Pine River Area Dac Inc

Nonprofit profile at a glance

EIN
510188257
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Pine River, MN, USA
Phone
2185872688
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Developmentally Disabled Centers

Reported finances

Revenue
$1,331,385
Expenses
$1,177,189
Assets
$1,480,179
Liabilities
$17,023

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

Leadership & pay

7 people listed

Highest reported compensation

  • MICHELLE GLASSMANN (DIRECTOR): $95,367 total reported compensation

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

Overview

Mission

Provide a day care program for developmentally disabled adults who live in the community which consists of educational, recreational, and pre- vocational training.

What it reported doing in 2024

The organization provides a day care program for developmentally disabled adults who live in the community which consists of educational, recreational, and pre-vocational training. The work activity program enables clients to work at least one hour per day. Transportation for the clients is also provided.

Operating model

Revenue model
Earned-program. 98% 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 - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filed totals do not add up and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 60
  • Transparency & Controls: 83
  • Accountability: 95
  • Sustainability: 58
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 63.7%; rating input score 64
  • Program expense ratio: 73.4%; rating input score 73
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 16th 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; 63rd percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 11.6%; rating input score 64; 64th percentile among comparable filings
  • Total-asset coverage ratio: 1.26; rating input score 50; 50th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 68; 68th percentile among comparable filings
  • Officer compensation ratio: 8.1%; rating input score 43; 43rd percentile among comparable filings

Growth

  • Program expense growth: 3.7% per year; rating input score 100; 35th percentile among comparable filings
  • Revenue growth: 5.2% per year; rating input score 100; 44th percentile among comparable filings
  • Asset growth: 4.7% per year; rating input score 100; 37th percentile among comparable filings

Details

  • Where the money goes: 63.7% of revenue deployed · 73.4% of spending went to programs
  • Governance: 6 of 6 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $864K in reported program spending
  • Leadership: top reported pay $95K · 7 people listed
  • Consistency: 24 of 25 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 15 filing years from 2010 to 2024
  • 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.

  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 50/100.
  • Moderate — Sustainability: Officer compensation ratio scored 43/100.