Sumner Main Street Association
Public records show a registered, tax-exempt organization in good standing.
What it says it does
THE SUMNER MAIN STREET ASSOCIATION WORKS TO STIMULATE ECONOMIC GROWTH AND REVITALIZATION, ENHANCE BEAUTIFICATION, NURTURE HISTORIC PRESERVATION AND ENSURE THE VITALITY OF DOWNTOWN SUMNER.
- Income
- $281,355
- Spending
- $221,594
- Spent on programs
- 74%
- Reserves
- 15.8 months of spending
- Largest source of income
- donations and private grants, 59%
- Employees
- 2
- Volunteers
- 70
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
Strong: 100 out of 100. Higher than 88% of charities in its peer group (community improvement, $250k to $1m).
Reserves
35 of 35Spendable reserves would cover 15.8 months of spending.
Debt
20 of 20It owes -12% of what it owns.
Living within its means
15 of 15Income exceeded spending by 21% of income.
Income trend
15 of 15Income rose 11% on the year before.
Spending floor
15 of 1574% of spending went to programs and raising each dollar of donations cost 0 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: 59 out of 100. Higher than 23% of charities in its peer group (community improvement, $250k to $1m).
Independent board
25 of 2510 of 10 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
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Independent check of accounts
6 of 15Its accounts were not audited or reviewed 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)
- $163,755 spent. PROMOTIONS AND EVENTS: SMSA PRODUCED MULTIPLE WELL-ATTENDED EVENTS IN 2024. RHUBARB DAYS, HELD JUNE 21-22, 2024, INCLUDED APPROXIMATELY 160 VENDORS AND ATTRACTED THOUSANDS OF ATTENDEES OVER THE TWO DAYS. TWO WINE WALKS, FEBRUARY 10 AND AUGUST 17, ATTRACTED RESPECTIVELY 1,000 AND 850 ATTENDEES. SMSA TOOK OVER THE SANTA PARADE IN 2024, AN EVENT THAT WAS PREVIOUSLY COORDINATED BY CITY OF SUMNER. A CONTRACT WITH THE CITY PAID SMSA TO PRODUCE THE EVENT AND IT WAS A SUCCESS, WITH A SEAMLESS TRANSITION.SMSA'S SOCIAL MEDIA REACH CONTINUES TO GROW, WITH STRATEGIC CONTENT DELIVERED CONSISTENTLY TO BOOST AWARENESS AND BUILD THE BRAND OF CHARMING, HISTORIC DOWNTOWN SUMNER. IN 2024, OUR PRIMARY CHANNELS GREW TO APPROXIMATELY 6,000 FOLLOWERS ON FACEBOOK, AND 4,000 FOLLOWERS ON INSTAGRAM.10,000 COPIES OF DOWNTOWN SUMNER'S WALKING MAP/EVENT GUIDE WERE DISTRIBUTED IN LOCAL BUSINESSES AND VISITOR CENTERS.
- CITY PARTNERSHIP: CITY OF SUMNER'S FINANCIAL AND IN-KIND SUPPORT CONTINUED IN 2024, AND BY YEAR'S END, THE CITY ADMINISTRATOR AGREED TO SIGNIFICANTLY INCREASE SUPPORT FOR 2025. THIS SUPPORT INCLUDES A COMMITMENT TO INCREASE FROM 50% TO 100% THE WAIVER OF EVENT PERMITTING FEES FOR RHUBARB DAYS IN 2025. IN LATE 2024, THE CITY AND SMSA PARTNERED TO PURCHASE AND INSTALL NEW HOLIDAY DECORATIONS DOWNTOWN FOR THE PRIMARY SHOPPING SEASON. THE CITY COVERED HALF OF THE $17,000 PAID FOR COMMERCIAL-GRADE, REUSABLE LIGHTED GARLAND AND WREATHS, PUBLIC WORKS HUNG THE DECORATIONS, AND SMSA COORDINATED AND PAID FOR THE STORAGE TO KEEP THEM YEAR-ROUND. THE DECORATIONS HAD A HUGE VISIBLE IMPACT AND WERE VERY WELL-RECEIVED BY RETAILERS AND VISITORS ALIKE
- COMMUNITY ENGAGEMENT & VOLUNTEERISM: MORE THAN 70 VOLUNTEERS GAVE A TOTAL OF 1,424 HOURS TO SMSA'S DOWNTOWN PROJECTS, EVENTS AND COMMITTEE WORK.
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 September 7, 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 September 30, 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 September 10, 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 September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since June 2021.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 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 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.