Greening Projects

Nonprofit profile at a glance

EIN
920613879
IRS 990 coverage
2023–2024
Forms available
Form 990 2024, Form 990-N 2022
Location
San Francisco, CA, USA
Phone
4152185352
Rating
57
Verdict
MIXED
Rating confidence
Moderate
Sector
Environmental Quality, Protection, and Beautification N.E.C.

Official website

Reported finances

Revenue
$508,047
Expenses
$308,665
Assets
$308,623
Liabilities
$91,260

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

Leadership & pay

2 people listed

Executive titles in this filing

  • Jorge Romero-Lozano (Executive Director)

Highest reported compensation

  • Jorge Romero-Lozano (Executive Director): $124,000 total reported compensation
  • Michael P Doherty (Chief Operating officer): $104,000 total reported compensation

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

Overview

Mission

We are dedicated professionals who provide consulting and other support services to create green, sustainable spaces within our urban environment.

What it reported doing in 2024

Good Prospect Community Garden - Rain Garden: the gardens main entrance on Cortland Avenue will consist of a sizable rain garden, which will capture a significant amount of stormwater runoff and serve as additional landscaping as part of a new gateway landmark for the district.

Operating model

Revenue model
Donor-supported. 63% of the money available for current operations came from contributions and gifts.
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

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

Rating breakdown

  • Financial Efficiency: 11
  • Transparency & Controls: 100
  • Accountability: 72
  • Sustainability: 58
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 9.8%; rating input score 10
  • Program expense ratio: 16.1%; rating input score 16
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 66.7%; rating input score 67; 14th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • 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: 39.2%; rating input score 89; 89th percentile among comparable filings
  • Total-asset coverage ratio: 1; rating input score 43; 43rd percentile among comparable filings
  • Liabilities to assets ratio: 0.3; rating input score 25; 25th percentile among comparable filings
  • Officer compensation ratio: 73.9%; rating input score 1; 1st percentile among comparable filings

Growth

  • Program expense growth: 200% per year; rating input score 100; 100th percentile among comparable filings
  • Revenue growth: 22.4% per year; rating input score 100; 88th percentile among comparable filings
  • Asset growth: 24.2% per year; rating input score 100; 86th percentile among comparable filings

Details

  • Where the money goes: 9.8% of revenue deployed · 16.1% of spending went to programs
  • Governance: 2 of 3 board members independent · 7 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $34K in reported program spending
  • Leadership: top reported pay $124K · 2 people listed
  • Consistency: 17 of 18 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 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.

  • High — Financial Efficiency: Mission deployment rate scored 10/100.
  • High — Financial Efficiency: Program expense ratio scored 16/100.
  • Moderate — Transparency & Controls: Fund balance restriction sum did not reconcile in the filed values.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 43/100.
  • High — Sustainability: Officer compensation ratio scored 1/100.
  • High — Sustainability: Liabilities to assets ratio scored 25/100.