Civic Intelligence

Summers Legacy Foundation Inc

EIN 87-0940124 • 501(c)3 • New Orleans, LA

Profile

The foundation supports a variety of charitable and educational initiatives within underpriviledged communities, including scholarship awards to students, with a focus on students attending school in st. Tammy parish and other neighborhoods in need that are located in and around new orleans.

785 Church St 2ANew Orleans, LA 70130

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

83rd percentile

0.20x

Higher debt load relative to assets than 83% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

77th percentile

0.04x

Higher debt load relative to revenue than 77% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

20th percentile

-28%

Higher net margin than 20% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

99th percentile

$185,000

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 76.8% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

18th percentile

-56%

Faster asset growth than 18% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

19th percentile

-48%

Faster revenue growth than 19% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets83rd percentile

Assets

Down

$50,526

Down $65,065 (-56%) from 2023

Liabilities

Up

$10,101

Up $1,232 (+14%) from 2023

Net Assets

Down

$40,425

Down $66,297 (-62%) from 2023

Operations
Liabilities / Revenue77th percentileNet Margin20th percentile

Revenue

Down

$241,000

Down $226,191 (-48%) from 2023

Expenses

Down

$307,297

Down $72,196 (-19%) from 2023

Net Income

Down

-$66,297

Down $153,995 (-176%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth18th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$150K$100K$50K$0Assets 2021: $16,483Liabilities 2021: $0Net Assets 2021: $16,4832021Assets 2022: $25,689Liabilities 2022: $6,665Net Assets 2022: $19,0242022Assets 2023: $115,591Liabilities 2023: $8,869Net Assets 2023: $106,7222023Assets 2024: $50,526Liabilities 2024: $10,101Net Assets 2024: $40,4252024

Highlighted filing

2024

Assets$50,526
Liabilities$10,101
Net Assets$40,425
Open 2024 Filing

Operations Trend

Revenue Growth19th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KRevenue 2021: $100,005Expenses 2021: $83,522Net Income 2021: $16,4832021Revenue 2022: $250,000Expenses 2022: $247,459Net Income 2022: $2,5412022Revenue 2023: $467,191Expenses 2023: $379,493Net Income 2023: $87,6982023Revenue 2024: $241,000Expenses 2024: $307,297Net Income 2024: -$66,2972024

Highlighted filing

2024

Revenue$241,000
Expenses$307,297
Net Income-$66,297
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$50,526
Liabilities
$10,101
Net assets
$40,425
Revenue
$241,000
Expenses
$307,297
Net income
-$66,297
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.51$0.10$0.40$2.41$3.07$0.66
2023Detailed filing. Detailed filing data is available for this year.$1.16$0.09$1.07$4.67$3.79$0.88
2022Detailed filing. Detailed filing data is available for this year.$0.26$0.07$0.19$2.50$2.47$0.03
2021Detailed filing. Detailed filing data is available for this year.$0.16$0.00$0.16$1.00$0.84$0.16
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 31, 2025
Return Version
2024v5.2
Gross Receipts
$241,000
Mission and Program Overview

Mission

The foundation supports a variety of charitable and educational initiatives within underpriviledged communities, including scholarship awards to students, with a focus on students attending school in st. Tammy parish and other neighborhoods in need that are located in and around new orleans.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$30,623$26,047▼ $4,576
Cash and Non-Interest-Bearing Accounts$84,968$24,479▼ $60,489
Total Assets$115,591$50,526▼ $65,065
Liabilities
Other Liabilities$5,719$10,101▲ $4,382
Accounts Payable and Accrued Expenses$3,150--
Total Liabilities$8,869$10,101▲ $1,232
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$106,722$40,425▼ $66,297
Total Net Assets Fund Balance$106,722$40,425▼ $66,297
Total Liabilities and Net Assets / Fund Balance$115,591$50,526▼ $65,065

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$26,047$5,985$32,032
Compensation and Service Providers
Top Officer Pay99th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Kyle T HubbsPresident/directorPT$185,000$185,000
Ryan HubbsSec/treas/director-$12,000$12,000

Board Members and Trustees

NameTitle
Charles HubbsDirector
Shane HubbsDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$241,000
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$241,000
Change in Net Assets
$-66,297
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$211,618
Other Expenses$56,679
Grants and Similar Amounts Paid$39,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$150,750$46,250-$197,000
Grants to Domestic Orgs$39,000--$39,000
Occupancy$20,160$8,640-$28,800
Payroll Taxes$11,188$3,430-$14,618
Office Expenses$10,319--$10,319
Depreciation Depletion$3,502$1,074-$4,576
Fees for Services Accounting-$4,428-$4,428
Insurance-$708-$708
Fees for Services Legal-$526-$526
Other Expenses$174$63-$63
Total Functional Expenses$237,739$69,558$0$307,297
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Northshore Community FoundationCovington, LA501(c)(3)TO ENHANCE THE QUALITY OF LIFE IN SOUTH LA'S NORTHSHORE REGION.$24,000
Via Art FundNew York, NY501(c)(3)To Support Artworks, Organizations and Curators Across the US and Around the World Through Artistic Production and Fellowship$15,000
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Chase Credit Card$4,707
Payroll Liabilities$4,322
Due to Spotlight$1,072
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
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

“Director charles hubbs is the father of director/president kyle hubbs, director/secretary/treasurer ryan hubbs and director shane hubbs.”

