Summer Festival Of The Arts
Summer Festival Of The Arts maintains operations with fluctuating revenue, minimal assets, and no reported officer compensation.
EIN: 10541280 · Southwest Hbr, ME · NTEE: A99 · Updated: 2026-03-28
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Summer Festival Of The Arts is mapped to EIN 10541280.
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13 stored filing years available.
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| Metric | Value |
|---|---|
| Total Revenue | $127K |
| Total Expenses | $105K |
| Program Spending | 85% |
| Net Assets | $-10,943 |
| Transparency Score | 75/100 |
Search Intent Cockpit
Summer Festival Of The Arts Form 990, Revenue, CEO Pay, and IRS Filing Signals
Summer Festival Of The Arts 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 Summer Festival Of The Arts in one place.
Form 990 Filing Summary
13 filing years are available, with latest revenue of $112K and expenses of $105K.
Revenue and Expenses
Summer Festival Of The Arts reported $112K in revenue and $105K in expenses, a surplus of $7K.
Executive Compensation
Officer, director, trustee, and key employee pay is reviewed from IRS 990 compensation disclosures when present.
Charity Score and Red Flags
75/100 mission score, 3 red flags, and 3 strengths are shown from structured and AI review.
Is Summer Festival Of The Arts 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 | $89K (85%) |
Across stored filings, Summer Festival Of The Arts 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; 3 red flags identified |
| Mission spend | 85% to programs | Excellent |
| Financial durability | Grade B | 13 stored filing years |
| Peer context | Compare with Maine Composite Materials Applied Technology Development Center | Maine and Arts & Culture context |
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Southwest Hbr, ME nonprofitsArts & Culture in Maine
Arts & Culture in Maine
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Research Workflow
Turn this Form 990 profile into a donor-ready report
Request a concise report for Summer Festival Of The Arts with revenue, expenses, executive compensation, red flags, peer context, and IRS source links. You can also request CSV exports or watchlist updates for future filings.
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Summer Festival Of The Arts directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Summer Festival Of The Arts
Summer Festival Of The Arts (EIN: 10541280) is a nonprofit organization based in Southwest Hbr, ME, classified under NTEE code A99. The organization reported total revenue of $127K and total assets of $3K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Summer Festival Of The Arts's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Summer Festival Of The Arts is a small nonprofit that has been operating for 24 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of -1.9%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $112K |
| Total Expenses | $105K |
| Surplus / Deficit | +$7K |
| Total Assets | $8K |
| Total Liabilities | $19K |
| Net Assets | $-10,943 |
| Operating Margin | 6.2% |
| Debt-to-Asset Ratio | 232.5% |
| Months of Reserves | 0.9 months |
Financial Health Grade: B
In 2023, Summer Festival Of The Arts reported a surplus of $7K with revenue exceeding expenses, holds 0.9 months of operating reserves (limited), has a debt-to-asset ratio of 232.5% (high leverage).
Financial Trends
Over 13 years of filings (2011–2023), Summer Festival Of The Arts's revenue has declined at a compound annual growth rate (CAGR) of -1.9%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +62.6% | +18.3% | -54.5% |
| 2022 | +66.0% | +93.2% | -59.3% |
| 2021 | +12.1% | +41.9% | +49.5% |
| 2020 | -69.7% | -69.5% | -10.0% |
| 2019 | +9.3% | -4.6% | +69.0% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2002 |
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 Summer Festival Of The Arts with a Mission Score of 75 out of 100 (Good). 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, Summer Festival Of The Arts 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 $7K, with revenue exceeding expenses.
- Debt-to-asset ratio: 232.5%.
Executive Compensation Analysis
Executive compensation is consistently reported as 0% across all available filings, indicating that the organization's leadership is either entirely volunteer-based or compensated through non-officer categories, which is highly favorable for a small organization of this revenue size.
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 Summer Festival Of The Arts's IRS 990 filings:
- Significant decline in assets from $44,572 in 2021 to $3,470 currently, indicating potential financial instability or strategic shifts.
- Fluctuating revenue and expenses year-over-year, making long-term financial planning and stability potentially challenging.
- Liabilities of $19,200 in 2023, exceeding current assets of $8,257 for that period, suggesting a negative net asset position for that year.
Strengths
The following positive indicators were identified for Summer Festival Of The Arts:
- Consistent reporting of 0% officer compensation, indicating a strong commitment to directing resources to mission or volunteer leadership.
- Generally operates with expenses close to revenue, suggesting efficient management of available funds.
- Long filing history (13 filings) demonstrates consistent transparency and compliance with IRS reporting requirements.
Frequently Asked Questions about Summer Festival Of The Arts
Is Summer Festival Of The Arts a legitimate charity?
Summer Festival Of The Arts (EIN: 10541280) is a registered tax-exempt nonprofit based in Maine. Our AI analysis gives it a Mission Score of 75/100. It has 13 years of IRS 990 filings on record. Total revenue: $127K. 3 red flags identified. 3 strengths noted. Financial health grade: B.
