Pine Trace Homeowners Association

Nonprofit profile at a glance

EIN
870788817
IRS 990 coverage
2020–2025
Forms available
Form 990 2025, Form 990-EZ 2018
Location
Spring, TX, USA
Phone
9729602800
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Homeowners & Tenants Associations

Reported finances

Revenue
$314,576
Expenses
$311,538
Assets
$295,270
Liabilities
$76,204

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

Leadership & pay

2 people listed

People named in this filing

  • Blaine Newlin (VP)
  • Dina Ripper (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. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To maintain common areas, esplanades, rec/park area and landscaping - all benefiting the entire community.

What it reported doing in 2025

Maintenance of common areas, landscaping, utilities, and security expenses.

Operating model

Revenue model
Earned-program. 74% 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 most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 46
  • Transparency & Controls: 90
  • Accountability: 76
  • Sustainability: 39
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 50.8%; rating input score 51
  • Program expense ratio: 51.7%; rating input score 52
  • 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: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 1%; rating input score 38; 38th percentile among comparable filings
  • Total-asset coverage ratio: 0.95; rating input score 39; 39th percentile among comparable filings
  • Liabilities to assets ratio: 0.26; rating input score 14; 14th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: -8.1% per year; rating input score 0; 12th percentile among comparable filings
  • Revenue growth: 10.8% per year; rating input score 100; 71st percentile among comparable filings
  • Asset growth: 21.8% per year; rating input score 100; 85th percentile among comparable filings

Details

  • Where the money goes: 50.8% of revenue deployed · 51.7% of spending went to programs
  • Governance: 2 of 2 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $161K in reported program spending
  • Leadership: top reported pay $0 · 2 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 3 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Review — Financial Efficiency: Mission deployment rate scored 51/100.
  • Review — Financial Efficiency: Program expense ratio scored 52/100.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 38/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 39/100.
  • High — Sustainability: Liabilities to assets ratio scored 14/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.