Civic Intelligence

Summer Tree Institute

990EZ • Fiscal year 2018 • EIN 33-0939467

Dec 01, 2017 to Nov 30, 2018 • Filed on Oct 15, 2019

Organization ProfileSUMMERTREE.ORG
PO Box 307Morongo Valley, CA 92256

(760) 363-7229

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

99th percentile

7.48x

Higher debt load relative to assets than 99% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

98th percentile

2.94x

Higher debt load relative to revenue than 98% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

5th percentile

-86%

Higher net margin than 5% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

79th percentile

$5,500

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 21.3% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

5th percentile

-70%

Faster asset growth than 5% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

6th percentile

-66%

Faster revenue growth than 6% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets99th percentile

Assets

Down

$10,153

Down $24,112 (-70%) from 2017

Net Assets

Down

-$65,747

Down $22,176 (-51%) from 2017

Liabilities

Down

$75,900

Down $1,936 (-2.5%) from 2017

Revenue And Expenses
Liabilities / Revenue98th percentileNet Margin5th percentile

Revenue

Down

$25,777

Down $50,669 (-66%) from 2017

Expenses

Down

$47,953

Down $13,126 (-21%) from 2017

Net Income

Down

-$22,176

Down $37,543 (-244%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth5th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$150K$100K$50K$0-$50K-$100KAssets 2014: $11,878Liabilities 2014: $80,600Net Assets 2014: -$68,7222014Assets 2015: $14,574Liabilities 2015: $79,400Net Assets 2015: -$64,8262015Assets 2016: $19,998Liabilities 2016: $78,936Net Assets 2016: -$58,9382016Assets 2017: $34,265Liabilities 2017: $77,836Net Assets 2017: -$43,5712017Assets 2018: $10,153Liabilities 2018: $75,900Net Assets 2018: -$65,7472018Assets 2019: $43,236Liabilities 2019: $74,800Net Assets 2019: -$31,5642019Assets 2020: $60,695Liabilities 2020: $108,900Net Assets 2020: -$48,2052020Assets 2021: $50,798Liabilities 2021: $107,700Net Assets 2021: -$56,9022021Assets 2022: $22,846Liabilities 2022: $106,600Net Assets 2022: -$83,7542022

Highlighted filing

2018

Assets$10,153
Liabilities$75,900
Net Assets-$65,747
Open 2018 Filing

Operations Trend

Revenue Growth6th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$150K$100K$50K$0-$50KRevenue 2014: $100,633Expenses 2014: $111,581Net Income 2014: -$10,9482014Revenue 2015: $56,999Expenses 2015: $53,103Net Income 2015: $3,8962015Revenue 2016: $41,209Expenses 2016: $35,321Net Income 2016: $5,8882016Revenue 2017: $76,446Expenses 2017: $61,079Net Income 2017: $15,3672017Revenue 2018: $25,777Expenses 2018: $47,953Net Income 2018: -$22,1762018Revenue 2019: $84,099Expenses 2019: $49,916Net Income 2019: $34,1832019Revenue 2020: $44,302Expenses 2020: $60,943Net Income 2020: -$16,6412020Revenue 2021: $24,154Expenses 2021: $32,851Net Income 2021: -$8,6972021Revenue 2022: $12,212Expenses 2022: $39,064Net Income 2022: -$26,8522022

Highlighted filing

2018

Revenue$25,777
Expenses$47,953
Net Income-$22,176
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Dec 1, 2017 to Nov 30, 2018
Signed
Oct 15, 2019
Return Version
2017v2.2
Gross Receipts
$25,777
Mission and Program Overview

Mission

To educate and empower individuals and organizations in promoting a healthier environment for all living things.

