Season of Sharing

Legal name: Chronicle Season of Sharing Fund C/o San Francisco Chronicle

Nonprofit profile at a glance

EIN
943019992
IRS 990 coverage
2014–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
San Francisco, CA, US
Phone
415-777-7120
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Food Banks, Pantries

Official website

Reported finances

Revenue
$16,603,771
Expenses
$14,799,462
Assets
$7,956,317
Liabilities
$59,065

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • BILL NAGEL (PRESIDENT)
  • KEVIN SWANSON (EXECUTIVE DIRECTOR)

Highest reported compensation

  • KEVIN SWANSON (EXECUTIVE DIRECTOR): $200,212 total reported compensation
  • LEAH WILBERDING DIRECTOR (OF DEVELOPMENT AND MARKETING): $160,669 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To prevent homelessness by providing emergency financial assistance to Bay Area neighbors facing unexpected crises, helping them stay housed and nourished.

What it reported doing in 2024

Funds are distributed to resolve critical needs and housing assistance issues in order to assist people in crisis throughout the greater san francisco bay area.

Operating model

Revenue model
Donor-supported. 99% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 79
  • Accountability: 95
  • Sustainability: 57
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.7%; rating input score 81
  • Program expense ratio: 90.4%; rating input score 90
  • Fundraising efficiency: $51.12 raised per $1 spent on fundraising; rating input score 76; 76th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 10.9%; rating input score 69; 69th percentile among comparable filings
  • Total-asset coverage ratio: 0.54; rating input score 17; 17th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 93; 93rd percentile among comparable filings
  • Officer compensation ratio: 2.4%; rating input score 73; 73rd percentile among comparable filings

Growth

  • Program expense growth: 7.7% per year; rating input score 100; 60th percentile among comparable filings
  • Revenue growth: 7.4% per year; rating input score 100; 62nd percentile among comparable filings
  • Asset growth: 12.4% per year; rating input score 100; 74th percentile among comparable filings

Details

  • What they do: 4 programs and campaigns described on the official site · 10 operating locations identified
  • Where the money goes: 80.7% of revenue deployed · 90.4% of spending went to programs
  • Governance: 5 of 5 board members independent · 8 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $13.4M in reported program spending
  • Leadership: top reported pay $200K · 7 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $121K reported
  • Consistency: 30 of 30 current checks pass
  • Schedules: 8 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 10 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 20 filed money-flow records
  • Related organizations: 20 filed related-organization links
  • 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.

  • High — Sustainability: Total-asset coverage ratio scored 17/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.