Sugar Pine Homeowners Association
Nonprofit profile at a glance
- EIN
- 942853694
- IRS 990-EZ coverage
- 2010–2024
- Forms available
- Form 990-EZ 2024, Form 990-N 2015
- Location
- Oakhurst, CA, USA
- Phone
- 5596415061
- Rating
- 87
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Local Benevolent Life Insurance Associations
Reported finances
- Revenue
- $69,266
- Expenses
- $63,086
- Assets
- $177,998
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
7 people listed
People named in this filing
- Scott Pedersen (Director)
- John Copeland (Director)
- Jane Riddiough (Treasurer)
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
Support the homeowners of the Sugar Pine Community by providing maintenance, repair, replace and/or alter the existing water and sewer system.
What it reported doing in 2024
Mutual benefit water company
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. Reported officer compensation is a large share of total spending, which may reflect staffing concentration.
Rating breakdown
- Financial Efficiency: 93
- Transparency & Controls: 82
- Sustainability: 56
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 90.2%; rating input score 90
- Program expense ratio: 99%; rating input score 99
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 8.9%; rating input score 60; 60th percentile among comparable filings
- Total-asset coverage ratio: 2.82; rating input score 73; 73rd 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: 3.7% per year; rating input score 100; 59th percentile among comparable filings
- Revenue growth: 5.2% per year; rating input score 100; 71st percentile among comparable filings
- Asset growth: 8.1% per year; rating input score 100; 67th percentile among comparable filings
Details
- Where the money goes: 90.2% of revenue deployed · 99% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $62K in reported program spending
- Leadership: top reported pay $0 · 7 people listed
- Consistency: 6 of 6 current checks pass
- Schedules: 1 filed schedules
- Filing history: 12 filing years from 2010 to 2024
- 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.
- Review — Sustainability: Officer compensation ratio scored 56/100.