Old Pine Community Center

Nonprofit profile at a glance

EIN
232164110
IRS 990 coverage
2016–2023
Forms available
Form 990 2023
Location
Philadelphia, PA, USA
Phone
2156272493
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Neighborhood Centers

Reported finances

Revenue
$673,314
Expenses
$681,461
Assets
$866,898
Liabilities
$95,719

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

10 people listed

Highest reported compensation

  • MARK ATWOOD (EXECUTIVE DI): $103,136 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The old pine community center's mission is to enrich the lives of our neighbors through programs and services focused on addressing food insecurity, supporting children and families, and build community engagement.

What it reported doing in 2023

The old pine community center is committed to providing programs and services without regard to age, race, socio-economic status, religion or sexual orientation. Programs service youths through seniors; including programs such as homeless program, saturday for seniors, afterschool, summer camp, adult education, etc.

Operating model

Revenue model
Earned-program. 71% of the money available for current operations came from fees and other program revenue.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 92
  • Accountability: 79
  • Sustainability: 38
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 91.2%; rating input score 91
  • Program expense ratio: 90.1%; rating input score 90
  • Fundraising efficiency: $13.97 raised per $1 spent on fundraising; rating input score 49; 49th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -1.2%; rating input score 34; 34th percentile among comparable filings
  • Total-asset coverage ratio: 1.27; rating input score 50; 50th percentile among comparable filings
  • Liabilities to assets ratio: 0.11; rating input score 42; 42nd percentile among comparable filings
  • Officer compensation ratio: 15.1%; rating input score 22; 22nd percentile among comparable filings

Growth

  • Program expense growth: 5.2% per year; rating input score 100; 45th percentile among comparable filings
  • Revenue growth: 2.1% per year; rating input score 100; 28th percentile among comparable filings
  • Asset growth: 1.1% per year; rating input score 100; 22nd percentile among comparable filings

Details

  • Where the money goes: 91.2% of revenue deployed · 90.1% of spending went to programs
  • Governance: 9 of 9 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $614K in reported program spending
  • Leadership: top reported pay $103K · 10 people listed
  • Consistency: 30 of 30 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 6 filing years from 2016 to 2023
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Review — Accountability: Governance controls: 4 of 8 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 49/100.
  • Moderate — Sustainability: Operating margin scored 34/100.
  • Review — Sustainability: Total-asset coverage ratio scored 50/100.
  • High — Sustainability: Officer compensation ratio scored 22/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 42/100.