Summit Leadership High Desert
Summit Leadership High Desert consistently operates with tight margins and reports no officer compensation.
EIN: 202972383 · Hesperia, CA · NTEE: B80 · Updated: 2026-03-28
Is Summit Leadership High Desert Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Summit Leadership High Desert directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Summit Leadership High Desert
Summit Leadership High Desert (EIN: 202972383) is a nonprofit organization based in Hesperia, CA, classified under NTEE code B80. The organization reported total revenue of $5.3M and total assets of $3.4M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Summit Leadership High Desert's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Summit Leadership High Desert 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 10.1%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $4.6M |
| Total Expenses | $4.6M |
| Surplus / Deficit | +$416 |
| Total Assets | $3.7M |
| Total Liabilities | $1.6M |
| Net Assets | $2.2M |
| Operating Margin | 0.0% |
| Debt-to-Asset Ratio | 41.8% |
| Months of Reserves | 9.7 months |
Financial Health Grade: A
In 2023, Summit Leadership High Desert reported a surplus of $416 with revenue exceeding expenses, holds 9.7 months of operating reserves (strong position), has a debt-to-asset ratio of 41.8% (moderate leverage).
Financial Trends
Over 13 years of filings (2011–2023), Summit Leadership High Desert's revenue has grown at a compound annual growth rate (CAGR) of 10.1%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +2.4% | +2.7% | +11.2% |
| 2022 | -11.1% | +6.6% | +6.6% |
| 2021 | +22.0% | +3.9% | +40.8% |
| 2020 | -4.4% | -6.7% | +43.9% |
| 2019 | -18.5% | -8.1% | +0.5% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| 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 Leadership High Desert with a Mission Score of 92 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: 7%
- programs: 90%
- fundraising: 3%
According to IRS 990 filings, Summit Leadership High Desert allocates its expenses as follows: admin: 7%, programs: 90%, fundraising: 3%. 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 $416, with revenue exceeding expenses.
- Debt-to-asset ratio: 41.8%.
Executive Compensation Analysis
Executive compensation is reported as 0% across all available filings, indicating that no officers receive salaries from the organization, which is highly unusual for an organization with revenues exceeding $4 million annually.
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 Leadership High Desert's IRS 990 filings:
- Increasing liabilities relative to assets over time, from $79,390 in 201406 to $1,558,763 in 202306, warrants careful monitoring.
Strengths
The following positive indicators were identified for Summit Leadership High Desert:
- Consistent reporting of 0% officer compensation across all filings, demonstrating exceptional transparency and dedication to mission.
- Strong program spending efficiency, with expenses closely aligning with revenues (e.g., 202306 period: $4,589,165 revenue vs. $4,588,749 expenses).
- Significant growth in assets over the past decade, from $1,372,512 in 201406 to $3,727,703 in 202306.
- Consistent IRS 990 filing history over 13 periods, indicating strong compliance and transparency.
Frequently Asked Questions about Summit Leadership High Desert
Is Summit Leadership High Desert a legitimate charity?
Based on AI analysis of IRS 990 filings, Summit Leadership High Desert (EIN: 202972383) some concerns. Mission Score: 92/100. 1 red flag identified, 4 strengths noted.
How does Summit Leadership High Desert spend its money?
Summit Leadership High Desert directs 90% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Summit Leadership High Desert tax-deductible?
Summit Leadership High Desert is registered as a tax-exempt nonprofit (EIN: 202972383). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Is Summit Leadership High Desert financially stable?
Yes, the organization appears financially stable, consistently managing revenues and expenses closely. Assets have grown from $1,372,512 in 201406 to $3,727,703 in 202306, indicating a healthy balance sheet.
How does Summit Leadership High Desert manage executive compensation?
The organization reports 0% officer compensation in all available filings, meaning no salaries are paid to its officers, which is a strong indicator of volunteer leadership or a highly efficient operational model.
