Rainbow Community Center of Contra Costa County

Nonprofit profile at a glance

EIN
680375857
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Concord, CA, USA
Phone
9256920090
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Recreational l Clubs

Official website

Reported finances

Revenue
$1,494,629
Expenses
$1,273,319
Assets
$805,748
Liabilities
$351,672

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

Leadership & pay

5 people listed

Executive titles in this filing

  • Jassy Mopera (President)

Highest reported compensation

  • Jonathan Lee (Secretary): $72,053 total reported compensation
  • Jorge Chamorro (Executive Dir.): $57,065 total reported compensation

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

Overview

Mission

Rainbow builds community and promotes well-being among Lesbian, Gay, Bisexual, Transgender, Queer, Questioning and Intersex (LGBTQI+) persons and our allies though social opportunities, health & wellness services, and awareness programs. Rainbow envisions a society that embraces acceptance, safety and equality for all, regardless of sexual orientation or gender identity. As Rainbow transcends its vision from inclusive to expansive, we will be able to more effectively represent by centering and reaching a wider scope of People of Color, intersectional, and marginalized LGBTQI+ identities. We understand that inclusion, which in meaning and implementation, holds and maintains a power differential, whether or not intentionally set.

What it reported doing in 2024

Since 1995, Rainbow Community Center has offered support and social opportunities to the LGBTQI+ community and its allies. Rainbow offers a broad spectrum of programsthere is a youth program, a senior program, health and wellness services, and support and social groups. Rainbow also provides training and outreach to the larger community to increase awareness and understanding of the LGBTQI+ community. Rainbow is a safe space for people to truly be themselves and to thrive.Previous to moving most of our services and programming virtual due to the COVID-19 pandemic, on any given day, Rainbow was providing in person counseling services on- and offsite at schools, running a busy youth program, offering senior services including a luncheon, providing health and wellness services, facilitating various support groups, leading social activities, conducting HIV testing, facilitating equity training, running a fully stocked food pantry, and offering services to some of our communitys most vulnerable populations. Since March 2020, Rainbow has pivoted to continue to offer all these services meaningfully and intentionally while devising new and adjusted offerings virtually, and some services safely distanced in person, to reach our community where they are at and what they may be managing in this exceptional time.

Operating model

Revenue model
Grant-funded. 82% of the money available for current operations came from government grants.
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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 86
  • Accountability: 75
  • Sustainability: 48
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 69.4%; rating input score 69
  • Program expense ratio: 81.4%; rating input score 81
  • Fundraising efficiency: $100.98 raised per $1 spent on fundraising; rating input score 87; 87th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 19th 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: 75%; rating input score 75; 16th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: 14.8%; rating input score 70; 70th percentile among comparable filings
  • Total-asset coverage ratio: 0.63; rating input score 29; 29th percentile among comparable filings
  • Liabilities to assets ratio: 0.44; rating input score 18; 18th percentile among comparable filings
  • Officer compensation ratio: 10.1%; rating input score 36; 36th percentile among comparable filings

Growth

  • Program expense growth: 4.1% per year; rating input score 100; 37th percentile among comparable filings
  • Revenue growth: 5.4% per year; rating input score 100; 46th percentile among comparable filings
  • Asset growth: 1.7% per year; rating input score 100; 24th percentile among comparable filings

Details

  • Where the money goes: 69.4% of revenue deployed · 81.4% of spending went to programs
  • Governance: 3 of 4 board members independent · 6 of 8 filing controls reported
  • Programs: 10 filed program accomplishments · $1M in reported program spending
  • Leadership: top reported pay $72K · 5 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 12 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Total-asset coverage ratio scored 29/100.
  • High — Sustainability: Liabilities to assets ratio scored 18/100.
  • Moderate — Sustainability: Officer compensation ratio scored 36/100.