Civic Intelligence

Sierra Mental Wellness Group

990 • Fiscal year 2015 • EIN 23-7249387

Jul 01, 2014 to Jun 30, 2015 • Filed on Feb 29, 2016

333 Sunrise Avenue 701Roseville, CA 95661

(916) 783-5207

Siviq Scores

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

Liabilities / Assets

84th percentile

0.68x

Higher debt load relative to assets than 84% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

46th percentile

0.09x

Higher debt load relative to revenue than 46% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

26th percentile

-5.9%

Higher net margin than 26% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

65th percentile

$90,651

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 3.9% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

19th percentile

-6.3%

Faster asset growth than 19% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

36th percentile

-1.3%

Faster revenue growth than 36% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Down

$297,475

Down $20,017 (-6.3%) from 2014

Net Assets

Down

$93,771

Down $136,437 (-59%) from 2014

Liabilities

Up

$203,704

Up $116,420 (+133%) from 2014

Revenue

Down

$2,317,497

Down $30,099 (-1.3%) from 2014

Expenses

Up

$2,453,934

Up $250,569 (+11%) from 2014

Net Income

Down

-$136,437

Down $280,668 (-195%) from 2014

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2012: $216,692Liabilities 2012: $207,311Net Assets 2012: $9,3812012Assets 2013: $194,404Liabilities 2013: $108,427Net Assets 2013: $85,9772013Assets 2014: $317,492Liabilities 2014: $87,284Net Assets 2014: $230,2082014Assets 2015: $297,475Liabilities 2015: $203,704Net Assets 2015: $93,7712015Assets 2016: $426,589Liabilities 2016: $253,986Net Assets 2016: $172,6032016Assets 2017: $548,841Liabilities 2017: $327,484Net Assets 2017: $221,3572017Assets 2018: $734,803Liabilities 2018: $416,010Net Assets 2018: $318,7932018Assets 2019: $866,517Liabilities 2019: $464,342Net Assets 2019: $402,1752019Assets 2020: $2,062,723Liabilities 2020: $1,658,217Net Assets 2020: $404,5062020Assets 2021: $2,196,413Liabilities 2021: $550,063Net Assets 2021: $1,646,3502021Assets 2022: $2,210,354Liabilities 2022: $708,121Net Assets 2022: $1,502,2332022Assets 2023: $2,058,622Liabilities 2023: $635,794Net Assets 2023: $1,422,8282023Assets 2024: $2,782,169Liabilities 2024: $1,203,737Net Assets 2024: $1,578,4322024

Highlighted filing

2015

Assets$297,475
Liabilities$203,704
Net Assets$93,771

Operations Trend

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

$15M$10M$5.0M$0-$5.0MExpenses 2012: $2,374,5532012Expenses 2013: $2,059,2662013Revenue 2014: $2,347,596Expenses 2014: $2,203,365Net Income 2014: $144,2312014Revenue 2015: $2,317,497Expenses 2015: $2,453,934Net Income 2015: -$136,4372015Revenue 2016: $3,714,838Expenses 2016: $3,636,006Net Income 2016: $78,8322016Revenue 2017: $4,473,470Expenses 2017: $4,424,716Net Income 2017: $48,7542017Revenue 2018: $5,153,915Expenses 2018: $5,056,479Net Income 2018: $97,4362018Revenue 2019: $6,675,312Expenses 2019: $6,591,929Net Income 2019: $83,3832019Revenue 2020: $6,917,787Expenses 2020: $6,915,456Net Income 2020: $2,3312020Revenue 2021: $8,234,132Expenses 2021: $6,992,288Net Income 2021: $1,241,8442021Revenue 2022: $7,022,377Expenses 2022: $7,166,494Net Income 2022: -$144,1172022Revenue 2023: $7,211,679Expenses 2023: $7,291,084Net Income 2023: -$79,4052023Revenue 2024: $10,761,159Expenses 2024: $10,695,091Net Income 2024: $66,0682024

Highlighted filing

2015

Revenue$2,317,497
Expenses$2,453,934
Net Income-$136,437
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Feb 29, 2016
Return Version
2014v6.0
Gross Receipts
$2,317,497
Mission and Program Overview

