J&J Community Resource Center

Nonprofit profile at a glance

EIN
831998698
IRS 990 coverage
2021–2022
Forms available
Form 990 2022, Form 990-EZ 2020, Form 990-N 2020
Location
San Francisco, CA, USA
Rating
54
Verdict
MIXED
Rating confidence
Moderate
Sector
Human Service Organizations

Reported finances

Revenue
$547,259
Expenses
$450,248
Assets
$48,350
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

2 people listed

Executive titles in this filing

  • LEANDREW JENKINS (CEO CFO)

Highest reported compensation

  • LEANDREW JENKINS (CEO CFO): $82,750 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Empowering people to enhance health, end hunger, and overcome hardship. To empower, encourage, and equip low-income families to obtain all the information and support to acquire life-changing skills and guidance to become self-sufficient, adding value to their lives and others.

What it reported doing in 2022

Held two community events during the year: june 5th family day and december 22nd community christmas party. Distributed holiday turkeys to 900 familys and 1,000 toys to children in the community, along with 200 coats.sponsored youth enrichments programs throughout the year.

Operating model

Revenue model
Donor-supported. 100% 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 program spending has grown recently. 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: 22
  • Transparency & Controls: 100
  • Accountability: 40
  • Sustainability: 49
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 22.8%; rating input score 23
  • Program expense ratio: 27.7%; rating input score 28
  • 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 50%; rating input score 50; 11th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • 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: 17.7%; rating input score 74; 74th percentile among comparable filings
  • Total-asset coverage ratio: 0.11; rating input score 5; 5th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 93; 93rd percentile among comparable filings
  • Officer compensation ratio: 18.4%; rating input score 16; 16th percentile among comparable filings

Growth

  • Program expense growth: 175.1% per year; rating input score 100; 100th percentile among comparable filings
  • Revenue growth: 73.9% per year; rating input score 100; 98th percentile among comparable filings
  • Asset growth: 16.8% per year; rating input score 100; 74th percentile among comparable filings

Details

  • Where the money goes: 22.8% of revenue deployed · 27.7% of spending went to programs
  • Governance: 1 of 2 board members independent · 2 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $125K in reported program spending
  • Leadership: top reported pay $83K · 2 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 2 filing years from 2021 to 2022
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Financial Efficiency: Mission deployment rate scored 23/100.
  • High — Financial Efficiency: Program expense ratio scored 28/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • Review — Accountability: Independent voting board scored 50/100.
  • High — Sustainability: Total-asset coverage ratio scored 5/100.
  • High — Sustainability: Officer compensation ratio scored 16/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.