Giants Community Fund

Nonprofit profile at a glance

EIN
943200061
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
San Francisco, CA, USA
Phone
4159722430
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Public Foundations

Reported finances

Revenue
$6,464,979
Expenses
$6,462,249
Assets
$8,249,546
Liabilities
$1,062,621

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

Leadership & pay

29 people listed

Executive titles in this filing

  • SUE PETERSEN (EXECUTIVE DIRECTOR)

Highest reported compensation

  • SUE PETERSEN (EXECUTIVE DIRECTOR): $235,380 total reported compensation
  • PAUL GIULIACCI (DEPUTY DIRECTOR): $167,999 total reported compensation
  • MODESTO MORALES (ACCOUNTING MANAGER): $166,986 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 giants community fund (the "fund") uses baseball and softball to promote health, education, and character development to propel youth in underserved regions to be positive forces in their communities. The fund, a 501(c)(3) public charity, is managed by a volunteer board of directors and sustained by contributions from individuals, businesses and foundations through a number of special partnerships and fundraisers. Since its inception in 1994, the fund has donated over $40 million to community efforts.

What it reported doing in 2024

The junior giants program was established in 1994 as the fund's flagship program and annually serves over 28,000 boys and girls, ages 5 to 18 in 86 communities that span across northern California, Oregon, and Nevada. The program historically has relied on approximately 5,000 volunteers and staff members to run the noncompetitive leagues. The fund provides all of the uniforms, equipment, and training necessary to run a league, as well as tickets to select san francisco giants games for the youth to experience major league baseball. The program focuses on the four bases of character development - confidence, integrity, leadership and teamwork.

Operating model

Revenue model
Donor-supported. 79% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 88% 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. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 69
  • Transparency & Controls: 76
  • Accountability: 100
  • Sustainability: 38
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 75.4%; rating input score 75
  • Program expense ratio: 72.7%; rating input score 73
  • Fundraising efficiency: $7.01 raised per $1 spent on fundraising; rating input score 26; 26th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 94.4%; rating input score 94; 24th percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 95.2%; rating input score 95; 30th 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: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 0%; rating input score 34; 34th percentile among comparable filings
  • Total-asset coverage ratio: 1.28; rating input score 46; 46th percentile among comparable filings
  • Liabilities to assets ratio: 0.13; rating input score 54; 54th percentile among comparable filings
  • Officer compensation ratio: 13.6%; rating input score 21; 21st percentile among comparable filings

Growth

  • Program expense growth: 5.9% per year; rating input score 100; 44th percentile among comparable filings
  • Revenue growth: 6.9% per year; rating input score 100; 54th percentile among comparable filings
  • Asset growth: 10.7% per year; rating input score 100; 61st percentile among comparable filings

Details

  • Where the money goes: 75.4% of revenue deployed · 72.7% of spending went to programs
  • Governance: 16 of 16 board members independent · 8 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $4.7M in reported program spending
  • Leadership: top reported pay $235K · 29 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 3 contractors listed · $502K reported
  • Consistency: 30 of 31 current checks pass · 1 finding to review
  • Schedules: 8 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 11 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 7 filed money-flow records
  • Related organizations: 2 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 — Financial Efficiency: Fundraising efficiency scored 26/100.
  • Moderate — Sustainability: Operating margin scored 34/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 46/100.
  • High — Sustainability: Officer compensation ratio scored 21/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Sustainability: Liabilities to assets ratio scored 54/100.