Pine Tree Subdivision Homeowners
Nonprofit profile at a glance
- EIN
- 364632646
- IRS 990-EZ coverage
- 2016–2025
- Forms available
- Form 990-EZ 2025
- Location
- Houston, TX, USA
- Rating
- 63
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Homeowners & Tenants Associations
Reported finances
- Revenue
- $52,680
- Expenses
- $63,918
- Assets
- $36,675
- Liabilities
- $9,591
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
2 people listed
People named in this filing
- Jerry Garcia (Board Member)
- Vai Baza (Board Member)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Maintenance & landscaping of common area
What it reported doing in 2025
Maintenance and landscaping of the common areas of the community
Operating model
- Revenue model
- Earned-program. 100% 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. 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: 54
- Transparency & Controls: 82
- Sustainability: 28
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 58.4%; rating input score 58
- Program expense ratio: 48.1%; rating input score 48
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: -21.3%; rating input score 21; 21st percentile among comparable filings
- Total-asset coverage ratio: 0.57; rating input score 34; 34th percentile among comparable filings
- Liabilities to assets ratio: 0.26; rating input score 10; 10th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: -0.8% per year; rating input score 0; 45th percentile among comparable filings
- Revenue growth: 0.5% per year; rating input score 100; 52nd percentile among comparable filings
- Asset growth: -0.8% per year; rating input score 0; 35th percentile among comparable filings
Details
- Where the money goes: 58.4% of revenue deployed · 48.1% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $31K in reported program spending
- Leadership: top reported pay $0 · 2 people listed
- Consistency: 8 of 8 current checks pass
- Schedules: 1 filed schedules
- Filing history: 9 filing years from 2016 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.
- Review — Financial Efficiency: Mission deployment rate scored 58/100.
- Moderate — Financial Efficiency: Program expense ratio scored 48/100.
- High — Growth: Program expense growth scored 0/100.
- High — Sustainability: Operating margin scored 21/100.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 34/100.
- High — Sustainability: Liabilities to assets ratio scored 10/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.