Royal Scottish Country Dance Society - San Francisco Branch

Nonprofit profile at a glance

EIN
237335373
IRS 990 coverage
2019–2025
Forms available
Form 990 2025, Form 990-EZ 2021
Location
Mountain View, CA, USA
Phone
6508619717
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Arts, Culture, and Humanities

Reported finances

Revenue
$265,396
Expenses
$268,459
Assets
$242,441
Liabilities
$0

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

Leadership & pay

9 people listed

People named in this filing

  • Thomas Ward (Chair)
  • Donald MacQueen (Vice Chair)
  • Diane Chang (Treasurer)

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 promote and encourage Scottish Country Dance.

What it reported doing in 2025

Monthly Dances are held once a month featuring dances taught in our local weekly classes. The Valentines Ball is our formal spring dance for local weekly dancers. The Jean Patrick Memorial Dance takes place on Labor Day weekend coinciding with the Scottish Highland Gathering and Games in Pleasanton. All dance events feature paid musicians. Annually we send a delegate to the regional Teachers meeting and workshop.

Operating model

Revenue model
Other-operating. 88% of the money available for current operations came from other operating revenue.
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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 90
  • Accountability: 64
  • Sustainability: 43
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 92.3%; rating input score 92
  • Program expense ratio: 92.3%; rating input score 92
  • 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -1.2%; rating input score 32; 32nd percentile among comparable filings
  • Total-asset coverage ratio: 0.9; rating input score 38; 38th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 6.9% per year; rating input score 100; 58th percentile among comparable filings
  • Revenue growth: 8.7% per year; rating input score 100; 65th percentile among comparable filings
  • Asset growth: 1% per year; rating input score 100; 26th percentile among comparable filings

Details

  • Where the money goes: 92.3% of revenue deployed · 92.3% of spending went to programs
  • Governance: 250 of 250 board members independent · 1 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $248K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 41 of 41 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 6 filing years from 2019 to 2025
  • Contacts: How to reach this organization
  • 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.

  • High — Accountability: Governance controls: 5 of 6 not reported.
  • Moderate — Sustainability: Operating margin scored 32/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 38/100.