Real Options for City Kids

Nonprofit profile at a glance

EIN
943212617
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
San Francisco, CA, USA
Phone
4153334001
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Educational Services and Schools - Other

Official website

Reported finances

Revenue
$3,971,201
Expenses
$3,609,329
Assets
$3,731,172
Liabilities
$117,707

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

Leadership & pay

16 people listed

Highest reported compensation

  • CURT YAGI (Executive Dir.): $211,415 total reported compensation
  • GINA PATTERSON (DIR. OF PROGRAMS): $161,145 total reported compensation
  • HANNA DOERR (DEPUTY DIRECTOR): $132,380 total reported compensation

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

Overview

Mission

Rock's mission is to nurture the healthy development of visitacion valley youth by listening to their needs and by providing opportunities to those who might not otherwise have access. This is accomplished by promoting positive development and long-term success of these youth with programs providing opportunities and environments where the children learn to connect by building positive relationships with adults and peers, learn to be productive by engaging in positive learning experiences and learn to navigate through life circumstances by participating in positive, meaningful activities.

What it reported doing in 2024

R.o.c.k. Provides in-school, after-school, and summer programs at visitacion valley elementary school. The after-school and summer programs consist of a combination of academic support, recreation, and enrichment, while the in-school program provides for academic, wellness, and enrichment support during the school day. R.o.c.k. Also operates a community school center at visitacion valley elementary school with programming directly serving the school as wells as supporting the general community during the weekends, evenings, and summer. Number of participants 189 number of volunteers 60 adult to child ratio 1:9

Operating model

Revenue model
Grant-funded. 73% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 62
  • Accountability: 82
  • Sustainability: 51
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 77.6%; rating input score 78
  • Program expense ratio: 84.8%; rating input score 85
  • Fundraising efficiency: $12.01 raised per $1 spent on fundraising; rating input score 44; 44th 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: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 92.9%; rating input score 93; 23rd percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • 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: 9.1%; rating input score 61; 61st percentile among comparable filings
  • Total-asset coverage ratio: 1.03; rating input score 38; 38th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 76; 76th percentile among comparable filings
  • Officer compensation ratio: 14%; rating input score 20; 20th percentile among comparable filings

Growth

  • Program expense growth: 10.8% per year; rating input score 100; 67th percentile among comparable filings
  • Revenue growth: 10.9% per year; rating input score 100; 71st percentile among comparable filings
  • Asset growth: 14.6% per year; rating input score 100; 73rd percentile among comparable filings

Details

  • Where the money goes: 77.6% of revenue deployed · 84.8% of spending went to programs
  • Governance: 13 of 14 board members independent · 6 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $3.1M in reported program spending
  • Leadership: top reported pay $211K · 16 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 26 of 27 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 13 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 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.
  • 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.
  • Review — Accountability: Governance controls: 3 of 9 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 44/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 38/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 20/100.