Civic Intelligence

Sacramento Steps Forward

EIN 27-4907397 • 501(c)3 • Sacramento, CA

Profile

To ensure that individuals and families experiencing homelessness or the risk of homelessness are able to access housing services and resources on their path to economic stability.

2150 River Plaza Drive 385Sacramento, CA 95833

www.sacramentostepsforward.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

51st percentile

0.22x

Higher debt load relative to assets than 51% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

43rd percentile

0.22x

Higher debt load relative to revenue than 43% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

10th percentile

-24%

Higher net margin than 10% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

85th percentile

23%

Faster asset growth than 85% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2022 to 2024

Revenue Growth

55th percentile

9.2%

Faster revenue growth than 55% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2022 to 2024

Assets

Up

$24,466,304

Up $8,213,590 (+51%) from 2022

Liabilities

Up

$5,410,575

Up $2,307,151 (+74%) from 2022

Net Assets

Up

$19,055,729

Up $5,906,439 (+45%) from 2022

Revenue

Up

$24,261,724

Up $3,930,450 (+19%) from 2022

Expenses

Up

$30,157,356

Up $10,197,880 (+51%) from 2022

Net Income

Down

-$5,895,632

Down $6,267,430 (-1686%) from 2022

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$30M$20M$10M$0Assets 2014: $449,828Liabilities 2014: $271,868Net Assets 2014: $177,9602014Assets 2015: $1,861,531Liabilities 2015: $348,912Net Assets 2015: $1,512,6192015Assets 2016: $1,204,959Liabilities 2016: $631,015Net Assets 2016: $573,9442016Assets 2017: $1,402,620Liabilities 2017: $259,514Net Assets 2017: $1,143,1062017Assets 2018: $4,071,334Liabilities 2018: $3,050,864Net Assets 2018: $1,020,4702018Assets 2019: $3,544,879Liabilities 2019: $2,282,464Net Assets 2019: $1,262,4152019Assets 2020: $9,271,126Liabilities 2020: $1,848,601Net Assets 2020: $7,422,5252020Assets 2021: $15,140,259Liabilities 2021: $1,770,652Net Assets 2021: $13,369,6092021Assets 2022: $16,252,714Liabilities 2022: $3,103,424Net Assets 2022: $13,149,2902022Assets 2024: $24,466,304Liabilities 2024: $5,410,575Net Assets 2024: $19,055,7292024

Highlighted filing

2024

Assets$24,466,304
Liabilities$5,410,575
Net Assets$19,055,729

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$40M$30M$20M$10M$0-$10MRevenue 2014: $7,986,637Expenses 2014: $7,637,322Net Income 2014: $349,3152014Revenue 2015: $13,014,227Expenses 2015: $11,679,568Net Income 2015: $1,334,6592015Revenue 2016: $14,045,500Expenses 2016: $14,984,175Net Income 2016: -$938,6752016Revenue 2017: $14,309,325Expenses 2017: $13,740,163Net Income 2017: $569,1622017Revenue 2018: $13,735,976Expenses 2018: $13,858,612Net Income 2018: -$122,6362018Revenue 2019: $26,322,040Expenses 2019: $26,080,095Net Income 2019: $241,9452019Revenue 2020: $22,291,647Expenses 2020: $16,131,537Net Income 2020: $6,160,1102020Revenue 2021: $24,231,781Expenses 2021: $18,071,589Net Income 2021: $6,160,1922021Revenue 2022: $20,331,274Expenses 2022: $19,959,476Net Income 2022: $371,7982022Revenue 2024: $24,261,724Expenses 2024: $30,157,356Net Income 2024: -$5,895,6322024

Highlighted filing

2024

Revenue$24,261,724
Expenses$30,157,356
Net Income-$5,895,632

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$27,321,785
Mission and Program Overview

Mission

The Organization's mission is to ensure that individuals and families experiencing homelessness or the risk of homelessness are able to access housing services and resources on their path to economic stability. The Organization is the lead agency for the Sacramento Homeless Continuum of Care and administers and oversees grants for homeless related programs in Sacramento County which are received from the U.S. Department of Housing and Urban Development (HUD) and are passed through to various non-profit organizations as sub-grants. The Continuum of Care Program is designed by HUD to promote community-wide commitment to the goal of ending homelessness. Since becoming the lead agency in the Continuum of Care in 2011, the annual level of grant funding provided to the Sacramento community by HUD has increased by five million dollars. This funding supports twenty-two permanent supportive housing programs and retains housing and supportive services for people who were previously homeless.

