2024-05-14T11:08:09-07:00 2023-06-30 990 2022-07-01 465443812 CAI LEARNING ACADEMY INC CAIL 6108413588 1390 RIDGEVIEW DRIVE ALLENTOWN PA 18104 JON TAGLIERI TREASURER 6108413588 2024-05-13 JON TAGLIERI XXX-XX-XXXX true 0 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z ANTHONY J SALVAGGIO 1390 RIDGEVIEW DRIVE ALLENTOWN PA 18104 3510619 false X WWW.CAILEARNINGACADEMY.ORG X 2013 PA THE CAI LEARNING ACADEMY IS A PRIVATE SCHOOL COMMITTED TO LEVERAGING FORWARD-THINKING TECHNOLOGY DRIVEN INSTRUCTION THAT MAKES LEARNING MORE EFFECTIVE AND WILL EQUIP STUDENTS WITH THE SKILLS NECESSARY FOR LIFE. 6 3 22 6 0 0 3161930 663495 0 -5337793 1708706 18568 24492 -2157295 2396693 123102 148358 0 925307 0 874 447726 530084 570828 1603749 -2728123 792944 43625583 46262159 8586 78150 43616997 46184009 X THE CAI LEARNING ACADEMY IS A PRIVATE SCHOOL COMMITTED TO LEVERAGING FORWARD-THINKING TECHNOLOGY DRIVEN INSTRUCTION THAT MAKES LEARNING MORE EFFECTIVE AND WILL EQUIP STUDENTS WITH THE SKILLS NECESSARY FOR LIFE. true false 1199884 0 0 EDUCATION SERVICES PROVIDED THROUGH A PRIVATE SCHOOL IN A LOW-INCOME SECTION OF ALLENTOWN, PA. THE SCHOOL'S EDUCATIONAL PROGRAM USED LEADING EDGE SOFTWARE AND TEACHING TECHNIQUES TO ACCELERATE THE STUDENTS LEARNING ABOVE THEIR GRADE LEVEL. CONTRIBUTIONS ARE USED TO FUND SCHOLARSHIPS FOR THE STUDENTS WHO OTHERWISE COULD NOT AFFORD THE COST OF TUITION. 148357 148357 0 AT THE CONCEPTION OF THE CAILA WE COMMITTED TO ADDING A GRADE LEVEL EACH YEAR. AS OF THE 2022-2023 SCHOOL YEAR, OUR GRADE LEVELS RANGED FROM PRE-KINDERGARTEN THROUGH EIGHTH GRADE. THIS SCHOOL YEAR, WE HAVE PROVIDED SCHOLARSHIPS TO OUR FORMER 5TH GRADE STUDENTS TO ATTEND SAINT THOMAS MORE, SAINT JOHN VIANNEY REGIONAL, AND SAINT ELIZABETH REGIONAL SCHOOLS IN ALLENTOWN, PA FOR THREE CONSECUTIVE YEARS. 21937 0 14800 DURING THE 2021-2022 SCHOOL YEAR, THE CAILA IN PARTNERSHIP WITH LEHIGH VALLEY CHILDREN'S CENTERS INC. ADDED A PRE-KINDERGARTEN PROGRAM TO SUPPORT CAILA FACULTY AND FAMILIES WITH MULTIPLE CHILDREN WHO MAY ALREADY BE ENROLLED AS A STUDENT IN GRADES K-5. THESE PRE-K STUDENTS WILL HAVE THE PORENTIAL TO FILL SPOTS IN THE KINDERGARTEN CLASS IN THE FOLLOWING YEAR. 1370178 true true false false false false false false false false true false false false false true true false true false false false false false false false false false true true false false false false false false false false false false false false false true false false false true 11 0 true 22 true false false false false false false false false false false false false X 6 3 true false true false false false false true false true