Vine Corps Inc

Nonprofit profile at a glance

EIN
454286767
IRS 990 coverage
2022–2024
Forms available
Form 990 2024, Form 990-EZ 2021, Form 990-N 2018
Location
Cheverly, MD, USA
Phone
3016024315
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Garden Club, Horticultural Program

Official website

Reported finances

Revenue
$844,153
Expenses
$1,197,490
Assets
$735,986
Liabilities
$579,246

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

Leadership & pay

12 people listed

Executive titles in this filing

  • NORMA RUIZ (PRESIDENT)

Highest reported compensation

  • DIANA ACOSTA (CO-EXEC DIRE): $103,125 total reported compensation
  • CHRISTOPHER DWYER (COEXEC DIREC): $100,000 total reported compensation

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

Overview

Mission

The organization's mission is to provide young people from under-served areas of prince george's county, Maryland, with the educational enrichment, personal support and family assistance necessary to make the most of good opportunities, navigate transitions, and realize their own unique potential, in school and in life.

What it reported doing in 2024

Afterschool education traction teams & enrichment activities provided project-based academic support, social-emotional-behavioral learning, life skills development, service and outdoor adventure opportunities, and other educational enrichment activites for 60 high school students.

Operating model

Revenue model
Grant-funded. 93% of the money available for current operations came from government grants.
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. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 94
  • Transparency & Controls: 90
  • Accountability: 79
  • Sustainability: 13
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 87.3%; rating input score 87
  • Fundraising efficiency: $60.98 raised per $1 spent on fundraising; rating input score 81; 81st 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 81.8%; rating input score 82; 18th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -41.9%; rating input score 4; 4th percentile among comparable filings
  • Total-asset coverage ratio: 0.61; rating input score 28; 28th percentile among comparable filings
  • Liabilities to assets ratio: 0.79; rating input score 9; 9th percentile among comparable filings
  • Officer compensation ratio: 17%; rating input score 19; 19th percentile among comparable filings

Growth

  • Program expense growth: 75.4% per year; rating input score 100; 98th percentile among comparable filings
  • Revenue growth: 52.3% per year; rating input score 100; 97th percentile among comparable filings
  • Asset growth: 61.9% per year; rating input score 100; 97th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 87.3% of spending went to programs
  • Governance: 9 of 11 board members independent · 6 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $1M in reported program spending
  • Leadership: top reported pay $103K · 12 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: 6 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.

  • High — Sustainability: Operating margin scored 4/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 28/100.
  • High — Sustainability: Liabilities to assets ratio scored 9/100.
  • High — Sustainability: Officer compensation ratio scored 19/100.