Decrim SWCA Inc

Nonprofit profile at a glance

EIN
992224534
IRS 990 coverage
2025–2025
Forms available
Form 990 2025, Form 990-EZ 2024
Location
San Francisco, CA, USA
Phone
5109448158
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Community, Neighborhood Development

Reported finances

Revenue
$476,707
Expenses
$242,837
Assets
$324,594
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • Janelle Vinson (President)

Highest reported compensation

  • Cocoa Makati (Treasurer/Sec): $69,000 total reported compensation
  • Janelle Vinson (President): $46,231 total reported compensation
  • Fatima Shabazz (Director): $6,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

DecrimSexWorkCA uses an anti-criminalization framework to work toward the liberation and human rights of sex workers, focusing on uplifting the leaderships of those most impacted by criminalization, specifically Black, Brown, trans and gender expansive folks in the sex trade and street-based workers."

What it reported doing in 2025

- SW March and Convening- In person working meeting- Mutual aid cycle- Public events/education: town hall, infosession, reconvening- Capacity building programs- Arts and healing justice project collaboration with transcend

Operating model

Revenue model
Donor-supported. 94% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 98% 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

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

Rating breakdown

  • Financial Efficiency: 69
  • Transparency & Controls: 94
  • Accountability: 41
  • Sustainability: 66
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 48.3%; rating input score 48
  • Program expense ratio: 94.8%; rating input score 95
  • Fundraising efficiency: $4,588.18 raised per $1 spent on fundraising; rating input score 99; 99th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 81st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 22.2%; rating input score 22; 17th percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 49.1%; rating input score 90; 90th percentile among comparable filings
  • Total-asset coverage ratio: 1.34; rating input score 49; 49th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 64.7%; rating input score 1; 1st percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 66.5% per year; rating input score 100; 98th percentile among comparable filings
  • Asset growth: 69.3% per year; rating input score 100; 97th percentile among comparable filings

Details

  • Where the money goes: 48.3% of revenue deployed · 94.8% of spending went to programs
  • Governance: 2 of 9 board members independent · 6 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $230K in reported program spending
  • Leadership: top reported pay $69K · 9 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 4 filed schedules · includes major donors and grants
  • Contacts: How to reach this organization
  • Money network: 11 filed money-flow records
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 48/100.
  • High — Accountability: Independent voting board scored 22/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 49/100.
  • High — Sustainability: Officer compensation ratio scored 1/100.