Civic Intelligence

Ronald Mcdonald House of San Francisco

990 • Fiscal year 2016 • EIN 94-2951627

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 13, 2017

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

37th percentile

0.04x

Higher debt load relative to assets than 37% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

61st percentile

0.19x

Higher debt load relative to revenue than 61% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

5th percentile

-68%

Higher net margin than 5% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

82nd percentile

$144,071

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 14.5% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

15th percentile

-8.3%

Faster asset growth than 15% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

12th percentile

-26%

Faster revenue growth than 12% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Down

$4,895,856

Down $443,205 (-8.3%) from 2015

Net Assets

Down

$4,705,663

Down $524,028 (-10%) from 2015

Liabilities

Up

$190,193

Up $80,823 (+74%) from 2015

Revenue

Down

$995,366

Down $358,023 (-26%) from 2015

Expenses

Up

$1,676,484

Up $25,393 (+1.5%) from 2015

Net Income

Down

-$681,118

Down $383,416 (-129%) from 2015

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

2016

Assets$4,895,856
Liabilities$190,193
Net Assets$4,705,663

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

2016

Revenue$995,366
Expenses$1,676,484
Net Income-$681,118
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 13, 2017
Return Version
2016v3.0
Gross Receipts
$2,930,809
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$4,085,220$3,809,104▼ $276,116
Land, Buildings, and Equipment, Net$650,702$820,020▲ $169,318
Prepaid Expenses and Deferred Charges$31,450$76,104▲ $44,654
Pledges and Grants Receivable$208,694$47,892▼ $160,802
Savings and Temporary Cash Investments$304,361$46,861▼ $257,500
Accounts Receivable$8,745$40,669▲ $31,924
Cash and Non-Interest-Bearing Accounts$48,594$39,413▼ $9,181
Total Assets$5,339,061$4,895,856▼ $443,205
Other Assets Total$1,295$15,793▲ $14,498
Liabilities
Accounts Payable and Accrued Expenses$109,370$190,193▲ $80,823
Total Liabilities$109,370$190,193▲ $80,823
Net Assets / Fund Balance
Unrestricted Net Assets$3,460,172$2,936,144▼ $524,028
Temporarily Rstr Net Assets$1,288,269$1,288,269→ $0
Permanently Rstr Net Assets$481,250$481,250→ $0
Total Net Assets Fund Balance$5,229,691$4,705,663▼ $524,028
Total Liabilities and Net Assets / Fund Balance$5,339,061$4,895,856▼ $443,205

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$56,000$1,343,849$1,399,849
Leasehold Improvements$329,982$508,075$838,057
Other Land Buildings$434,038$146,197$580,235

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$621,314-▲ $34,189-$655,503
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
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
David HartmanInterim ExecFT$137,846$6,225$144,071

Board Members and Trustees

NameTitle
Ellen RaboinPresident
Andy IvarssonDirector
Cosme FagundoDirector
Jennifer BrowneDirector
Jon BuchwaldDirector
Kathleen KusekDirector
Laurie WhetstoneDirector
Lisa CaswellDirector
Ludo ThomassonDirector
Lynn BefuDirector
Michael AshmanDirector
Timothy KellyDirector
Tita ForrestDirector
Amy N OliverSecretary
Stephen MasarikTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$972,542
Program Service Revenue
$6,870
Investment Income
$71,988
Other Revenue
$-56,034
All Other Contributions
$880,342
Change in Net Assets
$-681,118

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 Table450$27,900Fair Market Value (FMV)
Other Non Cash Contri Table28$5,500Fair Market Value (FMV)
Other Non Cash Contri Table1$2,544Fair Market Value (FMV)
Total Noncash Contributions479$35,944-

Audited Revenue Reconciliation

Revenue per Audited Statements
$964,325
Revenue Not Reported on Financial Statements
$31,041
Revenue Not Reported on Form 990
$630,489
Total Revenue per Audited Statements
$1,594,814
Total Revenue per Form 990
$995,366
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$958,200
Other Expenses$651,153
Total Fundraising Expense$410,802
Professional Fundraising Fees$67,131
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$599,687$56,383$164,284$820,354
Fees for Services Other$8,721$72,858$84,268$165,847
Current Officers, Directors, Trustees, and Key Employees$100,767$9,474$27,605$137,846
Depreciation Depletion$87,143--$87,143
Fees for Services Professional Fundraising--$67,131$67,131
Information Technology$48,225$12,860$3,215$64,300
Insurance$26,365$3,302$3,187$32,854
Fees for Service Investment Mgmnt Fees$1,632$13,637$15,772$31,041
All Other Expenses-$1,418$14,474$15,892
Office Expenses$128$1,606$13,300$15,034
Travel$9,296$585$4,066$13,947
Other Expenses$25,641$7,500$13,500$13,500
Total Functional Expenses$1,086,059$179,623$410,802$1,676,484

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,118,842
Total Expenses per Form 990$1,676,484
Expenses per Audited Statements$1,645,443
Expenses Not Reported on Form 990$473,399
Expenses Not Reported on Financial Statements$31,041
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$97,331
Professional Fundraising Fees$67,131
Fundraising Gross Income$41,297

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$133,497$41,297$97,331$-56,034
Total Events$133,497$41,297$97,331$-56,034
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
2017-11-13
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
41
Volunteers
2,521

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 2016, ronald mcdonald house of san francisco provided lodging, meals and other supportive services to 887 families at scott street and at mission bay in san francisco. This represented 2,389 nights of housing at scott street and 3,613 nights of housing at mission bay (78.3% occupancy rate). In hospital-based programs, staff and volunteers visit families at the child's hospital bedside, bringing beverages and welcome conversation. Ronald mcdonald house brings 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 has considered its tax positions and believes that all positions taken by the house in their federal and state tax returns are more likely than not to be sustained upon examination. The house files exempt organization returns, and, if applicable, unrelated business income tax returns in the u.s. Federal and california jurisdictions. To date, the house has not been notified by either taxing authority of any pending examination.

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