The Resource Environment for Underprivil

Nonprofit profile at a glance

EIN
943357670
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Oakland, CA, USA
Phone
5102611500
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Prison Alternatives

Reported finances

Revenue
$6,210,199
Expenses
$5,483,086
Assets
$4,036,278
Liabilities
$154,118

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

Leadership & pay

9 people listed

Executive titles in this filing

  • Jason Henderson (Executive Director)
  • Roderic Craig (President)
  • Eric Harvey (Vice President)

Highest reported compensation

  • Jason Henderson (Executive Director): $431,261 total reported compensation
  • Dorothy Henderson (Chief Operating Officer): $182,000 total reported compensation
  • Yvonne Watson (Dir of Finance): $121,000 total reported compensation

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

Overview

Mission

To provide a theraputic environment for emotionally troubled adolescent youth by offering an array of activities and services all with an eye towards developing the educational, social and professional potential of each resident.

What it reported doing in 2024

The R.E.F.U.G.E. Provides residential care and treatment for children with social, emotional, and/or behavioral problems. The R.E.F.U.G.E. operates a comprehensive STRTP system of care that provides mental health, educational, nutritional, and recreational as well as a variety of other specialized programs for vulnerable, troubled and seriously disturbed children.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 66
  • Accountability: 79
  • Sustainability: 50
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86.5%; rating input score 87
  • Program expense ratio: 98%; rating input score 98
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 80%; rating input score 80; 14th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 11.7%; rating input score 66; 66th percentile among comparable filings
  • Total-asset coverage ratio: 0.74; rating input score 27; 27th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 74; 74th percentile among comparable filings
  • Officer compensation ratio: 15.5%; rating input score 18; 18th percentile among comparable filings

Growth

  • Program expense growth: 7.4% per year; rating input score 100; 53rd percentile among comparable filings
  • Revenue growth: 6.8% per year; rating input score 100; 53rd percentile among comparable filings
  • Asset growth: 15.9% per year; rating input score 100; 76th percentile among comparable filings

Details

  • Where the money goes: 86.5% of revenue deployed · 98% of spending went to programs
  • Governance: 4 of 5 board members independent · 7 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $5.4M in reported program spending
  • Leadership: top reported pay $431K · 9 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 25 of 25 current checks pass
  • Schedules: 4 filed schedules · includes executive pay
  • Filing history: 15 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 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.
  • 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 — Sustainability: Total-asset coverage ratio scored 27/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Officer compensation ratio scored 18/100.
  • High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.