Small Point Summer School Inc
Small Point Summer School Inc. maintains strong asset growth and low liabilities with no reported officer compensation.
EIN: 10262891 · Washington, DC · Updated: 2026-03-28
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Small Point Summer School Inc is mapped to EIN 10262891.
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| Metric | Value |
|---|---|
| Total Revenue | $143K |
| Total Expenses | $133K |
| Program Spending | 85% |
| Net Assets | $747K |
| Transparency Score | 85/100 |
Search Intent Cockpit
Small Point Summer School Inc Form 990, Revenue, CEO Pay, and IRS Filing Signals
Small Point Summer School Inc is surfaced here as a decision-ready nonprofit financial profile, not just a charity listing. The page consolidates IRS Form 990 revenue, expenses, assets, tax-exempt classification, executive compensation, mission score, red flags, and year-by-year filing history so donors, researchers, journalists, and grant teams can answer the common search questions around Small Point Summer School Inc in one place.
Form 990 Filing Summary
12 filing years are available, with latest revenue of $141K and expenses of $133K.
Revenue and Expenses
Small Point Summer School Inc reported $141K in revenue and $133K in expenses, a surplus of $8K.
Executive Compensation
Officer, director, trustee, and key employee pay is reviewed from IRS 990 compensation disclosures when present.
Charity Score and Red Flags
85/100 mission score, 2 red flags, and 5 strengths are shown from structured and AI review.
Is Small Point Summer School Inc Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
IRS 990 Data Cockpit
Where the Money Comes From and Where It Goes
Revenue Source Mix
Revenue-source line items are not available on the stored filing yet. Future ingestion now preserves contribution, program-revenue, and investment-income fields when ProPublica provides them.
Expense Deployment
| Program services | $113K (85%) |
Across stored filings, Small Point Summer School Inc shows contribution history pending. Next enrichment targets: revenue-source fields, IRS BMF classification.
Decision Cockpit
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| Decision Lens | Signal | What to Inspect Next |
|---|---|---|
| Legitimacy | Some Concerns | Good filing record; 2 red flags identified |
| Mission spend | 85% to programs | Excellent |
| Financial durability | Grade A | 12 stored filing years |
| Peer context | Compare with American University In Bulgaria | Washington DC and category context |
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Small Point Summer School Inc directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Small Point Summer School Inc
Small Point Summer School Inc (EIN: 10262891) is a nonprofit organization based in Washington, DC. The organization reported total revenue of $143K and total assets of $823K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Small Point Summer School Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Small Point Summer School Inc is a small nonprofit that has been operating for 66 years, with 12 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of -0.2%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $141K |
| Total Expenses | $133K |
| Surplus / Deficit | +$8K |
| Total Assets | $747K |
| Total Liabilities | $200 |
| Net Assets | $747K |
| Operating Margin | 5.8% |
| Debt-to-Asset Ratio | 0.0% |
| Months of Reserves | 67.6 months |
Financial Health Grade: A
In 2023, Small Point Summer School Inc reported a surplus of $8K with revenue exceeding expenses, holds 67.6 months of operating reserves (strong position), has a debt-to-asset ratio of 0.0% (very low leverage).
Financial Trends
Over 12 years of filings (2011–2023), Small Point Summer School Inc's revenue has declined at a compound annual growth rate (CAGR) of -0.2%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -5.5% | -30.2% | +1.1% |
| 2022 | -10.2% | +64.5% | -5.4% |
| 2021 | +26.0% | +209.9% | +12.6% |
| 2020 | -49.4% | -72.7% | +20.3% |
| 2018 | -0.9% | +15.2% | +28.1% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 2000 |
| IRS Ruling Date | 1960 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Small Point Summer School Inc with a Mission Score of 85 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 10%
- programs: 85%
- fundraising: 5%
According to IRS 990 filings, Small Point Summer School Inc allocates its expenses as follows: admin: 10%, programs: 85%, fundraising: 5%. With 85% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $8K, with revenue exceeding expenses.
- Debt-to-asset ratio: 0.0%.
Executive Compensation Analysis
The organization consistently reports 0% officer compensation across all available filings, indicating that its leadership is either entirely volunteer-based or compensated through other means not categorized as officer pay, which is highly unusual for an organization of its size and revenue.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Small Point Summer School Inc's IRS 990 filings:
- 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
The following positive indicators were identified for Small Point Summer School Inc:
- 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).
Frequently Asked Questions about Small Point Summer School Inc
Is Small Point Summer School Inc a legitimate charity?