Mission

To provide professional and affordable individual, couple and family counseling, crisis services, child and adolescent programs, and substance abuse treatment and prevention to the people in and around placer county california.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$185,685$209,540▲ $23,855
Cash and Non-Interest-Bearing Accounts$100,760$53,508▼ $47,252
Prepaid Expenses and Deferred Charges$16,216$18,158▲ $1,942
Land, Buildings, and Equipment, Net$2,154$6,162▲ $4,008
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$317,492$297,475▼ $20,017
Other Assets Total$12,677$10,107▼ $2,570
Liabilities
Accounts Payable and Accrued Expenses$87,284$103,704▲ $16,420
Other Liabilities-$100,000-
Total Liabilities$87,284$203,704▲ $116,420
Net Assets / Fund Balance
Unrestricted Net Assets$230,208$93,771▼ $136,437
Total Net Assets Fund Balance$230,208$93,771▼ $136,437
Total Liabilities and Net Assets / Fund Balance$317,492$297,475▼ $20,017

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$6,162$36,073$42,235
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jon KerschnerExecutive DirectorFT$82,643$8,008$90,651

Board Members and Trustees

NameTitle
Don HutchinsonPast President
Julia ArnoldPresident
Catherine RoddickVice President
Greg KasnerSecretary
Paul CarlsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,212,068
Program Service Revenue
$105,427
Investment Income
$2
Other Revenue
$0
All Other Contributions
$6,222
Change in Net Assets
$-136,437

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,317,497
Total Revenue per Audited Statements
$2,317,497
Total Revenue per Form 990
$2,317,497
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,122,668
Other Expenses$331,266
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,415,034$346,618-$1,761,652
Occupancy$145,856$36,464-$182,320
Payroll Taxes$134,143$29,733-$163,876
Other Employee Benefits$92,439$8,840-$101,279
Current Officers, Directors, Trustees, and Key Employees$69,217$16,955-$86,172
Insurance$25,163$6,293-$31,456
Office Expenses$26,483$3,223-$29,706
Fees for Services Other$24,370$3,370-$27,740
Fees for Services Accounting$16,788$4,197-$20,985
Travel$9,037$6,994-$16,031
Pension Plan Contributions$8,843$846-$9,689
Other Expenses$7,628$1,389-$9,017
Information Technology$6,574$1,643-$8,217
Interest-$3,766-$3,766
Depreciation Depletion-$909-$909
Advertising$597$150-$747
Fees for Services Legal$298$74-$372
Total Functional Expenses$1,982,470$471,464$0$2,453,934

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,453,934
Total Expenses per Audited Statements$2,453,934
Total Expenses per Form 990$2,453,934
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

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Line of Credit$100,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
No
Other officer compensation reviewed
No
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, Part VI, Line 11B: Form 990 Review Process

Copy of 990 is provided to the board of directors for their review prior to filing the return.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

The organization regularly and consistently monitor and enforce compliance with the policy on an annual basis and as needed if an issue arises regarding any conflict of interest.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Sierra mental wellness group makes the governing, policies, and financial, documents available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Sierra Mental Wellness Group
EIN
23-7249387
Phone
9167835207
Address
333 SUNRISE AVENUE 701, ROSEVILLE, CA 95661

Signing Officer

Name
Jon Kerschner
Title
Executive Director
Signed
2016-02-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Julia Arnold
Formed
1970
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
87

Preparer

Firm
Grant Bennett Associates
Address
1375 EXPOSITION BLVD STE 230, SACRAMENTO, CA 95815-5115
Preparer
David C Wilson
Phone
9169225109
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IRS990/ProgramServiceRevenueGrp/Desc0ANGER MGMT/DOMESTIC V
IRS990/ProgramServiceRevenueGrp/Desc1GENERAL COUNSELING
IRS990/ProgramServiceRevenueGrp/Desc2OTHER
IRS990/ProgramServiceRevenueGrp/Desc3PERINATAL/SUB ABUSE
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COPY OF 990 IS PROVIDED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW PRIOR TO FILING THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITOR AND ENFORCE COMPLIANCE WITH THE POLICY ON AN ANNUAL BASIS AND AS NEEDED IF AN ISSUE ARISES REGARDING ANY CONFLICT OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SIERRA MENTAL WELLNESS GROUP MAKES THE GOVERNING, POLICIES, AND FINANCIAL, DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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