Civic Intelligence

Summer Tree Residential Centers Inc.

990 • Fiscal year 2021 • EIN 38-2219642

Oct 01, 2020 to Sep 30, 2021 • Filed on Aug 05, 2022

Organization ProfileWWW.SUMMERTREERC.ORG

View Organization Page

210 N Lake StreetBoyne City, MI 49712

(231) 582-2225

Siviq Scores

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

Liabilities / Assets

71st percentile

0.34x

Higher debt load relative to assets than 71% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Liabilities / Revenue

58th percentile

0.23x

Higher debt load relative to revenue than 58% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Net Margin

33rd percentile

4.0%

Higher net margin than 33% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Top Officer Pay

38th percentile

$93,774

Higher top officer pay than 38% of similar nonprofits.

Top officer pay equals 1.3% of source-year revenue.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Asset Growth

89th percentile

48%

Faster asset growth than 89% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Revenue Growth

51st percentile

12%

Faster revenue growth than 51% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets71st percentile

Assets

Up

$4,979,828

Up $1,615,805 (+48%) from 2020

Net Assets

Up

$3,300,329

Up $545,573 (+20%) from 2020

Liabilities

Up

$1,679,499

Up $1,070,232 (+176%) from 2020

Revenue And Expenses
Liabilities / Revenue58th percentileNet Margin33rd percentile

Revenue

Up

$7,393,851

Up $814,261 (+12%) from 2020

Expenses

Up

$7,099,216

Up $536,359 (+8.2%) from 2020

Net Income

Up

$294,635

Up $277,902 (+1661%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth89th percentile

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

$6.0M$4.0M$2.0M$0Assets 2010: $2,221,041Liabilities 2010: $548,443Net Assets 2010: $1,672,5982010Assets 2011: $2,608,884Liabilities 2011: $711,745Net Assets 2011: $1,897,1392011Assets 2012: $2,662,098Liabilities 2012: $623,106Net Assets 2012: $2,038,9922012Assets 2013: $2,827,296Liabilities 2013: $562,478Net Assets 2013: $2,264,8182013Assets 2014: $2,912,114Liabilities 2014: $469,745Net Assets 2014: $2,442,3692014Assets 2015: $3,116,807Liabilities 2015: $552,409Net Assets 2015: $2,564,3982015Assets 2016: $3,110,308Liabilities 2016: $429,595Net Assets 2016: $2,680,7142016Assets 2017: $3,368,529Liabilities 2017: $520,964Net Assets 2017: $2,847,5652017Assets 2018: $3,151,105Liabilities 2018: $423,687Net Assets 2018: $2,727,4182018Assets 2019: $3,428,188Liabilities 2019: $721,393Net Assets 2019: $2,706,7952019Assets 2020: $3,364,023Liabilities 2020: $609,267Net Assets 2020: $2,754,7562020Assets 2021: $4,979,828Liabilities 2021: $1,679,499Net Assets 2021: $3,300,3292021Assets 2022: $4,681,727Liabilities 2022: $670,679Net Assets 2022: $4,011,0482022Assets 2023: $4,313,238Liabilities 2023: $602,430Net Assets 2023: $3,710,8082023Assets 2024: $4,288,513Liabilities 2024: $610,752Net Assets 2024: $3,677,7612024Assets 2025: $4,288,674Liabilities 2025: $541,137Net Assets 2025: $3,747,5372025

Highlighted filing

2021

Assets$4,979,828
Liabilities$1,679,499
Net Assets$3,300,329
Open 2021 Filing

Operations Trend

Revenue Growth51st percentile

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

$10M$5.0M$0-$5.0MExpenses 2010: $5,297,3482010Revenue 2011: $5,815,924Expenses 2011: $5,566,968Net Income 2011: $248,9562011Revenue 2012: $5,766,415Expenses 2012: $5,665,216Net Income 2012: $101,1992012Revenue 2013: $5,962,291Expenses 2013: $5,775,979Net Income 2013: $186,3122013Revenue 2014: $5,763,796Expenses 2014: $5,625,601Net Income 2014: $138,1952014Revenue 2015: $5,455,219Expenses 2015: $5,256,480Net Income 2015: $198,7392015Revenue 2016: $5,366,281Expenses 2016: $5,307,264Net Income 2016: $59,0172016Revenue 2017: $5,703,488Expenses 2017: $5,626,969Net Income 2017: $76,5192017Revenue 2018: $5,986,983Expenses 2018: $6,075,085Net Income 2018: -$88,1022018Revenue 2019: $6,265,440Expenses 2019: $6,296,152Net Income 2019: -$30,7122019Revenue 2020: $6,579,590Expenses 2020: $6,562,857Net Income 2020: $16,7332020Revenue 2021: $7,393,851Expenses 2021: $7,099,216Net Income 2021: $294,6352021Revenue 2022: $8,490,437Expenses 2022: $7,476,820Net Income 2022: $1,013,6172022Revenue 2023: $7,435,373Expenses 2023: $7,860,238Net Income 2023: -$424,8652023Revenue 2024: $7,541,318Expenses 2024: $7,859,894Net Income 2024: -$318,5762024Revenue 2025: $7,554,700Expenses 2025: $7,595,270Net Income 2025: -$40,5702025

