Root Division
Nonprofit profile at a glance
- EIN
- 731711252
- IRS 990 coverage
- 2012–2024
- Forms available
- Form 990 2024
- Location
- San Francisco, CA, USA
- Phone
- 4158637668
- Rating
- 84
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Visual Arts Organizations
Reported finances
- Revenue
- $1,044,043
- Expenses
- $1,236,568
- Assets
- $1,855,712
- Liabilities
- $1,506,412
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
20 people listed
Highest reported compensation
- Michelle Mansour (Executive Dir.): $92,116 total reported compensation
- Demetri Broxton (Executive Dir.): $44,000 total reported compensation
- Alexis Javellana Hill (Artist Rep): $7,695 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Root Divisions mission is to empower artists, foster community service, inspire youth, and enrich the Bay Area through engagement in the visual arts.
What it reported doing in 2024
Exhibitions & Events: Features 350+ emerging and professional artists, providing the artists an audience and exposure, increasing their notoriety, and facilitating art sales. These events also act to build community, revitalize our neighborhood, and served over 9,000 visitors in the last year.
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
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 82
- Transparency & Controls: 92
- Accountability: 86
- Sustainability: 26
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 95.8%; rating input score 96
- Program expense ratio: 80.9%; rating input score 81
- Fundraising efficiency: $5.26 raised per $1 spent on fundraising; rating input score 19; 19th 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: 6 of 9 controls in place; rating input score 67
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- 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: Fail
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -18.4%; rating input score 10; 10th percentile among comparable filings
- Total-asset coverage ratio: 1.5; rating input score 56; 56th percentile among comparable filings
- Liabilities to assets ratio: 0.81; rating input score 9; 9th percentile among comparable filings
- Officer compensation ratio: 11.6%; rating input score 32; 32nd percentile among comparable filings
Growth
- Program expense growth: 4.9% per year; rating input score 100; 42nd percentile among comparable filings
- Revenue growth: 2.5% per year; rating input score 100; 28th percentile among comparable filings
- Asset growth: 12.3% per year; rating input score 100; 66th percentile among comparable filings
Details
- Where the money goes: 95.8% of revenue deployed · 80.9% of spending went to programs
- Governance: 17 of 17 board members independent · 6 of 9 filing controls reported
- Programs: 3 filed program accomplishments · $1000K in reported program spending
- Leadership: top reported pay $92K · 20 people listed
- Consistency: 32 of 32 current checks pass
- Schedules: 5 filed schedules · includes major donors
- Filing history: 12 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 — Financial Efficiency: Fundraising efficiency scored 19/100.
- Review — Accountability: Governance controls: 3 of 9 not reported.
- High — Sustainability: Operating margin scored 10/100.
- Review — Sustainability: Total-asset coverage ratio scored 56/100.
- High — Sustainability: Liabilities to assets ratio scored 9/100.
- Moderate — Sustainability: Officer compensation ratio scored 32/100.