Civic Intelligence

The Summit Community Association Inc

990EZ • Fiscal year 2025 • EIN 58-1281382

Jan 01, 2025 to Dec 31, 2025 • Filed on Apr 04, 2026

Organization Profilehttps: www.thesummitatsmokerise.com
1674 Trotters LnSmoke Rise, GA 30087

(404) 395-7538

Siviq Scores

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

Liabilities / Assets

90th percentile

0.48x

Higher debt load relative to assets than 90% of similar nonprofits.

2025 filings • 501(c)7 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

89th percentile

0.41x

Higher debt load relative to revenue than 89% of similar nonprofits.

2025 filings • 501(c)7 • <$500k nonprofits • Source year 2025

Net Margin

80th percentile

15%

Higher net margin than 80% of similar nonprofits.

2025 filings • 501(c)7 • <$500k nonprofits • Source year 2025

Top Officer Pay

95th percentile

$0

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2025 filings • 501(c)7 • <$500k nonprofits • Source year 2025

Asset Growth

80th percentile

22%

Faster asset growth than 80% of similar nonprofits.

2025 filings • 501(c)7 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

53rd percentile

4.7%

Faster revenue growth than 53% of similar nonprofits.

2025 filings • 501(c)7 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets90th percentile

Assets

Up

$80,859

Up $14,706 (+22%) from 2024

Net Assets

Up

$36,062

Up $14,706 (+69%) from 2024

Liabilities

Down

$39,159

Down $5,638 (-13%) from 2024

Revenue And Expenses
Liabilities / Revenue89th percentileNet Margin80th percentile

Revenue

Up

$95,203

Up $4,240 (+4.7%) from 2024

Expenses

Down

$80,497

Down $14,540 (-15%) from 2024

Net Income

Up

$14,706

Up $18,780 (+461%) from 2024

Historical Trend

Balance Sheet Trend

Asset Growth80th percentile

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

$150K$100K$50K$0Assets 2011: $85,169Liabilities 2011: $20,8362011Assets 2012: $105,838Liabilities 2012: $36,3082012Assets 2013: $66,827Liabilities 2013: $29,2192013Assets 2014: $67,784Liabilities 2014: $22,2992014Assets 2015: $103,344Liabilities 2015: $40,0202015Assets 2016: $84,458Liabilities 2016: $33,565Net Assets 2016: $50,8932016Assets 2017: $78,774Liabilities 2017: $26,868Net Assets 2017: $51,9062017Assets 2018: $81,940Liabilities 2018: $19,222Net Assets 2018: $62,7182018Assets 2019: $83,370Liabilities 2019: $12,414Net Assets 2019: $70,9562019Assets 2020: $72,616Liabilities 2020: $4,621Net Assets 2020: $67,9952020Assets 2021: $142,739Liabilities 2021: $60,244Net Assets 2021: $82,4952021Assets 2022: $70,017Liabilities 2022: $55,326Net Assets 2022: $14,6912022Assets 2023: $65,481Liabilities 2023: $50,178Net Assets 2023: $15,3032023Assets 2024: $66,153Liabilities 2024: $44,797Net Assets 2024: $21,3562024Assets 2025: $80,859Liabilities 2025: $39,159Net Assets 2025: $36,0622025

Highlighted filing

2025

Assets$80,859
Liabilities$39,159
Net Assets$36,062
Open 2025 Filing

Operations Trend

Revenue Growth53rd percentile

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

$200K$100K$0-$100KRevenue 2011: $61,319Expenses 2011: $56,447Net Income 2011: $4,8722011Revenue 2012: $63,862Expenses 2012: $58,665Net Income 2012: $5,1972012Revenue 2013: $71,091Expenses 2013: $70,358Net Income 2013: $7332013Revenue 2014: $67,572Expenses 2014: $66,603Net Income 2014: $9692014Revenue 2015: $68,757Expenses 2015: $58,351Net Income 2015: $10,4062015Revenue 2016: $71,070Expenses 2016: $88,676Net Income 2016: -$17,6062016Revenue 2017: $69,145Expenses 2017: $68,132Net Income 2017: $1,0132017Revenue 2018: $70,266Expenses 2018: $59,454Net Income 2018: $10,8122018Revenue 2019: $67,805Expenses 2019: $59,567Net Income 2019: $8,2382019Revenue 2020: $53,676Expenses 2020: $56,637Net Income 2020: -$2,9612020Revenue 2021: $77,342Expenses 2021: $62,842Net Income 2021: $14,5002021Revenue 2022: $88,786Expenses 2022: $156,590Net Income 2022: -$67,8042022Revenue 2023: $85,952Expenses 2023: $85,340Net Income 2023: $6122023Revenue 2024: $90,963Expenses 2024: $95,037Net Income 2024: -$4,0742024Revenue 2025: $95,203Expenses 2025: $80,497Net Income 2025: $14,7062025