Highlighted filing

2021

Revenue$7,393,851
Expenses$7,099,216
Net Income$294,635
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2020 to Sep 30, 2021
Signed
Aug 5, 2022
Return Version
2020v4.2
Gross Receipts
$7,489,171
Mission and Program Overview

Mission

Summertree's mission is: supporting individuals in all aspects of their lives

Supporting individuals in all aspects of their lives - providing basic care, training, housing, and supervision for developmentally disabled and mentally impaired individuals in licensed group home sttings and independent living settings.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$494,618$1,838,044▲ $1,343,426
Investments in Publicly Traded Securities$1,238,430$1,522,045▲ $283,615
Savings and Temporary Cash Investments$712,951$736,199▲ $23,248
Land, Buildings, and Equipment, Net$656,516$604,071▼ $52,445
Cash and Non-Interest-Bearing Accounts$171,129$180,742▲ $9,613
Prepaid Expenses and Deferred Charges$90,379$98,727▲ $8,348
Total Assets$3,364,023$4,979,828▲ $1,615,805
Liabilities
Unsecured Notes Loans Payable-$1,000,802-
Accounts Payable and Accrued Expenses$513,270$665,361▲ $152,091
Mortgage Notes Payable Secured by Investment Property$95,997$13,336▼ $82,661
Total Liabilities$609,267$1,679,499▲ $1,070,232
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,754,756$3,300,329▲ $545,573
Total Net Assets Fund Balance$2,754,756$3,300,329▲ $545,573
Total Liabilities and Net Assets / Fund Balance$3,364,023$4,979,828▲ $1,615,805

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$449,707$131,838$581,545
Other Land Buildings$96,844$446,076$542,920
Equipment$2,520$90,072$92,592
Land$55,000-$55,000
Compensation and Service Providers
Top Officer Pay38th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Deborah DalyExecutive DirectorFT$93,774$93,774
Linda FryChairpersonPT$1,440$1,440
Bill FryVice-chairperson-$720$720
Bob HouserMember-$720$720
Archie WyattSecretary-$640$640
Helen DemingMember-$640$640
Jan AndersonMember-$640$640
Annemarie BeauvaisMember-$560$560
Don ToffoloTreasurer-$480$480
Revenue and Support

Revenue Composition

Contributions and Grants
$92,661
Program Service Revenue
$7,236,130
Investment Income
$64,742
Other Revenue
$318
All Other Contributions
$10,000
Change in Net Assets
$294,635

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,385,545
Revenue Not Reported on Financial Statements
$8,306
Revenue Not Reported on Form 990
$250,938
Total Revenue per Audited Statements
$7,636,483
Total Revenue per Form 990
$7,393,851
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$6,026,147
Other Expenses$1,073,069
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$4,855,513$190,493-$5,046,006
Other Employee Benefits$424,427$55,227-$479,654
Payroll Taxes$367,577$21,190-$388,767
Occupancy$358,376$15,543-$373,919
Current Officers, Directors, Trustees, and Key Employees-$111,720-$111,720
Depreciation Depletion$61,135$10,687-$71,822
Other Expenses$39,938$5,707-$45,645
All Other Expenses$1,229$13,866-$15,095
Fees for Services Accounting-$11,700-$11,700
Fees for Service Investment Mgmnt Fees-$8,306-$8,306
Insurance-$6,939-$6,939
Travel$695$741-$1,436
Conferences and Meetings-$394-$394
Total Functional Expenses$6,584,137$515,079$0$7,099,216

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$7,099,216
Expenses per Audited Statements$7,090,910
Total Expenses per Audited Statements$7,090,910
Expenses Not Reported on Financial Statements$8,306
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“Board members bill fry and linda fry have a family relationship. Board members archie wyatt and jan anderson have a family relationship.”