To end homelessness through leadership, convening partners, data-driven best practices, and improving system performance.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$18,700,008$13,460,598▼ $5,239,410
Accounts Receivable$4,185,489$5,832,625▲ $1,647,136
Investments in Publicly Traded Securities$4,658,970$4,965,359▲ $306,389
Prepaid Expenses and Deferred Charges$65,090$55,958▼ $9,132
Land, Buildings, and Equipment, Net$39,171$19,327▼ $19,844
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$27,900,600$24,466,304▼ $3,434,296
Other Assets Total$251,872$132,437▼ $119,435
Liabilities
Grants Payable$1,260,230$3,711,192▲ $2,450,962
Accounts Payable and Accrued Expenses$991,079$1,555,348▲ $564,269
Other Liabilities$279,660$144,035▼ $135,625
Total Liabilities$2,530,969$5,410,575▲ $2,879,606
Net Assets / Fund Balance
Net Assets With Donor Restrictions$13,103,739$17,281,149▲ $4,177,410
Net Assets Without Donor Restrictions$12,265,892$1,774,580▼ $10,491,312
Total Net Assets Fund Balance$25,369,631$19,055,729▼ $6,313,902
Total Liabilities and Net Assets / Fund Balance$27,900,600$24,466,304▼ $3,434,296

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$19,327$79,885$99,212
Equipment-$42,843$42,843
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lisa R BatesCEOFT$211,327$10,900$222,227
Rachel WicklandDeputy CEOFT$151,375$10,763$161,564
Roseanne LopezChief Admin OffFT$151,375$4,140$156,089
Michael J ColtonCFOFT$135,450$12,523$147,973
Trent SimmonsData & AnalyticsFT$126,146$12,806$138,952
Michele WattsPlanning officerFT$125,911$11,284$137,195
Kimberly WintersComm Impact DirectorFT$125,573$6,146$131,719
Peter BellPlanning DirectorFT$116,054$8,073$124,127

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
BitfocusHMIS Database ServicesPO Box 104600, Pasadena, CA 91189$484,365
Murphy Austin Adams Schoenfeld LLPLegal Services555 Capitol Mall Suite 850, Sacramento, CA 95814$154,580
Apex Technology Management LLCIT Services310 Hemsted Drive Suite 300, redding, CA 96002$149,521
Riphagen ConsultingConsulting3031 Rockford Way, Sacramento, CA 95833$133,575
Roth Staffing Companies LPStaffing Services450 N State College Boulevard, Orange, CA 92868$123,769
Revenue and Support

Revenue Composition

Contributions and Grants
$23,593,137
Program Service Revenue
$0
Investment Income
$661,503
Other Revenue
$7,084
All Other Contributions
$1,456,956
Change in Net Assets
$-5,895,632

Audited Revenue Reconciliation

Revenue per Audited Statements
$24,261,724
Revenue Not Reported on Form 990
$226,840
Total Revenue per Audited Statements
$24,488,564
Total Revenue per Form 990
$24,261,724
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$14,469,254
Other Expenses$9,976,600
Salaries, Compensation, and Employee Benefits$5,711,502
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$14,469,254--$14,469,254
Other Salaries and Wages$3,326,825$796,521-$4,123,346
Fees for Services Other$1,127,698$154,306-$1,282,004
Current Officers, Directors, Trustees, and Key Employees$550,804$137,589-$688,393
Other Employee Benefits$409,431$76,979-$486,410
Payroll Taxes$298,262$70,299-$368,561
All Other Expenses$167,227$117,504-$284,731
Other Expenses$98,686$64,253-$162,939
Fees for Services Legal$62,792$92,062-$154,854
Occupancy-$144,813-$144,813
Pension Plan Contributions$13,354$31,438-$44,792
Information Technology$27,377$14,425-$41,802
Insurance-$34,103-$34,103
Travel$21,375$12,425-$33,800
Office Expenses$10,385$15,893-$26,278
Depreciation Depletion-$19,843-$19,843
Total Functional Expenses$28,285,386$1,871,970$0$30,157,356

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$30,157,356
Total Expenses per Audited Statements$30,157,356
Total Expenses per Form 990$30,157,356
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Shelter IncConcord, CA-Homeless services$4,666,931
Lutheran Social ServicesConcord, CA-Homeless services$4,411,343
SaehcSacramento, CA-Homeless services$4,294,898
Lao Family Community DevOakland, CA-Homeless services$340,111
Sacramento Cottage HousingSacramento, CA-Homeless services$303,587
My Sisters HouseSacramento, CA-Homeless services$250,923
Waking the VillageSacramento, CA-Homeless services$107,979
Bridging Initiatives InternatCitrus Heights, CA-Homeless services$51,651
Community Link Capital RegionSacramento, CA-Homeless services$41,831
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
Lease Liability$144,035
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 35% controlled entity
No
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, Part VI, Section B, Line 11B

An independent certified public accounting firm prepares the Form 990. Initial drafts are reviewed by the organizations CFO and controller. The final draft is presented for review, comment and approval to the board of directors at their annual board meeting.

