Pine Lake Community Club Inc

Nonprofit profile at a glance

EIN
916054724
IRS 990 coverage
2019–2025
Forms available
Form 990 2025, Form 990-EZ 2021
Location
Sammamish, WA, USA
Phone
4253922313
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Service Organizations

Reported finances

Revenue
$144,581
Expenses
$170,258
Assets
$641,654
Liabilities
$82,313

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

Leadership & pay

5 people listed

Executive titles in this filing

  • Renee Hipp (President)
  • Janet Bechtel (Vice President)

Highest reported compensation

  • DeAnne Tyree (Operations Director): $36,000 total reported compensation

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

Overview

Mission

Operate and maintain a community center for communal, civic and social activities for citizens in the Pine Lake area of Sammamish, WA.

What it reported doing in 2025

We serve and impact our community through many different avenues: Classes: Techno Smart kids /Twice a wk. 2 hrs. (approximately 150 total kids during the year)Chess Club/ signed up for 5 weeks, 2024 8 hrs. a day. Tournaments & Summer camps. (approximately 150 kids during the year)AA meetings Monday Night for about 20 years (serves 30 people in the community a week.)AA meetings Thursday Night for about 20 years (serves 35 people in the community a weekCo-op Preschool for about 20 years (40 students and 5 adults 4 days a week for 9 months a year)Drivers Ed Classes about 15 years (approximately 50 students a week for 12 months a year).Brock O'Connor Field about 10 years (Thousands of youth and their families have benefited from this beautiful Field for little league games and tournaments.)Stage for multiple community preschool plays. (Approximately 5 preschools use the PLCC for rehearsal and their play. Each event serves approximately 200 students and families)Jet USA Org / PRAJNA Classes (approximately 16 people a week for 9 month a year)La Luna Rhythmic Gymnastics & dance 3 days a week. (serving approximately 200 students a week for 9 months of the year)Celebrations, parties, receptions, reunions, and much more.

Operating model

Revenue model
Earned-program. 94% of the money available for current operations came from fees and other program revenue.
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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 90
  • Accountability: 84
  • Sustainability: 32
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86.6%; rating input score 87
  • Program expense ratio: 78.4%; rating input score 78
  • 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: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -17.8%; rating input score 13; 13th percentile among comparable filings
  • Total-asset coverage ratio: 3.77; rating input score 74; 74th percentile among comparable filings
  • Liabilities to assets ratio: 0.13; rating input score 20; 20th percentile among comparable filings
  • Officer compensation ratio: 21.1%; rating input score 17; 17th percentile among comparable filings

Growth

  • Program expense growth: -2.8% per year; rating input score 0; 20th percentile among comparable filings
  • Revenue growth: -4.1% per year; rating input score 0; 10th percentile among comparable filings
  • Asset growth: 17.9% per year; rating input score 100; 80th percentile among comparable filings

Details

  • Where the money goes: 86.6% of revenue deployed · 78.4% of spending went to programs
  • Governance: 4 of 4 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $133K in reported program spending
  • Leadership: top reported pay $36K · 5 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 5 filing years from 2019 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.

  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Sustainability: Operating margin scored 13/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 17/100.
  • High — Sustainability: Liabilities to assets ratio scored 20/100.