Form 990, Part VI, Section B, Line 11B

“Form 990 is provided to all board members to review. Then the board formally approves it at a board meeting before the form 990 is filed with the irs.”

Form 990, Part VI, Section B, Line 12C

“The board of directors are required to review and sign the board governance policies annually.”

Form 990, Part VI, Section B, Line 15A

“The board of directors make a determination as to the level of compensation provided to the executive director. A review is done on an annual basis. The board reviews at least one external and independent source which provides information regarding existing compensation rates for those with similar job responsibilities, experience, scope and geographic location.”

Form 990, Part VI, Section C, Line 19

“Copies of documents are provided upon request or the documents may be inspected at the organization's office in boyne city.”

Filing and Contact Details

Filer

Filer Name
Summertree Residential Centers Inc
EIN
38-2219642
Phone
2315822225
Address
210 N LAKE STREET, BOYNE CITY, MI 49712

Signing Officer

Name
Deborah Daly
Title
Executive Director
Phone
2315822225
Signed
2022-08-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Deborah Daly
Formed
1978
Legal Domicile
Mi
Voting Board Members
8
Independent Board Members
8
Employees
200
Volunteers
0

Preparer

Firm
Rasmussen Teller & Caron Pc
Address
555 MICHIGAN STREET, PETOSKEY, MI 49770
Preparer
Ted M Teller CPA
Phone
2313475555
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Unrealized gain on investments 250,938.”

