Summit Childrens Program
EIN: 232330444 · Philadelphia, PA · NTEE: P33Z
| Metric | Value |
|---|---|
| Total Revenue | $675K |
| Total Expenses | $608K |
| Net Assets | $129K |
Is Summit Childrens Program Legit?
Insufficient Data
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
About Summit Childrens Program
Summit Childrens Program (EIN: 232330444) is a nonprofit organization based in Philadelphia, PA, classified under NTEE code P33Z. The organization reported total revenue of $675K and total assets of $158K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Summit Childrens Program's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Summit Childrens Program is a small nonprofit that has been operating for 40 years, with 11 years of IRS 990 filings on record (2011–2022). Revenue has grown at a compound annual rate of 1.3%.
Key Financial Metrics (2022)
From the most recent IRS 990 filing on record:
| Total Revenue | $675K |
| Total Expenses | $608K |
| Surplus / Deficit | +$67K |
| Total Assets | $158K |
| Total Liabilities | $29K |
| Net Assets | $129K |
| Operating Margin | 9.9% |
| Debt-to-Asset Ratio | 18.4% |
| Months of Reserves | 3.1 months |
Financial Health Grade: A
In 2022, Summit Childrens Program reported a surplus of $67K with revenue exceeding expenses, holds 3.1 months of operating reserves (adequate), has a debt-to-asset ratio of 18.4% (very low leverage).
Financial Trends
Over 11 years of filings (2011–2022), Summit Childrens Program's revenue has grown at a compound annual growth rate (CAGR) of 1.3%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2022 | +11.8% | +26.1% | +88.6% |
| 2021 | +42.9% | +10.7% | +317.8% |
| 2020 | -29.0% | -26.7% | +69.5% |
| 2019 | +1.0% | +2.5% | -7.2% |
| 2018 | +46.7% | +37.9% | +1612.8% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 1986 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Analysis Pending
AI enrichment for Summit Childrens Program has not yet been completed. Basic IRS 990 data is shown below. Check back later for a full transparency report including a Mission Score, spending breakdown, executive compensation analysis, and red flags assessment.
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Summit Childrens Program with a Mission Score of 0 out of 100 (Very Poor). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Key Financial Metrics (2022)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $67K, with revenue exceeding expenses.
- Debt-to-asset ratio: 18.4%.
Frequently Asked Questions about Summit Childrens Program
Is Summit Childrens Program a legitimate charity?
Summit Childrens Program (EIN: 232330444) is a registered tax-exempt nonprofit based in Pennsylvania. It has 11 years of IRS 990 filings on record. Total revenue: $675K. No red flags identified. Financial health grade: A.
How does Summit Childrens Program spend its money?
Summit Childrens Program reported $675K in total revenue in IRS 990 filings. 11 years of filing data available. Revenue exceeded expenses in the most recent year. Review the full spending breakdown on NonprofitSpending.
Are donations to Summit Childrens Program tax-deductible?
Summit Childrens Program is registered as a tax-exempt nonprofit (EIN: 232330444). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Where is Summit Childrens Program located?
Summit Childrens Program is headquartered in Philadelphia, Pennsylvania and files with the IRS under EIN 232330444. It is classified under NTEE code P33Z.
How many years of IRS 990 filings does Summit Childrens Program have?
Summit Childrens Program has 11 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 $675K in total revenue.
Filing History
IRS 990 filing history for Summit Childrens Program showing financial trends over 11 years of public records:
Over 11 years of IRS 990 filings (2011–2022), Summit Childrens Program's revenue has grown by 14.9%, moving from $588K to $675K. Total assets increased by 29.1% over the same period, from $122K to $158K. Total functional expenses fell by 0.1%, from $609K to $608K. In its most recent filing year (2022), Summit Childrens Program reported a surplus of $67K, with revenue exceeding expenses. The organization holds $29K in liabilities against $158K in assets (debt-to-asset ratio: 18.4%), resulting in net assets of $129K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2022 | $675K | $608K | $158K | $29K | — | View 990 |
| 2021 | $604K | $482K | $84K | $22K | — | View 990 |
| 2020 | $423K | $436K | $20K | $80K | — | — |
| 2019 | $595K | $594K | $12K | $59K | — | View 990 |
| 2018 | $589K | $580K | $13K | $61K | — | View 990 |
| 2017 | $402K | $420K | $744 | $59K | — | View 990 |
| 2016 | $612K | $644K | $65K | $105K | — | View 990 |
| 2015 | $653K | $683K | $67K | $75K | — | View 990 |
| 2014 | $610K | $608K | $101K | $79K | — | View 990 |
| 2012 | $571K | $608K | $87K | $83K | — | View 990 |
| 2011 | $588K | $609K | $122K | $82K | — | View 990 |
Year-by-Year Financial Summary
- 2022: Revenue of $675K, expenses of $608K, and assets of $158K (revenue +11.8% year-over-year).
- 2021: Revenue of $604K, expenses of $482K, and assets of $84K (revenue +42.9% year-over-year).
- 2020: Revenue of $423K, expenses of $436K, and assets of $20K (revenue -29.0% year-over-year).
- 2019: Revenue of $595K, expenses of $594K, and assets of $12K (revenue +1.0% year-over-year).
- 2018: Revenue of $589K, expenses of $580K, and assets of $13K (revenue +46.7% year-over-year).
- 2017: Revenue of $402K, expenses of $420K, and assets of $744 (revenue -34.4% year-over-year).
- 2016: Revenue of $612K, expenses of $644K, and assets of $65K (revenue -6.2% year-over-year).
- 2015: Revenue of $653K, expenses of $683K, and assets of $67K (revenue +7.0% year-over-year).
- 2014: Revenue of $610K, expenses of $608K, and assets of $101K (revenue +6.7% year-over-year).
- 2012: Revenue of $571K, expenses of $608K, and assets of $87K (revenue -2.8% year-over-year).
- 2011: Revenue of $588K, expenses of $609K, and assets of $122K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Summit Childrens Program:
Data Sources and Methodology
This transparency report for Summit Childrens Program 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.