Summit Adventure Inc

Nonprofit profile at a glance

EIN
770199441
IRS 990-EZ coverage
2018–2025
Forms available
Form 990 2020, Form 990-EZ 2025, Form 990-T 2025
Location
Bass Lake, CA, USA
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Environmental Education and Outdoor Survival Programs
Affiliation
Christianity

Official website

Reported finances

Revenue
$47,836
Expenses
$57,143
Assets
$51,375
Liabilities
$44,104

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

Leadership & pay

3 people listed

People named in this filing

  • Carey Smith (Vice Chair)
  • Jeff Frykholm (Secretary)
  • Thomas H Smith (Chairman)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provision of wilderness courses. All courses encourage personal growth, understanding of Jesus Christ and his life changing purpose and teach expertise wilderness ethics & etiquette.

What it reported doing in 2025

All courses encourage personal growth; understanding of Jesus Christ and his life changing purpose and teach expertise in wilderness ethics and etiquette.

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. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 100
  • Sustainability: 25
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 85.5%; rating input score 86
  • Program expense ratio: 71.6%; rating input score 72

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: -19.5%; rating input score 22; 22nd percentile among comparable filings
  • Total-asset coverage ratio: 0.9; rating input score 45; 45th percentile among comparable filings
  • Liabilities to assets ratio: 0.86; rating input score 5; 5th percentile among comparable filings
  • Officer compensation ratio: 23.8%; rating input score 7; 7th percentile among comparable filings

Growth

  • Program expense growth: -14.4% per year; rating input score 0; 24th percentile among comparable filings
  • Revenue growth: -12.7% per year; rating input score 0; 21st percentile among comparable filings
  • Asset growth: -6.9% per year; rating input score 0; 21st percentile among comparable filings

Details

  • Where the money goes: 85.5% of revenue deployed · 71.6% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $41K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 7 filing years from 2018 to 2025
  • 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 — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 22/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 45/100.
  • High — Sustainability: Liabilities to assets ratio scored 5/100.
  • High — Sustainability: Officer compensation ratio scored 7/100.