Russian-american International School Dba San Francisco Pacific Academy
Nonprofit profile at a glance
- EIN
- 431993600
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024, Form 990-T 2024
- Location
- San Francisco, CA, USA
- Phone
- 4158000730
- Rating
- 67
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Primary, Elementary Schools
Reported finances
- Revenue
- $922,549
- Expenses
- $712,686
- Assets
- $4,597,172
- Liabilities
- $805,370
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
6 people listed
Highest reported compensation
- ALEXANDER NAYBERG (GENERAL MANAGER): $40,000 total reported compensation
- ELEONORA NAYBERG (PrINCIPAL): $28,680 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
This organization presents formal instructions in traditional school subjects and organized as a formal school facility with a regular faculty, established curriculum and a regularly enrolled student body.
What it reported doing in 2024
The specific purposes for which this organization was formed are to present formal instruction in a form of elementary school from kindergarten to 8th grade which maintains a regular faculty and curriculum, has a regularly enrolled body of students and has a place where its educational activities are carried on.
Operating model
- Revenue model
- Earned-program. 86% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 99% 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 a large share of available resources goes toward mission work. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 66
- Transparency & Controls: 92
- Accountability: 21
- Sustainability: 72
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 65.3%; rating input score 65
- Program expense ratio: 90.1%; rating input score 90
- Fundraising efficiency: Limited
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: 0%; rating input score 0; 5th percentile among comparable filings
- Governance controls: 4 of 8 controls in place; rating input score 50
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 22.7%; rating input score 79; 79th percentile among comparable filings
- Total-asset coverage ratio: 6.45; rating input score 88; 88th percentile among comparable filings
- Liabilities to assets ratio: 0.18; rating input score 34; 34th percentile among comparable filings
- Officer compensation ratio: 9.6%; rating input score 38; 38th percentile among comparable filings
Growth
- Program expense growth: 3.4% per year; rating input score 100; 34th percentile among comparable filings
- Revenue growth: 4.3% per year; rating input score 100; 39th percentile among comparable filings
- Asset growth: 8.8% per year; rating input score 100; 54th percentile among comparable filings
Details
- Where the money goes: 65.3% of revenue deployed · 90.1% of spending went to programs
- Governance: 0 of 6 board members independent · 4 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $642K in reported program spending
- Leadership: top reported pay $40K · 6 people listed
- Consistency: 26 of 26 current checks pass
- Schedules: 5 filed schedules · includes major donors
- Filing history: 14 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 2 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- High — Accountability: Independent voting board scored 0/100.
- Review — Accountability: Governance controls: 3 of 7 not reported.
- Moderate — Sustainability: Liabilities to assets ratio scored 34/100.
- Moderate — Sustainability: Officer compensation ratio scored 38/100.
- Review — Grant Readiness: California registration: this organization could not be resolved against the register, so the check is unfinished.