Highlighted filing

2025

Revenue$95,203
Expenses$80,497
Net Income$14,706
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Apr 4, 2026
Return Version
2025v4.0
Gross Receipts
$95,203
Mission and Program Overview

Mission

Administering Common Property swim tennis in the form of a limited-membership club

Program Services

DescriptionGrantsExpenses
Provide community association to own and maintain recreational areas and facilities.$0$0
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Barbara PettittPresident-$0--
Claudia MarcinakVice President-$0--
Barbara CookPool Chair-$0--
Martia LloydSecretary-$0--
Michael JewelerTreasurer-$0--
Victor EconomyGrounds Chair-$0--
Filing and Contact Details

Filer

Filer Name
Summit Community Association Inc
EIN
58-1281382
Address
1674 TROTTERS LN, SMOKE RISE, GA 30087

Signing Officer

Name
Michael
Title
Jeweler
Phone
4043957538
Signed
2026-04-04
Supplemental Narrative

Additional Explanations

Part II, line 26

“| Explanation:, BOYAmount:, EOYAmount:| Bank Loan, $44797, $39159|”

Raw XML Appendix118 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0Michael Jeweler
IRS990EZ/BooksInCareOfDetail/PhoneNum04043957538
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01674 TROTTERS LN
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0SMOKE RISE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0GA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd030087
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt09578
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt024284
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt014706
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt066153
IRS990EZ/Form990TotalAssetsGrp/EOYAmt080859
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt095203
IRS990EZ/GrossReceiptsForPublicUseAmt03997
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InitialReturnInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt014797
IRS990EZ/LandAndBuildingsGrp/BOYAmt056575
IRS990EZ/LandAndBuildingsGrp/EOYAmt056575
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt080406
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt021356
IRS990EZ/NetAssetsOrFundBalancesEOYAmt036062
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt021356
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt041700
IRS990EZ/OccupancyRentUtltsAndMaintAmt080497
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt42
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt51
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Barbara Pettitt
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Claudia Marcinak
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Barbara Cook
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Martia Lloyd
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Michael Jeweler
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5Victor Economy
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Pool Chair
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Grounds Chair
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationFiled990TInd0true
IRS990EZ/OrganizationHadUBIInd0true
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Administering Common Property swim tennis in the form of a limited-membership club
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Provide community association to own and maintain recreational areas and facilities.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0GA
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt044797
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt039159
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt080497
IRS990EZ/TotalRevenueAmt095203
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0https: www.thesummitatsmokerise.com
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0| Explanation:, BOYAmount:, EOYAmount:| Bank Loan, $44797, $39159|
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part II, line 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Michael
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Jeweler
ReturnHeader/BusinessOfficerGrp/PhoneNum04043957538
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-04-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SUMMIT COMMUNITY ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0SUMM
ReturnHeader/Filer/EIN0581281382
ReturnHeader/Filer/ForeignPhoneNum04043957538
ReturnHeader/Filer/USAddress/AddressLine1Txt01674 TROTTERS LN
ReturnHeader/Filer/USAddress/CityNm0SMOKE RISE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030087
ReturnHeader/ReturnTs02026-04-02T09:54:08-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$80,859
Liabilities
$39,159
Net assets
$36,062
Revenue
$95,203
Expenses
$80,497
Net income
$14,706
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.81$0.39$0.36$0.95$0.80$0.15
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.66$0.45$0.21$0.91$0.95$0.04
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.65$0.50$0.15$0.86$0.85$0.01
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.70$0.55$0.15$0.89$1.57$0.68
2021Detailed filing. Detailed filing data is available for this year.$1.43$0.60$0.82$0.77$0.63$0.15
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.73$0.05$0.68$0.54$0.57$0.03
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.83$0.12$0.71$0.68$0.60$0.08
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.82$0.19$0.63$0.70$0.59$0.11
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.79$0.27$0.52$0.69$0.68$0.01
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.84$0.34$0.51$0.71$0.89$0.18
2015Summary only. Only limited summary data is available for this year.$1.03$0.40$0.69$0.58$0.10
2014Summary only. Only limited summary data is available for this year.$0.68$0.22$0.68$0.67$0.01
2013Summary only. Only limited summary data is available for this year.$0.67$0.29$0.71$0.70$0.01
2012Summary only. Only limited summary data is available for this year.$1.06$0.36$0.64$0.59$0.05
2011Summary only. Only limited summary data is available for this year.$0.85$0.21$0.61$0.56$0.05