false false true true true false false false false false X DEREK SAGER 6105305244 1390 RIDGEVIEW DRIVE ALLENTOWN PA 18104 DEREK SAGER TREASURER 0.00 X 0 404519 25126 ANDREW MCINTYRE FORMER TRUSTEE 0.00 X 0 307492 20415 SUZIE SPINOSA SECRETARY 0.00 X 0 294512 25126 ANTHONY SALVAGGIO PRESIDENT 0.00 X 0 254412 7852 FRANK SCATTENE CPA FORMER TREASURER 0.00 X 0 175632 20415 DESTINY SALVAGGIO FORMER TRUSTEE 0.00 X 0 149097 0 RENEE STEPHENS FORMER TRUSTEE 0.00 X 0 60338 0 STEVEN TAYLOR DIRECTOR 0.00 X 0 0 0 MARVIN BALLIET DIRECTOR 0.00 X 0 0 0 GREGG FEINBERG DIRECTOR 0.00 X 0 0 0 CHRISTY GHIGIARELLI FORMER TRUSTEE 0.00 X 0 0 0 GEORGE ANDERSON FORMER TRUSTEE 0.00 X 0 0 0 JANE ERVIN FORMER TRUSTEE 0.00 X 0 0 0 STEPH FENSTERMACHER FORMER SECRETARY 0.00 X 0 0 0 0 1646002 98934 0 true true false 0 478560 66406 118529 663495 1196632 0 1196632 1626000 1113926 512074 512074 0 0 512074 MISCELLANEOUS INCOME 611110 24492 24492 0 0 24492 2396693 24492 0 1708706 148358 148358 826570 636174 190396 0 98737 98737 0 0 24695 16400 8295 0 33360 33360 0 0 19073 19073 0 0 161805 161805 0 0 14618 14618 0 0 13716 13716 0 0 4771 4771 0 0 14714 0 14714 0 CLASSROOM SUPPLIES 94173 94173 0 0 MEALS 107115 98062 8179 874 COMMUNITY RELATIONS 26026 26026 0 0 REAL ESTATE TAXES 10172 0 10172 0 5846 4905 941 0 1603749 1370178 232697 874 1942246 955707 8384 9380 130692 117372 12260 13320 41646559 45249114 16134 34638 43625583 46262159 8586 38714 6245 33191 8586 78150 X 43616997 46184009 43616997 46184009 43625583 46262159 792944 1774068 X false true X true false X 0 0 0 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 25850 22103 3747 104842 95269 9573 13320 Other Liabilities 33191 33191 X 4170762 1774069 0 1774069 2396693 2396693 1603749 0 0 1603749 1603749 Pt X, Line 2 THE ORGANIZATION COMPLIES WITH THE GUIDANCE FOR UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF FASB ASC 740, INCOMES TAXES. USING THAT GUIDANCE TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THE POSITION WILL BE SUSTAINED UPON EXAMINATION BY TAX AUTHORITIES. AS OF JUNE 30, 2023 AND 2022, THE ORGANIZATION HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. true true true true true true true false false false false false false false false true false true Line 3 SEE SUPPLEMENTAL INFORMATION YES, AS OF THE 2022-2023 SCHOOL YEAR, THE NONDISCRIMINATION POLICY HAS BEEN PUBLISHED ON THE CAI LEARNING ACADEMY'S INTERNET HOMEPAGE AND IS AVAILABLE ON THE PAGE YEAR ROUND. Line 6b CAI LEARNING ACADEMY, INC. RECEIVES A GRANT FROM THE COMMONWEALTH OF PENNSYLVANIA FOR THE CHILD AND NUTRITION PROGRAM. true 6TH/7TH/8TH GRADE SCHOLARSHIPS STM