Raw XML AppendixShowing 400 of 469 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0513270
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0665361
IRS990/AccountsReceivableGrp/BOYAmt0494618
IRS990/AccountsReceivableGrp/EOYAmt01838044
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0SUPPORTING INDIVIDUALS IN ALL ASPECTS OF THEIR LIVES - PROVIDING BASIC CARE, TRAINING, HOUSING, AND SUPERVISION FOR DEVELOPMENTALLY DISABLED AND MENTALLY IMPAIRED INDIVIDUALS IN LICENSED GROUP HOME STTINGS AND INDEPENDENT LIVING SETTINGS.
IRS990/AllOtherContributionsAmt010000
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt013866
IRS990/AllOtherExpensesGrp/ProgramServicesAmt01229
IRS990/AllOtherExpensesGrp/TotalAmt015095
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd00
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0SUMMERTREE RESIDENTIAL CENTERS INC
IRS990/BooksInCareOfDetail/PhoneNum02315822225
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0210 N LAKE ST
IRS990/BooksInCareOfDetail/USAddress/CityNm0BOYNE CITY
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd049712
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0171129
IRS990/CashNonInterestBearingGrp/EOYAmt0180742
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt0111720
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0111720
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt0394
IRS990/ConferencesMeetingsGrp/TotalAmt0394
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt092661
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt064742
IRS990/CYOtherExpensesAmt01073069
IRS990/CYOtherRevenueAmt0318
IRS990/CYProgramServiceRevenueAmt07236130
IRS990/CYRevenuesLessExpensesAmt0294635
IRS990/CYSalariesCompEmpBnftPaidAmt06026147
IRS990/CYTotalExpensesAmt07099216
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt07393851
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt010687
IRS990/DepreciationDepletionGrp/ProgramServicesAmt061135
IRS990/DepreciationDepletionGrp/TotalAmt071822
IRS990/Desc0PROVIDED BASIC CARE, TRAINING, HOUSING, AND SUPERVISION FOR DEVELOPMENTALLY DISABLED AND MENTALLY IMPAIRED INDIVIDUALS IN LICENSED GROUP HOME SETTINGS AND INDEPENDENT LIVING SETTINGS. 81 CONSUMERS WERE SERVED.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt0200
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt06584137
IRS990/FamilyOrBusinessRlnInd01
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt011700
IRS990/FeesForServicesAccountingGrp/TotalAmt011700
IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt08306
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt08306
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt45.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt72.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt840.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/PersonNm0HELEN DEMING
IRS990/Form990PartVIISectionAGrp/PersonNm1ANNEMARIE BEAUVAIS
IRS990/Form990PartVIISectionAGrp/PersonNm2JAN ANDERSON
IRS990/Form990PartVIISectionAGrp/PersonNm3BOB HOUSER
IRS990/Form990PartVIISectionAGrp/PersonNm4LINDA FRY
IRS990/Form990PartVIISectionAGrp/PersonNm5BILL FRY
IRS990/Form990PartVIISectionAGrp/PersonNm6DON TOFFOLO
IRS990/Form990PartVIISectionAGrp/PersonNm7ARCHIE WYATT
IRS990/Form990PartVIISectionAGrp/PersonNm8DEBORAH DALY
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0640
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1560
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt2640
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt3720
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt41440
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt5720
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt6480
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt7640
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt893774
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/TitleTxt0MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt1MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4CHAIRPERSON
IRS990/Form990PartVIISectionAGrp/TitleTxt5VICE-CHAIRPERSON
IRS990/Form990PartVIISectionAGrp/TitleTxt6TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt7SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt8EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01978
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/OtherAmt023319
IRS990/GainOrLossGrp/SecuritiesAmt017850
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GovernmentGrantsAmt082661
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/OtherAmt030509
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0105980
IRS990/GrossReceiptsAmt07489171
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt08
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt06939
IRS990/InsuranceGrp/TotalAmt06939
IRS990/InvestmentIncomeGrp/ExclusionAmt023573
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt023573
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt01238430
IRS990/InvestmentsPubTradedSecGrp/EOYAmt01522045
IRS990/IRPDocumentCnt011
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0667986
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0656516
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0604071
IRS990/LandBldgEquipCostOrOtherBssAmt01272057
IRS990/LegalDomicileStateCd0MI
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt07190
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt088130
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MiscellaneousRevenueGrp/ExclusionAmt0318
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt0318
IRS990/MissionDesc0SUMMERTREE'S MISSION IS: SUPPORTING INDIVIDUALS IN ALL ASPECTS OF THEIR LIVES
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt095997
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt013336
IRS990/NetAssetsOrFundBalancesBOYAmt02754756
IRS990/NetAssetsOrFundBalancesEOYAmt03300329
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt041169
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt041169
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt02754756
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt03300329
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt015543
IRS990/OccupancyGrp/ProgramServicesAmt0358376
IRS990/OccupancyGrp/TotalAmt0373919
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt0250938
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt055227
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0424427
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0479654
IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1OTHER PERSONNEL EXPENSE
IRS990/OtherExpensesGrp/Desc2VEHICLE EXPENSE
IRS990/OtherExpensesGrp/Desc3TELEPHONE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt048868
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt16633
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt27065
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt35707
IRS990/OtherExpensesGrp/ProgramServicesAmt0354531
IRS990/OtherExpensesGrp/ProgramServicesAmt164846
IRS990/OtherExpensesGrp/ProgramServicesAmt255870
IRS990/OtherExpensesGrp/ProgramServicesAmt339938
IRS990/OtherExpensesGrp/TotalAmt0403399
IRS990/OtherExpensesGrp/TotalAmt171479
IRS990/OtherExpensesGrp/TotalAmt262935
IRS990/OtherExpensesGrp/TotalAmt345645
IRS990/OtherRevenueTotalAmt0318
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0190493
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt04855513
IRS990/OtherSalariesAndWagesGrp/TotalAmt05046006
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt021190
IRS990/PayrollTaxesGrp/ProgramServicesAmt0367577
IRS990/PayrollTaxesGrp/TotalAmt0388767
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt090379
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt098727
IRS990/PrincipalOfficerNm0DEBORAH DALY
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0623990
IRS990/ProgramServiceRevenueGrp/Desc0PROG.SERV.REVENUE-RELA
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt07236130
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt07236130
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0200
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt065169
IRS990/PYOtherExpensesAmt01074841
IRS990/PYOtherRevenueAmt0315
IRS990/PYProgramServiceRevenueAmt06513906
IRS990/PYRevenuesLessExpensesAmt016733
IRS990/PYSalariesCompEmpBnftPaidAmt05488016
IRS990/PYTotalExpensesAmt06562857
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt06579590
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0294635
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt07174088
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0712951
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0736199
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt092661
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0200
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0250
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0350
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt093461
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt074459
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt065169
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt034114
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0106783
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt052659
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0333184
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt07236130
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt06513906
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt06226491
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt05874751
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt05590681
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt031441959
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt074459
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt065169
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt034114
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0106783
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt052659
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0333184
IRS990ScheduleA/InvestmentIncomeCYPct00.01040
IRS990ScheduleA/InvestmentIncomePYPct00.01020
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt0315
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt0315
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt04584
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt05099
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt060148
IRS990ScheduleA/OtherIncome509Grp/TotalAmt070461
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98740
IRS990ScheduleA/PublicSupportPY509Pct00.98740
IRS990ScheduleA/PublicSupportTotal509Amt031535420
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt07328791
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt06514106
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt06226741
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt05875101
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt05590681
IRS990ScheduleA/Total509Grp/TotalAmt031535420
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt07403565
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt06579590
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt06265439
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt05986983
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt05703488
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt031939065
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0449707
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0131838
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0581545
IRS990ScheduleD/EquipmentGrp/BookValueAmt02520
IRS990ScheduleD/EquipmentGrp/DepreciationAmt090072
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt092592
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt08306
IRS990ScheduleD/ExpensesSubtotalAmt07090910
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt08306
IRS990ScheduleD/InvestmentExpensesNotIncldAmt08306
IRS990ScheduleD/LandGrp/BookValueAmt055000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt055000
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0250938
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt096844
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0446076
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0542920
IRS990ScheduleD/RevenueNotReportedAmt0250938
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt08306
IRS990ScheduleD/RevenueSubtotalAmt07385545
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0604071
IRS990ScheduleD/TotalExpensesPerForm990Amt07099216
IRS990ScheduleD/TotalRevenuePerForm990Amt07393851
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt07636483
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt07090910
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BOARD MEMBERS BILL FRY AND LINDA FRY HAVE A FAMILY RELATIONSHIP. BOARD MEMBERS ARCHIE WYATT AND JAN ANDERSON HAVE A FAMILY RELATIONSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS PROVIDED TO ALL BOARD MEMBERS TO REVIEW. THEN THE BOARD FORMALLY APPROVES IT AT A BOARD MEETING BEFORE THE FORM 990 IS FILED WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS ARE REQUIRED TO REVIEW AND SIGN THE BOARD GOVERNANCE POLICIES ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS MAKE A DETERMINATION AS TO THE LEVEL OF COMPENSATION PROVIDED TO THE EXECUTIVE DIRECTOR. A REVIEW IS DONE ON AN ANNUAL BASIS. THE BOARD REVIEWS AT LEAST ONE EXTERNAL AND INDEPENDENT SOURCE WHICH PROVIDES INFORMATION REGARDING EXISTING COMPENSATION RATES FOR THOSE WITH SIMILAR JOB RESPONSIBILITIES, EXPERIENCE, SCOPE AND GEOGRAPHIC LOCATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COPIES OF DOCUMENTS ARE PROVIDED UPON REQUEST OR THE DOCUMENTS MAY BE INSPECTED AT THE ORGANIZATION'S OFFICE IN BOYNE CITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5UNREALIZED GAIN ON INVESTMENTS 250,938.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt03364023
IRS990/TotalAssetsEOYAmt04979828
IRS990/TotalAssetsGrp/BOYAmt03364023
IRS990/TotalAssetsGrp/EOYAmt04979828
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt092661
IRS990/TotalEmployeeCnt0200
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0515079
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt06584137

