Civic Intelligence

Summit Community Center

990 • Fiscal year 2022 • EIN 86-3715700

Jan 01, 2022 to Dec 31, 2022 • Filed on Oct 04, 2023

4605 88th Ave SEMercer Island, WA 98040

(206) 953-1879

Siviq Scores

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

Liabilities / Assets

26th percentile

0.00x

Higher debt load relative to assets than 26% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

24th percentile

0.01x

Higher debt load relative to revenue than 24% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

95th percentile

74%

Higher net margin than 95% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

75th percentile

$117,006

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 12.1% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

94th percentile

105%

Faster asset growth than 94% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

76th percentile

35%

Faster revenue growth than 76% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$1,399,120

Up $717,791 (+105%) from 2021

Net Assets

Up

$1,392,629

Up $712,569 (+105%) from 2021

Liabilities

Up

$6,491

Up $5,222 (+412%) from 2021

Revenue

Up

$966,044

Up $252,448 (+35%) from 2021

Expenses

Up

$253,475

Up $219,939 (+656%) from 2021

Net Income

Up

$712,569

Up $32,509 (+4.8%) from 2021

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2021: $681,329Liabilities 2021: $1,269Net Assets 2021: $680,0602021Assets 2022: $1,399,120Liabilities 2022: $6,491Net Assets 2022: $1,392,6292022Assets 2024: $2,521,271Liabilities 2024: $19,932Net Assets 2024: $2,501,3392024

Highlighted filing

2022

Assets$1,399,120
Liabilities$6,491
Net Assets$1,392,629

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0Revenue 2021: $713,596Expenses 2021: $33,536Net Income 2021: $680,0602021Revenue 2022: $966,044Expenses 2022: $253,475Net Income 2022: $712,5692022Revenue 2024: $1,835,197Expenses 2024: $1,540,174Net Income 2024: $295,0232024

Highlighted filing

2022

Revenue$966,044
Expenses$253,475
Net Income$712,569
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Oct 4, 2023
Return Version
2022v5.0
Gross Receipts
$966,044
Mission and Program Overview

Mission

The summit community center (scc) mission is to support neurodiverse young adults, initially aged 18-29, to develop a sense of place, true community membership, and opportunities for continued growth and independence.

The summit community center (scc) mission is to support neurodiverse young adults.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$681,329$952,621▲ $271,292
Land, Buildings, and Equipment, Net$0$427,690▲ $427,690
Total Assets$681,329$1,399,120▲ $717,791
Other Assets Total$0$18,809▲ $18,809
Liabilities
Accounts Payable and Accrued Expenses$1,269$6,491▲ $5,222
Total Liabilities$1,269$6,491▲ $5,222
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$680,060$1,392,629▲ $712,569
Total Net Assets Fund Balance$680,060$1,392,629▲ $712,569
Total Liabilities and Net Assets / Fund Balance$681,329$1,399,120▲ $717,791

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$427,690-$427,690
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Alicia NathanExecutive DirectorFT$110,000$7,006$117,006

Board Members and Trustees

NameTitle
Erin BrewerCo-president
Nancy GordonCo-president
Bill CrowDirector
Jennifer AnnableDirector
Jerry BrewerDirector
Melissa ScanlanDirector
Raquel KarlsDirector
Sam ReichDirector
Tim JaureguyDirector
Alison WinfieldSecretary
Matthew GordonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$966,044
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$966,044
Change in Net Assets
$712,569
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$187,958
Other Expenses$48,532
Total Fundraising Expense$26,155
Professional Fundraising Fees$16,985
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees-$117,006-$117,006
Other Salaries and Wages$7,118$44,583-$51,701
Fees for Services Professional Fundraising--$16,985$16,985
Payroll Taxes$685$14,062-$14,747
Insurance-$11,352-$11,352
Office Expenses$6,813$4,024-$10,837
Conferences and Meetings--$9,170$9,170
Fees for Services Legal-$6,010-$6,010
Fees for Services Accounting-$5,806-$5,806
Other Employee Benefits-$4,504-$4,504
Information Technology-$4,042-$4,042
Fees for Services Management$43$1,165-$1,208
Travel-$107-$107
Total Functional Expenses$14,659$212,661$26,155$253,475
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$16,985
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
Backup withholding compliance
Yes
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
No
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

Nancy gordon (co-president) is married to matthew gordon (treasurer). Raquel karls (director) is married to tim jaureguy (director).