SCHL 21 115650 6TH/7TH/8TH GRADE SCHOLARSHIPS SJV SCHL 3 11391 6TH/7TH/8TH GRADE SCHOLARSHIPS SEG SCHL 6 21316 Pt III, col (b) THE ELIGIBILITY AND SELECTION CRITERIA USED FOR SCHOLARSHIPS TO SEND STUDENTS TO SAINT ELIZABETH REGIONAL SCHOOL (SERS), SAINT THOMAS MORE SCHOOL (STMS) OR ST. JOHN VIANNEY REGIONAL SCHOOL (SJVS) IN ALLENTOWN, PENNSYLVANIA IS BASED ON STUDENTS THAT COMPLETED 5TH GRADE AT THE CAI LEARNING ACADEMY, INC. (CAILA) IN PRIOR YEARS. AT THE CONEPTION OF THE CAILA WE COMMITTED TO ADDING A GRADE LEVEL EACH YEAR. AS OF THE 2019-2020 SCHOOL YEAR, OUR GRADE LEVELS RANGED FROM KINDERGARTEN THROUGH 5TH GRADES. SINCE THE 5TH GRADE STUDENTS WOULD HAVE BEEN HEADED TO MIDDLE SCHOOL THE FOLLOWING SCHOOL YEAR, THE BOARD DECIDED THE BEST OPTION WOULD BE TO PROVIDE OUR STUDENTS WITH SCHOLARSHIPS FOR THEM TO ATTEND STMS, SERS, OR SJVS FOR MIDDLE SCHOOL. STUDENTS WHO COMPLETE THE 5TH GRADE AT CAILA ARE ELIGIBLE FOR THE SCHOLARSHIP WHICH COVERS THE FULL COST OF TUITION TO STMS, SERS, OR SJVS IF THEIR PARENTS CHOOSE TO SEND THEM THERE THROUGH THE 8TH GRADE. false false false false false false false false false DEREK SAGER 0 317932 0 75000 0 11588 0 0 0 25126 0 429646 0 0 ANDREW MCINTYRE 0 170992 0 136500 0 0 0 0 0 20415 0 327907 0 0 SUZIE SPINOSA 0 206914 0 69658 0 17940 0 0 0 25126 0 319638 0 0 ANTHONY SALVAGGIO 0 249116 0 0 0 5297 0 0 0 7852 0 262265 0 0 FRANK SCATTENE CPA 0 165632 0 10000 0 0 0 0 0 20415 0 196047 0 0 DESTINY SALVAGGIO 0 134242 0 0 0 14855 0 0 0 0 0 149097 0 0 RENEE STEPHENS 0 46338 0 14000 0 0 0 0 0 0 0 60338 0 0 CHRISTY GHIGIARELLI 0 0 0 0 0 0 0 0 0 0 0 0 0 0 GEORGE ANDERSON 0 0 0 0 0 0 0 0 0 0 0 0 0 0 JANE ERVIN 0 0 0 0 0 0 0 0 0 0 0 0 0 0 STEPH FENSTERMACHER 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Pt III, Line 2 THE CAI LEARNING ACADEMY IN PARTNERSHIP WITH LEHIGH VALLEY CHILDREN'S CENTERS INC. BEGAN A NEW PROGRAM FOR THE 2021-2022 SCHOOL YEAR. THE ACADEMY ADDED A PRE-KINDERGARTEN PROGRAM TO SUPPORT CAILA FACULTY AND FAMILIES. Pt VI, Line 2 TONY SALVAGGIO AND SUZIE (SALVAGGIO) SPINOSA ARE FATHER AND DAUGHTER. SUZIE SPINOSA, DEREK SAGER, AND FRANK SCATTENE (FORMER DIRECTOR OF TAX AND INTERNATIONAL) ARE EMPLOYED BY COMPUTER AID, INC, A CORPORATION OF WHOM TONY SALVAGGIO IS THE 100% OWNER. Pt VI, Line 4 THE CAI LEARNING ACADEMY AMENDED ITS BYLAWS TO MAKE SIGNIFICANT CHANGES TO THE PROVISIONS OF ITS BYLAWS INCLUDING BUT NOT LIMITED TO: THE NUMBER, COMPOSITION, QUALIFICATIONS, AUTHORITY, OR DUTIES OF THE ORGANIZATION'S OFFICERS OR KEY EMPLOYEES; THE PROVISIONS TO AMEND THE ORGANIZING OR ENABLING DOCUMENT OR BYLAWS; AND THE POLICIES OR PROCEDURES