Summer in the USA
Legal name: Impact Alliance
Nonprofit profile at a glance
- EIN
- 912047382
- IRS 990 coverage
- 2010–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- Donostia / San Sebastián, WA, Spain
- Phone
- +34 678 188 447
- Rating
- 68
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Christianity
- Affiliation
- Christianity
Reported finances
- Revenue
- $876,718
- Expenses
- $846,857
- Assets
- $319,200
- Liabilities
- $8,063
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
8 people listed
Executive titles in this filing
- DAVID PRUITTE (President)
Highest reported compensation
- NANCY BAKER (EXECUTIVE DIR): $112,200 total reported compensation
- BROCK BAKER (Treasurer): $6,400 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Summer in the USA (SUSA) es una organización fundada sobre la fe cristiana que busca conectar culturas y crear relaciones auténticas en un ambiente seguro; promueve el aprendizaje de inglés animando a los jóvenes a practicarlo en su día a día con las familias y amistades de los Estados Unidos durante el verano.
What it reported doing in 2024
Impact alliance builds relationships of trust with other parts of the world through english fluency programs for international students. Cross-cultural relational bridges are made by welcoming students into american homes for an english immersion experience, and following through with programs for growth and development in their home country. We are able to give international students hope for a brighter future through english proficiency, personal growth and leadership development, and a more connected worldview.
Operating model
- Revenue model
- Earned-program. 75% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and most voting board members are independent. The filing reports few safeguards for money sent abroad and the filing does not identify recipients for some grant dollars.
Rating breakdown
- Financial Efficiency: 87
- Transparency & Controls: 55
- Accountability: 69
- Sustainability: 37
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 91.9%; rating input score 92
- Program expense ratio: 95%; rating input score 95
- Fundraising efficiency: $10.24 raised per $1 spent on fundraising; rating input score 39; 39th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Scored; rating input score 0
- Grant itemization coverage: Scored; rating input score 0
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 2 of 8 controls in place; rating input score 25
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Pass
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 3.4%; rating input score 46; 46th percentile among comparable filings
- Total-asset coverage ratio: 0.38; rating input score 18; 18th percentile among comparable filings
- Liabilities to assets ratio: 0.03; rating input score 60; 60th percentile among comparable filings
- Officer compensation ratio: 14%; rating input score 25; 25th percentile among comparable filings
Growth
- Program expense growth: -0.9% per year; rating input score 0; 15th percentile among comparable filings
- Revenue growth: -0.2% per year; rating input score 0; 14th percentile among comparable filings
- Asset growth: 1.9% per year; rating input score 100; 25th percentile among comparable filings
Details
- What they do: 1 programs and campaigns described on the official site · 2 operating locations identified
- Where the money goes: 91.9% of revenue deployed · 95% of spending went to programs
- Governance: 7 of 7 board members independent · 2 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $805K in reported program spending
- Leadership: top reported pay $112K · 8 people listed
- Consistency: 23 of 23 current checks pass
- Schedules: 5 filed schedules · includes major donors and foreign activity
- Filing history: 14 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Transparency & Controls: Foreign activity oversight scored 0/100.
- High — Transparency & Controls: Grant itemization coverage scored 0/100.
- High — Accountability: Governance controls: 5 of 7 not reported.
- Moderate — Financial Efficiency: Fundraising efficiency scored 39/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Moderate — Sustainability: Operating margin scored 46/100.
- High — Sustainability: Total-asset coverage ratio scored 18/100.
- High — Sustainability: Officer compensation ratio scored 25/100.