Pinnacle Community Services Inc
Pinnacle Community Services Inc shows stable assets but recent operational deficits, with no reported officer compensation.
EIN: 166052152 · Niagara Falls, NY · NTEE: P40Z · Updated: 2026-03-28
About Pinnacle Community Services Inc
Pinnacle Community Services Inc (EIN: 166052152) is a nonprofit organization based in Niagara Falls, NY, classified under NTEE code P40Z. The organization reported total revenue of $4.6M and total assets of $4.5M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Pinnacle Community Services Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Pinnacle Community Services Inc with a Mission Score of 88 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 10%
- programs: 85%
- fundraising: 5%
According to IRS 990 filings, Pinnacle Community Services Inc allocates its expenses as follows: admin: 10%, programs: 85%, fundraising: 5%. With 85% directed toward programs, this reflects a strong commitment to its charitable mission.
Executive Compensation Analysis
Pinnacle Community Services Inc consistently reports 0% officer compensation across all available filings, indicating that no portion of its expenses is allocated to executive salaries, which is highly unusual for an organization of its size and suggests a volunteer-led or externally funded leadership structure.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Pinnacle Community Services Inc's IRS 990 filings:
- Expenses exceeded revenue in the last two reported periods (2022 and 2023), indicating operational deficits.
- Revenue has shown a slight decline from its peak of $5,313,689 in 2020 to $4,801,489 in 2023.
Strengths
The following positive indicators were identified for Pinnacle Community Services Inc:
- Consistent reporting of 0% officer compensation across all filings, indicating high efficiency in directing funds to mission.
- Stable asset base, with assets of $4,487,409 in 2023, providing financial resilience.
- Manageable liabilities, consistently below 25% of assets, indicating good financial management.
- Long operational history with 13 filings, demonstrating sustained presence and commitment.
Frequently Asked Questions about Pinnacle Community Services Inc
Is Pinnacle Community Services Inc a good charity?
Based on the available data, Pinnacle Community Services Inc appears to be a good charity, particularly due to its consistent reporting of 0% officer compensation, which suggests a strong dedication to its mission. While it has experienced operational deficits in the last two years, its substantial asset base provides financial stability.
What caused the recent operational deficits in 2022 and 2023?
The IRS 990 data shows that expenses exceeded revenue by $540,741 in 2022 and $296,146 in 2023. The specific causes are not detailed in the summary data, but could be due to increased program costs, one-time expenditures, or a temporary dip in funding.
How does Pinnacle Community Services Inc manage without officer compensation?
The consistent reporting of 0% officer compensation is highly unusual for an organization of this size. This could imply that executive functions are performed by volunteers, compensated through a related entity, or that the organization's structure does not involve traditional paid officers as defined by the IRS for compensation reporting.
Filing History
IRS 990 filing history for Pinnacle Community Services Inc showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Pinnacle Community Services Inc's revenue has grown by 35.4%, moving from $3.5M to $4.8M. Total assets increased by 2.3% over the same period, from $4.4M to $4.5M. Total functional expenses rose by 51.7%, from $3.4M to $5.1M. In its most recent filing year (2023), Pinnacle Community Services Inc reported a deficit of $296K, with expenses exceeding revenue. The organization holds $804K in liabilities against $4.5M in assets (debt-to-asset ratio: 17.9%), resulting in net assets of $3.7M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. | |
|---|---|---|---|---|---|---|
| 2023 | $4.8M | $5.1M | $4.5M | $804K | — | — |
| 2022 | $5.0M | $5.5M | $5.1M | $1.2M | — | View 990 |
| 2021 | $4.9M | $4.9M | $5.5M | $893K | — | View 990 |
| 2020 | $5.3M | $4.6M | $5.5M | $998K | — | — |
| 2019 | $4.5M | $4.5M | $4.8M | $1.1M | — | View 990 |
| 2018 | $4.5M | $4.4M | $4.7M | $1.1M | — | View 990 |
| 2017 | $4.1M | $4.2M | $4.8M | $1.2M | — | — |
| 2016 | $4.1M | $4.1M | $4.8M | $1.1M | — | View 990 |
| 2015 | $4.2M | $4.1M | $4.6M | $949K | — | View 990 |
| 2014 | $3.8M | $3.7M | $4.6M | $1.0M | — | View 990 |
| 2013 | $3.6M | $3.5M | $4.3M | $858K | — | View 990 |
| 2012 | $3.3M | $3.3M | $4.1M | $864K | — | View 990 |
| 2011 | $3.5M | $3.4M | $4.4M | $1.1M | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $4.8M, expenses of $5.1M, and assets of $4.5M (revenue -3.4% year-over-year).
- 2022: Revenue of $5.0M, expenses of $5.5M, and assets of $5.1M (revenue +0.6% year-over-year).
- 2021: Revenue of $4.9M, expenses of $4.9M, and assets of $5.5M (revenue -7.0% year-over-year).
- 2020: Revenue of $5.3M, expenses of $4.6M, and assets of $5.5M (revenue +18.5% year-over-year).
- 2019: Revenue of $4.5M, expenses of $4.5M, and assets of $4.8M (revenue +0.1% year-over-year).
- 2018: Revenue of $4.5M, expenses of $4.4M, and assets of $4.7M (revenue +8.8% year-over-year).
- 2017: Revenue of $4.1M, expenses of $4.2M, and assets of $4.8M (revenue -0.6% year-over-year).
- 2016: Revenue of $4.1M, expenses of $4.1M, and assets of $4.8M (revenue -1.0% year-over-year).
- 2015: Revenue of $4.2M, expenses of $4.1M, and assets of $4.6M (revenue +8.9% year-over-year).
- 2014: Revenue of $3.8M, expenses of $3.7M, and assets of $4.6M (revenue +5.6% year-over-year).
- 2013: Revenue of $3.6M, expenses of $3.5M, and assets of $4.3M (revenue +11.8% year-over-year).
- 2012: Revenue of $3.3M, expenses of $3.3M, and assets of $4.1M (revenue -8.3% year-over-year).
- 2011: Revenue of $3.5M, expenses of $3.4M, and assets of $4.4M.
Data Sources and Methodology
This transparency report for Pinnacle Community Services Inc is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.