Civic Intelligence

Ronald Mcdonald House of San Francisco

990 • Fiscal year 2015 • EIN 94-2951627

Jan 01, 2015 to Dec 31, 2015 • Filed on Nov 15, 2016

1640 Scott StreetSan Francisco, CA 94115

(415) 673-0891

Siviq Scores

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

Liabilities / Assets

21st percentile

0.02x

Higher debt load relative to assets than 21% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Liabilities / Revenue

30th percentile

0.08x

Higher debt load relative to revenue than 30% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Net Margin

11th percentile

-22%

Higher net margin than 11% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Top Officer Pay

70th percentile

$169,795

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 12.5% of source-year revenue.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Asset Growth

9th percentile

-11%

Faster asset growth than 9% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Revenue Growth

31st percentile

-2.9%

Faster revenue growth than 31% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Assets

Down

$5,339,061

Down $676,812 (-11%) from 2014

Net Assets

Down

$5,229,691

Down $571,843 (-9.9%) from 2014

Liabilities

Down

$109,370

Down $104,969 (-49%) from 2014

Revenue

Down

$1,353,389

Down $40,531 (-2.9%) from 2014

Expenses

Up

$1,651,091

Up $537,039 (+48%) from 2014

Net Income

Down

-$297,702

Down $577,570 (-206%) from 2014

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

2015

Assets$5,339,061
Liabilities$109,370
Net Assets$5,229,691

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

2015

Revenue$1,353,389
Expenses$1,651,091
Net Income-$297,702
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Nov 15, 2016
Return Version
2015v2.1
Gross Receipts
$3,440,787
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$4,246,042$4,085,220▼ $160,822
Land, Buildings, and Equipment, Net$635,734$650,702▲ $14,968
Savings and Temporary Cash Investments$708,126$304,361▼ $403,765
Pledges and Grants Receivable$345,798$208,694▼ $137,104
Cash and Non-Interest-Bearing Accounts$40,605$48,594▲ $7,989
Prepaid Expenses and Deferred Charges$22,705$31,450▲ $8,745
Accounts Receivable$3,360$8,745▲ $5,385
Total Assets$6,015,873$5,339,061▼ $676,812
Other Assets Total$13,503$1,295▼ $12,208
Liabilities
Accounts Payable and Accrued Expenses$214,339$109,370▼ $104,969
Total Liabilities$214,339$109,370▼ $104,969
Net Assets / Fund Balance
Unrestricted Net Assets$3,878,186$3,460,172▼ $418,014
Temporarily Rstr Net Assets$1,442,098$1,288,269▼ $153,829
Permanently Rstr Net Assets$481,250$481,250→ $0
Total Net Assets Fund Balance$5,801,534$5,229,691▼ $571,843
Total Liabilities and Net Assets / Fund Balance$6,015,873$5,339,061▼ $676,812

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$58,800$1,341,049$1,399,849
Leasehold Improvements$368,534$462,123$830,657
Other Land Buildings$223,368$107,806$331,174

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$644,026-▼ $22,712-$621,314
2014$628,017-▲ $16,009-$644,026
2013$569,789-▲ $58,228-$628,017
2012$669,130-▲ $60,670$160,011$569,789
2011$681,195-▼ $12,065-$669,130
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lois MooreExec DirectoFT$149,327$20,468$169,795
Lois MooreExec Director-$124,616$45,179$169,795
Sallie HunttingDevelopmentFT$112,089-$112,089

Board Members and Trustees

NameTitle
Ellen RaboinPresident
Alex LeonardDirector
Amy N OliverDirector
Andy IvarssonDirector
Kathleen KusekDirector
Lisa CaswellDirector
Ludo ThomassonDirector
Lynn BefuDirector
Mark MilesDirector
Michael AshmanDirector
Steven RajningerDirector
Timothy KellyDirector
Tita ForrestDirector
Laurie WhetstoneSecretary
Stephen MasarikTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,221,117
Program Service Revenue
$6,650
Investment Income
$143,846
Other Revenue
$-18,224
All Other Contributions
$1,043,167
Change in Net Assets
$-297,702

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 Table83$58,227Fair Market Value (FMV)
Total Noncash Contributions83$58,227-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,321,186
Revenue Not Reported on Financial Statements
$32,203
Revenue Not Reported on Form 990
$274,962
Total Revenue per Audited Statements
$1,596,148
Total Revenue per Form 990
$1,353,389
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,006,823
Other Expenses$571,109
Total Fundraising Expense$367,265
Professional Fundraising Fees$73,159
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$534,282$40,373$170,752$745,407
Current Officers, Directors, Trustees, and Key Employees$187,374$14,159$59,883$261,416
Fees for Services Other$46,693$83,156$26,574$156,423
Depreciation Depletion$71,362$7,929-$79,291
Fees for Services Professional Fundraising--$73,159$73,159
Information Technology$48,238$12,865$3,216$64,319
Fees for Service Investment Mgmnt Fees$9,613$17,119$5,471$32,203
Other Expenses$23,161$7,500$23,734$23,161
Insurance$21,165--$21,165
Travel$8,595$1,666-$10,261
All Other Expenses$1,654$5,560$1,653$8,867
Office Expenses$4,446$740$778$5,964
Total Functional Expenses$1,090,817$193,009$367,265$1,651,091

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,167,991
Total Expenses per Form 990$1,651,091
Expenses per Audited Statements$1,618,888
Expenses Not Reported on Form 990$549,103
Expenses Not Reported on Financial Statements$32,203
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$239,317
Fundraising Gross Income$221,093
Professional Fundraising Fees$73,159

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$236,488$161,438$168,107$-6,669
Golf Tournament$162,555$59,655$71,210$-11,555
Total Events$399,043$221,093$239,317$-18,224
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

Filer Name
Ronald Mcdonald House
EIN
94-2951627
Phone
4156730891
Address
1640 SCOTT STREET, SAN FRANCISCO, CA 94115

Signing Officer

Name
David Hartman
Title
Interim Exec Direct
Phone
4156730891
Signed
2016-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Hartman
Formed
1987
Legal Domicile
CA
Voting Board Members
15
Independent Board Members
15
Employees
40
Volunteers
1,338

Preparer

Firm
Scott B Price & Company
Address
456 MONTGOMERY ST STE 1040, SAN FRANCISCO, CA 94104-1191
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 2015, ronald mcdonald house of san francisco provided lodging, meals and other supportive services to 155 families at scott street. This represented 2,787 nights of housing(77% occupancy). In february 2015, rondald mcdonald house opened a second location at mission bay in san francisco. At mission bay, the organization provided services to 732 families. This represented 3,318 nights of housing (91% occupancy). In hospital-based programs, staff and volunteers served over 27,000 family members, visiting families at the child's hospital bedside, bringing beverages and welcome conversation. Ronald mcdonald housebrings families together over a simple meal served near their child's hospital unit and gives parents access to staff who can help them with specific issues. 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.

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 state income taxes under section 501(c)(3) of the internal revenue code and section 23701(d) of the california revenue and taxation code, respectively. The house adopts the provisions of fasb asc 740-10, income taxes, relating to accounting for uncertain tax positions. The house had no unrecognized tax benefits at december 31, 2015 or 2014, and no adjustment is anticipated for the twelve months following december 31, 2015. The house files exempt organization returns and, if applicable, unrelated income tax returns in the us federal and california jurisdictions. The house's tax returns for the years ended december 31, 2012, 2013, and 2014 are open for potential irs/california franchise tax board examination. To date, the house has not been notified by either taxing authority of any pending examination.

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