Civic Intelligence

Summa Institute

EIN 94-2985490 • 501(c)3 • Redding, CA

Profile

Summa provides students and their

1636 East StreetRedding, CA 96001

www.summainstitute.org

Siviq Scores

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

Liabilities / Assets

96th percentile

1.53x

Higher debt load relative to assets than 96% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

64th percentile

0.07x

Higher debt load relative to revenue than 64% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

36th percentile

-1.6%

Higher net margin than 36% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

3rd percentile

-79%

Faster asset growth than 3% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

40th percentile

1.7%

Faster revenue growth than 40% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets96th percentile

Assets

Down

$31,731

Down $117,688 (-79%) from 2016

Liabilities

Down

$48,466

Down $20,204 (-29%) from 2016

Net Assets

Down

-$16,735

Down $97,484 (-121%) from 2016

Operations
Liabilities / Revenue64th percentileNet Margin36th percentile

Revenue

Up

$740,816

Up $12,199 (+1.7%) from 2016

Expenses

Up

$752,686

Up $44,942 (+6.4%) from 2016

Net Income

Down

-$11,870

Down $32,743 (-157%) from 2016

Trend Graphs

Balance Sheet Trend

Asset Growth3rd percentile

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

$200K$150K$100K$50K$0-$50KAssets 2010: $92,452Liabilities 2010: $538Net Assets 2010: $91,9142010Assets 2011: $119,148Liabilities 2011: $3,536Net Assets 2011: $115,6122011Assets 2012: $130,918Liabilities 2012: $4,351Net Assets 2012: $126,5672012Assets 2013: $128,010Liabilities 2013: $46,438Net Assets 2013: $81,5722013Assets 2014: $160,016Liabilities 2014: $46,588Net Assets 2014: $113,4282014Assets 2015: $142,726Liabilities 2015: $69,118Net Assets 2015: $73,6082015Assets 2016: $149,419Liabilities 2016: $68,670Net Assets 2016: $80,7492016Assets 2017: $31,731Liabilities 2017: $48,466Net Assets 2017: -$16,7352017

Highlighted filing

2017

Assets$31,731
Liabilities$48,466
Net Assets-$16,735
Open 2017 Filing

Operations Trend

Revenue Growth40th percentile

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

$800K$600K$400K$200K$0-$200KExpenses 2010: $49,8952010Expenses 2011: $37,8012011Expenses 2012: $107,0692012Revenue 2013: $325,532Expenses 2013: $359,927Net Income 2013: -$34,3952013Revenue 2014: $369,503Expenses 2014: $337,647Net Income 2014: $31,8562014Revenue 2015: $594,925Expenses 2015: $634,745Net Income 2015: -$39,8202015Revenue 2016: $728,617Expenses 2016: $707,744Net Income 2016: $20,8732016Revenue 2017: $740,816Expenses 2017: $752,686Net Income 2017: -$11,8702017

Highlighted filing

2017

Revenue$740,816
Expenses$752,686
Net Income-$11,870
Open 2017 Filing

Filings

Most recent year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$31,731
Liabilities
$48,466
Net assets
-$16,735
Revenue
$740,816
Expenses
$752,686
Net income
-$11,870
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2017Detailed filing. Detailed filing data is available for this year.$0.32$0.48$0.17$7.41$7.53$0.12
2016Detailed filing. Detailed filing data is available for this year.$1.49$0.69$0.81$7.29$7.08$0.21
2015Detailed filing. Detailed filing data is available for this year.$1.43$0.69$0.74$5.95$6.35$0.40
2014Summary only. Only limited summary data is available for this year.$1.60$0.47$1.13$3.70$3.38$0.32
2013Summary only. Only limited summary data is available for this year.$1.28$0.46$0.82$3.26$3.60$0.34
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.31$0.04$1.27$1.07
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.19$0.04$1.16$0.38
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.92$0.01$0.92$0.50
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2016 to Jul 31, 2017
Signed
Nov 13, 2017
Return Version
2016v3.0
Gross Receipts
$742,992
Mission and Program Overview

Mission

Summa provides students and their

Summa provides students and their families with the resources, education and community

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$17,841$17,841→ $0
Cash and Non-Interest-Bearing Accounts$41,035$13,588▼ $27,447
Accounts Receivable$2,437$302▼ $2,135
Total Assets$61,313$31,731▼ $29,582
Liabilities
Unsecured Notes Loans Payable$40,000$40,000→ $0
Accounts Payable and Accrued Expenses$3,670$8,466▲ $4,796
Total Liabilities$43,670$48,466▲ $4,796
Net Assets / Fund Balance
Unrestricted Net Assets$17,643$-16,735▼ $34,378
Total Net Assets Fund Balance$17,643$-16,735▼ $34,378
Total Liabilities and Net Assets / Fund Balance$61,313$31,731▼ $29,582

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$17,841$14,806$32,647
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Josette LuvmourDirector Fam DevelopmentFT$67,503$67,503
Ba Luvmour MaDirectorFT$59,661$59,661
Amber KaraPresidentFT$25,363$25,363