Small Point Summer School Inc (EIN: 10262891) is a registered tax-exempt nonprofit based in Washington DC. Our AI analysis gives it a Mission Score of 85/100. It has 12 years of IRS 990 filings on record. Total revenue: $143K. 2 red flags identified. 5 strengths noted. Financial health grade: A.
How does Small Point Summer School Inc spend its money?
Small Point Summer School Inc directs 85% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.
Are donations to Small Point Summer School Inc tax-deductible?
Small Point Summer School Inc is registered as a tax-exempt nonprofit (EIN: 10262891). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Small Point Summer School Inc's spending goes to programs?
Small Point Summer School Inc directs 85% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
Where is Small Point Summer School Inc located?
Small Point Summer School Inc is headquartered in Washington, Washington DC and files with the IRS under EIN 10262891.
How many years of IRS 990 filings does Small Point Summer School Inc have?
Small Point Summer School Inc has 12 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $143K in total revenue.
Is Small Point Summer School Inc. a good charity?
Based on the provided data, Small Point Summer School Inc. appears to be a financially sound organization with strong asset growth, very low liabilities, and no reported officer compensation. These factors suggest good stewardship of funds, though a detailed program expense breakdown would provide a clearer picture of direct program impact.
How has the organization's revenue changed over time?
The organization's revenue has fluctuated significantly, ranging from a low of $85,183 in 2013 to a high of $262,658 in 2017. The latest reported revenue in 2023 was $140,750, which is lower than its peak but consistent with recent years.
What is the trend in the organization's assets?
Small Point Summer School Inc. has shown consistent and strong asset growth, increasing from $407,015 in 2013 to $746,855 in 2023, indicating effective financial management and accumulation of resources.
Are there any concerns regarding executive compensation?
No, there are no concerns regarding executive compensation as the organization consistently reports 0% officer compensation across all available filings, suggesting a volunteer-driven or very modestly compensated leadership structure.
Filing History
IRS 990 filing history for Small Point Summer School Inc showing financial trends over 12 years of public records:
Over 12 years of IRS 990 filings (2011–2023), Small Point Summer School Inc's revenue has declined by 2%, moving from $144K to $141K. Total assets increased by 120.2% over the same period, from $339K to $747K. Total functional expenses rose by 17.9%, from $112K to $133K. In its most recent filing year (2023), Small Point Summer School Inc reported a surplus of $8K, with revenue exceeding expenses. The organization holds $200 in liabilities against $747K in assets (debt-to-asset ratio: 0.0%), resulting in net assets of $747K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $141K | $133K | $747K | $200 | — | View 990 |
| 2022 | $149K | $190K | $739K | $481 | — | View 990 |
| 2021 | $166K | $115K | $781K | $2K | — | View 990 |
| 2020 | $132K | $37K | $694K | $481 | — | — |
| 2018 | $260K | $136K | $577K | $3K | — | View 990 |
| 2017 | $263K | $118K | $450K | $360 | — | View 990 |
| 2016 | $103K | $103K | $438K | $1K | — | View 990 |
| 2015 | $114K | $104K | $438K | $887 | — | View 990 |
| 2014 | $109K | $95K | $427K | $487 | — | View 990 |
| 2013 | $85K | $81K | $407K | $281 | — | View 990 |
| 2012 | $96K | $110K | $325K | $0 | — | View 990 |
| 2011 | $144K | $112K | $339K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $141K, expenses of $133K, and assets of $747K (revenue -5.5% year-over-year).
- 2022: Revenue of $149K, expenses of $190K, and assets of $739K (revenue -10.2% year-over-year).
- 2021: Revenue of $166K, expenses of $115K, and assets of $781K (revenue +26.0% year-over-year).
- 2020: Revenue of $132K, expenses of $37K, and assets of $694K (revenue -49.4% year-over-year).
- 2018: Revenue of $260K, expenses of $136K, and assets of $577K (revenue -0.9% year-over-year).
- 2017: Revenue of $263K, expenses of $118K, and assets of $450K (revenue +154.6% year-over-year).
- 2016: Revenue of $103K, expenses of $103K, and assets of $438K (revenue -9.3% year-over-year).
- 2015: Revenue of $114K, expenses of $104K, and assets of $438K (revenue +4.0% year-over-year).
- 2014: Revenue of $109K, expenses of $95K, and assets of $427K (revenue +28.4% year-over-year).
- 2013: Revenue of $85K, expenses of $81K, and assets of $407K (revenue -11.4% year-over-year).
- 2012: Revenue of $96K, expenses of $110K, and assets of $325K (revenue -33.1% year-over-year).
- 2011: Revenue of $144K, expenses of $112K, and assets of $339K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Small Point Summer School Inc:
Data Sources and Methodology
This transparency report for Small Point Summer School Inc is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.