Quick charity verification for Small Point Summer School Inc (EIN: 10262891)
Verdict: Small Point Summer School Inc appears trustworthy
85/100Mission Score
$143KRevenue
$823KAssets
2Red Flags
5Strengths
Red Flags
Significant revenue fluctuations without clear explanation in the provided data (e.g., $260,179 in 2018 to $131,607 in 2020).
NTEE Code is unknown, making peer comparison difficult.
Strengths
Consistent and strong asset growth, from $407,015 in 2013 to $746,855 in 2023.
Extremely low liabilities across all reported periods (e.g., $200 in 2023).
0% reported officer compensation, indicating a highly efficient or volunteer-led executive structure.
Consistent filing of IRS 990 forms, demonstrating transparency.
Generally positive net income in most years, indicating financial sustainability (e.g., $140,750 revenue vs. $132,646 expenses in 2023).
Spending Breakdown
How Small Point Summer School Inc allocates its funds across programs, administration, and fundraising.
85%
Program Spending
Healthy — majority goes to mission
10%
Admin Costs
Reasonable — admin costs in check
5%
Fundraising
Within typical range
How to read this: Well-run charities typically spend 75% or more on programs, keep admin under 25%, and fundraising under 15%. A high program ratio means more of every dollar goes directly to the mission.
How to Interpret This Report
What Red Flags Mean
Red flags are potential warning signs identified by AI analysis of IRS 990 filings. They may indicate issues like declining revenue, high executive pay relative to program spending, lack of transparency, or governance concerns. A single red flag does not necessarily mean an organization is untrustworthy, but multiple flags warrant further investigation before donating.
What Mission Score Measures
The Mission Score (0-100) evaluates how effectively a nonprofit fulfills its stated purpose. It combines multiple factors: program spending efficiency (how much goes to programs vs. overhead), financial health and sustainability, governance quality, transparency in reporting, and consistency of operations over time. A score of 70+ indicates strong alignment with the organization’s mission.
Using This Data for Donation Decisions
Use this report as one input in your decision. Look at the overall Mission Score for a quick assessment, review red flags and strengths for specific concerns, check the spending breakdown to see where money goes, and compare executive compensation to the organization’s size. Consider viewing the full transparency report for deeper analysis, and always verify tax-exempt status with the IRS before making large donations.
Frequently Asked Questions about Small Point Summer School Inc
Is Small Point Summer School Inc a legitimate charity?
Based on AI analysis of IRS 990 filings, Small Point Summer School Inc (EIN: 10262891) appears trustworthy. Mission Score: 85/100. 2 red flags identified, 5 strengths noted.
Is Small Point Summer School Inc a good charity to donate to?
Small Point Summer School Inc has a Mission Score of 85/100. Revenue: $143K. Assets: $823K. Review the full transparency report for detailed spending breakdown and executive compensation analysis.
What is the EIN for Small Point Summer School Inc?
The Employer Identification Number (EIN) for Small Point Summer School Inc is 10262891. This is the unique tax ID assigned by the IRS.
What is a Mission Score?
The Mission Score is a 0-100 rating that measures how effectively a nonprofit fulfills its stated mission. It factors in program spending efficiency, financial transparency, governance practices, and outcome reporting. Scores above 70 indicate strong mission alignment, 40-69 suggest mixed performance, and below 40 signals potential concerns.
How does Small Point Summer School Inc spend its money?
Small Point Summer School Inc allocates 85% to programs, 10% to administration, and 5% to fundraising. Healthy nonprofits typically spend 75%+ on programs.
How can I verify Small Point Summer School Inc's tax-exempt status?
You can verify Small Point Summer School Inc's tax-exempt status using EIN 10262891 on the IRS Tax Exempt Organization Search (TEOS) at apps.irs.gov/app/eos. You can also request copies of their Form 990 directly from the organization, as they are required by law to provide them upon request.
AI Transparency Report
Small Point Summer School Inc. demonstrates consistent financial stability with a healthy asset base relative to its annual revenue. In 2023, the organization reported $140,750 in revenue against $132,646 in expenses, indicating sound operational management. Its assets have grown steadily over the past decade, reaching $746,855 in 2023 from $407,015 in 2013, suggesting effective asset management and long-term financial planning. The organization's liabilities are consistently low, with only $200 reported in 2023, which is a strong indicator of financial health and minimal debt burden.
The organization's spending efficiency appears strong, particularly given the consistent absence of officer compensation, which suggests a volunteer-driven leadership model or very modest compensation not reported as officer pay. While a detailed functional expense breakdown is not provided in the summary data, the overall expense levels relative to revenue suggest that the majority of funds are likely directed towards its programs. The significant revenue fluctuation, such as the drop from $260,179 in 2018 to $131,607 in 2020, warrants further investigation into its funding sources and program scale during those periods.
Transparency is generally good, with consistent IRS 990 filings over a long period. The absence of officer compensation is a notable positive for transparency regarding executive pay. However, without a detailed NTEE code, it's challenging to benchmark its performance against similar organizations. Further transparency could be enhanced by providing more detailed breakdowns of program activities and their associated costs.