Root & Rebound

Overview

Mission

See Schedule O

What it reported doing in 2023

Roadmap to re-entry guide & trainings: conducts trainings across California that teach communities most impacted by incarceration how to successfully navigate re-entry. The trainings are intended for a wide audience, including people in re-entry and those who support them: community service providers, advocates, educators, community supervision officers, family and friends. Root & rebound is the only legal re-entry organization that accepts collect calls from jails and prisons. Roadmap to re-entry legal guide: provides legal information, advice, referrals and where appropriate, representation to people in re-entry. Assists clients on critical matters such as parole and probation issues, family law, housing, employment and public benefits. Major gaps and unmet needs in re-entry and best practices for starting a re-entry program. Root & rebound guide for California employers: hiring people with criminal records. Root & rebound also created a tribal community toolkit for the men & women in tribal areas throughout California.

Operating model

Revenue model
Donor-supported. 79% of the money available for current operations came from contributions and gifts.
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.

Nonprofit profile at a glance

EIN
463876220
IRS 990 coverage
2014–2023
Forms available
Form 990 2023, Form 990-N 2013
Headquarters
Oakland, CA, USA
Phone
5102794662
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Rehabilitation Services for Offenders

Official website

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 60
  • Accountability: 75
  • Sustainability: 27
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 73.8%; rating input score 74
  • Program expense ratio: 69.5%; rating input score 70
  • Fundraising efficiency: $7.84 raised per $1 spent on fundraising; rating input score 30; 30th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 7th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 75%; rating input score 75; 13th 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: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -6.1%; rating input score 20; 20th percentile among comparable filings
  • Total-asset coverage ratio: 0.51; rating input score 18; 18th percentile among comparable filings
  • Liabilities to assets ratio: 0.17; rating input score 49; 49th percentile among comparable filings
  • Officer compensation ratio: 4.6%; rating input score 55; 55th percentile among comparable filings

Growth

  • Program expense growth: 25.6% per year; rating input score 100; 90th percentile among comparable filings
  • Revenue growth: 22.7% per year; rating input score 100; 90th percentile among comparable filings
  • Asset growth: 24.3% per year; rating input score 100; 88th percentile among comparable filings

Details

  • Where the money goes: 73.8% of revenue deployed · 69.5% of spending went to programs
  • Governance: 3 of 4 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $2.9M in reported program spending
  • Leadership: top reported pay $190K · 4 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 28 of 29 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and executive pay
  • Filing history: 9 annual filings from 2014 to 2023
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

Leadership & pay

4 people listed

Highest reported compensation

  • Carmen Garcia (President): $190,000 total reported compensation

Source: IRS Form 990. Selected filing: FY2023.