Board Members and Trustees

NameTitle
Ricky AllenBoard Chair
Kevin BragueDirector
Paul FreedmanDirector
Albee KaraAsst Treasurer
Tim RileyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$142,962
Program Service Revenue
$595,180
Investment Income
$2,674
Other Revenue
$0
All Other Contributions
$142,962
Change in Net Assets
$-11,870
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$501,173
Other Expenses$251,513
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$302,593$0$0$302,593
Current Officers, Directors, Trustees, and Key Employees$152,526$0$0$152,526
Occupancy$143,000$0$0$143,000
Payroll Taxes$46,054$0$0$46,054
Office Expenses$34,646$0$0$34,646
Depreciation Depletion$15,169$0$0$15,169
Insurance$13,231$0$0$13,231
Other Expenses$11,580$0$0$11,580
Advertising$8,192$0$0$8,192
Travel$767$0$0$767
Total Functional Expenses$752,686$0$0$752,686
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
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
Filing and Contact Details

Filer

Filer Name
Summa Institute
EIN
94-2985490
Phone
5302444846
Address
1636 East Street, Redding, CA 96001

Signing Officer

Name
Tim Riley
Title
Treasurer
Phone
5302444846
Signed
2017-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tim Riley
Formed
1982
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
6
Employees
14
Volunteers
25

Preparer

Firm
ABS Tax & Finance Inc
Address
1636 East Street, Redding, CA 96001
Preparer
Tim Riley Mba Ea
Phone
5302444846
Supplemental Narrative

Additional Explanations

Pt VI, Line 2

“The President, Amber Kara, also an employee of the organization is related to both Albee Kara (assistant treasurer) Ba Luvmour (Director) and Josette Luvmour (Advisor)”

Pt VI, Line 11B

“A copy of the form 990 and schedules is emailed to the board for their review”

Pt VI, Line 12C

“Annually, board of directors and officers are required to submit a signed conflict of interest statements.”

Pt VI, Line 15B

“Compensation is proposed and approved by the executive committee based on performance and market salaries.”

Pt VI, Line 19

“Public records are available upon request of the schools' administration.”

Pt VI, Line 15A

“We reviewed salary and compensation data of relevant benchmark organizations, reported ranges to board with comparitive analysis, recorded minutes of review.”

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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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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt086530
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt051280
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt035250
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0173060
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0918443
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt092894
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0596615
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0325532
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0135898
IRS990ScheduleA/Total509Grp/TotalAmt02069382
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02069382
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/ScheduleBRequiredInd0true
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt017841
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt014806
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt032647
IRS990ScheduleD/TotalBookValueLandBuildingsAmt017841
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt025000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0Start-Up
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt025000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0BA LUVMOUR
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0Director
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0false
IRS990ScheduleL/TotalBalanceDueAmt025000
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The President, Amber Kara, also an employee of the organization is related to both Albee Kara (assistant treasurer) Ba Luvmour (Director) and Josette Luvmour (Advisor)
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A copy of the form 990 and schedules is emailed to the board for their review
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Annually, board of directors and officers are required to submit a signed conflict of interest statements.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Compensation is proposed and approved by the executive committee based on performance and market salaries.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Public records are available upon request of the schools' administration.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5We reviewed salary and compensation data of relevant benchmark organizations, reported ranges to board with comparitive analysis, recorded minutes of review.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 15a
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/StatesWhereCopyOfReturnIsFldCd1CA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt061313
IRS990/TotalAssetsEOYAmt031731
IRS990/TotalAssetsGrp/BOYAmt061313
IRS990/TotalAssetsGrp/EOYAmt031731
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0142962
IRS990/TotalEmployeeCnt014
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0752686
IRS990/TotalFunctionalExpensesGrp/TotalAmt0752686
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt043670
IRS990/TotalLiabilitiesEOYAmt048466
IRS990/TotalLiabilitiesGrp/BOYAmt043670
IRS990/TotalLiabilitiesGrp/EOYAmt048466
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt017643
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-16735
IRS990/TotalProgramServiceExpensesAmt0752686
IRS990/TotalProgramServiceRevenueAmt0595180
IRS990/TotalReportableCompFromOrgAmt0152527
IRS990/TotalRevenueGrp/ExclusionAmt02674
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0595180
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0740816
IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt061313
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt031731
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt00
IRS990/TravelGrp/ProgramServicesAmt0767
IRS990/TravelGrp/TotalAmt0767
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt017643
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-16735
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt040000
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt040000
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01636 East St
IRS990/USAddress/CityNm0Redding
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd096001
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0www.Summainstitute.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-03-14 21:41:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TIM RILEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05302444846
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Summa Institute
ReturnHeader/Filer/BusinessNameControlTxt0SUMM
ReturnHeader/Filer/EIN0942985490
ReturnHeader/Filer/PhoneNum05302444846
ReturnHeader/Filer/USAddress/AddressLine1Txt01636 East Street
ReturnHeader/Filer/USAddress/CityNm0Redding
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd096001
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0862B4EE74365DE6278861119C598C4194C05C419
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId041483691BDF5C595FAC4E527079220C1356BE400
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt024.205.230.158

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