Pinecrest Academy Inc.

Legal name: Pinecrest Academy Foundation Inc

Nonprofit profile at a glance

EIN
813860217
IRS 990 coverage
2022–2024
Official website data refreshed
Jul 2026
Forms available
Form 990 2024, Form 990-EZ 2020
Location
Miami, Florida, US
Phone
(786)-263-9296
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Single Organization Support

Official website

Reported finances

Revenue
$294,437
Expenses
$29,364
Assets
$2,477,217
Liabilities
$1,622,000

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

Leadership & pay

3 people listed

Executive titles in this filing

  • JUDITH C MARTY (PRESIDENT, CHAIRWOMAN, DIR)

People named in this filing

  • JUDITH C MARTY (PRESIDENT, CHAIRWOMAN, DIR)
  • SUSIE DOPICO (SECRETARY, DIRECTOR)
  • ANA DIAZ (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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The future of education lies in partnerships between communities, parents, and educators and their commitment to prepare lifelong learners.

What it reported doing in 2024

Pinecrest academy foundation, inc. Provides support to pinecrest academy charter school to enchance and maximize the education experience for every child enrolled.

Operating model

Revenue model
Earned-program. 94% 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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 37
  • Transparency & Controls: 90
  • Accountability: 88
  • Sustainability: 85
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 9%; rating input score 9
  • Program expense ratio: 95.4%; rating input score 95
  • 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; 63rd percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • 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: 90%; rating input score 99; 99th percentile among comparable filings
  • Total-asset coverage ratio: 84.36; rating input score 99; 99th percentile among comparable filings
  • Liabilities to assets ratio: 0.65; rating input score 8; 8th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -4.4% per year; rating input score 0; 18th percentile among comparable filings
  • Revenue growth: 46.4% per year; rating input score 100; 97th percentile among comparable filings
  • Asset growth: 44.2% per year; rating input score 100; 95th percentile among comparable filings

Details

  • What they do: 1 programs and campaigns described on the official site · 3 operating locations identified
  • Where the money goes: 9% of revenue deployed · 95.4% of spending went to programs
  • Governance: 3 of 3 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $28K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 14 of 14 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • 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 — Financial Efficiency: Mission deployment rate scored 9/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Liabilities to assets ratio scored 8/100.