Summer On The Cuyahoga
Summer On The Cuyahoga maintains stable operations with fluctuating liabilities and no reported officer compensation.
EIN: 201749176 · Cleveland, OH · NTEE: B99 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $365K |
| Total Expenses | $187K |
| Program Spending | 80% |
| Net Assets | $131K |
| Transparency Score | 75/100 |
Is Summer On The Cuyahoga Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Summer On The Cuyahoga directs 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Summer On The Cuyahoga
Summer On The Cuyahoga (EIN: 201749176) is a nonprofit organization based in Cleveland, OH, classified under NTEE code B99. The organization reported total revenue of $365K and total assets of $226K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Summer On The Cuyahoga's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Summer On The Cuyahoga is a small nonprofit that has been operating for 20 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 3.0%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $238K |
| Total Expenses | $187K |
| Surplus / Deficit | +$50K |
| Total Assets | $221K |
| Total Liabilities | $90K |
| Net Assets | $131K |
| Operating Margin | 21.1% |
| Debt-to-Asset Ratio | 40.6% |
| Months of Reserves | 14.1 months |
Financial Health Grade: A
In 2023, Summer On The Cuyahoga reported a surplus of $50K with revenue exceeding expenses, holds 14.1 months of operating reserves (strong position), has a debt-to-asset ratio of 40.6% (moderate leverage).
Financial Trends
Over 13 years of filings (2011–2023), Summer On The Cuyahoga's revenue has grown at a compound annual growth rate (CAGR) of 3.0%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -13.6% | -35.2% | -18.7% |
| 2022 | +0.9% | +8.0% | +13.8% |
| 2021 | +72.8% | +72.6% | +75.5% |
| 2020 | -33.8% | -36.2% | +131.5% |
| 2019 | +9.6% | +7.8% | -23.5% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1200 |
| IRS Ruling Date | 2006 |
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 On The Cuyahoga 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: 15%
- programs: 80%
- fundraising: 5%
According to IRS 990 filings, Summer On The Cuyahoga allocates its expenses as follows: admin: 15%, programs: 80%, fundraising: 5%. With 80% 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 $50K, with revenue exceeding expenses.
- Debt-to-asset ratio: 40.6%.
Executive Compensation Analysis
Executive compensation is consistently reported as 0% across all available filings, indicating that no officers received compensation from the organization, which is highly unusual for an organization of its size and operational history.
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 On The Cuyahoga's IRS 990 filings:
- Significant fluctuations in liabilities without clear explanation in summary data (e.g., $190,732 in 202209 vs. $89,737 in 202309).
- Expenses exceeding revenue in some periods (e.g., 202209: Revenue=$274,982, Expenses=$289,144), indicating potential operational deficits.
- Consistent 0% officer compensation, while potentially positive, can sometimes mask compensation paid through other means or raise questions about sustainability of leadership.
Strengths
The following positive indicators were identified for Summer On The Cuyahoga:
- Long operational history with 13 years of IRS 990 filings, indicating stability and transparency.
- Consistent revenue generation, demonstrating ongoing support for its mission.
- Zero reported officer compensation, suggesting a highly efficient and mission-focused use of funds.
- Growing asset base over the long term, indicating increasing financial capacity.
Frequently Asked Questions about Summer On The Cuyahoga
Is Summer On The Cuyahoga a legitimate charity?
Summer On The Cuyahoga (EIN: 201749176) is a registered tax-exempt nonprofit based in Ohio. Our AI analysis gives it a Mission Score of 75/100. It has 13 years of IRS 990 filings on record. Total revenue: $365K. 3 red flags identified. 4 strengths noted. Financial health grade: A.
How does Summer On The Cuyahoga spend its money?
Summer On The Cuyahoga directs 80% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.
Are donations to Summer On The Cuyahoga tax-deductible?
Summer On The Cuyahoga is registered as a tax-exempt nonprofit (EIN: 201749176). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Summer On The Cuyahoga's spending goes to programs?
Summer On The Cuyahoga directs 80% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Summer On The Cuyahoga compare to similar nonprofits?
With a transparency score of 75/100 (Good), Summer On The Cuyahoga is above average for NTEE category B99 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Summer On The Cuyahoga located?
Summer On The Cuyahoga is headquartered in Cleveland, Ohio and files with the IRS under EIN 201749176. It is classified under NTEE code B99.
