St Francis Living Room

Nonprofit profile at a glance

EIN
743159355
IRS 990 coverage
2019–2025
Forms available
Form 990 2025, Form 990-EZ 2024
Location
San Francisco, CA, USA
Phone
4159461413
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Congregate Meals

Reported finances

Revenue
$249,929
Expenses
$141,278
Assets
$375,090
Liabilities
$8,352

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

Leadership & pay

11 people listed

Executive titles in this filing

  • Pierre Smit (Executive Director)
  • Jonathan Lowell (President)

Highest reported compensation

  • Pierre Smit (Executive Director): $27,692 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of the St Francis Living Room is to improve the quality of life for homeless and low-income seniors in San Franciscos Tenderloin neighborhood. A small part-time staff a committed Board of Directors and dedicated volunteers work together to offer a safe haven where seniors can enjoy social interaction a healthy breakfast and access to essential community services such as housing support health and wellness resources and clothing.

What it reported doing in 2025

Hot breakfast and take-away lunch for low-income and homeless seniors

Operating model

Revenue model
Donor-supported. 99% of the money available for current operations came from contributions and gifts.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of total spending goes to programs and the filed numbers largely add up. 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: 63
  • Transparency & Controls: 79
  • Accountability: 79
  • Sustainability: 67
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 46.6%; rating input score 47
  • Program expense ratio: 82.4%; rating input score 82
  • Fundraising efficiency: $121.55 raised per $1 spent on fundraising; rating input score 86; 86th percentile among comparable filings

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: 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: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 43.5%; rating input score 88; 88th percentile among comparable filings
  • Total-asset coverage ratio: 2.65; rating input score 66; 66th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 34; 34th percentile among comparable filings
  • Officer compensation ratio: 19.6%; rating input score 19; 19th percentile among comparable filings

Growth

  • Program expense growth: 8.2% per year; rating input score 100; 62nd percentile among comparable filings
  • Revenue growth: 5.3% per year; rating input score 100; 50th percentile among comparable filings
  • Asset growth: 12.6% per year; rating input score 100; 70th percentile among comparable filings

Details

  • Where the money goes: 46.6% of revenue deployed · 82.4% of spending went to programs
  • Governance: 10 of 10 board members independent · 4 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $116K in reported program spending
  • Leadership: top reported pay $28K · 11 people listed
  • Consistency: 39 of 42 current checks pass · 3 findings to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 6 filing years from 2019 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.
  • Review — Accountability: Governance controls: 4 of 8 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX OtherSalariesAndWages column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 19/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 34/100.