To educate and rehabilitate adjudicated youth.

501(c)(3) charity; gifts are tax-deductible.
92¢ of each $1 spent went to programs.
$449K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 6
filings with a surplus
Average surplus $500K a year · 3% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
92%
of spending
Looks good: 92% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$449K
to officers and key staff · 2% of spending
Looks good: pay to officers and key staff is 2% of spending; 15% or less.
Pt VII · Sec A
3 mo
of spending, in cash
Looks good: 3.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $20K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$7.5M
61% of total assets
Fine: liabilities are 61% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$17.8M
Spent
$18.6M
To programs
92%
Net assets
$4.7M
By yearFY2020–FY2025
Revenue
$17.8M
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$17.8M
FY2021$14.5M
FY2022$14.1M
FY2023$15.9M
FY2024$20.2M
FY2025$19.6M
Expenses
$18.6M
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$18.6M
FY2021$12.2M
FY2022$14.1M
FY2023$15.7M
FY2024$19.1M
FY2025$19.3M
Net assets
$4.7M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$4.7M
FY2021$7.0M
FY2022$7.0M
FY2023$7.2M
FY2024$8.3M
FY2025$8.5M

From the FY2020 Form 990 (year ending June 2020) · figures checked against the IRS filing · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Feb 2000.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

92 cents of each dollar spent went to programs.

Program services 92% · $17.0M Management & general 8% · $1.6M

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

12 people listed on the 990; $449K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
$134,362Pt VII · Sec A
$120,853Pt VII · Sec A
Former Executive Director
$114,058Pt VII · Sec A
Executive Director
$80,100Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

William Sharpe’s $140K as Varsity Basketball Coach is at the 12th percentile of top reported officer pay among 3683 $10–100M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Salvador Costanzo——$139,814———
William Sharpe$139,625$127,322$122,746——$120,853
Samuel Costanzo———$123,201$134,791$134,362
John McCloud—————$114,058
Dane Bargerstock$102,218—————
Rindi Zihmer$101,438—————
Harold Stasik$95,521$89,741$86,890—$84,538$80,100
Harry Stasik———$86,115——

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Educates and rehabilitates adjudicated youth.

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Provided by the organization

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3 programs · $17.0M · in their own filed words · FY2019
01

Inpatient drug and alcohol program providing educational and rehabilitative services to adjudicated youth

$10.2Mprogram expense
02

Residential treatment program providing educational and rehabilitative services to adjudicated youth.

$6.2Mprogram expense
03

Safe harbor program providing residential facility for males in need of emergency care services.

$594Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2023
Csc Academy INCFY2023$11K
Total grants receivedfrom 2 funders$20K