How many years of IRS 990 filings does Summer On The Cuyahoga have?
Summer On The Cuyahoga 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 $365K in total revenue.
Is Summer On The Cuyahoga a good charity?
Based on the available data, Summer On The Cuyahoga appears to be a reasonably good charity. It has a long history of operations, consistent revenue generation, and a notable absence of officer compensation, suggesting a strong commitment to its mission. However, the fluctuating liabilities warrant further investigation.
Why are liabilities so high in some years?
Liabilities peaked at $190,732 in 202209 and $191,088 in 202109. Without more detailed financial statements, it's impossible to definitively state why. This could be due to deferred revenue, program-related payables, or short-term debt. It's a point that would require further inquiry into their financial practices.
How does Summer On The Cuyahoga manage without officer compensation?
The consistent reporting of 0% officer compensation suggests that leadership roles might be filled by volunteers, or compensation is covered by a related entity, or through other non-salary benefits not reported as officer compensation on the 990. This is a significant operational model that contributes to low administrative overhead.
What is the trend in the organization's assets?
Assets have shown a general upward trend over the past decade, from $58,789 in 201909 to $225,924 in the latest period. This indicates a growing financial base, although there was a dip from $271,729 in 202209 to $220,861 in 202309.
Filing History
IRS 990 filing history for Summer On The Cuyahoga showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Summer On The Cuyahoga's revenue has grown by 43%, moving from $166K to $238K. Total assets increased by 411.5% over the same period, from $43K to $221K. Total functional expenses rose by 35.9%, from $138K to $187K. In its most recent filing year (2023), Summer On The Cuyahoga reported a surplus of $50K, with revenue exceeding expenses. The organization holds $90K in liabilities against $221K in assets (debt-to-asset ratio: 40.6%), resulting in net assets of $131K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $238K | $187K | $221K | $90K | — | — |
| 2022 | $275K | $289K | $272K | $191K | — | — |
| 2021 | $273K | $268K | $239K | $191K | — | View 990 |
| 2020 | $158K | $155K | $136K | $92K | — | View 990 |
| 2019 | $238K | $243K | $59K | $321 | — | View 990 |
| 2018 | $218K | $226K | $77K | $0 | — | View 990 |
| 2017 | $202K | $211K | $85K | $0 | — | View 990 |
| 2016 | $208K | $226K | $94K | $0 | — | View 990 |
| 2015 | $242K | $213K | $118K | $6K | — | View 990 |
| 2014 | $211K | $203K | $90K | $6K | — | View 990 |
| 2013 | $232K | $205K | $76K | $2K | — | View 990 |
| 2012 | $166K | $160K | $51K | $2K | — | View 990 |
| 2011 | $166K | $138K | $43K | $750 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $238K, expenses of $187K, and assets of $221K (revenue -13.6% year-over-year).
- 2022: Revenue of $275K, expenses of $289K, and assets of $272K (revenue +0.9% year-over-year).
- 2021: Revenue of $273K, expenses of $268K, and assets of $239K (revenue +72.8% year-over-year).
- 2020: Revenue of $158K, expenses of $155K, and assets of $136K (revenue -33.8% year-over-year).
- 2019: Revenue of $238K, expenses of $243K, and assets of $59K (revenue +9.6% year-over-year).
- 2018: Revenue of $218K, expenses of $226K, and assets of $77K (revenue +7.6% year-over-year).
- 2017: Revenue of $202K, expenses of $211K, and assets of $85K (revenue -3.0% year-over-year).
- 2016: Revenue of $208K, expenses of $226K, and assets of $94K (revenue -13.9% year-over-year).
- 2015: Revenue of $242K, expenses of $213K, and assets of $118K (revenue +14.6% year-over-year).
- 2014: Revenue of $211K, expenses of $203K, and assets of $90K (revenue -8.7% year-over-year).
- 2013: Revenue of $232K, expenses of $205K, and assets of $76K (revenue +39.3% year-over-year).
- 2012: Revenue of $166K, expenses of $160K, and assets of $51K (revenue +0.1% year-over-year).
- 2011: Revenue of $166K, expenses of $138K, and assets of $43K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Summer On The Cuyahoga:
Data Sources and Methodology
This transparency report for Summer On The Cuyahoga 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.