Quick charity verification for Summit Academy Middle School Columbus (EIN: 201437998)
Verdict: Summit Academy Middle School Columbus shows mixed signals
60/100Mission Score
$743KRevenue
$0Assets
4Red Flags
2Strengths
Red Flags
Consistent reporting of zero assets and liabilities in recent years (2021-2023) despite significant revenue.
Expenses exactly matching revenue for multiple consecutive periods (2021-2023), which is unusual for an operating entity.
No reported officer compensation across all filings, which is atypical for an organization with over $700,000 in annual revenue.
Significant fluctuation in assets and liabilities over time, with a sudden shift to zero in recent years, indicating a major, unexplained financial restructuring.
Strengths
100% of expenses are directly related to programs and administration, with no reported fundraising costs, indicating efficient use of funds once acquired.
No reported officer compensation, suggesting resources are not being diverted to high executive salaries.
Spending Breakdown
How Summit Academy Middle School Columbus allocates its funds across programs, administration, and fundraising.
90%
Program Spending
Healthy — majority goes to mission
10%
Admin Costs
Reasonable — admin costs in check
0%
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 Summit Academy Middle School Columbus
Is Summit Academy Middle School Columbus a legitimate charity?
Based on AI analysis of IRS 990 filings, Summit Academy Middle School Columbus (EIN: 201437998) shows mixed signals. Mission Score: 60/100. 4 red flags identified, 2 strengths noted.
Is Summit Academy Middle School Columbus a good charity to donate to?
Summit Academy Middle School Columbus has a Mission Score of 60/100. Revenue: $743K. Assets: $0. Review the full transparency report for detailed spending breakdown and executive compensation analysis.
What is the EIN for Summit Academy Middle School Columbus?
The Employer Identification Number (EIN) for Summit Academy Middle School Columbus is 201437998. 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 Summit Academy Middle School Columbus spend its money?
Summit Academy Middle School Columbus allocates 90% to programs, 10% to administration, and 0% to fundraising. Healthy nonprofits typically spend 75%+ on programs.
How can I verify Summit Academy Middle School Columbus's tax-exempt status?
You can verify Summit Academy Middle School Columbus's tax-exempt status using EIN 201437998 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
Summit Academy Middle School Columbus exhibits a concerning financial pattern, particularly with its consistent zero asset reporting in recent years (2021-2023), despite reporting significant revenues. This suggests a potential pass-through entity structure or immediate expenditure of all funds, which warrants further investigation to understand the underlying financial model. The organization consistently reports expenses matching revenue exactly in the last three periods (2021-2023), which is unusual for a typical operating nonprofit and could indicate a lack of financial reserves or a highly efficient, but potentially fragile, operational model. The absence of reported officer compensation across all filings is a positive indicator for resource allocation directly to mission, but the overall financial structure raises questions about long-term sustainability and financial independence given the zero assets and liabilities in recent years. The significant liabilities reported in earlier years (e.g., $2,097,218 in 2020) followed by zero liabilities in recent years also points to a substantial shift in financial structure that is not immediately clear from the provided data.