What is the trend in the organization's liabilities?
Liabilities have shown an increasing trend, from $79,390 in 201406 to $1,558,763 in 202306. While assets have grown significantly, this increase in liabilities warrants monitoring.
How efficient is Summit Leadership High Desert's spending?
Spending appears highly efficient, with expenses closely matching revenues in recent years (e.g., $4,589,165 revenue vs. $4,588,749 expenses in 202306), suggesting most funds are directly applied to operations.
Filing History
IRS 990 filing history for Summit Leadership High Desert showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Summit Leadership High Desert's revenue has grown by 216.2%, moving from $1.5M to $4.6M. Total assets increased by 116.5% over the same period, from $1.7M to $3.7M. Total functional expenses rose by 214.5%, from $1.5M to $4.6M. In its most recent filing year (2023), Summit Leadership High Desert reported a surplus of $416, with revenue exceeding expenses. The organization holds $1.6M in liabilities against $3.7M in assets (debt-to-asset ratio: 41.8%), resulting in net assets of $2.2M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $4.6M | $4.6M | $3.7M | $1.6M | — | View 990 |
| 2022 | $4.5M | $4.5M | $3.4M | $1.2M | — | View 990 |
| 2021 | $5.0M | $4.2M | $3.1M | $985K | — | View 990 |
| 2020 | $4.1M | $4.0M | $2.2M | $925K | — | View 990 |
| 2019 | $4.3M | $4.3M | $1.6M | $341K | — | View 990 |
| 2018 | $5.3M | $4.7M | $1.5M | $329K | — | View 990 |
| 2017 | $1.8M | $2.5M | $680K | $63K | — | View 990 |
| 2016 | $1.8M | $1.8M | $1.9M | $603K | — | View 990 |
| 2015 | $1.7M | $1.7M | $2.0M | $739K | — | View 990 |
| 2014 | $1.7M | $1.7M | $1.4M | $79K | — | View 990 |
| 2013 | $1.5M | $1.8M | $1.4M | $91K | — | View 990 |
| 2012 | $1.5M | $1.5M | $1.6M | $70K | — | View 990 |
| 2011 | $1.5M | $1.5M | $1.7M | $139K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $4.6M, expenses of $4.6M, and assets of $3.7M (revenue +2.4% year-over-year).
- 2022: Revenue of $4.5M, expenses of $4.5M, and assets of $3.4M (revenue -11.1% year-over-year).
- 2021: Revenue of $5.0M, expenses of $4.2M, and assets of $3.1M (revenue +22.0% year-over-year).
- 2020: Revenue of $4.1M, expenses of $4.0M, and assets of $2.2M (revenue -4.4% year-over-year).
- 2019: Revenue of $4.3M, expenses of $4.3M, and assets of $1.6M (revenue -18.5% year-over-year).
- 2018: Revenue of $5.3M, expenses of $4.7M, and assets of $1.5M (revenue +196.3% year-over-year).
- 2017: Revenue of $1.8M, expenses of $2.5M, and assets of $680K (revenue -2.6% year-over-year).
- 2016: Revenue of $1.8M, expenses of $1.8M, and assets of $1.9M (revenue +8.7% year-over-year).
- 2015: Revenue of $1.7M, expenses of $1.7M, and assets of $2.0M (revenue +0.1% year-over-year).
- 2014: Revenue of $1.7M, expenses of $1.7M, and assets of $1.4M (revenue +10.8% year-over-year).
- 2013: Revenue of $1.5M, expenses of $1.8M, and assets of $1.4M (revenue +1.7% year-over-year).
- 2012: Revenue of $1.5M, expenses of $1.5M, and assets of $1.6M (revenue +3.3% year-over-year).
- 2011: Revenue of $1.5M, expenses of $1.5M, and assets of $1.7M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Summit Leadership High Desert:
Data Sources and Methodology
This transparency report for Summit Leadership High Desert 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.