The Summit Counseling Center Inc

Nonprofit profile at a glance

EIN
582424268
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Johns Creek, GA, USA
Phone
6788935300
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Family Counseling

Official website

Reported finances

Revenue
$5,741,608
Expenses
$6,557,120
Assets
$2,655,114
Liabilities
$717,361

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

Leadership & pay

28 people listed

Executive titles in this filing

  • Rev David Smith (Executive Director)

Highest reported compensation

  • Rev David Smith (Executive Director): $169,054 total reported compensation
  • Britany Glaser (Therapist): $158,208 total reported compensation
  • Helen Caudill (Secretary & Treasurer): $137,580 total reported compensation

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

Overview

Mission

The Summit Counseling Center, Inc, known as The Summit, provides professional counseling, psychological testing, school-based therapy, mental health awareness & suicide prevention education using an integrative approach to treat the whole person body, mind, spirit, and relationships. The Summit provides services for all family members including adults, teens, and children to address a wide variety of mental health and substance use concerns and to promote awareness and wellness within communities in North Metro Atlanta. The Summit is committed to providing a therapeutic relationship, an integrative approach to healing, high-quality services provided by state licensed providers, multiple areas of specialization, evidence-based practices, partnerships with community stakeholders, community service, and accountability to our Board of Directors and to our accrediting agency, The Solihten Institute. (continued on Sch O)

What it reported doing in 2024

The primary program of The Summit Counseling Center is the Outpatient Office-based and Telehealth Counseling and Psychological Services Program. This program provides individual, couples, family and group counseling services to adults, children, and adolescents. Our professional state licensed clinical staff utilizes evidence-based therapies to treat a wide range of clinical issues including (but not limited to) anxiety, depression, complicated grief, trauma, substance use/abuse, parenting, and relationship difficulties. The Summit provided 23,156 hours of therapy and served 2,881 unduplicated clients in 2024-25. Specialized programs include suicide risk assessments, play therapy for children, dialectical behavioral therapy, and skills groups. Additionally, associate licensed clinicians are provided clinical supervision from certified mental health clinical supervisors at no charge for clinical quality assurance. Specialized Child and Play Therapy Program for children aged 3-12: Mental health is a crucial aspect of children's overall well-being. It encompasses their mental, emotional, and behavioral health, influencing how they think, feel, and act. Additionally, it plays a role in how children handle stress, relate to others, and make healthy choices. Nearly 1 in 5 children experience mental health challenges each year. These issues can impact their daily lives, relationships, and overall well-being. Recognizing and addressing these concerns early is essential. Children with mental, emotional, or behavioral disorders, such as anxiety, depression, ADHD, autism spectrum disorder, or disruptive behavior disorder, benefit significantly from early diagnosis and treatment. Access to mental health care during this critical developmental period can help address issues promptly and improve long-term outcomes. Play therapy is a specialized form of psychotherapy & counseling designed to harness the power of play to help children express feelings, learn coping skills, gain interpersonal skills, and resolve blockages to achieve optimal growth and development. The Summit's certified clinical supervisors and trained play therapists incorporate evidence-based practices and techniques. The Summit provided 5514 sessions of Specialized Child and Play Therapy Services in Office-based settings and served 450 unduplicated clients. Client assistance pro bono discounts and fee subsidies ensure that those in need receive the help they need. Dialectical Behavioral Therapy (DBT) Program: Dialectical Behavior Therapy (DBT) is a structured program of psychotherapy with a strong educational component. It equips individuals with skills for managing intense emotions and navigating social relationships. Originally developed to address self-destructive impulses in chronically suicidal patients, DBT is also effective for treating borderline personality disorder, emotion dysregulation, and various psychiatric conditions. When appropriate, DBT can be administered in an outpatient setting, allowing individuals to attend therapy sessions and skills groups while continuing to live at home, attend school, and continue to work. The Summit utilizes therapists and clinical supervisors who have received Advanced Training to provide DBT therapy and DBT education groups that train clients in mindfulness practices, distress tolerance, emotional regulation and interpersonal effectiveness. Educational groups are provided for adults, teens (and family members of teens). The Summit provided 1,218 hours of outpatient DBT programming and served 219 adults, adolescents, and family members. Client assistance pro bono discounts and fee subsidies ensure that those in need receive the help they need. Psychological Testing Program: The Summit also provides psychological and psycho-educational testing, screenings and assessments for adults, children, and adolescents. The Summit developed cost-effective, early intervention screenings for mental health, learning disabilities and attentio

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 84% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 91
  • Transparency & Controls: 87
  • Accountability: 88
  • Sustainability: 16
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 88.8%; rating input score 89
  • Fundraising efficiency: $14.04 raised per $1 spent on fundraising; rating input score 49; 49th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 87.5%; rating input score 88; 19th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -14.2%; rating input score 10; 10th percentile among comparable filings
  • Total-asset coverage ratio: 0.4; rating input score 13; 13th percentile among comparable filings
  • Liabilities to assets ratio: 0.27; rating input score 37; 37th percentile among comparable filings
  • Officer compensation ratio: 12.9%; rating input score 23; 23rd percentile among comparable filings

Growth

  • Program expense growth: 13.5% per year; rating input score 100; 74th percentile among comparable filings
  • Revenue growth: 12.9% per year; rating input score 100; 77th percentile among comparable filings
  • Asset growth: 22.6% per year; rating input score 100; 87th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 88.8% of spending went to programs
  • Governance: 21 of 24 board members independent · 8 of 9 filing controls reported
  • Programs: 6 filed program accomplishments · $5.8M in reported program spending
  • Leadership: top reported pay $169K · 28 people listed · 4 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $156K reported
  • Consistency: 37 of 37 current checks pass
  • Schedules: 8 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 15 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 8 filed money-flow records
  • Related organizations: 2 filed related-organization links
  • 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.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 49/100.
  • High — Sustainability: Operating margin scored 10/100.
  • High — Sustainability: Total-asset coverage ratio scored 13/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • High — Sustainability: Officer compensation ratio scored 23/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 37/100.