Pine Grove Academy Inc

Nonprofit profile at a glance

EIN
851922846
IRS 990 coverage
2021–2025
Forms available
Form 990 2025
Location
Post Falls, ID, USA
Phone
2089772707
Rating
62
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$898,132
Expenses
$799,009
Assets
$255,208
Liabilities
$21,674

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

Leadership & pay

3 people listed

Highest reported compensation

  • Kathryn Tomany (Director): $42,300 total reported compensation
  • Rindee Sudweeks (Assistant Direc): $38,900 total reported compensation
  • Veronica Haymore (Secretary): $27,650 total reported compensation

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

Overview

Mission

Education of Children

Operating model

Revenue model
Membership-supported. 65% 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 71
  • Transparency & Controls: 90
  • Accountability: 0
  • Sustainability: 40
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 76.8%; rating input score 77
  • Program expense ratio: 86.4%; rating input score 86
  • Fundraising efficiency: Limited

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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 6th 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: 11%; rating input score 58; 58th percentile among comparable filings
  • Total-asset coverage ratio: 0.32; rating input score 16; 16th percentile among comparable filings
  • Liabilities to assets ratio: 0.08; rating input score 37; 37th percentile among comparable filings
  • Officer compensation ratio: 13.6%; rating input score 28; 28th percentile among comparable filings

Growth

  • Program expense growth: 23.9% per year; rating input score 100; 84th percentile among comparable filings
  • Revenue growth: 23.4% per year; rating input score 100; 86th percentile among comparable filings
  • Asset growth: 26.6% per year; rating input score 100; 87th percentile among comparable filings

Details

  • Where the money goes: 76.8% of revenue deployed · 86.4% of spending went to programs
  • Governance: 0 of 3 board members independent · 0 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $690K in reported program spending
  • Leadership: top reported pay $42K · 3 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 5 filing years from 2021 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 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.

  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 7 of 7 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 16/100.
  • Review — Sustainability: Operating margin scored 58/100.
  • High — Sustainability: Officer compensation ratio scored 28/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 37/100.