Pinnacle Community Development Corp

Nonprofit profile at a glance

EIN
204459428
IRS 990 coverage
2014–2025
Forms available
Form 990 2025, Form 990-N 2007
Location
Durham, NC, USA
Phone
9194917811
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Community Coalitions

Reported finances

Revenue
$316,365
Expenses
$341,400
Assets
$150,572
Liabilities
$142,930

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

7 people listed

Highest reported compensation

  • WANDA BOONE (EXECUTIVE DI): $134,696 total reported compensation
  • TANYA GUPTA (SECRETARY): $2,600 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Substance abuse prevention

What it reported doing in 2025

Nc department of health and human services(arpa)-30,398 to educate youth, families, schools, and communities on the impact of adverse experiences as key factor in substance use-empowering them with knowledge, resources, and prevention strategies to foster resislence and long-term well being. Durham county health department-(health dept)-16,863 youth and family resilence iniative nc office os state budget and management (state of nc)-8,927 to educate youth empowering them with knowledge, resources, and prevention strategies to foster resilence and long term well being. North Carolina central university-(nccu)-11,134 to prevent opoid overdose in vulnerable communities. Durham co alcohol beverage control (abc)-2,840 to address underage drinking in the county and apply prevention education. Duke university(nccare 360)-3,762 to educate youth, empowering them with knowledge, resources, and prevention strategies to foster resilence and long term well being. Duke university (food)-710 to provide information to the community about health eating and making healthy food choices. Duke university school of nursing(duson)-2,915 to actively seek input from youth about the challenges they face, while listening to and hearing their solutions to shape change among peers and schools. Other progams-17,898

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 92
  • Accountability: 82
  • Sustainability: 18
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 77.3%; rating input score 77
  • Program expense ratio: 71.6%; rating input score 72
  • 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: 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: 5 of 9 controls in place; rating input score 56
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -7.9%; rating input score 21; 21st percentile among comparable filings
  • Total-asset coverage ratio: 0.44; rating input score 22; 22nd percentile among comparable filings
  • Liabilities to assets ratio: 0.95; rating input score 4; 4th percentile among comparable filings
  • Officer compensation ratio: 40.2%; rating input score 6; 6th percentile among comparable filings

Growth

  • Program expense growth: 8.9% per year; rating input score 100; 64th percentile among comparable filings
  • Revenue growth: 7.2% per year; rating input score 100; 59th percentile among comparable filings
  • Asset growth: 12.3% per year; rating input score 100; 69th percentile among comparable filings

Details

  • Where the money goes: 77.3% of revenue deployed · 71.6% of spending went to programs
  • Governance: 5 of 5 board members independent · 5 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $244K in reported program spending
  • Leadership: top reported pay $135K · 7 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 12 filing years from 2014 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Sustainability: Operating margin scored 21/100.
  • High — Sustainability: Total-asset coverage ratio scored 22/100.
  • High — Sustainability: Liabilities to assets ratio scored 4/100.
  • High — Sustainability: Officer compensation ratio scored 6/100.