Pine Forest Rest INC EIN 56-0587281

Pine Forest Rest INC

EIN  56-0587281 Public charity (501(c)(3)) Woodland, NC
Form 990 (PDF) Compare with another nonprofit →
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Size
$100K–1M
What they do
a nonprofit
Leadership
Dennis Babb · Director
Money in and out
$719K revenue, $680K expenses
Bottom line
77% program efficiency

Pine Forest Rest INC is a nonprofit based in Woodland, NC. For fiscal year 2025 it reported $719K in revenue, $680K in expenses, and $771K in net assets.Pt I

Where the money goes · FY2025
Total revenue
$719K
Pt VIII · Ln 12
Total expenses
$680K
Pt IX · Ln 25
Net assets
$771K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $39K
Where spending went · Part IX cols B–D
Program services $0.77 Management & general $0.23
Program efficiency
77%
of spending reaches programs▼ -4% vs prior filing year
Operating runway
7.9mo
months of highly liquid reserves at operating expense rate▼ -34% vs prior filing year
Surplus margin
+5%
revenue over expenses, this year▼ -88% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Revenue
$719K
FY2025▼ -37%
Expenses
$680K
FY2025▲ +9%
Total assets
$777K
FY2025▲ +2%
Total liabilities
$6K
FY2025▼ -77%
Total revenue
$719K
Pt VIII · Ln 12
Total expenses
$680K
Pt IX · Ln 25
Net assets
$771K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$39K
Total assetsPt X · Ln 16$777K
Program-expense ratioPt IX · col B77%
Voting members of governing bodyPt I · Ln 312
Independent voting membersPt I · Ln 412
Mission & Programs · Part III

Where the work happens

1 program service account for $521K of program spending, described in the organization's own filed words · FY2024.
01

Pine forest rest inc is a home for the aged. It provides supervisory care and meals for 23 people. Operation of the home depend on the fees collected from the residents.

$521Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CPine Forest Rest INC
EINHdr · item D56-0587281
Principal addressHdr · item CWoodland, NC
WebsiteHdr · item Jnone reported
Year of formationHdr · item Lpending
State of legal domicileHdr · item MNC
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFNonprofit
Ruling yearIRS BMFDec 1996

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a12
Independent voting membersPt VI · Ln 1b12
Conflict-of-interest policyPt VI · Ln 12aNo
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Vice Chairma
$0Pt VII · Sec A
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Statement of Revenue

Part VIII
Program service revenue$617K · 86%
Contributions & grants$93K · 13%
Investment income$5K · 1%
Other revenue$4K · 1%
Program service revenue86%$617K
Contributions & grants13%$93K
Investment income1%$5K
Other revenue1%$4K
Total revenueLn 12$719K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.77 Management & general $0.23
Program services77%$521K
Management & general23%$159K
Total functional expensesLn 25$680K

Balance Sheet

Part X · end of year
CashLn 1$446K
Total assetsLn 16$777K
Total liabilitiesLn 26$6K
Total net assetsLn 32$771K
Months of cash on handcomputed7.9

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $446K · Operating expenses/yr $680K
7.9 months
Where the money goes
Program services
Program services $521K · Total expenses $680K
77%
Management & General
Management & general $159K · Total expenses $680K
23%
Fundraising
Fundraising $0 · Total expenses $680K
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $108K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $93K · Total revenue $719K
13%
Government reliance
Government grants — · Total revenue $719K
Earned-income share
Program service revenue $617K · Total revenue $719K
86%
Investment reliance
Investment income $5K · Total revenue $719K
+1%
Program self-sufficiency
Program service revenue $617K · Total expenses $680K
91%
Growth & trend
Revenue growth (YoY)
This year $719K · Prior year $1.1M
-37%
Revenue CAGR
FY2020 $663K · FY2024 $719K
+2%
Net-asset trend (YoY)
End of year $771K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $719K · Expenses $680K
+5%
Liabilities-to-Assets
Total liabilities — · Total assets $777K
Net-asset ratio
Net assets $771K · Total assets $777K
99%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $777K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Dennis Babb · Reported title DIRECTOR · Highest reported compensation $0 · Total expenses $680K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $467K · Total expenses $680K
69%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 77%
Overhead ratio 23%
Fundraising cost ratio 0%
Revenue growth -37%
Accounting fee ratio 5%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 2 funders$38K

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025 (Latest)$719K revenue · viewing · ⤓ 990 PDF
FY2024$1.1M revenue · ⤓ 990 PDF
FY2023$569K revenue · ⤓ 990 PDF
FY2022not on file
FY2021$663K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
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