Pine Grove Leadership Academy

Nonprofit profile at a glance

EIN
300405259
IRS 990 coverage
2010–2011
Forms available
Form 990 2011
Location
Onamia, MN, USA
Phone
3203847598
Rating confidence
Limited
Sector
Leadership Development

Official website

Reported finances

Revenue
$461,727
Expenses
$629,231
Assets
$106,620
Liabilities
$106,620

Source: IRS Form 990. Selected filing: tax year 2011. Amounts in USD.

Leadership & pay

10 people listed

Source: IRS Form 990. Selected filing: tax year 2011. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Pine grove leadership academy (pgla) is a public charter school serving students in grades k-8. The pgla's mission is to prepare tomorrows leaders through educational experiences that infuse anishinabe culture, language and tradition, leadership and high academic rigor.

What it reported doing in 2011

Pine grove leadership academy is a k-8 education organization delivering educational services to students in preparing tomorrow's leaders through academic success, anishinaabe experience and future educational readiness.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 100
  • Accountability: 75
  • Sustainability: 10
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 60th 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: 75%; rating input score 75; 19th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -36.3%; rating input score 8; 8th percentile among comparable filings
  • Total-asset coverage ratio: 0.17; rating input score 11; 11th percentile among comparable filings
  • Liabilities to assets ratio: 1; rating input score 8; 8th percentile among comparable filings
  • Officer compensation ratio: 21.3%; rating input score 19; 19th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -12.4% per year; rating input score 0; 23rd percentile among comparable filings
  • Asset growth: -61.9% per year; rating input score 0; 4th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 3 of 4 board members independent · 6 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $444K in reported program spending
  • Leadership: top reported pay $52K · 10 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 2 filing years from 2010 to 2011
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 8/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 11/100.
  • High — Sustainability: Liabilities to assets ratio scored 8/100.
  • High — Sustainability: Officer compensation ratio scored 19/100.