Pinnacle Community Services Inc

Nonprofit profile at a glance

EIN
166052152
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Niagara Falls, NY, USA
Phone
7162856984
Rating
88
Verdict
STRONG
Rating confidence
Moderate
Sector
Family Services

Official website

Reported finances

Revenue
$4,355,575
Expenses
$4,973,361
Assets
$4,491,645
Liabilities
$1,425,213

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

Leadership & pay

20 people listed

Executive titles in this filing

  • LAURA PENNINGTON (CHIEF EXECUTIVE OFFICER)

Highest reported compensation

  • LAURA PENNINGTON (CHIEF EXECUTIVE OFFICER): $139,378 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Side by side, step by step, we strengthen our community by supporting and empowering individuals and families on their journey.

What it reported doing in 2024

Mental health - provides outreach services which include support and linkage to community services such as housing, income assistance, food stamps, medicaid and medical treatment to niagara county adults and children with mental illnesses and/or chronic health conditions in order to increase the individual's ability to live independently. Services are also provided to the family member of the individuals with mental illnesses in order to help the family members understand specific disabilities, which can result in increased communication, improved quality of life and the prevention of family crisis.

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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 92
  • Accountability: 100
  • Sustainability: 27
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 94.7%; rating input score 95
  • Program expense ratio: 81.1%; rating input score 81
  • Fundraising efficiency: $11.04 raised per $1 spent on fundraising; rating input score 41; 41st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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; 63rd percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -14.2%; rating input score 10; 10th percentile among comparable filings
  • Total-asset coverage ratio: 0.9; rating input score 34; 34th percentile among comparable filings
  • Liabilities to assets ratio: 0.32; rating input score 33; 33rd percentile among comparable filings
  • Officer compensation ratio: 2.8%; rating input score 70; 70th percentile among comparable filings

Growth

  • Program expense growth: 2.6% per year; rating input score 100; 25th percentile among comparable filings
  • Revenue growth: 2.8% per year; rating input score 100; 25th percentile among comparable filings
  • Asset growth: 1.1% per year; rating input score 100; 16th percentile among comparable filings

Details

  • Where the money goes: 94.7% of revenue deployed · 81.1% of spending went to programs
  • Governance: 19 of 19 board members independent · 8 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $4M in reported program spending
  • Leadership: top reported pay $139K · 20 people listed
  • Highest-paid contractors: 1 contractor listed · $191K reported
  • Consistency: 33 of 33 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 41/100.
  • High — Sustainability: Operating margin scored 10/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 34/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 33/100.