Pearlbrook Community Association

Nonprofit profile at a glance

EIN
461131106
IRS 990 coverage
2020–2025
Forms available
Form 990 2025, Form 990-EZ 2021
Location
Katy, TX, USA
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$226,102
Expenses
$219,927
Assets
$66,763
Liabilities
$71,306

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

Leadership & pay

4 people listed

Executive titles in this filing

  • BRYAN SMITH (PRESIDENT)
  • ASHLEY YODER (VICE PRESIDENT)

People named in this filing

  • BRYAN SMITH (PRESIDENT)
  • ASHLEY YODER (VICE PRESIDENT)
  • TODD SUKUP (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. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide services to the community at large much like a citylike governmental unit

What it reported doing in 2025

The purpose achievement is to provide services to the community such as landscaping, utilities, security and pest control much like a citylike governmental unit.

Operating model

Revenue model
Membership-supported. 92% of the money available for current operations came from membership dues.
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 most voting board members are independent. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 55
  • Transparency & Controls: 90
  • Accountability: 64
  • Sustainability: 33
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 61.7%; rating input score 62
  • Program expense ratio: 63.4%; rating input score 63
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 2.7%; rating input score 42; 42nd percentile among comparable filings
  • Total-asset coverage ratio: 0.3; rating input score 17; 17th percentile among comparable filings
  • Liabilities to assets ratio: 1.07; rating input score 3; 3rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 3.5% per year; rating input score 100; 44th percentile among comparable filings
  • Revenue growth: 15.5% per year; rating input score 100; 81st percentile among comparable filings
  • Asset growth: 6.9% per year; rating input score 100; 52nd percentile among comparable filings

Details

  • Where the money goes: 61.7% of revenue deployed · 63.4% of spending went to programs
  • Governance: 4 of 4 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $139K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 15 of 15 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 5 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • 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 — Accountability: Governance controls: 5 of 6 not reported.
  • Moderate — Sustainability: Operating margin scored 42/100.
  • High — Sustainability: Total-asset coverage ratio scored 17/100.
  • High — Sustainability: Liabilities to assets ratio scored 3/100.