Summer Earth Studies
Nonprofit profile at a glance
- EIN
- 810775416
- IRS 990-EZ coverage
- 2017–2020
- Forms available
- Form 990-EZ 2020
- Location
- Marietta, GA, USA
- Phone
- 7708434224
- Rating
- 84
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Student Services, Organizations of Students
Reported finances
- Revenue
- $21,480
- Expenses
- $23,231
- Assets
- $2,912
Source: IRS Form 990-EZ. Selected filing: tax year 2020. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- CHRISTINE YANG (CEO)
People named in this filing
- JOHN SCHAFER (DIRECTOR)
- CHRISTINE YANG (CEO)
- MICHELE GREEN (CFO)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2020. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
High school students attend experiential science courses during summer months to learn practical applications.
Operating model
- Revenue model
- Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
- 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
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Revenue has declined or grown slowly and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 100
- Transparency & Controls: 82
- Sustainability: 27
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 100%; rating input score 100
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: -8.2%; rating input score 37; 37th percentile among comparable filings
- Total-asset coverage ratio: 0.13; rating input score 9; 9th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: -26.4% per year; rating input score 0; 16th percentile among comparable filings
- Asset growth: -48.1% per year; rating input score 0; 3rd percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 100% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $23K in reported program spending
- Leadership: top reported pay $0 · 4 people listed
- Consistency: 6 of 6 current checks pass
- Schedules: 2 filed schedules
- Filing history: 3 filing years from 2017 to 2020
- Contacts: How to reach this organization
- 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- High — Growth: Revenue growth scored 0/100.
- Moderate — Sustainability: Operating margin scored 37/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 9/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.