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,979,828
Liabilities
$1,679,499
Net assets
$3,300,329
Revenue
$7,393,851
Expenses
$7,099,216
Net income
$294,635
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.29$0.54$3.75$7.55$7.60$0.04
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.29$0.61$3.68$7.54$7.86$0.32
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.31$0.60$3.71$7.44$7.86$0.42
2022Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$4.68$0.67$4.01$8.49$7.48$1.01
2021Detailed filing. Detailed filing data is available for this year.$4.98$1.68$3.30$7.39$7.10$0.29
2020Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$3.36$0.61$2.75$6.58$6.56$0.02
2019Summary only. Only limited summary data is available for this year.$3.43$0.72$2.71$6.27$6.30$0.03
2018Summary only. Only limited summary data is available for this year.$3.15$0.42$2.73$5.99$6.08$0.09
2017Summary only. Only limited summary data is available for this year.$3.37$0.52$2.85$5.70$5.63$0.08
2016Summary only. Only limited summary data is available for this year.$3.11$0.43$2.68$5.37$5.31$0.06
2015Summary only. Only limited summary data is available for this year.$3.12$0.55$2.56$5.46$5.26$0.20
2014Summary only. Only limited summary data is available for this year.$2.91$0.47$2.44$5.76$5.63$0.14
2013Summary only. Only limited summary data is available for this year.$2.83$0.56$2.26$5.96$5.78$0.19
2012Summary only. Only limited summary data is available for this year.$2.66$0.62$2.04$5.77$5.67$0.10
2011Summary only. Only limited summary data is available for this year.$2.61$0.71$1.90$5.82$5.57$0.25
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.22$0.55$1.67$5.30