Mission Street Lot Trust Ioof of San Francisco

Nonprofit profile at a glance

EIN
946079700
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
Santa Cruz, CA, USA
Phone
8313347369
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fraternal Beneficiary Societies

Reported finances

Revenue
$322,491
Expenses
$321,509
Assets
$9,716,557
Liabilities
$0

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

Leadership & pay

5 people listed

Executive titles in this filing

  • ROBERT PETERSON III (PRESIDENT)

Highest reported compensation

  • CLAUDE HENRY (SECRETARY/TR): $7,200 total reported compensation

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

Overview

Mission

To invest funds for the sole benefit of the eight subordinate lodges of the independent order of odd fellow of the city of san franscicso

What it reported doing in 2025

All net income was distributed to the eight subordinate lodges of the independent order of odd fellow of the city of san franscicso

Operating model

Revenue model
Investment-supported. 100% of the money available for current operations came from recurring investment income.
Distribution model
Affiliate network. The nonprofit sent 97% of its reported program spending through affiliated organizations.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 90
  • Accountability: 16
  • Sustainability: 58
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 99.5%; rating input score 100
  • Program expense ratio: 99.8%; rating input score 100
  • Fundraising efficiency: Limited

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: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 8th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: 0.3%; rating input score 36; 36th percentile among comparable filings
  • Total-asset coverage ratio: 30.22; rating input score 97; 97th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 2.2%; rating input score 33; 33rd percentile among comparable filings

Growth

  • Program expense growth: 5.3% per year; rating input score 100; 52nd percentile among comparable filings
  • Revenue growth: 6.8% per year; rating input score 100; 57th percentile among comparable filings
  • Asset growth: 1.4% per year; rating input score 100; 28th percentile among comparable filings

Details

  • Where the money goes: 99.5% of revenue deployed · 99.8% of spending went to programs
  • Governance: 0 of 5 board members independent · 3 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $321K in reported program spending
  • Leadership: top reported pay $7K · 5 people listed
  • Consistency: 13 of 13 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 6 filing years from 2020 to 2025
  • 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.

  • High — Accountability: Independent voting board scored 0/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 36/100.
  • Moderate — Sustainability: Officer compensation ratio scored 33/100.