Pine Bluffs Senior Center Inc

Nonprofit profile at a glance

EIN
830323508
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-EZ 2020
Location
Pine Bluffs, WY, USA
Phone
3072453816
Rating
62
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Community Service Clubs

Reported finances

Revenue
$404,472
Expenses
$331,449
Assets
$176,082
Liabilities
$2,674

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • LORI KEMPER (President)
  • JANYCE HARMS (Vice President)

Highest reported compensation

  • ALISHA MICHAUD (Executive Dir.): $44,602 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Pine bluffs senior center served 13,417 hot and nutritious meals to senior citizens in the surrounding area. The senior center has 268 members. They also provide socialization activities, nutrition and health education and transportation for home bound seniors to various appointments and activities.

Operating model

Revenue model
Grant-funded. 77% of the money available for current operations came from government grants.
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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 54
  • Transparency & Controls: 90
  • Accountability: 36
  • Sustainability: 49
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 55.6%; rating input score 56
  • Program expense ratio: 67.9%; rating input score 68
  • 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: 62.5%; rating input score 62; 17th percentile among comparable filings
  • Governance controls: 0 of 8 controls in place; rating input score 0
    • 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: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 18.1%; rating input score 71; 71st percentile among comparable filings
  • Total-asset coverage ratio: 0.53; rating input score 26; 26th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 42; 42nd percentile among comparable filings
  • Officer compensation ratio: 13.5%; rating input score 26; 26th percentile among comparable filings

Growth

  • Program expense growth: 4.5% per year; rating input score 100; 52nd percentile among comparable filings
  • Revenue growth: 4.1% per year; rating input score 100; 47th percentile among comparable filings
  • Asset growth: -2.6% per year; rating input score 0; 16th percentile among comparable filings

Details

  • Where the money goes: 55.6% of revenue deployed · 67.9% of spending went to programs
  • Governance: 5 of 8 board members independent · 0 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $225K in reported program spending
  • Leadership: top reported pay $45K · 8 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 6 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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 — Financial Efficiency: Mission deployment rate scored 56/100.
  • High — Accountability: Governance controls: 7 of 7 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 26/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 26/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 42/100.