARNING CENTER
2791 MOGADORE ROADAKRONOH44312201437706SCHOOLOH501(C)(3)LINE 20
SUMMIT ACADEMY COMMUNITY SCHOOL - WARREN
2791 MOGADORE ROADAKRONOH44312731685340SCHOOLOH501(C)(3)LINE 20
SUMMIT ACADEMY MIDDLE SCHOOL - WARREN
2791 MOGADORE ROADAKRONOH44312201438064SCHOOLOH501(C)(3)LINE 20
SUMMIT ACADEMY COMMUNITY SCHOOL FOR ALTERNATIVE LEARNERS - XENIA
2791 MOGADORE ROADAKRONOH44312341948228SCHOOLOH501(C)(3)LINE 20
SUMMIT ACADEMY COMMUNITY SCHOOL OR ALTERNATIVE LEARNERS UNIVERSITY HT
2791 MOGADORE ROADAKRONOH44312341917947SCHOOLOH501(C)(3)LINE 20
SUMMIT ACADEMY MIDDLE SCHOOL - YOUNGSTOWN
2791 MOGADORE ROADAKRONOH44312201438260SCHOOLOH501(C)(3)LINE 20
SUMMIT ACADEMY SECONDARY SCHOOL - YOUNGSTOWN
2791 MOGADORE ROADAKRONOH44312731685360SCHOOLOH501(C)(3)LINE 20
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (1)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1SUMMIT ACADEMY MANAGEMENTBusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypePTransactionTypeTxt
Involved$1,491,442InvolvedAmt