Community Board Program

Nonprofit profile at a glance

EIN
942382967
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
San Francisco, CA, USA
Phone
4159203820
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Dispute Resolution, Mediation Services

Official website

Reported finances

Revenue
$725,606
Expenses
$717,340
Assets
$217,668
Liabilities
$7,980

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

Leadership & pay

8 people listed

Executive titles in this filing

  • Darlene Weide (Executive Director)

Highest reported compensation

  • Darlene Weide (Executive Director): $127,528 total reported compensation

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

Overview

Mission

Promotion of peaceful conflict resolution process.

What it reported doing in 2024

The Community Boards Program receives a large volume of calls for various services. Numerous cases were handled by panels of community residents trained in effective reconciliation process to provide fair and lasting solutions to a variety of conflicts between San Francisco residents. The program also conducted on site trainings for community organizations and schools to assist them in developing a capacity for effective resolution of conflict. Community Boards also supports the SF District Attorney's Neighborhood Courts program by providing volunteer adjudicators with restorative justice trainings and oversight.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 86
  • Accountability: 84
  • Sustainability: 31
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 79.8%; rating input score 80
  • Program expense ratio: 80.8%; rating input score 81
  • Fundraising efficiency: $22.13 raised per $1 spent on fundraising; rating input score 61; 61st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 22nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • 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: 1.1%; rating input score 39; 39th percentile among comparable filings
  • Total-asset coverage ratio: 0.3; rating input score 14; 14th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 56; 56th percentile among comparable filings
  • Officer compensation ratio: 17.8%; rating input score 18; 18th percentile among comparable filings

Growth

  • Program expense growth: 10.1% per year; rating input score 100; 63rd percentile among comparable filings
  • Revenue growth: 11.1% per year; rating input score 100; 70th percentile among comparable filings
  • Asset growth: 20% per year; rating input score 100; 81st percentile among comparable filings

Details

  • Where the money goes: 79.8% of revenue deployed · 80.8% of spending went to programs
  • Governance: 8 of 8 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $579K in reported program spending
  • Leadership: top reported pay $128K · 8 people listed
  • Consistency: 24 of 25 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 4 filing years from 2020 to 2024
  • 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.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 39/100.
  • High — Sustainability: Total-asset coverage ratio scored 14/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 18/100.
  • Review — Sustainability: Liabilities to assets ratio scored 56/100.