Reflective Image Inc

Nonprofit profile at a glance

EIN
943157432
IRS 990 coverage
2012–2025
Forms available
Form 990 2025
Location
San Francisco, CA, USA
Phone
4158646714
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Public Foundations

Reported finances

Revenue
$148,721
Expenses
$79,328
Assets
$87,736
Liabilities
$2,940

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

Leadership & pay

6 people listed

Executive titles in this filing

  • ROBERT EPSTEIN (PRESIDENT)

People named in this filing

  • CAPPY COATES (DIRECTOR)
  • ROBERT EPSTEIN (PRESIDENT)
  • JEFF FRIEDMAN (TEASURER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

To make socially relevant documentaries re: non-commercial films that deal with the a variety of social issues in the USA and the world and other cultures, including hatred of gays and lesbians at public schools, history of portrayals of gays in cinema and television, gunshot victims and impact of gun violence and bridging the cultural and ideological gap with cuba via music, and related instrument exchanges.

What it reported doing in 2025

Musica: reflective image, inc., produced and released musica, a documentary feature film about young music students in an impoverished country who find meaning and a chance to improve their lives by studying to become world-class musicians.

Operating model

Revenue model
Donor-supported. 72% 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

SUPPORTED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 55
  • Transparency & Controls: 92
  • Accountability: 51
  • Sustainability: 66
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 47.1%; rating input score 47
  • Program expense ratio: 88.2%; rating input score 88
  • 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 66.7%; rating input score 67; 21st percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: 46.7%; rating input score 89; 89th percentile among comparable filings
  • Total-asset coverage ratio: 1.11; rating input score 44; 44th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 30; 30th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: -2.2% per year; rating input score 0; 22nd percentile among comparable filings
  • Revenue growth: -7.6% per year; rating input score 0; 6th percentile among comparable filings
  • Asset growth: 4.4% per year; rating input score 100; 41st percentile among comparable filings

Details

  • Where the money goes: 47.1% of revenue deployed · 88.2% of spending went to programs
  • Governance: 4 of 6 board members independent · 2 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $70K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 13 of 13 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 13 filing years from 2012 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 47/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 44/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 30/100.