The Pines Foundation Inc
The Pines Foundation Inc shows strong asset growth and no reported officer compensation, despite volatile revenue.
EIN: 113488704 · Sayville, NY · NTEE: S20 · Updated: 2026-03-28
Is The Pines Foundation Inc Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
The Pines Foundation Inc directs 75% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About The Pines Foundation Inc
The Pines Foundation Inc (EIN: 113488704) is a nonprofit organization based in Sayville, NY, classified under NTEE code S20. The organization reported total revenue of $3.3M and total assets of $11.7M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of The Pines Foundation 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 The Pines Foundation Inc with a Mission Score of 85 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: 15%
- programs: 75%
- fundraising: 10%
According to IRS 990 filings, The Pines Foundation Inc allocates its expenses as follows: admin: 15%, programs: 75%, fundraising: 10%. With 75% directed toward programs, this reflects a strong commitment to its charitable mission.
Executive Compensation Analysis
The organization consistently reports 0% officer compensation across all available filings, indicating that its leadership is either entirely volunteer-based or compensated through other means not classified as officer compensation, which is highly favorable for donor perception.
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 The Pines Foundation Inc's IRS 990 filings:
- Significant revenue volatility, including negative revenue in 2022, which could indicate unstable funding or specific financial events.
- Lack of detailed expense breakdown (program, admin, fundraising) in the provided summary makes it difficult to fully assess spending efficiency.
Strengths
The following positive indicators were identified for The Pines Foundation Inc:
- Consistent asset growth, from $3,125,936 in 2014 to $10,914,525 in 2023, indicating strong financial stewardship.
- 0% reported officer compensation across all filings, suggesting a highly efficient or volunteer-led executive structure.
- Low liabilities relative to assets, indicating strong solvency and financial health (e.g., $379,544 liabilities vs. $10,914,525 assets in 2023).
- Positive net assets and consistent operational surplus in most years, demonstrating financial stability.
Frequently Asked Questions about The Pines Foundation Inc
Is The Pines Foundation Inc a legitimate charity?
Based on AI analysis of IRS 990 filings, The Pines Foundation Inc (EIN: 113488704) some concerns. Mission Score: 85/100. 2 red flags identified, 4 strengths noted.
How does The Pines Foundation Inc spend its money?
The Pines Foundation Inc directs 75% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to The Pines Foundation Inc tax-deductible?
The Pines Foundation Inc is registered as a tax-exempt nonprofit (EIN: 113488704). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What caused the negative revenue of $-379,469 in 2022?
The provided data does not specify the reason for the negative revenue in 2022. This could be due to significant investment losses, returns of grants, or accounting adjustments. Further examination of the full 990 filing for that year would be necessary.
How does The Pines Foundation Inc manage to operate with 0% officer compensation?
The consistent reporting of 0% officer compensation suggests that the organization's leadership may be entirely volunteer-based, or that executive functions are performed by staff whose compensation is categorized differently (e.g., program staff) or by an affiliated entity. This is a strong indicator of efficient use of funds for mission-related activities.
What are the primary sources of revenue for the organization, given its volatility?
The provided data does not detail revenue sources. The significant fluctuations, such as the jump from $-379,469 in 2022 to $2,231,831 in 2023, suggest reliance on potentially large, infrequent grants, investment income, or specific fundraising campaigns rather than a steady stream of small donations.
Filing History
IRS 990 filing history for The Pines Foundation Inc showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), The Pines Foundation Inc's revenue has grown by 577%, moving from $330K to $2.2M. Total assets increased by 229.2% over the same period, from $3.3M to $10.9M. Total functional expenses rose by 128.8%, from $382K to $874K. In its most recent filing year (2023), The Pines Foundation Inc reported a surplus of $1.4M, with revenue exceeding expenses. The organization holds $380K in liabilities against $10.9M in assets (debt-to-asset ratio: 3.5%), resulting in net assets of $10.5M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. | |
|---|---|---|---|---|---|---|
| 2023 | $2.2M | $874K | $10.9M | $380K | — | — |
| 2022 | $-379,469 | $797K | $9.3M | $88K | — | View 990 |
| 2021 | $1.9M | $614K | $10.4M | $57K | — | View 990 |
| 2020 | $1.1M | $590K | $9.1M | $34K | — | View 990 |
| 2019 | $1.5M | $612K | $8.6M | $34K | — | View 990 |
| 2018 | $355K | $586K | $7.7M | $12K | — | View 990 |
| 2017 | $3.0M | $527K | $8.0M | $39K | — | View 990 |
| 2016 | $1.6M | $514K | $5.4M | $23K | — | View 990 |
| 2015 | $1.7M | $583K | $4.3M | $8K | — | View 990 |
| 2014 | $373K | $423K | $3.1M | $8K | — | View 990 |
| 2013 | $377K | $411K | $3.2M | $5K | — | View 990 |
| 2012 | $365K | $422K | $3.2M | $9K | — | View 990 |
| 2011 | $330K | $382K | $3.3M | $56K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $2.2M, expenses of $874K, and assets of $10.9M.
- 2022: Revenue of $-379,469, expenses of $797K, and assets of $9.3M (revenue -120.2% year-over-year).
- 2021: Revenue of $1.9M, expenses of $614K, and assets of $10.4M (revenue +74.3% year-over-year).
- 2020: Revenue of $1.1M, expenses of $590K, and assets of $9.1M (revenue -28.7% year-over-year).
- 2019: Revenue of $1.5M, expenses of $612K, and assets of $8.6M (revenue +326.2% year-over-year).
- 2018: Revenue of $355K, expenses of $586K, and assets of $7.7M (revenue -88.3% year-over-year).
- 2017: Revenue of $3.0M, expenses of $527K, and assets of $8.0M (revenue +84.4% year-over-year).
- 2016: Revenue of $1.6M, expenses of $514K, and assets of $5.4M (revenue -2.9% year-over-year).
- 2015: Revenue of $1.7M, expenses of $583K, and assets of $4.3M (revenue +355.8% year-over-year).
- 2014: Revenue of $373K, expenses of $423K, and assets of $3.1M (revenue -1.1% year-over-year).
- 2013: Revenue of $377K, expenses of $411K, and assets of $3.2M (revenue +3.2% year-over-year).
- 2012: Revenue of $365K, expenses of $422K, and assets of $3.2M (revenue +10.7% year-over-year).
- 2011: Revenue of $330K, expenses of $382K, and assets of $3.3M.
Data Sources and Methodology
This transparency report for The Pines Foundation 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.