Roil Refinery

Nonprofit profile at a glance

EIN
474277545
IRS 990-EZ coverage
2016–2016
Forms available
Form 990-EZ 2016, Form 990-N 2016
Location
Rancho Cucamonga, CA, USA
Rating
88
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$3,800
Expenses
$5,480
Assets
$32,374
Liabilities
$13,731

Source: IRS Form 990-EZ. Selected filing: tax year 2016. Amounts in USD.

Leadership & pay

2 people listed

Executive titles in this filing

  • MICHAEL SAYEGH (President & CEO)

People named in this filing

  • GENNAFER SAYEGH (Treasurer)
  • MICHAEL SAYEGH (President & CEO)

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

Source: IRS Form 990-EZ. Selected filing: tax year 2016. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

See schedule o

What it reported doing in 2016

Form collective to facilitate transactions between members who collectively cultivate and process marijuana for medicinal purposes pursuant to prop 215

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and liabilities are high compared with assets.

Rating breakdown

  • Financial Efficiency: 93
  • Transparency & Controls: 100
  • Sustainability: 39
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 81.3%; rating input score 81

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: -44.2%; rating input score 12; 12th percentile among comparable filings
  • Total-asset coverage ratio: 5.91; rating input score 87; 87th percentile among comparable filings
  • Liabilities to assets ratio: 0.42; rating input score 13; 13th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 100% of revenue deployed · 81.3% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $4K in reported program spending
  • Leadership: top reported pay $0 · 2 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 2 filed schedules
  • Contacts: How to reach this organization
  • 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.

  • High — Sustainability: Operating margin scored 12/100.
  • High — Sustainability: Liabilities to assets ratio scored 13/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.