Summit Academy School For Alternative Learners Warren Middle
Summit Academy Warren Middle consistently spends all revenue, reports zero assets and liabilities in recent years, and no officer compensation.
EIN: 201438064 · Akron, OH · NTEE: B29 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $1.9M |
| Total Expenses | $1.9M |
| Program Spending | 90% |
| CEO/Top Officer Pay | $1.7 |
| Transparency Score | 70/100 |
Is Summit Academy School For Alternative Learners Warren Middle Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Summit Academy School For Alternative Learners Warren Middle directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Summit Academy School For Alternative Learners Warren Middle
Summit Academy School For Alternative Learners Warren Middle (EIN: 201438064) is a nonprofit organization based in Akron, OH, classified under NTEE code B29. The organization reported total revenue of $1.9M and total assets of $0 according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Summit Academy School For Alternative Learners Warren Middle's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Summit Academy School For Alternative Learners Warren Middle is a mid-size 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 1.8%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $1.9M |
| Total Expenses | $1.9M |
| Surplus / Deficit | +$0 |
| Total Assets | $0 |
| Net Assets | $0 |
| Operating Margin | 0.0% |
| Months of Reserves | 0.0 months |
Financial Health Grade: B
In 2023, Summit Academy School For Alternative Learners Warren Middle reported a surplus of $0 with revenue exceeding expenses, holds 0.0 months of operating reserves (limited).
Financial Trends
Over 13 years of filings (2011–2023), Summit Academy School For Alternative Learners Warren Middle's revenue has grown at a compound annual growth rate (CAGR) of 1.8%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -12.0% | -12.0% | — |
| 2022 | +23.6% | +23.6% | — |
| 2021 | -14.2% | -11.8% | -100.0% |
| 2020 | +2.4% | +14.7% | -13.9% |
| 2019 | +11.6% | +105.4% | -13.9% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 2000 |
| 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 Summit Academy School For Alternative Learners Warren Middle with a Mission Score of 70 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: 90%
- fundraising: 0%
According to IRS 990 filings, Summit Academy School For Alternative Learners Warren Middle allocates its expenses as follows: admin: 10%, programs: 90%, fundraising: 0%. With 90% 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 $0, with revenue exceeding expenses.
Executive Compensation Analysis
No officer compensation has been reported across all 13 available filings, which is highly unusual for an organization with annual revenues consistently exceeding $1.7 million. This suggests that executive compensation may be handled by a parent organization or through other arrangements not disclosed on this specific entity's 990.
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 Summit Academy School For Alternative Learners Warren Middle's IRS 990 filings:
- Consistent reporting of $0 assets and liabilities in recent years after previously reporting substantial amounts, raising questions about financial structure and reporting.
- No officer compensation reported across all 13 filings, which is unusual for an organization of this size and revenue, potentially obscuring the full cost of administration.
- Lack of detailed functional expense breakdown (program, admin, fundraising) in the provided data makes it difficult to fully assess spending efficiency.
Strengths
The following positive indicators were identified for Summit Academy School For Alternative Learners Warren Middle:
- Consistent revenue generation, indicating stable funding for its operations.
- All revenue consistently spent on expenses, suggesting funds are actively deployed for its mission.
- No reported fundraising expenses, which could indicate efficient funding mechanisms or reliance on a parent organization for fundraising.
Frequently Asked Questions about Summit Academy School For Alternative Learners Warren Middle
Is Summit Academy School For Alternative Learners Warren Middle a legitimate charity?
Based on AI analysis of IRS 990 filings, Summit Academy School For Alternative Learners Warren Middle (EIN: 201438064) some concerns. Mission Score: 70/100. 3 red flags identified, 3 strengths noted.
How does Summit Academy School For Alternative Learners Warren Middle spend its money?
Summit Academy School For Alternative Learners Warren Middle directs 90% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Summit Academy School For Alternative Learners Warren Middle tax-deductible?
Summit Academy School For Alternative Learners Warren Middle is registered as a tax-exempt nonprofit (EIN: 201438064). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How much does the Summit Academy School For Alternative Learners Warren Middle CEO make?
Summit Academy School For Alternative Learners Warren Middle's highest-compensated officer earns $1.7 annually. The organization reported $1.9M in total revenue. Executive compensation data is disclosed in IRS 990 filings.
How does Summit Academy School For Alternative Learners Warren Middle compare to similar nonprofits?
With a transparency score of 70/100 (Good), Summit Academy School For Alternative Learners Warren Middle is above average for NTEE category B29 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Summit Academy School For Alternative Learners Warren Middle located?
