Pines Athletic Club

Nonprofit profile at a glance

EIN
933479500
IRS 990-EZ coverage
2024–2024
Forms available
Form 990-EZ 2024, Form 990-N 2023
Location
Longview, TX, USA
Phone
9032952763
Rating
91
Verdict
STRONG
Rating confidence
Moderate
Sector
Recreational l Clubs

Reported finances

Revenue
$12,618
Expenses
$12,508
Assets
$110

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

Leadership & pay

3 people listed

Executive titles in this filing

  • JOSHUA SMALLWOOD (President)
  • HOLLY SMALLWOOD (Vice President)
  • MITCHELL D YOUNG (Vice President)

People named in this filing

  • JOSHUA SMALLWOOD (President)
  • HOLLY SMALLWOOD (Vice President)
  • MITCHELL D YOUNG (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-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Mission of PINES ATHLETIC CLUB is to organize and operate community youth athletics and sporting events, competitions, teams, and leagues, and to foster public participation therein. Believing that (i) participation in athletic pursuits contributes to the well-being of youth participants, their families, and the community, and (ii) youth participants should not be unable to participate in youth sports due to financial constraints, PINES ATHLETIC CLUB intends to conduct the Activities at no or reduced cost for youth participants and their families. PINES ATHLETIC CLUB will arrange and pay for use of sporting facilities necessary for the Activities. PINES ATHLETIC CLUB, through its Directors and volunteers, will arrange for scheduling, hosting, coaching, supervision, and conduct of the events.

What it reported doing in 2024

Provided supervised program of instruction for competitive baseball for children between the ages of 6-18.

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 99
  • Transparency & Controls: 100
  • Sustainability: 30
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 99.1%; rating input score 99
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: 0.9%; rating input score 47; 47th percentile among comparable filings
  • Total-asset coverage ratio: 0.01; rating input score 6; 6th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 99.1% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $13K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 3 filed schedules
  • 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.

  • High — Sustainability: Total-asset coverage ratio scored 6/100.
  • Moderate — Sustainability: Operating margin scored 47/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.