Pine Center for the Arts

Nonprofit profile at a glance

EIN
262888114
IRS 990-EZ coverage
2010–2025
Forms available
Form 990-EZ 2025, Form 990-N 2009
Location
Pine City, MN, USA
Phone
3206294924
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Arts, Cultural Organizations - Multipurpose

Official website

Reported finances

Revenue
$105,329
Expenses
$87,974
Assets
$138,654
Liabilities
$27,336

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

Leadership & pay

11 people listed

Executive titles in this filing

  • LINDA DEFENBAUGH (PRESIDENT)

People named in this filing

  • LINDA DEFENBAUGH (PRESIDENT)
  • JENNIFER PETERS (VICE PRESIDE)
  • NANCY MACH (SECRETARY)

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

Community arts programs and education

What it reported doing in 2025

Provide quality lessons, workshops and classes, events that create a positive experience for the community, and monthly exhibitions which highlight local artist.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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. Liabilities are high compared with assets and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 82
  • Sustainability: 57
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78.5%; rating input score 78
  • Program expense ratio: 93.9%; rating input score 94

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 16.5%; rating input score 66; 66th percentile among comparable filings
  • Total-asset coverage ratio: 1.58; rating input score 73; 73rd percentile among comparable filings
  • Liabilities to assets ratio: 0.2; rating input score 16; 16th percentile among comparable filings
  • Officer compensation ratio: 2.3%; rating input score 25; 25th percentile among comparable filings

Growth

  • Program expense growth: 4.4% per year; rating input score 100; 43rd percentile among comparable filings
  • Revenue growth: 6.2% per year; rating input score 100; 49th percentile among comparable filings
  • Asset growth: 18.2% per year; rating input score 100; 75th percentile among comparable filings

Details

  • Where the money goes: 78.5% of revenue deployed · 93.9% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 2 filed program accomplishments · $83K in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 15 filing years from 2010 to 2025
  • 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.

  • High — Sustainability: Liabilities to assets ratio scored 16/100.
  • High — Sustainability: Officer compensation ratio scored 25/100.