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

Form 990 is reviewed by the board prior to filing.

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

The process for determining compensation of the executive director includes a review and approval by the board of directors and a comparable study of other non-profits.

Form 990, Part VI, Section C, Line 19

UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Summit Community Center
EIN
86-3715700
Phone
2069531879
Address
4605 88TH AVE SE, MERCER ISLAND, WA 98040

Signing Officer

Name
Matthew Gordon
Title
Treasurer
Phone
2069531879
Signed
2023-10-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Matthew Gordon
Formed
2021
Legal Domicile
Wa
Voting Board Members
9
Independent Board Members
9
Employees
9
Volunteers
23

Preparer

Firm
Jacobson Jarvis & Co Pllc
Address
200 1ST AVE W SUITE 200, SEATTLE, WA 98119
Preparer
Katie Joens CPA
Phone
2066288990
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 2

The summit community center began providing daily programming to members in november 2022.

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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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IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/ZIPCd098103
IRS990ScheduleG/InPersonSolicitationsInd0X
IRS990ScheduleG/LicensedStatesCd0WA
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990ScheduleG/TotalNetToOrganizationAmt0-16800
IRS990ScheduleG/TotalRetainedByContractorsAmt016800
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE SUMMIT COMMUNITY CENTER BEGAN PROVIDING DAILY PROGRAMMING TO MEMBERS IN NOVEMBER 2022.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NANCY GORDON (CO-PRESIDENT) IS MARRIED TO MATTHEW GORDON (TREASURER). RAQUEL KARLS (DIRECTOR) IS MARRIED TO TIM JAUREGUY (DIRECTOR).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 IS REVIEWED BY THE BOARD PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE PROCESS FOR DETERMINING COMPENSATION OF THE EXECUTIVE DIRECTOR INCLUDES A REVIEW AND APPROVAL BY THE BOARD OF DIRECTORS AND A COMPARABLE STUDY OF OTHER NON-PROFITS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd01
IRS990/StatesWhereCopyOfReturnIsFldCd0WA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0681329
IRS990/TotalAssetsEOYAmt01399120
IRS990/TotalAssetsGrp/BOYAmt0681329
IRS990/TotalAssetsGrp/EOYAmt01399120
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0966044
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt026155
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0212661
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt014659
IRS990/TotalFunctionalExpensesGrp/TotalAmt0253475
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01269
IRS990/TotalLiabilitiesEOYAmt06491
IRS990/TotalLiabilitiesGrp/BOYAmt01269
IRS990/TotalLiabilitiesGrp/EOYAmt06491
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0680060
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01392629
IRS990/TotalOtherCompensationAmt07006
IRS990/TotalProgramServiceExpensesAmt014659
IRS990/TotalReportableCompFromOrgAmt0110000
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0966044
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt023
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0681329
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01399120
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0107
IRS990/TravelGrp/TotalAmt0107
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04605 88TH AVE SE
IRS990/USAddress/CityNm0MERCER ISLAND
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd098040
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.SUMMITCOMMUNITYCENTER.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MATTHEW GORDON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02069531879
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-10-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SUMMIT COMMUNITY CENTER
ReturnHeader/Filer/BusinessNameControlTxt0SUMM
ReturnHeader/Filer/EIN0863715700
ReturnHeader/Filer/PhoneNum02069531879
ReturnHeader/Filer/USAddress/AddressLine1Txt04605 88TH AVE SE
ReturnHeader/Filer/USAddress/CityNm0MERCER ISLAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd098040
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0912011386
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JACOBSON JARVIS & CO PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0200 1ST AVE W SUITE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SEATTLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd098119
ReturnHeader/PreparerPersonGrp/PhoneNum02066288990
ReturnHeader/PreparerPersonGrp/PreparationDt02023-10-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KATIE JOENS CPA
ReturnHeader/ReturnTs02023-10-11T13:43:58-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0MATTHEW
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0GORDON
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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