San Francisco Bay Area Little Brothers - Friends of the Elderly
Nonprofit profile at a glance
- EIN
- 943143730
- IRS 990 coverage
- 2009–2024
- Forms available
- Form 990 2024
- Location
- San Francisco, CA, USA
- Phone
- 4157717957
- Rating
- 80
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Senior Centers
Reported finances
- Revenue
- $443,511
- Expenses
- $463,721
- Assets
- $410,377
- Liabilities
- $23,054
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
13 people listed
Highest reported compensation
- Cathy Michalec (Executive Dir.): $114,381 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Little Brothers Friends of the Elderly" is a national network of non-profit volunteer based organizations committed to relieving isolation and loneliness among the elderly. We offer to people of good will the opportunity to join the elderly in friendship and the celebration of life.
What it reported doing in 2024
Little Brothers Friends of the Elderly (LBFE) alleviates social isolation among older adults in San Francisco by fostering meaningful relationships and creating life-enriching experiences through year round, free programming. Staff and volunteers build and sustain bonds of companionship that provide older adults many of who have limited social interaction with consistent and caring human connections. Core programs include Visiting Volunteer program. This core program matched older adults with volunteers for one-on-one visits. Volunteers commit to a least two visits per month for at least a 6 month commitment, building long-term supportive friendships. Holiday and in-home visits, Social Gatherings, Special Excursions. Creative Sonnets an intergenerational arts based program encourages expressions and connections. Tech allies for health-volunteers provide digital support to improve older adults' comfort with technology and telepathic access, Friendly phone calls-check in calls to maintain connections and monitor well being, Medical Escort and RIDE program that provides rides to and from medical and social appointments. Finally Stroll Buddies, a weekly walking program that pairs an older adult with a walking buddy.
Operating model
- Revenue model
- Donor-supported. 78% of the money available for current operations came from contributions and gifts.
- Distribution model
- Cannot be determined from the filing. The program-spending lines do not add up, so the filing cannot show reliably whether the nonprofit works directly or through others.
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: 72
- Transparency & Controls: 92
- Accountability: 84
- Sustainability: 30
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 77.8%; rating input score 78
- Program expense ratio: 74.4%; rating input score 74
- Fundraising efficiency: $7.5 raised per $1 spent on fundraising; rating input score 32; 32nd percentile among comparable filings
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; 63rd percentile among comparable filings
- Governance controls: 5 of 8 controls in place; rating input score 62
- 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: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -4.6%; rating input score 30; 30th percentile among comparable filings
- Total-asset coverage ratio: 0.88; rating input score 37; 37th percentile among comparable filings
- Liabilities to assets ratio: 0.06; rating input score 31; 31st percentile among comparable filings
- Officer compensation ratio: 24.7%; rating input score 15; 15th percentile among comparable filings
Growth
- Program expense growth: 6.8% per year; rating input score 100; 61st percentile among comparable filings
- Revenue growth: 4.3% per year; rating input score 100; 49th percentile among comparable filings
- Asset growth: 4.8% per year; rating input score 100; 46th percentile among comparable filings
Details
- Where the money goes: 77.8% of revenue deployed · 74.4% of spending went to programs
- Governance: 10 of 10 board members independent · 5 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $345K in reported program spending
- Leadership: top reported pay $114K · 13 people listed
- Consistency: 27 of 27 current checks pass
- Schedules: 4 filed schedules · includes major donors
- Filing history: 9 filing years from 2009 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.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Moderate — Financial Efficiency: Fundraising efficiency scored 32/100.
- Review — Accountability: Governance controls: 2 of 7 not reported.
- Moderate — Sustainability: Operating margin scored 30/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 37/100.
- High — Sustainability: Officer compensation ratio scored 15/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 31/100.