Civic Intelligence

Metropolitan Fresh Start House

990 • Fiscal year 2021 • EIN 94-3312823

Jan 01, 2021 to Dec 31, 2021 • Filed on Sep 06, 2022

PO Box 12190San Francisco, CA 94112

(415) 242-2412

Siviq Scores

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

Liabilities / Assets

99th percentile

31.80x

Higher debt load relative to assets than 99% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

83rd percentile

0.17x

Higher debt load relative to revenue than 83% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

26th percentile

-7.5%

Higher net margin than 26% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

92nd percentile

$48,000

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 11.8% of source-year revenue.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

10th percentile

-41%

Faster asset growth than 10% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2021

Revenue Growth

37th percentile

-12%

Faster revenue growth than 37% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2021

Assets

Down

$2,142

Down $4,061 (-65%) from 2019

Net Assets

Down

-$65,966

Down $72,169 (-1163%) from 2019

Liabilities

Up

$68,108

Up $68,108 from 2019

Revenue

Down

$408,403

Down $115,426 (-22%) from 2019

Expenses

Down

$439,008

Down $79,864 (-15%) from 2019

Net Income

Down

-$30,605

Down $35,562 (-717%) from 2019

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0-$200KAssets 2009: $602,914Liabilities 2009: $0Net Assets 2009: $602,9142009Assets 2010: $602,914Liabilities 2010: $0Net Assets 2010: $602,9142010Assets 2011: $0Liabilities 2011: $0Net Assets 2011: $02011Assets 2012: $1Liabilities 2012: $0Net Assets 2012: $02012Assets 2014: $5,480Liabilities 2014: $0Net Assets 2014: $5,4802014Assets 2016: $1,140Liabilities 2016: $0Net Assets 2016: $1,1402016Assets 2017: $14,817Liabilities 2017: $0Net Assets 2017: $14,8172017Assets 2018: $1,246Liabilities 2018: $0Net Assets 2018: $1,2462018Assets 2019: $6,203Liabilities 2019: $0Net Assets 2019: $6,2032019Assets 2021: $2,142Liabilities 2021: $68,108Net Assets 2021: -$65,9662021Assets 2022: $44,811Liabilities 2022: $117,547Net Assets 2022: -$72,7362022Assets 2023: $4,769Liabilities 2023: $193,449Net Assets 2023: -$188,6802023Assets 2024: $14,179Liabilities 2024: $123,252Net Assets 2024: -$109,0732024

Highlighted filing

2021

Assets$2,142
Liabilities$68,108
Net Assets-$65,966

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2009: $456,537Expenses 2009: $432,233Net Income 2009: $24,3042009Revenue 2010: $371,566Expenses 2010: $365,016Net Income 2010: $6,5502010Revenue 2011: $274,927Expenses 2011: $266,427Net Income 2011: $8,5002011Revenue 2012: $349,927Expenses 2012: $349,345Net Income 2012: $5822012Revenue 2014: $317,827Expenses 2014: $321,331Net Income 2014: -$3,5042014Revenue 2016: $453,068Expenses 2016: $454,835Net Income 2016: -$1,7672016Revenue 2017: $525,078Expenses 2017: $511,401Net Income 2017: $13,6772017Revenue 2018: $490,320Expenses 2018: $503,891Net Income 2018: -$13,5712018Revenue 2019: $523,829Expenses 2019: $518,872Net Income 2019: $4,9572019Revenue 2021: $408,403Expenses 2021: $439,008Net Income 2021: -$30,6052021Revenue 2022: $399,061Expenses 2022: $405,831Net Income 2022: -$6,7702022Revenue 2023: $401,891Expenses 2023: $476,226Net Income 2023: -$74,3352023Revenue 2024: $627,641Expenses 2024: $548,034Net Income 2024: $79,6072024

Highlighted filing

2021

Revenue$408,403
Expenses$439,008
Net Income-$30,605
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Sep 6, 2022
Return Version
2021v4.1
Gross Receipts
$408,403
Mission and Program Overview

Mission

To restore men to dignity, productivity and responsibility; to remove homeless veterans from the streets or habitation unfit for humans and into a safe and suitable residential environment with enough supportive services to meet their basic needs and facilitate the improvement of their health.