CONTAINED WITHIN THE ORGANIZING DOCUMENTS OR BYLAWS REGARDING CONFLICTS OF INTEREST. A COPY OF THE ORGANIZATION'S BYLAWS MAY BE PROVIDED UPON REQUEST. Pt VI, Line 8b THE FINANCE COMMITTEE DID NOT HAVE A FORMAL MEETING DURING THE YEAR. Pt VI, Line 11b AFTER COMPLETION OF THE AUDIT, FORM 990 IS PREPARED. IT IS THEM REVIEWED BY THE FINANCE COMMITTEE WHICH CONSISTS OF THE PRESIDENT AND TREASURER. AFTER THIS REVIEW, AN EMAIL IS SENT TO THE OTHER OFFICERS AND TRUSTEES NOTIFYING THEM THAT THE AUDIT REPORT AND FORM 990 AND RELATED SCHEDULES ARE AVAILABLE FOR THEIR REVIEW UPON REQUEST. Pt VI, Line 12c WHEN THE TREASURER REVIEWS INVOICES AND SIGNS CHECKS FOR PAYMENTS, HE VERIFIES THAT NONE OF THE VENDORS ARE RELATED TO ANY OF THE DIRECTORS, OFFICERS, OR DIRECTOR OF EDUCATION (AKA THE PRINCIPAL) OF THE SCHOOL. Pt VI, Line 19 THE ORGANIZATION'S GOVERNING DOCUEMNTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC ON AN "UPON REQUEST BASIS" THROUGHOUT THE TAX YEAR. Form 990, Part VI, Line 9 STEVEN TAYLOR 1235 WESTLAKES DRIVE, SUITE 295 BERWYN PA 19312 Form 990, Part VI, Line 9 MARVIN BALLIET 1981 SUNRISE LANE BETHLEHEM PA 18015 THE SALVAGGIO FAMILY FOUNDATION 1390 RIDGEVIEW DRIVE ALLENTOWN PA 18104 256614812 PRIVATE FOUNDATION PA 501(C)3 N/A NA false CAI EDUCATION ADVANCEMENT TRUST 1390 RIDGEVIEW DRIVE ALLENTOWN PA 18104 203582793 PRIVATE OPERATING FOUNDATION PA 501(C)3 N/A NA false CAI HARRISBURG 1390 RIDGEVIEW DRIVE ALLENTOWN PA 18104 233080857 INVESTMENTS PA NA 0 0 false false 0.00000 RIDGEVIEW LIMITED PARTNERS 1390 RIDGEVIEW DRIVE ALLENTOWN PA 18104 232917756 LEASING PA NA 0 0 false false 0.00000 VALLEY CC 1390 RIDGEVIEW DRIVE ALLENTOWN PA 18104 813599956 COUNTRY CLUB PA NA 0 0 false false 0.00000 SALVAGGIO MANAGEMENT LLC 1390 RIDGEVIEW DRIVE ALLENTOWN PA 18104 813600204 MANAGEMENT PARTNERSHIPS PA NA 0 0 false false 0.00000 CAI MEDICAL SOLUTIONS 1390 RIDGEVIEW DRIVE Allentown PA 18104 871176175 MEDICAL SOFTWARE DEVELOPMENT PA NA 0 0 false false 0.00000 0 false false 0.00000 COMPUTER AID INC 1390 RIDGEVIEW DRIVE ALLENTOWN PA 18104 232180878 IT SERVICES PA NA S 0 0 0.00000 false TCAS INC 1390 RIDGEVIEW DRIVE ALLENTOWN PA 18104 232917758 INVESTMENTS PA NA S 0 0 0.00000 false TCS SYSTEMS INC 1390 RIDGEVIEW DRIVE ALLENTOWN PA 18104 232569538 LEASING PA NA S 0 0 0.00000 false EAGLE I INDEMNITY INC 15 W SOUTH TEMPLE SUITE 700 SALT LAKE CITY UT 84100 851515940 CAPTIVE INSURANCE COMPANY UT NA C 0 0 0.00000 false false false true false false false false false false false false false false false false false false false false RIDGEVIEW LIMITED PARTNERS C 48000 COMPUTER AID INC C 330560