Pineview Homes

Nonprofit profile at a glance

EIN
381851783
IRS 990 coverage
2019–2020
Forms available
Form 990 2020
Location
Evart, MI, USA
Phone
2317342045
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Residential Care & Adult Day Programs

Reported finances

Revenue
$2,338,305
Expenses
$2,301,775
Assets
$894,144
Liabilities
$337,767

Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

19 people listed

Executive titles in this filing

  • Dr Steven Davenport (President)
  • William Skinner (Vice President)

People named in this filing

  • Julie Cole (Board of Directors)
  • Michael and Madelyn Cox (Board of Directors)
  • Rod and DeLynn Cox (Board of Directors)

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 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Pineview Homes, Inc. is a state licensed child caring institution developed and operated for the benefit of children who have been removed from their homes.

Operating model

Revenue model
Other-operating. 94% of the money available for current operations came from other operating 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 86
  • Accountability: 70
  • Sustainability: 31
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 95.3%; rating input score 95
  • Program expense ratio: 96.8%; rating input score 97
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 9th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 1.6%; rating input score 27; 27th percentile among comparable filings
  • Total-asset coverage ratio: 0.39; rating input score 12; 12th percentile among comparable filings
  • Liabilities to assets ratio: 0.38; rating input score 30; 30th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 92; 92nd percentile among comparable filings

Growth

  • Program expense growth: -3.8% per year; rating input score 0; 13th percentile among comparable filings
  • Revenue growth: -2.3% per year; rating input score 0; 10th percentile among comparable filings
  • Asset growth: 42.7% per year; rating input score 100; 96th percentile among comparable filings

Details

  • Where the money goes: 95.3% of revenue deployed · 96.8% of spending went to programs
  • Governance: 26 of 26 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $2.2M in reported program spending
  • Leadership: top reported pay $0 · 19 people listed
  • Consistency: 33 of 34 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 2 filing years from 2019 to 2020
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 27/100.
  • High — Sustainability: Total-asset coverage ratio scored 12/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 30/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.