99 Pine St Foundation Inc

Nonprofit profile at a glance

EIN
873670122
IRS 990-EZ coverage
2024–2025
Forms available
Form 990-EZ 2025
Location
Manistee, MI, USA
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
History Museums

Reported finances

Revenue
$48,511
Expenses
$14,275
Assets
$42,574
Liabilities
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

3 people listed

People named in this filing

  • FATOU DIEYE (PRESIDENTTREASURER)
  • AMINA DIEYE (SECRETARYDIRECTOR)
  • DAMANI MANGUM (DIRECTOR)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Preserve black pioneer history

What it reported doing in 2025

Document, archive & support preservation of the Smith Homestead in partnership with EMU and Manistee County Historical Museum.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 56
  • Transparency & Controls: 100
  • Sustainability: 81
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 29.4%; rating input score 29
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: 70.6%; rating input score 95; 95th percentile among comparable filings
  • Total-asset coverage ratio: 2.98; rating input score 74; 74th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 26.3% per year; rating input score 100; 85th percentile among comparable filings
  • Revenue growth: 107.7% per year; rating input score 100; 99th percentile among comparable filings
  • Asset growth: 134.5% per year; rating input score 100; 99th percentile among comparable filings

Details

  • Where the money goes: 29.4% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $14K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2024 to 2025
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Mission deployment rate scored 29/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.