Samaritan Neighborhood Center

Nonprofit profile at a glance

EIN
943243478
IRS 990 coverage
2023–2025
Forms available
Form 990 2025, Form 990-EZ 2024
Location
Oakland, CA, USA
Phone
5108324328
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Neighborhood Centers

Reported finances

Revenue
$272,607
Expenses
$127,792
Assets
$239,721
Liabilities
$0

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

Leadership & pay

10 people listed

Executive titles in this filing

  • Steven Reimer (CEO and Executive Director)

People named in this filing

  • Steven Reimer (CEO and Executive Director)
  • Yvonne Crosby-Young (Moderator)
  • Kuo Mou Yu (Vice Moderator)

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 provide a diverse program that adequately meets the educational physical emotional and social needs of children-at-risk in order to promote their sense of well-being and their potential to break the cycle of poverty.

What it reported doing in 2025

Our Student Tutorial Endeavor Program STEP a long time effective after-school and summer program with: Academic tutoring computer training & research with current systems applications and high speed internet; educational incentives; leadership development; field trips. All 100% benefit 79% improved in their academic school grades.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Member-benefit provider. The nonprofit used 75% of its reported program spending for member benefits.

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: 59
  • Transparency & Controls: 92
  • Accountability: 70
  • Sustainability: 77
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 46.6%; rating input score 47
  • Program expense ratio: 99.2%; rating input score 99
  • 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 53.1%; rating input score 91; 91st percentile among comparable filings
  • Total-asset coverage ratio: 1.88; rating input score 58; 58th 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: -17.3% per year; rating input score 0; 7th percentile among comparable filings
  • Revenue growth: 9.9% per year; rating input score 100; 68th percentile among comparable filings
  • Asset growth: 28.6% per year; rating input score 100; 90th percentile among comparable filings

Details

  • Where the money goes: 46.6% of revenue deployed · 99.2% of spending went to programs
  • Governance: 10 of 10 board members independent · 2 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $127K in reported program spending
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 40 of 40 current checks pass
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 2 filing years from 2023 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Mission deployment rate scored 47/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 58/100.