Civic Intelligence

Summa Institute

990 • Fiscal year 2015 • EIN 94-2985490

Aug 01, 2014 to Jul 31, 2015 • Filed on Jun 14, 2016

Organization ProfileWWW.SUMMAINSTITUTE.ORG
2510 SW 1st AvenuePortland, OR 97201

(503) 287-1795

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.48x

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

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

65th percentile

0.12x

Higher debt load relative to revenue than 65% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

25th percentile

-6.7%

Higher net margin than 25% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

60th percentile

$39,375

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 6.6% of source-year revenue.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Asset Growth

15th percentile

-11%

Faster asset growth than 15% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

89th percentile

61%

Faster revenue growth than 89% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets83rd percentile

Assets

Down

$142,726

Down $17,290 (-11%) from 2014

Net Assets

Down

$73,608

Down $39,820 (-35%) from 2014

Liabilities

Up

$69,118

Up $22,530 (+48%) from 2014

Revenue And Expenses
Liabilities / Revenue65th percentileNet Margin25th percentile

Revenue

Up

$594,925

Up $225,422 (+61%) from 2014

Expenses

Up

$634,745

Up $297,098 (+88%) from 2014

Net Income

Down

-$39,820

Down $71,676 (-225%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth15th percentile

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

$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

2015

Assets$142,726
Liabilities$69,118
Net Assets$73,608
Open 2015 Filing

Operations Trend

Revenue Growth89th percentile

Revenue, expenses, and net income across loaded years, with this 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

2015

Revenue$594,925
Expenses$634,745
Net Income-$39,820
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Aug 1, 2014 to Jul 31, 2015
Signed
Jun 14, 2016
Return Version
2014v6.0
Gross Receipts
$596,615
Mission and Program Overview

Mission

Summa provides students and their

Summa provides students and their families with the resources, education and community to achieve optimal well-being in self, family and society.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$117,755$105,947▼ $11,808
Cash and Non-Interest-Bearing Accounts$40,311$36,779▼ $3,532
Loans From Officers Directors$42,000$25,000▼ $17,000
Accounts Receivable$1,950--
Total Assets$160,016$142,726▼ $17,290
Liabilities
Unsecured Notes Loans Payable-$40,000-
Accounts Payable and Accrued Expenses$4,588$4,118▼ $470
Total Liabilities$46,588$69,118▲ $22,530
Net Assets / Fund Balance
Unrestricted Net Assets$113,428$73,608▼ $39,820
Permanently Rstr Net Assets$0$0→ $0
Temporarily Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$113,428$73,608▼ $39,820
Total Liabilities and Net Assets / Fund Balance$160,016$142,726▼ $17,290

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$59,540$23,944$83,484
Leasehold Improvements$46,407$5,528$51,935
Compensation and Service Providers
Top Officer Pay60th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Amber KaraPresidentFT$39,375$39,375

Board Members and Trustees

NameTitle
Ricky AllenBoard Chair
Ba Luvmour MaDirector
Kevin BragueDirector
Paul FreedmanDirector
Tania GitchDirector
Albee KaraAsst Treasurer
Tim RileyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$120,589
Program Service Revenue
$476,026
Investment Income
$0
Other Revenue
$-1,690
All Other Contributions
$120,589
Change in Net Assets
$-39,820
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$361,273
Salaries, Compensation, and Employee Benefits$273,472
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$200,862--$200,862
Occupancy$179,771--$179,771
Current Officers, Directors, Trustees, and Key Employees$39,375--$39,375
Other Employee Benefits$33,235--$33,235
Depreciation Depletion$15,230--$15,230
Advertising$13,891--$13,891
Office Expenses$8,629--$8,629
Other Expenses$6,330--$6,330
All Other Expenses$6,260--$6,260
Insurance$6,020--$6,020
Information Technology$4,533--$4,533
Conferences and Meetings$575--$575
Total Functional Expenses$634,745$0$0$634,745
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$1,690
Fundraising Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$42,000$25,000▼ $17,000
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

Governance Explanations

Form 990, Part VI, Section A, 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).”

Form 990, Part VI, Section B, Line 11

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

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

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

Form 990, Part VI, Section B, Line 15

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

Form 990, Part VI, Section C, Line 19

“Public records are available upon request of the school's administration”

Filing and Contact Details

Filer

Filer Name
Summa Institute
EIN
94-2985490
Phone
5032871795
Address
2510 SW 1ST AVENUE, PORTLAND, OR 97201

Signing Officer

Name
Tim Riley
Title
Treasurer
Phone
5302444846
Signed
2016-06-14

Organization Details

Principal Officer
Tim Riley
Formed
1982
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
5
Employees
8
Volunteers
25
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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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IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
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IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt05528
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt051935
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt059540
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt023944
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt083484
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0105947
IRS990/ScheduleJRequiredInd00
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt10
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd01
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd11
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt117000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0BA LUVMOUR
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm1TIM RILEY
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd10
IRS990ScheduleL/TotalBalanceDueAmt025000
IRS990/ScheduleORequiredInd01
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 DIRECTORS AND OFFICERS ARE REQUIRED TO SUMBIT 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 SCHOOL'S ADMINISTRATION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
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
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IRS990/StatesWhereCopyOfReturnIsFldCd1CA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
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IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt040000
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01636 EAST STREET
IRS990/USAddress/CityNm0REDDING
IRS990/USAddress/StateAbbreviationCd0CA
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IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.SUMMAINSTITUTE.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-08-17 19:52:53Z
ReturnHeader/BusinessOfficerGrp/PersonNm0TIM RILEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05302444846
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-06-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SUMMA INSTITUTE
ReturnHeader/Filer/BusinessNameControlTxt0SUMM
ReturnHeader/Filer/EIN0942985490
ReturnHeader/Filer/PhoneNum05032871795
ReturnHeader/Filer/USAddress/AddressLine1Txt02510 SW 1ST AVENUE
ReturnHeader/Filer/USAddress/CityNm0PORTLAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097201
ReturnHeader/ReturnTs02016-06-15T15:06:40-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-08-01
ReturnHeader/TaxPeriodEndDt02015-07-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$142,726
Liabilities
$69,118
Net assets
$73,608
Revenue
$594,925
Expenses
$634,745
Net income
-$39,820
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