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Summit Ministries Inc

EIN 73-0792333 · Manitou Spgs, CO

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthGood78 out of 100GovernanceStrong100 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

SUMMIT MINISTRIES IS AN EDUCATIONAL CHRISTIAN MINISTRY WITH THE PURPOSE OF EQUIPPING TOMORROW'S SERVANT LEADERS TO ANALYZE COMPETING WORLDVIEWS AND CHAMPION THE CHRISTIAN FAITH, INSPIRING EACH ONE TO LOVE GOD WITH ALL HIS HEART, SOUL, MIND, AND STRENGTH.

Income
$15.1 million
Spending
$15.3 million
Spent on programs
80%
Reserves
4 months of spending
Largest source of income
donations and private grants, 62%
Employees
240
Volunteers
40
Highest pay
$458,198, president

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Good: 78 out of 100.

  • Reserves

    20 of 35

    Spendable reserves would cover 4.0 months of spending.

  • Debt

    20 of 20

    It owes 10% of what it owns.

  • Living within its means

    8 of 15

    Spending exceeded income by 2% of income.

  • Income trend

    15 of 15

    Income rose 2% on the year before.

  • Spending floor

    15 of 15

    80% of spending went to programs and raising each dollar of donations cost 16 cents.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 100 out of 100.

  • Independent board

    25 of 25

    10 of 11 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2025, 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 (4)
  1. $5.8 million spent. SUMMIT MINISTRIES SUMMER PROGRAMS - EDUCATE STUDENTS AGES 16-25 IN CHRISTIAN WORLDVIEW THINKING, PREPARING THEM FOR THE BATTLE OF IDEAS THAT THEY WILL FACE IN COLLEGE AND IN CULTURE. THE TWO-WEEK IN PERSON CONFERENCES FEATURE OVER 60 HOURS AND ONE-WEEK VIRTUAL (THROUGH ZOOM) CONFERENCES FEATURE OVER 30 HOURS OF INSTRUCTION IN WORLDVIEW ANALYSIS, CHRISTIAN APOLOGETICS AND LEADERSHIP FROM A FACULTY OF WORLD-CLASS INSTRUCTORS.
  2. $2.8 million spent. CURRICULUM DEVELOPMENT AND SALES - PUBLISHED MATERIALS TO EDUCATE STUDENTS AND ADULTS IN CHRISTIAN WORLDVIEW THINKING, PREPARING THEM FOR THE BATTLE OF IDEAS THAT THEY WILL FACE IN COLLEGE AND IN CULTURE.
  3. $2.1 million spent. SUMMIT GAP YEAR PROGRAM - A 24-WEEK CHRIST-CENTERED ACADEMIC RETREAT, DESIGNED FOR POST HIGH SCHOOL GRADUATES. THE RETREAT PREPARES YOUNG CHRISTIAN THINKERS TO ADDRESS THE DICHOTOMY SEPARATING FAITH FROM REASON. MAJOR COURSES INCLUDE HISTORY OF CHRISTIAN THOUGHT, CHRISTIANITY AND POLITICS, AND ENGLISH LITERATURE. MINOR COURSES INCLUDE PHILOSOPHY, ART, THEOLOGY & THE CHURCH, CULTURAL APOLOGETICS, AND BIBLE SURVEY.
  4. $1.5 million spent. OTHER PROGRAMS - ALUMNI NETWORK, CONSULTING AND HONORARIUMS, PROGRAM RELATED RENTAL ACTIVITY.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. 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 September 7, 2026.

  2. 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 September 30, 2026.

  3. 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 September 10, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since March 2019.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  6. 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 7, 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.