Schools and Communities First

Nonprofit profile at a glance

EIN
824522877
IRS 990-EZ coverage
2023–2024
Forms available
Form 990 2020, Form 990-EZ 2024
Location
Los Angeles, CA, USA
Phone
2134526565
Rating confidence
Limited
Sector
Support N.E.C.

Reported finances

Revenue
$0
Expenses
$7,368
Assets
$324,519
Liabilities
$0

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

Leadership & pay

6 people listed

Executive titles in this filing

  • JOE BOYD (VICE PRESIDENT/DIRECTOR)
  • ALMA HERNANDEZ (PRESIDENT/DIRECTOR)

People named in this filing

  • JEFFERY FREITAS (DIRECTOR)
  • ANDREA GUERRERO (DIRECTOR)
  • JOE BOYD (VICE PRESIDENT/DIRECTOR)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

Support well-being of state of California by working to reform commercial property taxes, while guaranteeing existing protections for residential property and agricultural land.

What it reported doing in 2024

Post election work after qualifying and advocating for proposition 15, a statewide ballot measure for the november 3, 2020 election, with the goal of reforming commercial property taxes in California. Closing California's commercial property tax loophole will restore $11 billion for schools, community colleges and other vital community services, includingemergency response services, parks, libraries, health clinics, traumacenters, affordable housing, homeless services, and roads.

Operating model

Revenue model
No positive adjusted resources. The filing reports no positive adjusted operating resources.
Distribution model
No current program activity. The filing reports no program spending for the current year.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 82
  • Sustainability: 43
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: 0%; rating input score 0

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: Limited
  • Total-asset coverage ratio: 44.04; rating input score 98; 98th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 68; 68th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -200% per year; rating input score 0; 0th percentile among comparable filings
  • Revenue growth: -38.4% per year; rating input score 0; 8th percentile among comparable filings
  • Asset growth: -44.5% per year; rating input score 0; 4th percentile among comparable filings

Details

  • Where the money goes: 0% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • 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 — Financial Efficiency: Program expense ratio scored 0/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.