Rescape California

Nonprofit profile at a glance

EIN
800397817
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
San Francisco, CA, USA
Phone
4157660191
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Natural Resources Conservation and Protection

Official website

Reported finances

Revenue
$911,138
Expenses
$722,802
Assets
$179,933
Liabilities
$150,100

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

Leadership & pay

10 people listed

Executive titles in this filing

  • OSCAR LUCARIO (President)

Highest reported compensation

  • MILENA FIORE (Executive Dir.): $121,650 total reported compensation
  • ERIC SANTOS (Director): $9,100 total reported compensation
  • OSCAR LUCARIO (President): $1,500 total reported compensation

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

Overview

Mission

ReScape addresses climate change by providing a regenerative, nature-based whole systems foundation for landscaping education, workforce development and policy.Foundational to our work is a whole systems watershed framework that acknowledges that one landscaping input affects the whole ecosystem. All aspects of a healthy community, including of nature communities, must be in coordinated partnership with one another and speak to local geography, as well as regional impact, and rely on management techniques based on sound scientific data, tools, and techniques.

What it reported doing in 2024

Diverse Workforce Training & Climate EquityReScape's Diverse Workforce Development Program (DWDP) creates a future where regenerative landscaping drives sustainable development through equitable workforce training. Our nature-based, whole systems approach empowers individuals, companies, and agencies to transform landscapes into thriving ecosystems. We equip professionals to tackle climate challenges while driving economic success. ReScape creates a demand for our work by educating and working with public agencies and municipalities, businesses and communities who hire our 8 Principles professionals trained in policy-driven landscape standards and practices.ReScape's whole systems foundation requires that landscaping and land use must include communities of concern, those lacking access and unequally affected by a warming planet. Too much planning is based on historical models that are no longer working. We must listen deeply and work with communities, not on behalf of them, engaging in authentic partnership that recognizes the profound wisdom held within traditional ecological practices and ancestral ways of knowing. Our approach honors the fact that many communities have been stewarding land sustainably for generations. The only workable climate change solutions call in a new map that weaves together ancient wisdom with contemporary innovation, and includes racial, environmental and socioeconomic justice as foundational principles for regenerative land stewardship.

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 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 - The filed numbers largely add up and a large share of available resources goes toward mission work. Fundraising costs are high for each dollar raised and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 64
  • Transparency & Controls: 92
  • Accountability: 91
  • Sustainability: 43
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 63.1%; rating input score 63
  • Program expense ratio: 79.5%; rating input score 80
  • Fundraising efficiency: $6.5 raised per $1 spent on fundraising; rating input score 24; 24th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • 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: 20.7%; rating input score 77; 77th percentile among comparable filings
  • Total-asset coverage ratio: 0.25; rating input score 12; 12th percentile among comparable filings
  • Liabilities to assets ratio: 0.83; rating input score 8; 8th percentile among comparable filings
  • Officer compensation ratio: 18.4%; rating input score 17; 17th percentile among comparable filings

Growth

  • Program expense growth: 4.9% per year; rating input score 100; 42nd percentile among comparable filings
  • Revenue growth: 7.3% per year; rating input score 100; 56th percentile among comparable filings
  • Asset growth: 6.9% per year; rating input score 100; 47th percentile among comparable filings

Details

  • Where the money goes: 63.1% of revenue deployed · 79.5% of spending went to programs
  • Governance: 9 of 9 board members independent · 7 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $575K in reported program spending
  • Leadership: top reported pay $122K · 10 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 10 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • 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 — Financial Efficiency: Fundraising efficiency scored 24/100.
  • High — Sustainability: Total-asset coverage ratio scored 12/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Liabilities to assets ratio scored 8/100.
  • High — Sustainability: Officer compensation ratio scored 17/100.