Summit Academy School For Alternative Learners Warren Middle is headquartered in Akron, Ohio and files with the IRS under EIN 201438064. It is classified under NTEE code B29.
How many years of IRS 990 filings does Summit Academy School For Alternative Learners Warren Middle have?
Summit Academy School For Alternative Learners Warren Middle 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 $1.9M in total revenue.
Why does the organization report $0 in assets and liabilities in recent years (2021-2023) after previously reporting substantial amounts?
The sudden shift from reporting significant assets and liabilities (e.g., $786,510 assets and $2,782,111 liabilities in 202006) to $0 in subsequent years (202106, 202206, 202306) is a significant change that requires clarification. It could indicate a change in reporting structure, consolidation with a parent entity, or a transfer of assets/liabilities.
Who compensates the executive leadership, given that no officer compensation is reported on this entity's 990s?
The consistent reporting of 0% officer compensation across all filings suggests that executive leadership may be compensated by a related or parent organization, or through other mechanisms not directly attributed to this specific entity's 990.
What is the detailed breakdown of program, administrative, and fundraising expenses?
Without a detailed functional expense breakdown, it's difficult to precisely assess spending efficiency. The current filings only show total expenses, making it challenging to determine the proportion dedicated to direct program services versus overhead.
Filing History
IRS 990 filing history for Summit Academy School For Alternative Learners Warren Middle showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Summit Academy School For Alternative Learners Warren Middle's revenue has grown by 24.3%, moving from $1.5M to $1.9M. Total assets decreased by 100% over the same period, from $22K to $0. Total functional expenses rose by 24.3%, from $1.5M to $1.9M. In its most recent filing year (2023), Summit Academy School For Alternative Learners Warren Middle reported a surplus of $0, with revenue exceeding expenses.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $1.9M | $1.9M | $0 | $0 | — | View 990 |
| 2022 | $2.1M | $2.1M | $0 | $0 | — | View 990 |
| 2021 | $1.7M | $1.7M | $0 | $0 | — | View 990 |
| 2020 | $2.0M | $2.0M | $787K | $2.8M | — | — |
| 2019 | $2.0M | $1.7M | $914K | $3.0M | — | View 990 |
| 2018 | $1.8M | $829K | $1.1M | $3.4M | — | View 990 |
| 2017 | $1.9M | $2.0M | $958K | $3.6M | — | View 990 |
| 2016 | $2.4M | $2.4M | $414K | $2.7M | — | View 990 |
| 2015 | $2.2M | $2.2M | $254K | $2.6M | — | View 990 |
| 2014 | $2.2M | $2.2M | $140K | $140K | — | View 990 |
| 2013 | $1.9M | $1.9M | $94K | $94K | — | View 990 |
| 2012 | $1.9M | $1.9M | $67K | $67K | — | View 990 |
| 2011 | $1.5M | $1.5M | $22K | $22K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $1.9M, expenses of $1.9M, and assets of $0 (revenue -12.0% year-over-year).
- 2022: Revenue of $2.1M, expenses of $2.1M, and assets of $0 (revenue +23.6% year-over-year).
- 2021: Revenue of $1.7M, expenses of $1.7M, and assets of $0 (revenue -14.2% year-over-year).
- 2020: Revenue of $2.0M, expenses of $2.0M, and assets of $787K (revenue +2.4% year-over-year).
- 2019: Revenue of $2.0M, expenses of $1.7M, and assets of $914K (revenue +11.6% year-over-year).
- 2018: Revenue of $1.8M, expenses of $829K, and assets of $1.1M (revenue -9.8% year-over-year).
- 2017: Revenue of $1.9M, expenses of $2.0M, and assets of $958K (revenue -18.8% year-over-year).
- 2016: Revenue of $2.4M, expenses of $2.4M, and assets of $414K (revenue +9.7% year-over-year).
- 2015: Revenue of $2.2M, expenses of $2.2M, and assets of $254K (revenue -0.1% year-over-year).
- 2014: Revenue of $2.2M, expenses of $2.2M, and assets of $140K (revenue +17.9% year-over-year).
- 2013: Revenue of $1.9M, expenses of $1.9M, and assets of $94K (revenue -1.1% year-over-year).
- 2012: Revenue of $1.9M, expenses of $1.9M, and assets of $67K (revenue +24.6% year-over-year).
- 2011: Revenue of $1.5M, expenses of $1.5M, and assets of $22K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Summit Academy School For Alternative Learners Warren Middle:
Data Sources and Methodology
This transparency report for Summit Academy School For Alternative Learners Warren Middle 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.