How does Summer Festival Of The Arts spend its money?
Summer Festival Of The Arts directs 85% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.
Are donations to Summer Festival Of The Arts tax-deductible?
Summer Festival Of The Arts is registered as a tax-exempt nonprofit (EIN: 10541280). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Summer Festival Of The Arts's spending goes to programs?
Summer Festival Of The Arts directs 85% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Summer Festival Of The Arts compare to similar nonprofits?
With a transparency score of 75/100 (Good), Summer Festival Of The Arts is above average for NTEE category A99 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Summer Festival Of The Arts located?
Summer Festival Of The Arts is headquartered in Southwest Hbr, Maine and files with the IRS under EIN 10541280. It is classified under NTEE code A99.
How many years of IRS 990 filings does Summer Festival Of The Arts have?
Summer Festival Of The Arts has 13 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 $127K in total revenue.
Why have the organization's assets decreased significantly from $44,572 in 2021 to $3,470 currently?
The provided data shows a sharp decline in assets, from $44,572 in 2021 to $8,257 in 2023, and further to $3,470 as the latest reported figure. This trend suggests potential asset utilization, divestment, or financial challenges that warrant further investigation into the organization's balance sheet and financial strategy.
How does Summer Festival Of The Arts manage to operate without reporting any officer compensation?
The consistent 0% officer compensation across all filings indicates that the organization's leadership may be entirely volunteer-based or compensated through mechanisms not classified as officer compensation on the IRS Form 990. This is a strong positive for resource allocation to mission.
What is the breakdown of expenses into program, administrative, and fundraising categories?
The provided data only gives total expenses. A detailed breakdown is necessary to fully assess spending efficiency and ensure a high percentage of funds are directed towards program services, which is crucial for a nonprofit's impact.
Filing History
IRS 990 filing history for Summer Festival Of The Arts showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Summer Festival Of The Arts's revenue has declined by 20.6%, moving from $141K to $112K. Total assets decreased by 82% over the same period, from $46K to $8K. Total functional expenses fell by 29.9%, from $150K to $105K. In its most recent filing year (2023), Summer Festival Of The Arts reported a surplus of $7K, with revenue exceeding expenses. The organization holds $19K in liabilities against $8K in assets (debt-to-asset ratio: 232.5%), resulting in net assets of $-10,943.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $112K | $105K | $8K | $19K | — | View 990 |
| 2022 | $69K | $89K | $18K | $23K | — | View 990 |
| 2021 | $42K | $46K | $45K | $30K | — | View 990 |
| 2020 | $37K | $32K | $30K | $11K | — | View 990 |
| 2019 | $122K | $107K | $33K | $19K | — | View 990 |
| 2018 | $112K | $112K | $20K | $21K | — | View 990 |
| 2017 | $117K | $119K | $12K | $13K | — | — |
| 2016 | $103K | $110K | $12K | $12K | — | View 990 |
| 2015 | $98K | $81K | $6K | $0 | — | View 990 |
| 2014 | $103K | $103K | $31K | $41K | — | View 990 |
| 2013 | $126K | $146K | $32K | $32K | — | View 990 |
| 2012 | $133K | $156K | $26K | $6K | — | View 990 |
| 2011 | $141K | $150K | $46K | $3K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $112K, expenses of $105K, and assets of $8K (revenue +62.6% year-over-year).
- 2022: Revenue of $69K, expenses of $89K, and assets of $18K (revenue +66.0% year-over-year).
- 2021: Revenue of $42K, expenses of $46K, and assets of $45K (revenue +12.1% year-over-year).
- 2020: Revenue of $37K, expenses of $32K, and assets of $30K (revenue -69.7% year-over-year).
- 2019: Revenue of $122K, expenses of $107K, and assets of $33K (revenue +9.3% year-over-year).
- 2018: Revenue of $112K, expenses of $112K, and assets of $20K (revenue -4.6% year-over-year).
- 2017: Revenue of $117K, expenses of $119K, and assets of $12K (revenue +13.5% year-over-year).
- 2016: Revenue of $103K, expenses of $110K, and assets of $12K (revenue +6.0% year-over-year).
- 2015: Revenue of $98K, expenses of $81K, and assets of $6K (revenue -5.8% year-over-year).
- 2014: Revenue of $103K, expenses of $103K, and assets of $31K (revenue -18.1% year-over-year).
- 2013: Revenue of $126K, expenses of $146K, and assets of $32K (revenue -5.2% year-over-year).
- 2012: Revenue of $133K, expenses of $156K, and assets of $26K (revenue -5.7% year-over-year).
- 2011: Revenue of $141K, expenses of $150K, and assets of $46K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Summer Festival Of The Arts:
Data Sources and Methodology
This transparency report for Summer Festival Of The Arts 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.