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$17.8M
Ln 12
Fees for servicesLn 2g$17.2M
Gifts and grantsLn 1h$461K
Investment incomeLn 3$101K
Money outPt IX
$18.6M
Ln 25
Programscol B$17.0M
Managementcol C$1.6M
Owns and owesPt X
$4.7M
net assets · Ln 32
Cash and savingsLn 1–2$4.8M
Total assetsLn 16$12.2M
LiabilitiesLn 26$7.5M
PeoplePt VI, VII
12
listed · VII A
PaidVII A4
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$461K
Government grantsLn 1e$461K
Fees for servicesLn 2g$17.2M
Investment incomeLn 3$101K
Other incomeLn 4–11$54K
Gains on assetsLn 7$7K
Total revenueLn 12$17.8M
Assets in detailPt X, end of year
CashLn 1$4.8M
Cash and savings togetherLn 1–2$4.8M
Land, buildings, equipmentLn 10c$2.4M
Total assetsLn 16$12.2M
LiabilitiesLn 26$7.5M
Net assetsLn 32$4.7M
OperationsPt I, VI
EmployeesI 5209
VolunteersI 67
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$975K$4.8M
Land, buildings, equipmentLn 10c$2.7M$2.4M
Total assetsLn 16$10.2M$12.2M
LiabilitiesLn 26$4.7M$7.5M
Net assetsLn 32$5.5M$4.7M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$242K$223K$19K
Pay of disqualified personsLn 6$135K$124K$11K
Other salaries and wagesLn 7$8.6M$7.9M$670K
Other employee benefitsLn 9$910K$835K$74K
Payroll taxesLn 10$765K$702K$62K
Legal feesLn 11b$234K$30K$204K
Accounting feesLn 11c$19K$2K$17K
Lobbying feesLn 11d$68K$68K
Other fees for servicesLn 11g$2.5M$2.5M
Advertising and promotionLn 12$134K$134K
Office expensesLn 13$288K$215K$73K
OccupancyLn 16$619K$520K$99K
InterestLn 20$91K$91K
Depreciation, depletion and amortizationLn 22$588K$535K$53K
InsuranceLn 23$1.1M$1.0M$103K
Other expenses (24a–d)Ln 24$2.3M$2.2M$85K
All other expensesLn 24e$24K$11K$14K
Total functional expensesLn 25$18.6M$17.0M$1.6M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $19.6M$19.3M$251K$8.5M 990 PDF
FY2024 $20.2M$19.1M$1.1M$8.3M 990 PDF
FY2023 $15.9M$15.7M$111K$7.2M 990 PDF
FY2022 $14.1M$14.1M$56K$7.0M 990 PDF
FY2021 $14.5M$12.2M$2.3M$7.0M 990 PDF
FY2020 Viewing $17.8M$18.6M−$812K$4.7M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2020 990 (6 parts)
Part I · Summary $17,789,163 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $453,721$460,903
I-9 Program service revenuePrior year $19,585,949$17,173,025
I-10 Investment incomePrior year $107,789$100,895
I-11 Other revenuePrior year $11,512$54,340
I-12 Total revenuePrior year $20,158,971$17,789,163
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $10,748,071$10,626,095
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $9,179,709$7,974,951
I-18 Total expensesPrior year $19,927,780$18,601,046
I-19 Revenue less expensesPrior year $231,191−$811,883
Part VI · Governance 7 of 7 board members independent, 1 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $17,789,163 across 7 lines filed
VIII-1e Government grants$460,903
VIII-1h Total contributions, gifts and grants$460,903
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $17,173,025$17,173,025
VIII-3 Investment incomeExcluded from tax $93,815$93,815
VIII-7 Net gain or loss on sales of assetsExcluded from tax $7,080$7,080
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $54,340$54,340
VIII-12 Total revenueRelated to mission $17,173,025 · Unrelated business $0 · Excluded from tax $155,235$17,789,163
Part IX · Statement of functional expenses $18,601,046 across 17 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $223,123 · Management $19,017$242,140
IX-6 Pay of disqualified personsPrograms $123,935 · Management $10,583$134,518
IX-7 Other salaries and wagesPrograms $7,904,950 · Management $670,040$8,574,990
IX-9 Other employee benefitsPrograms $835,471 · Management $74,264$909,735
IX-10 Payroll taxesPrograms $702,287 · Management $62,425$764,712
IX-11b Legal feesPrograms $30,027 · Management $203,830$233,857
IX-11c Accounting feesPrograms $1,870 · Management $16,914$18,784
IX-11d Lobbying feesManagement $67,766$67,766
IX-11g Other fees for servicesPrograms $2,518,874$2,518,874
IX-12 Advertising and promotionPrograms $134,402$134,402
IX-13 Office expensesPrograms $215,036 · Management $73,137$288,173
IX-16 OccupancyPrograms $520,245 · Management $98,678$618,923
IX-20 InterestPrograms $90,711$90,711
IX-22 Depreciation, depletion and amortizationPrograms $534,963 · Management $52,868$587,831
IX-23 InsurancePrograms $1,006,542 · Management $103,374$1,109,916
IX-24 Other expenses (24a–d)Programs $2,196,227 · Management $85,205$2,281,432
IX-24e All other expensesPrograms $10,525 · Management $13,757$24,282
IX-25 Total functional expensesPrograms $17,049,188 · Management $1,551,858 · Fundraising $0$18,601,046
Part X · Balance sheet $12,154,037 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $975,093$4,769,850
X-3 Pledges and grants receivableStart of year $52,928$213,284
X-4 Accounts receivableStart of year $6,026,656$4,298,787
X-9 Prepaid expenses and deferred chargesStart of year $396,177$445,585
X-10c Land, buildings and equipment, netStart of year $2,739,768$2,426,531
X-16 Total assetsStart of year $10,191,426$12,154,037
X-17 Accounts payable and accrued expensesStart of year $2,938,222$2,764,091
X-19 Deferred revenue$2,037,600
X-25 Other liabilitiesStart of year $1,262,259$2,336,880
X-26 Total liabilitiesStart of year $4,689,483$7,463,977
X-27 Net assets without donor restrictionsStart of year $5,501,943$4,690,060
X-32 Total net assets or fund balancesStart of year $5,501,943$4,690,060
X-33 Total liabilities and net assetsStart of year $10,191,426$12,154,037
Part XI · Reconciliation of net assets $4,690,060 net assets at year end
XI-1 Total revenue$17,789,163
XI-2 Total expenses$18,601,046
XI-3 Revenue less expenses−$811,883
XI-4 Net assets at start of year$5,501,943
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$4,690,060

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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