Balance Sheet Detail
LineBeginningEndChange
Assets
Loans From Officers Directors$36,738$49,738▲ $13,000
Cash and Non-Interest-Bearing Accounts$1,377$2,142▲ $765
Total Assets$1,377$2,142▲ $765
Liabilities
Accounts Payable and Accrued Expenses-$18,370-
Total Liabilities$36,738$68,108▲ $31,370
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-35,361$-65,966▼ $30,605
Total Net Assets Fund Balance$-35,361$-65,966▼ $30,605
Total Liabilities and Net Assets / Fund Balance$1,377$2,142▲ $765
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kinwood DevoreExecutive DirectorFT$48,000$48,000

Board Members and Trustees

NameTitle
Derrick CarbinPresident
Bruce NashVice President
Bwana SparksDirector
Haywood Broussard to 621Director
Theris Coats From 621Director
Terry KerryTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$35,361
Program Service Revenue
$373,042
Investment Income
$0
Other Revenue
$0
All Other Contributions
$20,361
Change in Net Assets
$-30,605
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$277,583
Other Expenses$161,425
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$129,590$97,231$0$226,821
Occupancy$137,557$177$0$137,734
Current Officers, Directors, Trustees, and Key Employees$36,000$12,000$0$48,000
Insurance$7,244$0$0$7,244
Office Expenses$4,352$1,385$0$5,737
Other Employee Benefits$1,657$1,105$0$2,762
Other Expenses$1,870$0$0$1,870
Fees for Services Accounting$0$1,163$0$1,163
Fees for Services Other$391$0$0$391
Total Functional Expenses$325,081$113,927$0$439,008
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Kathy CarbinSpouse of Board PresidentContract Payment for ServicesNo$7,500

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$36,738$49,738▲ $13,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
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
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Metropolitan Fresh Start House
EIN
94-3312823
Phone
4152422412
Address
PO Box 12190, San Francisco, CA 94112

Signing Officer

Name
Kearney Rod
Title
Administrator
Phone
4152422412
Signed
2022-09-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kearney Rod
Formed
1997
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
4
Employees
0
Volunteers
8

Preparer

Firm
Allison Duffy An Accountancy Corporation
Address
17760 Monterey Rd Ste F, Morgan Hill, CA 95037
Preparer
Allison Duffy
Phone
4088436419
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

The 990 is prepared by a cpa and reviewed by the administrator, the executive director, or the treasurer. The officers of the board of directors conduct a detailed review of the return, and then it is filed with the irs. All board members will receive a copy of the return.

Pt VI, Line 19

The corporation shall make the articles, bylaws, a copy of this 990 tax return, and any other governing documents open to public inspection. The public may submit a written request for these documents to po box 12190, san francisco, ca 94112. The organization will respond to all written requests within 30 days.

Pt VI, Line 15A

Executive level compensation is determined and approved by the board of directors. Market comparatives are obtained for the role under review. This information is taken in consideration with the organizations's budget and an amount is agreed upon by the board.

