SUMMIT ACADEMY COMMUNITY SCHOOL FOR ALTERNATIVE LEARNERS - MIDDLETOWN (EIN 341948227) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2001

Legal Domicile

Principal Officer

JOHN GUYER

Phone

3306708470

Tax Period

2022-07-01 to 2023-06-30

SUMMIT ACADEMY COMMUNITY SCHOOL FOR ALTERNATIVE LEARNERS - MIDDLETOWN, founded in 2001, is a community nonprofit in the Education sector that reported $2.0M in total revenue in fiscal year 2022. Revenue decreased 5% compared to the prior year.

Mission

THE SUMMIT ACADEMY SCHOOLS BUILD HOPE, SUCCESS, AND WELL-BEING THROUGH ADVOCACY AND EDUCATION FOR CHILDREN WITH SPECIAL NEEDS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2022)

Revenue Breakdown

Contributions & Grants $1,866,588

Program Service Revenue $97,235

Investment Income $0

Other Revenue $32

TOTAL REVENUE $1,963,855

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $1,753,526

Other Expenses $1,963,855

TOTAL EXPENSES $1,963,855

Year-over-Year Comparison

	2022	2021	Change
Revenue	$1,963,855	$2,071,842	-0.1%
Expenses	$1,963,855	$2,071,842	-0.1%
Net Income	$0	$0	N/A

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

N/A

Employees

N/A

Volunteers

N/A

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✓ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$590,713

Total Directors

$12,125

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MICHAEL DAILEY	BOARD MEMBER	1.00	Director	$0	$0	$2,250
ANDREW DAVENPORT	BOARD MEMBER	1.00	Director	$0	$0	$2,250
JENNIFER B FREY	BOARD MEMBER	1.00	Director	$0	$0	$2,750
BRIAN C ROTH	BOARD MEMBER	1.00	Director	$0	$0	$2,625
FAUSTINO ZAPATA	BOARD MEMBER	1.00	Director	$0	$0	$2,250
DEBRA SKUL	CHIEF OF ACADEMICS	1.00	Officer	$0	$27,926	$156,882
MARK MICHAEL	DIRECTOR OF OPERATIONS	1.00	Officer	$0	$44,353	$194,418
JOHN GUYER	CEO	1.00	Officer	$0	$39,918	$239,413
ERICA RICHLEY	DIRECTOR OF SPECIAL EDUCATION	1.00	Highest	$0	$32,520	$144,935
AMY COLE	VP OF HR	1.00	Highest	$0	$38,805	$170,056
HEATHER SINGER	EXECUTIVE DIRECTOR OF CURRICULUM	1.00	Highest	$0	$31,132	$134,458

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	No data	No data	No data	No data
2024	No data	No data	No data	No data
2023	$1,963,855	$1,963,855	No data	No data
2022	$2,071,842	$2,071,842	No data	No data
2021	$1,537,488	$1,537,488	No data	No data
2020	$1,798,767	$1,832,838	$801,484	$-34,071
2019	$1,893,073	$1,689,856	$853,955	$203,217
2018	$1,507,482	$660,920	$860,570	$846,562

SUMMIT ACADEMY COMMUNITY SCHOOL FOR ALTERNATIVE LEARNERS - MIDDLETOWN