Summit Missions
Public records show a registered, tax-exempt organization in good standing.
What it says it does
Mobilize people, resources and national Christian partners Meet needs through product shipments and promote business as missions, meet physical needs of children-at-risk motivate youth to experience Gods love and recognize their personal worth, Multiply churches that positively influence their communities, and Magnify the Lords love grace
- Income
- $1.4 million
- Spending
- $1.5 million
- Spent on programs
- 94%
- Reserves
- 5.2 months of spending
- Largest source of income
- donations and private grants, 98%
- Employees
- 5
- Volunteers
- 217
- Highest pay
- $44,244, trustee
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Fair: 64 out of 100. Higher than 33% of charities in its peer group (religion, $1m to $10m).
Reserves
20 of 35Spendable reserves would cover 5.2 months of spending.
Debt
20 of 20It owes 6% of what it owns.
Living within its means
4 of 15Spending exceeded income by 7% of income.
Income trend
5 of 15Income fell 14% on the year before.
Spending floor
15 of 1594% of spending went to programs and raising each dollar of donations cost 1 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Fair: 67 out of 100. Higher than 42% of charities in its peer group (religion, $1m to $10m).
Independent board
25 of 255 of 7 voting board members are independent.
Conflict of interest policy
0 of 15Reports no written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
0 of 10Did not give the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (3)
- $844,712 spent. SEE SCH O, NOTE III a Form 990 Part III, Line 4A Children and YouthChildren are the future of any country, so Summit Missions International SMI places a large focus on supporting childrens ministries as indicated below. We motivate youth to experience Gods love and to recognize their worth. Over 3,800 children and youth were presented with the Gospel of Jesus Christ. SMI sponsored Bible Clubs, which included training leaders in the Spring, providing crafts, meals, and snacks for the weeklong programs hosted by churches in Moldova and Transnistria. 3,000 children attended, and 50,000 meals were served. SMI distributed 82,400 to support the program. SMI provided 11,000 to the Children of the Street feeding and tutoring program in Grigoriopol, Transnistria. Here, children received a hot meal, help with schoolwork, a Bible lesson, and were shown the love of God from the staff. Continued funding of Adventure Camp for 23,800. This program in Transnistria offers children and teens an intense rafting, camping, and extreme sports program, combined with discipleship and leadership development, all centered on Christ. Supported sports ministry outreaches in Europe where 1,000 youth were presented with the Gospel. SMI helped this ministry with 8,973. SMI also assisted the Help the Children program in Transnistria with 9,631 to provide food, clothing, childrens activities, home renovations, and other services to needy families.
- $351,964 spent. SEE SCH O, NOTE III b Form 990, Part III, Line 4B Church Planting and DevelopmentSMI believes that every man, woman, and child should have the opportunity to hear the Gospel of Jesus Christ at least one time. Our partners work at multiplying churches that positively influence their communities in both Ukraine and Transnistria. 342 pastors and leaders trained. 15 new churches were planted. SMI partners with Generations Missions Association, a church planting group based in Kyiv, Ukraine. SMI supplied 38,376 to assist in church planting and pastor training. Additionally, 8,307 was given to Church Without Walls in Transnistria to support their outreach to young people, as well as adult leadership training, and church planting. Approximately 63,975 people were presented the Gospel of Jesus Christ. 34,172 Bibles were distributed in these areas.
- $211,178 spent. SEE SCH O, NOTE III c Form 990, Part III, Line 4C Humanitarian Assistance, Aid and ShippingWe mobilize people and provide resources to assist our Eastern European mission partners who are serving as field representatives for SMI. We meet needs through product shipments and promote business as missions. Approximately 30,000 meals were provided and served in Ukraine. 10,150 Hygiene Kits and 32,450 Food Packs were distributed to refugees and needy families. Locally, SMI operates with a staff of three full-time and one part-time employees. We maintain accurate records, local and international communications, public relations, and publication of 750 quarterly newsletters. Additionally, volunteers served a total of 4,530 hours. Those volunteers sorted, packaged, and shipped five 5 sea containers with a total weight of 124,423 pounds of aid. All financial records, receipts, and expenditures are accurately processed, board-approved, and reviewed by an independent accounting firm each year.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since April 1996.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.