Civic Intelligence

Ronald Mcdonald House of San Francisco

990 • Fiscal year 2013 • EIN 94-2951627

Jan 01, 2013 to Dec 31, 2013 • Filed on Nov 17, 2014

1640 Scott StreetPalo Alto, CA 94115

(415) 673-0891

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

20th percentile

0.02x

Higher debt load relative to assets than 20% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Liabilities / Revenue

26th percentile

0.06x

Higher debt load relative to revenue than 26% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Net Margin

87th percentile

38%

Higher net margin than 87% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Top Officer Pay

59th percentile

$129,242

Higher top officer pay than 59% of similar nonprofits.

Top officer pay equals 7.8% of source-year revenue.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Asset Growth

82nd percentile

17%

Faster asset growth than 82% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2012 to 2013

Revenue Growth

78th percentile

25%

Faster revenue growth than 78% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2011 to 2013

Assets

Up

$5,665,984

Up $819,685 (+17%) from 2012

Net Assets

Up

$5,563,064

Up $831,845 (+18%) from 2012

Liabilities

Down

$102,920

Down $12,160 (-11%) from 2012

Revenue

$1,653,847

No earlier filing loaded for comparison.

Expenses

Up

$1,024,625

Up $7,692 (+0.8%) from 2012

Net Income

$629,222

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $4,461,838Liabilities 2010: $84,397Net Assets 2010: $4,377,4412010Assets 2011: $4,473,505Liabilities 2011: $114,393Net Assets 2011: $4,359,1122011Assets 2012: $4,846,299Liabilities 2012: $115,080Net Assets 2012: $4,731,2192012Assets 2013: $5,665,984Liabilities 2013: $102,920Net Assets 2013: $5,563,0642013Assets 2014: $6,015,873Liabilities 2014: $214,339Net Assets 2014: $5,801,5342014Assets 2015: $5,339,061Liabilities 2015: $109,370Net Assets 2015: $5,229,6912015Assets 2016: $4,895,856Liabilities 2016: $190,193Net Assets 2016: $4,705,6632016Assets 2017: $0Liabilities 2017: $0Net Assets 2017: $02017

Highlighted filing

2013

Assets$5,665,984
Liabilities$102,920
Net Assets$5,563,064

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.0M$0-$1.0M-$2.0MExpenses 2010: $854,6702010Revenue 2011: $1,062,362Expenses 2011: $879,115Net Income 2011: $183,2472011Expenses 2012: $1,016,9332012Revenue 2013: $1,653,847Expenses 2013: $1,024,625Net Income 2013: $629,2222013Revenue 2014: $1,393,920Expenses 2014: $1,114,052Net Income 2014: $279,8682014Revenue 2015: $1,353,389Expenses 2015: $1,651,091Net Income 2015: -$297,7022015Revenue 2016: $995,366Expenses 2016: $1,676,484Net Income 2016: -$681,1182016Revenue 2017: $280,652Expenses 2017: $1,670,662Net Income 2017: -$1,390,0102017

Highlighted filing

2013

Revenue$1,653,847
Expenses$1,024,625
Net Income$629,222
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Nov 17, 2014
Return Version
2013v3.1
Gross Receipts
$2,094,871
Mission and Program Overview

Mission

Since 1989, the ronald mcdonald house of san francisco has provided a home-away-from-home and a supportive community to families coping with a child's life-threatening condition or disease.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,418,055$3,855,973▲ $437,918
Savings and Temporary Cash Investments$278,532$676,092▲ $397,560
Land, Buildings, and Equipment, Net$556,121$487,590▼ $68,531
Pledges and Grants Receivable$232,886$394,147▲ $161,261
Cash and Non-Interest-Bearing Accounts$21,982$31,329▲ $9,347
Prepaid Expenses and Deferred Charges-$9,802-
Accounts Receivable$168$1,310▲ $1,142
Total Assets$4,846,299$5,665,984▲ $819,685
Other Assets Total$338,555$209,741▼ $128,814
Liabilities
Accounts Payable and Accrued Expenses$115,080$102,920▼ $12,160
Total Liabilities$115,080$102,920▼ $12,160
Net Assets / Fund Balance
Unrestricted Net Assets$2,705,484$3,355,785▲ $650,301
Temporarily Rstr Net Assets$1,544,485$1,726,029▲ $181,544
Permanently Rstr Net Assets$481,250$481,250→ $0
Total Net Assets Fund Balance$4,731,219$5,563,064▲ $831,845
Total Liabilities and Net Assets / Fund Balance$4,846,299$5,665,984▲ $819,685

