Delancey Street California

Nonprofit profile at a glance

EIN
237102690
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
San Francisco, CA, USA
Phone
4159579800
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Vocational Rehabilitation

Reported finances

Revenue
$9,144,691
Expenses
$8,767,924
Assets
$35,584,196
Liabilities
$24,041,986

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

Leadership & pay

11 people listed

Executive titles in this filing

  • MIMI SILBERT (PRESIDENT/CEO)

Highest reported compensation

  • MIMI SILBERT (PRESIDENT/CEO): $577,593 total reported compensation
  • STEPHANIE MULLER (SECRETARY): $227,034 total reported compensation
  • THERESA LYNCH-DELANE (MANAGER): $219,730 total reported compensation

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

Overview

Mission

The rehabilitation of former criminals, drug and/or alcohol abusers, educating the public about poverty, alcohol and substance abuse, operate a long-term residential educational center teaching academic and vocational skills, life skills, and values needed leading towardslife in the mainstream of society; operation of income producing training programs and related training institute.

What it reported doing in 2024

The program served an average population of 200 former drug/alcohol abusers, homeless and others. The program provides long term residential housing, on-the-job training, education, and basic life skills on a 24-hour basis for a minimum 2 year period. Senior residentsserve as "staff and no salaries are paid. Many residents receive high school equivalency or above. All who graduated have obtained gainful employment and have returned to various communities as decent, law-abiding individuals.

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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 97
  • Transparency & Controls: 71
  • Accountability: 82
  • Sustainability: 53
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 95.4%; rating input score 95
  • Fundraising efficiency: $171.19 raised per $1 spent on fundraising; rating input score 91; 91st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 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; 63rd percentile among comparable filings
  • Governance controls: 5 of 9 controls in place; rating input score 56
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 4.1%; rating input score 48; 48th percentile among comparable filings
  • Total-asset coverage ratio: 4.06; rating input score 80; 80th percentile among comparable filings
  • Liabilities to assets ratio: 0.68; rating input score 14; 14th percentile among comparable filings
  • Officer compensation ratio: 6.7%; rating input score 43; 43rd percentile among comparable filings

Growth

  • Program expense growth: -16.5% per year; rating input score 0; 2nd percentile among comparable filings
  • Revenue growth: -11.7% per year; rating input score 0; 1st percentile among comparable filings
  • Asset growth: -16.3% per year; rating input score 0; 1st percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 95.4% of spending went to programs
  • Governance: 6 of 6 board members independent · 5 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $8.4M in reported program spending
  • Leadership: top reported pay $578K · 11 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $150K reported
  • Consistency: 27 of 27 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: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: 5 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 48/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 14/100.
  • Moderate — Sustainability: Officer compensation ratio scored 43/100.