North of MarketTenderloin Community Benefit Corporation
Nonprofit profile at a glance
- EIN
- 203828997
- IRS 990 coverage
- 2015–2024
- Forms available
- Form 990 2024
- Location
- San Francisco, CA, USA
- Phone
- 4152924812
- Rating
- 77
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Community, Neighborhood Development
Reported finances
- Revenue
- $9,925,681
- Expenses
- $8,312,916
- Assets
- $4,966,816
- Liabilities
- $1,028,423
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
18 people listed
Executive titles in this filing
- Naomi Maisel (President)
- Isabel Manchester (Vice President)
Highest reported compensation
- Katherine Robinson (Executive Dir.): $172,263 total reported compensation
- Enrique Ovando (Deputy Director): $155,686 total reported compensation
- William Gregory Moore (Dir People/Culture): $142,445 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To Lead the Evolution of the Tenderloin into a Vibrant Community for All
What it reported doing in 2024
POLICY & VOICE: Provide assistance to small businesses, building partnerships to support workforce development
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 98% 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
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 total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 76
- Transparency & Controls: 67
- Accountability: 95
- Sustainability: 49
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 72.4%; rating input score 72
- Program expense ratio: 86.3%; rating input score 86
- Fundraising efficiency: $31.84 raised per $1 spent on fundraising; rating input score 70; 70th percentile among comparable filings
Transparency & Controls
- Consistency checks: 93.8%; rating input score 94; 20th 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: 88.2%; rating input score 88; 25th 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: 7 of 8 controls in place; rating input score 88
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 16.2%; rating input score 72; 72nd percentile among comparable filings
- Total-asset coverage ratio: 0.6; rating input score 21; 21st percentile among comparable filings
- Liabilities to assets ratio: 0.21; rating input score 43; 43rd percentile among comparable filings
- Officer compensation ratio: 8.2%; rating input score 36; 36th percentile among comparable filings
Growth
- Program expense growth: 18.8% per year; rating input score 100; 84th percentile among comparable filings
- Revenue growth: 20.2% per year; rating input score 100; 88th percentile among comparable filings
- Asset growth: 20.3% per year; rating input score 100; 84th percentile among comparable filings
Details
- Where the money goes: 72.4% of revenue deployed · 86.3% of spending went to programs
- Governance: 13 of 13 board members independent · 7 of 8 filing controls reported
- Programs: 6 filed program accomplishments · $7.2M in reported program spending
- Leadership: top reported pay $172K · 18 people listed · 0 of 6 pay-setting controls reported
- Highest-paid contractors: 2 contractors listed · $233K reported
- Consistency: 31 of 32 current checks pass · 1 finding to review
- Schedules: 7 filed schedules · includes major donors, grants, and executive pay
- Filing history: 10 filing years from 2015 to 2024
- Contacts: How to reach this organization
- Money network: 9 filed money-flow records
- Related organizations: 4 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Transparency & Controls: Pay-setting controls scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 21/100.
- Review — Accountability: Governance controls: Other executive compensation review process not reported.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- Moderate — Sustainability: Officer compensation ratio scored 36/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 43/100.