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$73,305$1,326,544$1,399,849
Leasehold Improvements$382,986$373,809$756,795
Other Land Buildings$31,299$58,266$89,565

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$569,789-▲ $58,228-$628,017
2012$669,130-▲ $60,670$160,011$569,789
2011$681,195-▼ $12,065-$669,130
2010$627,213-▲ $53,982-$681,195
2009$528,370-▲ $98,843-$627,213
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lois MooreExec DirectoFT$110,097$19,145$129,242

Board Members and Trustees

NameTitle
Lee SchneiderPresident
Alex LeonardDirector
Bina MotiramDirector
Judith HallDirector
Laurie WhetstoneDirector
Mark MilesDirector
Michael AshmanDirector
Steven RajningerDirector
Tom RauchDirector
Ellen RaboinSecretary
Stephen MasarikTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,513,365
Program Service Revenue
$12,664
Investment Income
$146,516
Other Revenue
$-18,698
All Other Contributions
$1,228,340
Change in Net Assets
$629,222

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
Yes

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table150$66,611Fair Market Value (FMV)
Total Noncash Contributions150$66,611-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,626,850
Revenue Not Reported on Financial Statements
$26,997
Revenue Not Reported on Form 990
$506,553
Total Revenue per Audited Statements
$2,133,403
Total Revenue per Form 990
$1,653,847
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$516,840
Other Expenses$395,908
Total Fundraising Expense$220,752
Professional Fundraising Fees$111,877
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$303,227$50,436$53,080$406,743
Fees for Services Professional Fundraising--$111,877$111,877
Depreciation Depletion$99,214$11,024-$110,238
Current Officers, Directors, Trustees, and Key Employees$82,077$13,652$14,368$110,097
Fees for Services Other$12,008$30,653$11,757$54,418
Information Technology$35,278$9,407$2,352$47,037
Other Expenses$2,526$893$16,714$19,240
All Other Expenses-$3,184$8,381$11,565
Travel$8,193$3,062-$11,255
Insurance$10,382--$10,382
Office Expenses$7,346$1,222$1,284$9,852
Total Functional Expenses$676,299$127,574$220,752$1,024,625

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,301,558
Total Expenses per Form 990$1,024,625
Expenses per Audited Statements$997,628
Expenses Not Reported on Form 990$303,930
Expenses Not Reported on Financial Statements$26,997
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$231,362
Fundraising Gross Income$212,664
Professional Fundraising Fees$111,877

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 2$248,543$143,143$105,421$37,722
Event 1$249,146$69,521$45,524$23,997
Total Events$497,689$212,664$231,362$-18,698
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

Form 990 was distributed to the finance committee and entire board for review. At an upcoming meeting, the finance committee will again review the document with the full board, to ensure that all members understand their responsibilities related to form 990.

Form 990, Page 6, Part VI, Line 12C

Persons covered under the conflict of interest policy include all members of the board of directors and the executive director. Staff members other than the executive director are not permitted to enter into a contractual agreement on behalf of the organization. The individuals covered under the policy disclose potential conflicts when the conflict or the possible appearance of a conflict arises. The board or appointed committee reviews any potential conflict and the individual involved is not permitted to remain in the room for the final deliberation and vote. The policy further outlines documentation of proceedings, procedures if a conflict is determined to exist, and periodic reviews of the policy.

Form 990, Page 6, Part VI, Line 15A

The executive director's salary is reviewed and approved by the executive committee and/or the full board of directors. Comparables from other nonprofit organizations are used, and records kept regarding the decisions.

Form 990, Page 6, Part VI, Line 15B

See schedule o for form 990, part vi, line 15a

Form 990, Page 6, Part VI, Line 19

The conflict of interest policy, form 990 and audit are made available to the public upon request.

Filing and Contact Details

Filer

EIN
94-2951627
Phone
4156730891

Signing Officer

Name
Lois Moore
Title
Executive Director
Phone
4156730891
Signed
2014-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lois Moore
Formed
1987
Legal Domicile
CA
Voting Board Members
11
Independent Board Members
11
Employees
23
Volunteers
1,337

