Pine Valley Fair Association
Nonprofit profile at a glance
- EIN
- 936033814
- IRS 990 coverage
- 2012–2025
- Forms available
- Form 990 2025, Form 990-EZ 2016
- Location
- Halfway, OR, USA
- Phone
- 5415234471
- Rating
- 49
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Fairs
Reported finances
- Revenue
- $322,654
- Expenses
- $156,590
- Assets
- $525,718
- Liabilities
- $26,032
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
7 people listed
Executive titles in this filing
- Nick Romo (Vice President)
- Larry McGill (President & CEO)
People named in this filing
- Katy Thomas (Secretary)
- Nick Romo (Vice President)
- Rusti Lattin (Director)
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
Pine valley fair association holds an annual fair and rodeo for the enjoyment of the pine valley community. The association also provides concessions and dances during these events.pine valley fair association raised donations and restored the historical grandstands at the fairgrounds in 2012.
What it reported doing in 2025
Sales of livestock of community/4h/fair livestock
Operating model
- Revenue model
- Other-operating. 64% of the money available for current operations came from other operating revenue.
- 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
MIXED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.
Rating breakdown
- Financial Efficiency: 43
- Transparency & Controls: 82
- Accountability: 0
- Sustainability: 75
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 34.7%; rating input score 35
- Program expense ratio: 71.6%; rating input score 72
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 90.9%; rating input score 91; 15th 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: 0%; rating input score 0; 8th percentile among comparable filings
- Governance controls: 0 of 7 controls in place; rating input score 0
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Fail
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 51.5%; rating input score 91; 91st percentile among comparable filings
- Total-asset coverage ratio: 3.36; rating input score 71; 71st percentile among comparable filings
- Liabilities to assets ratio: 0.05; rating input score 27; 27th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings
Growth
- Program expense growth: -96.6% per year; rating input score 0; 1st percentile among comparable filings
- Revenue growth: 12.5% per year; rating input score 100; 75th percentile among comparable filings
- Asset growth: 3.4% per year; rating input score 100; 37th percentile among comparable filings
Details
- Where the money goes: 34.7% of revenue deployed · 71.6% of spending went to programs
- Governance: 0 of 7 board members independent · 0 of 7 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $0 · 7 people listed
- Consistency: 16 of 17 current checks pass · 1 finding to review
- Schedules: 2 filed schedules
- Filing history: 3 filing years from 2012 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.
- Moderate — Financial Efficiency: Mission deployment rate scored 35/100.
- High — Accountability: Independent voting board scored 0/100.
- High — Accountability: Governance controls: 6 of 6 not reported.
- High — Growth: Program expense growth scored 0/100.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- High — Sustainability: Liabilities to assets ratio scored 27/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.