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

“The draft form 990 is reviewed and approved by the governing body, corporate officers and legal counsel before the return is filed with the irs.”

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

“Members of the board of directors review and sign the conflict-of-interest policy on an annual basis for any items that present a conflict of interest. Any member with the conflict abstains from voting on such issue.”

Form 990, Part VI, Section B, Line 15

“In accordance with the compliance policy adopted by the board to govern compensation review and approval, the governing body determines compensation based on compensation data for comparable positions at similar organizations. The governing body review compensation on an annual basis and approves any changes with a formal vote.”

Form 990, Part VI, Section C, Line 19

“All documents subject to public inspection are made available upon request.”

Filing and Contact Details

Filer

Filer Name
Summers Legacy Foundation Inc
EIN
87-0940124
Phone
5049469775
Address
785 CHURCH ST 2A, NEW ORLEANS, LA 70130

Signing Officer

Name
Kyle Hubbs
Title
President
Phone
5049469775
Signed
2025-10-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kyle T Hubbs
Formed
2021
Legal Domicile
La
Voting Board Members
4
Independent Board Members
2
Employees
2
Volunteers
0

Preparer

Firm
Helfer and Company LLC
Address
1899 L STREET NW SUITE 550, WASHINGTON, DC 20036
Preparer
Alan S Helfer
Phone
2028274800
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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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IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1NY
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd070433
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd110011
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc0FAIR MARKET VALUE
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc1FAIR MARKET VALUE
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0185000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0KYLE T HUBBS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT/DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0185000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0ALL COMPENSATION REQUIRES BOARD APPROVAL
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DIRECTOR CHARLES HUBBS IS THE FATHER OF DIRECTOR/PRESIDENT KYLE HUBBS, DIRECTOR/SECRETARY/TREASURER RYAN HUBBS AND DIRECTOR SHANE HUBBS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE DRAFT FORM 990 IS REVIEWED AND APPROVED BY THE GOVERNING BODY, CORPORATE OFFICERS AND LEGAL COUNSEL BEFORE THE RETURN IS FILED WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS OF THE BOARD OF DIRECTORS REVIEW AND SIGN THE CONFLICT-OF-INTEREST POLICY ON AN ANNUAL BASIS FOR ANY ITEMS THAT PRESENT A CONFLICT OF INTEREST. ANY MEMBER WITH THE CONFLICT ABSTAINS FROM VOTING ON SUCH ISSUE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3IN ACCORDANCE WITH THE COMPLIANCE POLICY ADOPTED BY THE BOARD TO GOVERN COMPENSATION REVIEW AND APPROVAL, THE GOVERNING BODY DETERMINES COMPENSATION BASED ON COMPENSATION DATA FOR COMPARABLE POSITIONS AT SIMILAR ORGANIZATIONS. THE GOVERNING BODY REVIEW COMPENSATION ON AN ANNUAL BASIS AND APPROVES ANY CHANGES WITH A FORMAL VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL DOCUMENTS SUBJECT TO PUBLIC INSPECTION ARE MADE AVAILABLE UPON REQUEST.
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 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0LA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0115591
IRS990/TotalAssetsEOYAmt050526
IRS990/TotalAssetsGrp/BOYAmt0115591
IRS990/TotalAssetsGrp/EOYAmt050526
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt0241000
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt069558
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0237739
IRS990/TotalFunctionalExpensesGrp/TotalAmt0307297
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt08869
IRS990/TotalLiabilitiesEOYAmt010101
IRS990/TotalLiabilitiesGrp/BOYAmt08869
IRS990/TotalLiabilitiesGrp/EOYAmt010101
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0106722
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt040425
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0237739
IRS990/TotalReportableCompFromOrgAmt0197000
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0241000
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0115591
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt050526
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0785 CHURCH ST 2A
IRS990/USAddress/CityNm0NEW ORLEANS
IRS990/USAddress/StateAbbreviationCd0LA
IRS990/USAddress/ZIPCd070130
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt02
IRS990/WebsiteAddressTxt0HTTPS://SUMMERSLEGACY.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0KYLE HUBBS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05049469775
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SUMMERS LEGACY FOUNDATION INC
ReturnHeader/Filer/BusinessNameControlTxt0SUMM
ReturnHeader/Filer/EIN0870940124
ReturnHeader/Filer/PhoneNum05049469775
ReturnHeader/Filer/USAddress/AddressLine1Txt0785 CHURCH ST 2A
ReturnHeader/Filer/USAddress/CityNm0NEW ORLEANS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0LA
ReturnHeader/Filer/USAddress/ZIPCd070130
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0822363929
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HELFER AND COMPANY LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01899 L STREET NW SUITE 550
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WASHINGTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0DC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd020036
ReturnHeader/PreparerPersonGrp/PhoneNum02028274800
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-31
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ALAN S HELFER
ReturnHeader/ReturnTs02025-11-04T15:04:43-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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