The Gubbio Project
Legal name: The Gubbio Project Inc
Nonprofit profile at a glance
- EIN
- 942992645
- IRS 990 coverage
- 2019–2023
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2023
- Location
- San Francisco, CA, United States
- Phone
- 415-861-5848
- Rating
- 70
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $595,611
- Expenses
- $551,682
- Assets
- $87,687
- Liabilities
- $13,185
Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.
Leadership & pay
6 people listed
Highest reported compensation
- LYDIA BRANSTEN (Executive Dir.): $88,393 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To be in community with and to provide a sacred space and sanctuary for unhoused people in need of safe, compassionate respite during the day.
What it reported doing in 2023
Services for the unhoused.
Operating model
- Revenue model
- Donor-supported. 60% 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 a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.
Rating breakdown
- Financial Efficiency: 62
- Transparency & Controls: 92
- Accountability: 59
- Sustainability: 36
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 64.9%; rating input score 65
- Program expense ratio: 70%; rating input score 70
- Fundraising efficiency: $6.52 raised per $1 spent on fundraising; rating input score 25; 25th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd 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: 83.3%; rating input score 83; 19th percentile among comparable filings
- Governance controls: 2 of 8 controls in place; rating input score 25
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- 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: 7.4%; rating input score 57; 57th percentile among comparable filings
- Total-asset coverage ratio: 0.16; rating input score 7; 7th percentile among comparable filings
- Liabilities to assets ratio: 0.15; rating input score 38; 38th percentile among comparable filings
- Officer compensation ratio: 16%; rating input score 20; 20th percentile among comparable filings
Growth
- Program expense growth: 14.1% per year; rating input score 100; 73rd percentile among comparable filings
- Revenue growth: 5.8% per year; rating input score 100; 50th percentile among comparable filings
- Asset growth: -35.9% per year; rating input score 0; 1st percentile among comparable filings
Details
- What they do: 3 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 64.9% of revenue deployed · 70% of spending went to programs
- Governance: 5 of 6 board members independent · 2 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $386K in reported program spending
- Leadership: top reported pay $88K · 6 people listed
- Consistency: 19 of 19 current checks pass
- Schedules: 3 filed schedules · includes major donors
- Filing history: 5 filing years from 2019 to 2023
- 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- High — Accountability: Governance controls: 5 of 7 not reported.
- High — Financial Efficiency: Fundraising efficiency scored 25/100.
- High — Sustainability: Total-asset coverage ratio scored 7/100.
- Review — Sustainability: Operating margin scored 57/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Officer compensation ratio scored 20/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 38/100.
- High — Grant Readiness: California registration: this organization is not authorized to operate as a charity in California.