Preparer

Preparer
Scott B Price
Phone
4153985900
Supplemental Narrative

Additional Explanations

Form 990

Organization's mission or most significant activities: since 1989, the ronald mcdonald house of san francisco has provided a home- away-from-home and a supportive community to families coping with a child's life-threatening condition or disease. Diagnoses include cardiac problems, premature birth, organ transplants, neurological conditions, gastro-intestinal problems, and many other life-threatening illnesses and conditions. During 2013, ronald mcdonald house of san francisco provided lodging, volunteer-prepared meals and other supportive services to a total of 137 families at ronald mcdonald house on scott street. This represents 3,215 nights of housing with a 95% occupancy rate. The average length of stay is 23 nights. Due to advances in medicine, more young lives can be saved, but the treatment is intense and lengths of stay for critically ill children are growing longer. In addition, at ucsf benioff children's hospital, rondald mcdonald house staff and volunteers served 18,816 family members in our child's bedside program. We are bringing "the best of ronald mcdonald house" into the hospital to families of young patients. Regardless of whether they are staying at the ronald mcdonald house. Another program, called "parent support events," brings families together over a simple meal served near their child's hospital unit and gives parents access to hospital and ronald mcdonald house staff who can help them with specific issues. During 2013, 840 family members attended these events. The aim of these programs is to help parents and families build a supportive community of volunteers, staff and fellow families to help them through this challenging time. Parents continually tell us that being part of that supportive community is one of the greatest benefits of staying at ronald mcdonald house.

Form 990, Page 1, Part I, Line 6

Volunteers perform all services on a pro bono basis and receive no benefits. Volunteer services include preparing meals for families residing at the house, visiting with families and taking them beverages in the hospital, serving meals and hosting families at the parent support events, and maintaining areas of the house, such as the gardens or playroom. Volunteers help with fundraising activities, including staffing events and securing contributions and in-kind donations.

Form 990, Part XI, Line 9

Event costs 164,751 event costs -164,751

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

Donation is restricted as to withdrawals. The principal is to remain intact in perpetuity, earnings on principal are used for operations.

Schedule D, Page 3, Part X

The house is a qualified organization exempt from federal and california income taxes under the provisions of internal revenue code ("irc") section 509(a)(2) as an organization described under irc section 501(c)(3) and section 23701(d) of the california revenue and taxation code. Accounting principles generally accepted in the united states of america provide accounting and disclosure guidance about positions taken by an organization in its tax returns that might be uncertain. Managament has considered its tax positions and believes that all positions taken by the house in its federal and state tax returns are more likely than not to be sustained upon examination. The house is subject to examination for the 2010, 2011, and 2012 tax years by federal taxing authorities and for the 2009, 2010, 2011, and 2012 tax years by state taxing authorities. If such examination results in changes to the house's reported income or loss, the tax liabiilty could be changed accordingly.

Schedule D, Page 4, Part XI, Line 2D

EVENT COSTS 164,751

Schedule D, Page 4, Part XII, Line 2D

EVENT COSTS 164,751

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IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt0REFUND (N/A NOT INCOME PER SE) 1,173 GROSS INC FROM FUNDRAISING EVENTS 535,063
IRS990ScheduleA/Form990ScheduleAPartIVGrp/FormAndLineReferenceDesc0PART II, LINE 10
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0DONATION IS RESTRICTED AS TO WITHDRAWALS. THE PRINCIPAL IS TO REMAIN INTACT IN PERPETUITY, EARNINGS ON PRINCIPAL ARE USED FOR OPERATIONS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE HOUSE IS A QUALIFIED ORGANIZATION EXEMPT FROM FEDERAL AND CALIFORNIA INCOME TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE ("IRC") SECTION 509(A)(2) AS AN ORGANIZATION DESCRIBED UNDER IRC SECTION 501(C)(3) AND SECTION 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA PROVIDE ACCOUNTING AND DISCLOSURE GUIDANCE ABOUT POSITIONS TAKEN BY AN ORGANIZATION IN ITS TAX RETURNS THAT MIGHT BE UNCERTAIN. MANAGAMENT HAS CONSIDERED ITS TAX POSITIONS AND BELIEVES THAT ALL POSITIONS TAKEN BY THE HOUSE IN ITS FEDERAL AND STATE TAX RETURNS ARE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION. THE HOUSE IS SUBJECT TO EXAMINATION FOR THE 2010, 2011, AND 2012 TAX YEARS BY FEDERAL TAXING AUTHORITIES AND FOR THE 2009, 2010, 2011, AND 2012 TAX YEARS BY STATE TAXING AUTHORITIES. IF SUCH EXAMINATION RESULTS IN CHANGES TO THE HOUSE'S REPORTED INCOME OR LOSS, THE TAX LIABIILTY COULD BE CHANGED ACCORDINGLY.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2EVENT COSTS 164,751
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3EVENT COSTS 164,751
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART V, LINE 4
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3SCHEDULE D, PAGE 4, PART XII, LINE 2D
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