Pine View Association Inc

Nonprofit profile at a glance

EIN
591390908
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Osprey, FL, USA
Phone
9414862001
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$493,724
Expenses
$322,776
Assets
$734,736
Liabilities
$0

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

Leadership & pay

18 people listed

Executive titles in this filing

  • PUJA DHANRAJ (President)
  • JAIME HEATH (Vice President)
  • SILKE CUFF (Vice President)
  • DEBBI WOLFINGER (Vice President)
  • SILKE CUFF (President)
  • DANA MORETTA (Vice President)

People named in this filing

  • PUJA DHANRAJ (President)
  • JAIME HEATH (Vice President)
  • SILKE CUFF (Vice President)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Pine View Association is Pine Views own organization of parents, teachers, staff and friends.The PVA strives to enhance and enrich Pine View students school experience by supporting the schools academic, social, fine arts and technology objectives. The PVA encourages volunteerism, raises and disburses funds, promotes communication and cooperation with the school, provides input to the school on issues of concern to parents and supports gifted advocacy issues on a local and statewide basis.

What it reported doing in 2024

To fund educational requests of teachers and school organizations for the benefit of the students beyond the normal requirements. Pine View Association, Inc. benefits approximately 2100 students annually.

Operating model

Revenue model
Other-operating. 61% of the money available for current operations came from other operating revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 44% for direct work, and 56% for grants.

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 the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 66
  • Transparency & Controls: 66
  • Accountability: 70
  • Sustainability: 76
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 62.5%; rating input score 62
  • Program expense ratio: 94.2%; rating input score 94
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 83.3%; rating input score 83; 2nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 45.9%; rating input score 46; 41st percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 34.6%; rating input score 85; 85th percentile among comparable filings
  • Total-asset coverage ratio: 2.28; rating input score 62; 62nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 4.8% per year; rating input score 100; 53rd percentile among comparable filings
  • Revenue growth: 7.4% per year; rating input score 100; 64th percentile among comparable filings
  • Asset growth: 17.9% per year; rating input score 100; 82nd percentile among comparable filings

Details

  • Where the money goes: 62.5% of revenue deployed · 94.2% of spending went to programs
  • Governance: 14 of 14 board members independent · 2 of 7 filing controls reported
  • Programs: 6 filed program accomplishments · $304K in reported program spending
  • Leadership: top reported pay $0 · 18 people listed
  • Consistency: 15 of 17 current checks pass · 2 findings to review
  • Schedules: 5 filed schedules · includes grants
  • Filing history: 13 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • 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.

  • High — Accountability: Governance controls: 4 of 6 not reported.
  • Moderate — Transparency & Controls: Grant itemization coverage scored 46/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.