Program Services

DescriptionGrantsExpenses
THE CREATION OF ENVIRONMENTAL EDUCATION MATERIALS, PROGRAMMING, AND EXPERIENCES FOR STUDENTS, TEACHERS, AND OTHERS IN ORDER TO ENHANCE ENVIRONMENTAL AWARENESS.$30,054-
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
ROBIN KOBALYExecutive DirecFT$5,500-$5,500
PATRICIA TWITTYSecretary-$0--
JUSTINE TOMSDirector-$0--
Filing and Contact Details

Filer

Filer Name
Summer Tree Institute
EIN
33-0939467
Phone
7603637229
Address
PO BOX 307, MORONGO VALLEY, CA 92256

Signing Officer

Name
Robin Kobaly
Title
Director
Signed
2019-10-15
Discuss with paid preparer
Yes

Preparer

Firm
Frazer Abbott & Company
Address
55898 29 Palms Hwy Suite A, Yucca Valley, CA 92284-7802
Preparer
Shelly L Abbott EA
Phone
7603651040
Supplemental Narrative

Additional Explanations

Other Expenses.1

“CONSULTING $18680”

Other Expenses.3

“FUEL $2181”

Other Expenses.4

“UTILITIES $2033”

Other Expenses.5

“TELEPHONE $1848”

Other Expenses.6

“Program: expeditions $1700”

Other Expenses.7

“INSURANCE $1144”

Other Expenses.8

“INTERNET/CABLE $1047”

Other Expenses.9

“PROGRAM EXPENSES $952”

Other Expenses.10

“OTHER COSTS $850”

Other Expenses.11

“Website hosting/domains $810”

Other Expenses.12

“PO BOX RENTAL $305”

Other Expenses.13

“PASSTHROUGH GRANT $300”

Other Expenses.14

“REIMBURSEMENTS $194”

Other Expenses.15

“Software/data storage $127”

Other Expenses.16

“POSTAGE $48”

Other Expenses.17

“FILING FEES $35”

Other Expenses.18

“BANK FEES $31”

Total Liabilities.1001

“Accounts Payable and Accrued Expenses - Beginning $736 Accounts Payable and Accrued Expenses - Ending $0”

Total Liabilities.1007

“Secured Mortgages and Notes Payable - Beginning $77100 Secured Mortgages and Notes Payable - Ending $75900”

Raw XML Appendix169 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CONSULTING $18680
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FUEL $2181
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TELEPHONE $1848
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8OTHER COSTS $850
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16BANK FEES $31
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17Accounts Payable and Accrued Expenses - Beginning $736 Accounts Payable and Accrued Expenses - Ending $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18Secured Mortgages and Notes Payable - Beginning $77100 Secured Mortgages and Notes Payable - Ending $75900
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.5
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Other Expenses.18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Total Liabilities.1001
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ReturnHeader/BuildTS02019-02-21 02:37:17Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0ROBIN KOBALY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-10-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SUMMER TREE INSTITUTE
ReturnHeader/Filer/BusinessNameControlTxt0SUMM
ReturnHeader/Filer/EIN0330939467
ReturnHeader/Filer/PhoneNum07603637229
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Yucca Valley
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0922847802
ReturnHeader/PreparerPersonGrp/PhoneNum07603651040
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Shelly L Abbott EA
ReturnHeader/ReturnTs02019-10-15T08:29:31-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02017-12-01
ReturnHeader/TaxPeriodEndDt02018-11-30
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$10,153
Liabilities
$75,900
Net assets
-$65,747
Revenue
$25,777
Expenses
$47,953
Net income
-$22,176
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Detailed filing. Detailed filing data is available for this year.$0.23$1.07$0.84$0.12$0.39$0.27
2021Detailed filing. Detailed filing data is available for this year.$0.51$1.08$0.57$0.24$0.33$0.09
2020Detailed filing. Detailed filing data is available for this year.$0.61$1.09$0.48$0.44$0.61$0.17
2019Detailed filing. Detailed filing data is available for this year.$0.43$0.75$0.32$0.84$0.50$0.34
2018Detailed filing. Detailed filing data is available for this year.$0.10$0.76$0.66$0.26$0.48$0.22
2017Detailed filing. Detailed filing data is available for this year.$0.34$0.78$0.44$0.76$0.61$0.15
2016Detailed filing. Detailed filing data is available for this year.$0.20$0.79$0.59$0.41$0.35$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.15$0.79$0.65$0.57$0.53$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.12$0.81$0.69$1.01$1.12$0.11