Russian Hill School

Nonprofit profile at a glance

EIN
943337299
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
San Francisco, CA, USA
Phone
4152020525
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Kindergarten, Preschool, Nursery School, Early Admissions

Official website

Reported finances

Revenue
$707,304
Expenses
$669,071
Assets
$413,429
Liabilities
$512,597

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

Leadership & pay

6 people listed

Highest reported compensation

  • ALEX BROWNLEE (DIRECTOR): $67,000 total reported compensation
  • BONNIE MCFADDEN (PRES./DIRECTOR): $1,182 total reported compensation

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

Overview

Mission

Teachers are involved together in the process of development--a mutual respect as researchers in education and facilitators for each other. If children get the message early on that learning is an exciting journey that never ends and that we do it together, not in a vacuum, they will embrace the process forever. We promote the approach of "learning by doing" with age similar companions and adult guidance.we use multi-procedures ("extended learning") and combined curricula to develop project effectiveness. This is to say that children learn to respect the time it takes to create something of worth and that attention spans and involvement in the process are enhanced through satisfying individual experiences.we nurture social development and believe it to be a primary focus of the pre-school agenda.as a non-profit organization, we continue to refine our purpose as teachers of children and leaders in the field of art-based education. We continue to refine our purpose as teachers of childre

What it reported doing in 2024

Provide an art based early childhood education which addresses the individual, social, emotional and educational needs of children.

Operating model

Revenue model
Earned-program. 79% of the money available for current operations came from fees and other program 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

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 52
  • Transparency & Controls: 92
  • Accountability: 72
  • Sustainability: 37
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 57.1%; rating input score 57
  • Program expense ratio: 60.4%; rating input score 60
  • 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: 83.3%; rating input score 83; 19th percentile among comparable filings
  • Governance controls: 5 of 9 controls in place; rating input score 56
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 5.4%; rating input score 51; 51st percentile among comparable filings
  • Total-asset coverage ratio: 0.62; rating input score 29; 29th percentile among comparable filings
  • Liabilities to assets ratio: 1.24; rating input score 4; 4th percentile among comparable filings
  • Officer compensation ratio: 10.2%; rating input score 36; 36th percentile among comparable filings

Growth

  • Program expense growth: -1.5% per year; rating input score 0; 13th percentile among comparable filings
  • Revenue growth: -1.5% per year; rating input score 0; 10th percentile among comparable filings
  • Asset growth: -5.1% per year; rating input score 0; 6th percentile among comparable filings

Details

  • Where the money goes: 57.1% of revenue deployed · 60.4% of spending went to programs
  • Governance: 5 of 6 board members independent · 5 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $404K in reported program spending
  • Leadership: top reported pay $67K · 6 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 57/100.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Operating margin scored 51/100.
  • High — Sustainability: Total-asset coverage ratio scored 29/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 4/100.
  • Moderate — Sustainability: Officer compensation ratio scored 36/100.
  • Review — Grant Readiness: California registration: this organization could not be resolved against the register, so the check is unfinished.