A Greener Globe

Nonprofit profile at a glance

EIN
680320604
IRS 990 coverage
2017–2018
Forms available
Form 990 2018
Location
San Francisco, CA, USA
Phone
4156774530
Rating
59
Verdict
MIXED
Rating confidence
Moderate
Sector
Alliance/Advocacy Organizations

Official website

Reported finances

Revenue
$255,000
Expenses
$731,830
Assets
$4,370,077
Liabilities
$6,731,380

Source: IRS Form 990. Selected filing: tax year 2018. Amounts in USD.

Leadership & pay

1 person listed

People named in this filing

  • RUSSELL K BURBANK (TRUSTEE)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2018. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organization has abandoned its original non-profit purpose in favor or a new purpose, which is to find a buyer for, and sell the berry street landfill to a financially responsible owner who could "close" the landfill, and, thereby, eliminate the financial and environmental burden of the landfill on the state of California and the state water board. This action was favorably endorsed by the state water board, as evidenced by its suspension of waste discharge requirements while the landfill is under the chapter 11 trustee's responsibility.in 2019, the organization entered into a plan to sell the landfill site, which was approved by the bankruptcy court, the state of California and the state water resources control board. The sale was completed on september 9, 2019.

Operating model

Revenue model
Other-operating. 100% of the money available for current operations came from other operating revenue.
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

MIXED - The filed numbers largely add up and a large share of available resources goes toward mission work. A relatively small share of voting board members are independent and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 64
  • Transparency & Controls: 90
  • Accountability: 12
  • Sustainability: 34
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 95.5%; rating input score 95
  • Program expense ratio: 33.3%; rating input score 33
  • Fundraising efficiency: Limited

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: 0%; rating input score 0; 6th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: -187%; rating input score 1; 1st percentile among comparable filings
  • Total-asset coverage ratio: 5.97; rating input score 83; 83rd percentile among comparable filings
  • Liabilities to assets ratio: 1.54; rating input score 3; 3rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 71; 71st percentile among comparable filings

Growth

  • Program expense growth: -51% per year; rating input score 0; 2nd percentile among comparable filings
  • Revenue growth: 14.6% per year; rating input score 100; 84th percentile among comparable filings
  • Asset growth: -6% per year; rating input score 0; 14th percentile among comparable filings

Details

  • Where the money goes: 95.5% of revenue deployed · 33.3% of spending went to programs
  • Governance: 0 of 1 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $243K in reported program spending
  • Leadership: top reported pay $0 · 1 people listed
  • Highest-paid contractors: 1 contractor listed · $169K reported
  • Consistency: 19 of 19 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2017 to 2018
  • Contacts: How to reach this organization
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Accountability: Independent voting board scored 0/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 33/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Sustainability: Operating margin scored 1/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 3/100.
  • High — Grant Readiness: California registration: this organization is recorded as not currently operating in California.