Form 990, Part VI, Section B, Line 12C

All staff are subject to a conflict of interest policy incorporated into the personnel plan. Adherence to and monitoring of the policy is the responsibility of each employee, their supervisor and the human-resources department. In addition, all officers, board members and senior staff are subject to an additional conflict of interest and conflict of loyalty policy requiring annual reporting by each person and periodic reviews by internal or external parties.

Form 990, Part VI, Section B, Line 15A

Salaries are reviewed and approved by the board annually as part of the budgeting process.

Form 990, Part VI, Section B, Line 15B

Salaries are reviewed and approved by the board annually as part of the budgeting process.

Form 990, Part VI, Section C, Line 19

Governing documents, policies and financial statements are made available upon request.

Filing and Contact Details

Filer

Filer Name
Sacramento Steps Forward
EIN
27-4907397
Phone
9165779770
Address
2150 River Plaza Drive 385, Sacramento, CA 95833

Signing Officer

Name
Lisa R Bates
Title
CEO
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lisa R Bates
Formed
2011
Legal Domicile
CA
Voting Board Members
12
Independent Board Members
12
Employees
67
Volunteers
613

Preparer

Firm
MUN CPAs LLP
Address
2901 Douglas Blvd, Roseville, CA 95661
Preparer
Bradley J Bartells CPA
Phone
9167744208
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

The Organization is exempt from federal and state income taxes under the Internal Revenue Code Section 501(c)(3) and Section 23701(d) of the California Revenue and Taxation Code. Accordingly, no provision for income taxes has been included.The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the Organization may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the Organization and various positions related to the potential sources of unrelated business taxable income (UBIT). The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities at December 31, 2024 and 2023.

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IRS990/Form990PartVIISectionAGrp/PersonNm0Lisa R Bates
IRS990/Form990PartVIISectionAGrp/PersonNm1Rachel Wickland
IRS990/Form990PartVIISectionAGrp/PersonNm2Roseanne Lopez
IRS990/Form990PartVIISectionAGrp/PersonNm3Michael J Colton
IRS990/Form990PartVIISectionAGrp/PersonNm4Trent Simmons
IRS990/Form990PartVIISectionAGrp/PersonNm5Michele Watts
IRS990/Form990PartVIISectionAGrp/PersonNm6Kimberly Winters
IRS990/Form990PartVIISectionAGrp/PersonNm7Peter Bell
IRS990/Form990PartVIISectionAGrp/PersonNm8Erin Johansen
IRS990/Form990PartVIISectionAGrp/PersonNm9Ashley Brand
IRS990/Form990PartVIISectionAGrp/PersonNm10Amber Kemp
IRS990/Form990PartVIISectionAGrp/PersonNm11A Jonathan Porteus PhD
IRS990/Form990PartVIISectionAGrp/PersonNm12David Husid
IRS990/Form990PartVIISectionAGrp/PersonNm13Pamela Maxwell
IRS990/Form990PartVIISectionAGrp/PersonNm14Cassandra Jennings
IRS990/Form990PartVIISectionAGrp/PersonNm15Alissa Ko
IRS990/Form990PartVIISectionAGrp/PersonNm16Angela Upshaw
IRS990/Form990PartVIISectionAGrp/PersonNm17Ashleigh Martinez
IRS990/Form990PartVIISectionAGrp/PersonNm18Rachael Brown
IRS990/Form990PartVIISectionAGrp/PersonNm19Brian Heller de Leon
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IRS990/MissionDesc0The Organization's mission is to ensure that individuals and families experiencing homelessness or the risk of homelessness are able to access housing services and resources on their path to economic stability. The Organization is the lead agency for the Sacramento Homeless Continuum of Care and administers and oversees grants for homeless related programs in Sacramento County which are received from the U.S. Department of Housing and Urban Development (HUD) and are passed through to various non-profit organizations as sub-grants. The Continuum of Care Program is designed by HUD to promote community-wide commitment to the goal of ending homelessness. Since becoming the lead agency in the Continuum of Care in 2011, the annual level of grant funding provided to the Sacramento community by HUD has increased by five million dollars. This funding supports twenty-two permanent supportive housing programs and retains housing and supportive services for people who were previously homeless.
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