Summerbella

Nonprofit profile at a glance

EIN
926511416
IRS 990 coverage
2024–2025
Official website data refreshed
Sep 2026
Forms available
Form 990 2025, Form 990-N 2023
Location
Granite Bay, CA, US
Phone
916-586-7700
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Performing Arts Schools

Official website

Reported finances

Revenue
$549,144
Expenses
$537,584
Assets
$70,238
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

1 person listed

Highest reported compensation

  • Tod Todd (Trustee): $24,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide dance classes for all ages and skill levels, from toddlers to adults, in a variety of styles including ballet, tap, jazz, lyrical, contemporary, hip-hop, musical theater, and acro.

What it reported doing in 2025

Provide instructions in the arts, primarily dance and movement.

Operating model

Revenue model
Earned-program. 100% 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 the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 90
  • Accountability: 45
  • Sustainability: 36
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 93.5%; rating input score 94
  • Program expense ratio: 95.5%; rating input score 96
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 50%; rating input score 50; 14th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 2.1%; rating input score 37; 37th percentile among comparable filings
  • Total-asset coverage ratio: 0.13; rating input score 7; 7th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 88; 88th percentile among comparable filings
  • Officer compensation ratio: 4.5%; rating input score 51; 51st percentile among comparable filings

Growth

  • Program expense growth: 20.8% per year; rating input score 100; 80th percentile among comparable filings
  • Revenue growth: 20.1% per year; rating input score 100; 83rd percentile among comparable filings
  • Asset growth: 17.9% per year; rating input score 100; 75th percentile among comparable filings

Details

  • What they do: 1 programs and campaigns described on the official site
  • Where the money goes: 93.5% of revenue deployed · 95.5% of spending went to programs
  • Governance: 1 of 2 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $514K in reported program spending
  • Leadership: top reported pay $24K · 1 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 2 filing years from 2024 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Review — Accountability: Independent voting board scored 50/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 37/100.
  • High — Sustainability: Total-asset coverage ratio scored 7/100.
  • Review — Sustainability: Officer compensation ratio scored 51/100.