Small Property Owners of San Francisco Institute

Nonprofit profile at a glance

EIN
200873208
IRS 990-EZ coverage
2011–2025
Forms available
Form 990 2010, Form 990-EZ 2025
Location
San Francisco, CA, USA
Phone
4156472419
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Housing, Shelter N.E.C.

Official website

Reported finances

Revenue
$174,505
Expenses
$154,358
Assets
$345,814

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

Leadership & pay

10 people listed

Executive titles in this filing

  • BRIAN WALLACE (PRESIDENT)

People named in this filing

  • BRIAN WALLACE (PRESIDENT)
  • CYNTHIA TRAINA (VICE PRESIDE)
  • PETER REITZ (SECRETARY/TR)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Outreach and education of property rights of small property owners in sf.

What it reported doing in 2025

Production of the monthly membership newsletter. The newsletter is the main educational conduit to the organization's members. Approximately 2,000 individuals read the newsletter each month. It provides property owners of one to six units with guidance in meeting all of the city's requirements. These include among others, requirement for permits, health inspections, handling of deposits, rental increases, certification of capital improvements, rehabilitation and energy conservations, arbitration of rental increases, calculating allowable expenses to pass through to tenants, and many other regulations contained within the hundreds of pages of the san francisco rent ordinance.

Operating model

Revenue model
Donor-supported. 83% of the money available for current operations came from contributions and gifts.
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 program spending has grown recently. A relatively small share of available resources goes toward mission work and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 58
  • Transparency & Controls: 82
  • Sustainability: 59
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 55.5%; rating input score 56
  • Program expense ratio: 61.6%; rating input score 62

Transparency & Controls

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

Sustainability

  • Operating margin: 11.5%; rating input score 58; 58th percentile among comparable filings
  • Total-asset coverage ratio: 2.24; rating input score 82; 82nd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: 2% per year; rating input score 100; 35th percentile among comparable filings
  • Revenue growth: 3.9% per year; rating input score 100; 38th percentile among comparable filings
  • Asset growth: 6.3% per year; rating input score 100; 47th percentile among comparable filings

Details

  • Where the money goes: 55.5% of revenue deployed · 61.6% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 4 filed program accomplishments · $95K in reported program spending
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 15 filing years from 2011 to 2025
  • Contacts: How to reach this organization
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 56/100.
  • Review — Sustainability: Operating margin scored 58/100.