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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0525078
IRS990ScheduleA/Total509Grp/TotalAmt02397789
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02397789
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0KATHY CARBIN
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0SPOUSE OF BOARD PRESIDENT
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt07500
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0CONTRACT PAYMENT FOR SERVICES
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt013000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt128738
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt28000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd1true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd2true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd1false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd2false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0WORKING CAPITAL
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt1WORKING CAPITAL
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt2WORKING CAPITAL
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd1X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd2X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt09000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt123738
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt24000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0DERRICK CARBIN
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm1SAM DEVORE
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm2ROD KEARNEY
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0PRESIDENT
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt1CONTRACTOR
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt2CONTRACTOR
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd1false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd2false
IRS990ScheduleL/TotalBalanceDueAmt049738
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 IS PREPARED BY A CPA AND REVIEWED BY THE ADMINISTRATOR, THE EXECUTIVE DIRECTOR, OR THE TREASURER. THE OFFICERS OF THE BOARD OF DIRECTORS CONDUCT A DETAILED REVIEW OF THE RETURN, AND THEN IT IS FILED WITH THE IRS. ALL BOARD MEMBERS WILL RECEIVE A COPY OF THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CORPORATION SHALL MAKE THE ARTICLES, BYLAWS, A COPY OF THIS 990 TAX RETURN, AND ANY OTHER GOVERNING DOCUMENTS OPEN TO PUBLIC INSPECTION. THE PUBLIC MAY SUBMIT A WRITTEN REQUEST FOR THESE DOCUMENTS TO PO BOX 12190, SAN FRANCISCO, CA 94112. THE ORGANIZATION WILL RESPOND TO ALL WRITTEN REQUESTS WITHIN 30 DAYS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EXECUTIVE LEVEL COMPENSATION IS DETERMINED AND APPROVED BY THE BOARD OF DIRECTORS. MARKET COMPARATIVES ARE OBTAINED FOR THE ROLE UNDER REVIEW. THIS INFORMATION IS TAKEN IN CONSIDERATION WITH THE ORGANIZATIONS'S BUDGET AND AN AMOUNT IS AGREED UPON BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15a
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01377
IRS990/TotalAssetsEOYAmt02142
IRS990/TotalAssetsGrp/BOYAmt01377
IRS990/TotalAssetsGrp/EOYAmt02142
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt035361
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0113927
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0325081
IRS990/TotalFunctionalExpensesGrp/TotalAmt0439008
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt036738
IRS990/TotalLiabilitiesEOYAmt068108
IRS990/TotalLiabilitiesGrp/BOYAmt036738
IRS990/TotalLiabilitiesGrp/EOYAmt068108
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-35361
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-65966
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0325081
IRS990/TotalProgramServiceRevenueAmt0373042
IRS990/TotalReportableCompFromOrgAmt048000
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0373042
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0408403
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt08
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01377
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02142
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 12190
IRS990/USAddress/CityNm0SAN FRANCISCO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd094112
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0https://metropolitanfreshstart.org/
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KEARNEY ROD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0ADMINISTRATOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04152422412
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-09-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Metropolitan Fresh Start House
ReturnHeader/Filer/BusinessNameControlTxt0METR
ReturnHeader/Filer/EIN0943312823
ReturnHeader/Filer/PhoneNum04152422412
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 12190
ReturnHeader/Filer/USAddress/CityNm0San Francisco
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094112
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0872188872
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Allison Duffy An Accountancy Corporation
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt017760 Monterey Rd Ste F
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Morgan Hill
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd095037

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.14$1.23$1.09$6.28$5.48$0.80
2023Detailed filing. Detailed filing data is available for this year.$0.05$1.93$1.89$4.02$4.76$0.74
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.45$1.18$0.73$3.99$4.06$0.07
2021Detailed filing. Detailed filing data is available for this year.$0.02$0.68$0.66$4.08$4.39$0.31
2019Summary only. Only limited summary data is available for this year.$0.06$0.00$0.06$5.24$5.19$0.05
2018Summary only. Only limited summary data is available for this year.$0.01$0.00$0.01$4.90$5.04$0.14
2017Summary only. Only limited summary data is available for this year.$0.15$0.00$0.15$5.25$5.11$0.14
2016Summary only. Only limited summary data is available for this year.$0.01$0.00$0.01$4.53$4.55$0.02
2014Summary only. Only limited summary data is available for this year.$0.05$0.00$0.05$3.18$3.21$0.04
2012Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$3.50$3.49$0.01
2011Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$2.75$2.66$0.09
2010Summary only. Only limited summary data is available for this year.$6.03$0.00$6.03$3.72$3.65$0.07
2009Summary only. Only limited summary data is available for this year.$6.03$0.00$6.03$4.57$4.32$0.24