Summit Early Learning

Nonprofit profile at a glance

EIN
231706558
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Mifflinburg, PA, USA
Phone
5709662845
Rating
84
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$15,645,541
Expenses
$14,792,267
Assets
$6,440,909
Liabilities
$872,058

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

13 people listed

Executive titles in this filing

  • SHAWN MOORE (PRESIDENT)

People named in this filing

  • AMY BOLINSKY (BD MEMBER)
  • BRYAN BOYD (BOARD MEMBER)
  • LAUREN CROUSE (BD MEMBER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Social services to children. Annually, sumcd serves nearly 3,000 children in programs and sites covering a geographic region exceeding 1,000 square miles. Sumcd offers programs in head start, early head start, community child care, pre-k counts, mifflin county home visitor program and child care information services.

What it reported doing in 2024

Home visitor program funded by a grant from the us dept of hhs passed through from the pa dept of human services. Grant funding is provided under the federal affordable care act. Children are eligible (under the grant guidelines) from birth to 5 years of age. Home visitors teach parenting skills, parent-child activity and establish family goals for child development.

Operating model

Revenue model
Grant-funded. 64% of the money available for current operations came from government grants.
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. Total assets are small relative to annual expenses; liquid coverage is unknown and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 92
  • Accountability: 100
  • Sustainability: 49
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 82.4%; rating input score 82
  • Program expense ratio: 87.1%; rating input score 87
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 7 of 7 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 5.5%; rating input score 55; 55th percentile among comparable filings
  • Total-asset coverage ratio: 0.44; rating input score 13; 13th percentile among comparable filings
  • Liabilities to assets ratio: 0.14; rating input score 68; 68th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 96; 96th percentile among comparable filings

Growth

  • Program expense growth: 2.1% per year; rating input score 100; 20th percentile among comparable filings
  • Revenue growth: 1.4% per year; rating input score 100; 14th percentile among comparable filings
  • Asset growth: -1% per year; rating input score 0; 8th percentile among comparable filings

Details

  • Where the money goes: 82.4% of revenue deployed · 87.1% of spending went to programs
  • Governance: 13 of 13 board members independent · 7 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $12.9M in reported program spending
  • Leadership: top reported pay $0 · 13 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Sustainability: Total-asset coverage ratio scored 13/100.
  • Review — Sustainability: Operating margin scored 55/100.
  • High — Growth: Asset growth scored 0/100.