Pisgah Astronomical Research Institute

Nonprofit profile at a glance

EIN
562108640
IRS 990 coverage
2016–2024
Forms available
Form 990 2024, Form 990-PF 2014, Form 990-T 2024
Location
Rosman, NC, USA
Phone
8288625554
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Astronomy

Official website

Reported finances

Revenue
$727,738
Expenses
$1,212,025
Assets
$17,572,167
Liabilities
$3,371,804

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

Leadership & pay

7 people listed

People named in this filing

  • J DONALD CLINE (CHAIRMAN & P)
  • KEN JACOBSON (VICE PRESIDE)
  • JOHN AVANT (SECRETARY)

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

Pari is a public not-for-profit organization dedicated to providing hands- on educational and research opportunities for a broad cross-section of users in science, technology, engineering and math (stem) disciplines.

What it reported doing in 2024

Pisgah astronomical research institute (pari) is established to promote the teaching of astronomy and provide an astronomical observatory and study site for education and research by colleges, universities, and elementary, middle, and high schools, and for the promotion of the sciences to support these activities. In addition, relationships are developed with universities, both locally and nationally, such as the university of North Carolina - chapel hill, North Carolina state university, university of North Carolina - asheville, and others. In addition, the organization has implemented a variety of space camp options, which include astronomy, science, and robotics providing an array of learning experiences, from astronomy, physics, and astrobiology, with the same equipment used by nasa, to simulate space missions that teach leadership, teamwork, and stem principles. Other camp offerings include experience in robotics, sensors, artificial intelligence, cryptography and secret messaging, computational thinking, and 3d design and printing.

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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 92
  • Accountability: 76
  • Sustainability: 42
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 78.8%; rating input score 79
  • Fundraising efficiency: $16.1 raised per $1 spent on fundraising; rating input score 53; 53rd 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: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: -66.5%; rating input score 2; 2nd percentile among comparable filings
  • Total-asset coverage ratio: 14.5; rating input score 94; 94th percentile among comparable filings
  • Liabilities to assets ratio: 0.19; rating input score 32; 32nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: -4.7% per year; rating input score 0; 8th percentile among comparable filings
  • Revenue growth: -29% per year; rating input score 0; 1st percentile among comparable filings
  • Asset growth: -0% per year; rating input score 0; 17th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 78.8% of spending went to programs
  • Governance: 7 of 7 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $955K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 9 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • 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.

  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Sustainability: Operating margin scored 2/100.
  • Review — Financial Efficiency: Fundraising efficiency scored 53/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 32/100.