San Francisco Students Back on Track

Nonprofit profile at a glance

EIN
943203795
IRS 990 coverage
2011–2023
Forms available
Form 990 2023, Form 990-EZ 2020
Location
San Francisco, CA, USA
Phone
4153469316
Rating
61
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Service Organizations

Official website

Reported finances

Revenue
$287,822
Expenses
$299,221
Assets
$2,015
Liabilities
$29,605

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

11 people listed

Highest reported compensation

  • Jonathan Butler (Director): $96,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organization provides free one-on-one tutoring and acamdimic mentorship program for underserved k-12 students in the community volunteers, mentors and students from diverse ethnic and socioeconomic backgrounds met weekly to learn together, exchanged ideas and promoted cross-culutural understanding and tolerance

What it reported doing in 2023

The organization successfully provided free one-on-one tutoring and acamdimic mentorship program for underserved k-12 students in the community volunteers, mentors and students from diverse ethnic and socioeconomic backgrounds met weekly to learn together, exchanged ideas and promoted cross-culutural understanding and tplerance

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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. Some filing-based governance responses are negative or unanswered and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 53
  • Transparency & Controls: 75
  • Accountability: 64
  • Sustainability: 17
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 60.6%; rating input score 61
  • Program expense ratio: 58.3%; rating input score 58
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 83.3%; rating input score 83; 2nd 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; 63rd percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Limited
    • 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: -4%; rating input score 33; 33rd percentile among comparable filings
  • Total-asset coverage ratio: 0.01; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: 14.69; rating input score 0; 0th percentile among comparable filings
  • Officer compensation ratio: 32.1%; rating input score 10; 10th percentile among comparable filings

Growth

  • Program expense growth: 12.3% per year; rating input score 100; 74th percentile among comparable filings
  • Revenue growth: 7% per year; rating input score 100; 63rd percentile among comparable filings
  • Asset growth: -2.1% per year; rating input score 0; 18th percentile among comparable filings

Details

  • Where the money goes: 60.6% of revenue deployed · 58.3% of spending went to programs
  • Governance: 6 of 6 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $255K in reported program spending
  • Leadership: top reported pay $96K · 11 people listed
  • Highest-paid contractors: 5 contractors listed
  • Consistency: 19 of 20 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 9 filing years from 2011 to 2023
  • Contacts: How to reach this organization
  • Money network: 5 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.

Key Signals

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

  • High — Accountability: Governance controls: 5 of 6 not reported.
  • Review — Financial Efficiency: Program expense ratio scored 58/100.
  • Moderate — Sustainability: Operating margin scored 33/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 10/100.