Civic Intelligence

Sacramento Steps Forward

990 • Fiscal year 2019 • EIN 27-4907397

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 16, 2020

2150 River Plaza DriveSacramento, CA 95833

(916) 577-9770

Siviq Scores

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

Liabilities / Assets

79th percentile

0.64x

Higher debt load relative to assets than 79% of similar nonprofits.

2019 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2019

Liabilities / Revenue

20th percentile

0.09x

Higher debt load relative to revenue than 20% of similar nonprofits.

2019 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2019

Net Margin

40th percentile

0.9%

Higher net margin than 40% of similar nonprofits.

2019 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2019

Top Officer Pay

22nd percentile

$151,947

Higher top officer pay than 22% of similar nonprofits.

Top officer pay equals 0.6% of source-year revenue.

2019 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2019

Asset Growth

4th percentile

-13%

Faster asset growth than 4% of similar nonprofits.

2019 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2018 to 2019

Revenue Growth

94th percentile

92%

Faster revenue growth than 94% of similar nonprofits.

2019 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2018 to 2019

Assets

Down

$3,544,879

Down $526,455 (-13%) from 2018

Net Assets

Up

$1,262,415

Up $241,945 (+24%) from 2018

Liabilities

Down

$2,282,464

Down $768,400 (-25%) from 2018

Revenue

Up

$26,322,040

Up $12,586,064 (+92%) from 2018

Expenses

Up

$26,080,095

Up $12,221,483 (+88%) from 2018

Net Income

Up

$241,945

Up $364,581 (+297%) from 2018

Historical Trend

Balance Sheet Trend

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

$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

2019

Assets$3,544,879
Liabilities$2,282,464
Net Assets$1,262,415

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2019

Revenue$26,322,040
Expenses$26,080,095
Net Income$241,945
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 16, 2020
Return Version
2019v5.0
Gross Receipts
$26,322,040
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 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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$3,199,639$2,480,866▼ $718,773
Cash and Non-Interest-Bearing Accounts$810,386$1,004,163▲ $193,777
Land, Buildings, and Equipment, Net$40,306$28,791▼ $11,515
Prepaid Expenses and Deferred Charges$14,141$24,197▲ $10,056
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$4,071,334$3,544,879▼ $526,455
Other Assets Total$6,862$6,862→ $0
Liabilities
Grants Payable$2,878,374$2,142,822▼ $735,552
Accounts Payable and Accrued Expenses$172,490$139,642▼ $32,848
Total Liabilities$3,050,864$2,282,464▼ $768,400
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,020,470$1,262,415▲ $241,945
Total Net Assets Fund Balance$1,020,470$1,262,415▲ $241,945
Total Liabilities and Net Assets / Fund Balance$4,071,334$3,544,879▼ $526,455

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$28,791$41,020$69,811
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Lisa BateCEOFT$151,947$151,947
Michele WattsCPOFT$91,937$91,937
Rodolfo DavidsonCOOFT$60,025$60,025
Ya Yin IslesCSIFT$28,038$28,038

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$25,931,382
Program Service Revenue
$390,658
Investment Income
$0
Other Revenue
$0
All Other Contributions
$54,455
Change in Net Assets
$241,945

Audited Revenue Reconciliation

Revenue per Audited Statements
$26,322,040
Total Revenue per Audited Statements
$26,322,040
Total Revenue per Form 990
$26,322,040
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$23,233,682
Salaries, Compensation, and Employee Benefits$1,807,443
Other Expenses$1,038,970
Total Fundraising Expense$46,558
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$23,233,682--$23,233,682
Other Salaries and Wages$843,911$296,553$27,816$1,168,280
Fees for Services Other$478,476$65,885$502$544,863
Current Officers, Directors, Trustees, and Key Employees$239,782$84,261$7,903$331,946
Other Employee Benefits$134,537$32,711$1,994$169,242
Payroll Taxes$90,456$28,374$3,748$122,578
Occupancy$80,694$37,191$3,952$121,837
Travel$68,377$23,328$221$91,926
Information Technology$15,290$16,078$325$31,693
Conferences and Meetings$20,949$4,749$97$25,795
Fees for Services Accounting$24,350--$24,350
All Other Expenses$13,354$4,212-$17,566
Fees for Services Legal$6,059$11,166-$17,225
Office Expenses$15,225$1,130-$16,355
Pension Plan Contributions$14,948$449-$15,397
Insurance-$14,956-$14,956
Other Expenses$5,441$8,685-$14,126
Depreciation Depletion$11,515--$11,515
Advertising$60--$60
Total Functional Expenses$25,302,966$730,571$46,558$26,080,095

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$26,080,095
Total Expenses per Audited Statements$26,080,095
Total Expenses per Form 990$26,080,095
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
City of SacramentoSacramento, CA-Homeless services$12,729,412
Next MoveSacramento, CA-Homeless services$3,251,507
Volunteers of AmericaSacramento, CA-Homeless services$2,400,449
Sacramento Self Help HousingSacramento, CA-Homeless services$2,293,664
Lutheran Social ServicesConcord, CA-Homeless services$1,946,144
Sacramento Cottage HousingSacramento, CA-Homeless services$313,133
Wind Youth ServicesSacramento, CA-Homeless services$299,373
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-
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, Line 11B: Form 990 Review Process

A PDF copy of Form 990 is emailed to the Board of Directors prior to its filing with the IRS.

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

Board members and key employees annually disclose any potential conflict of interest.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

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

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

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

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

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, Sacramento, CA 95833

Signing Officer

Name
Lisa Bate
Title
CEO
Signed
2020-11-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lisa Bate
Formed
2011
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
37
Volunteers
900

Preparer

Firm
MANN URRUTIA NELSON CPAs & ASSOC LLP
Address
2901 Douglas Blvd Suite 290, Roseville, CA 95661-3824
Preparer
Bradley J Bartells CPA
Phone
9167744208
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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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IRS990/ProgSrvcAccomActy2Grp/Desc0Supportive Housing ProgramsAs the lead agency addressing homelessness in Sacramento County, Sacramento Steps Forward is responsible for distributing and managing federal funds granted by the United States Department of Housing and Urban Development. The Organization, along with local nonprofit homeless service providers, determines the needs of Sacramento's homeless population and collectively applies for grant funds in order to provide housing and services to individuals and families experiencing homelessness. During 2019, the Organization passed-through $10,513,515 in HUD grants to local nonprofit agencies which helped thousands of individuals move out of emergency shelters and off the street into stable housing. Historically, only 11% of individuals housed by the Continuum of Care have returned to homelessness.The Organization's Supportive Housing Programs target those most vulnerable who need housing and service supports to remain in stable housing and live healthy lives. The target population includes individuals experiencing chronic homelessness as well as people who are inappropriately placed in institutional care settings due to a lack of affordable housing options or inadequate community-based care.Supportive housing is affordable rental housing with no artificial time limits on residency. Rent is adequately subsidized such that extremely low-income tenants pay no more than thirty-percent of their gross monthly income for rent. Individuals are provided with access to immediate, permanent, quality affordable housing without any preconditions or requirements for sobriety or treatment compliance. Residents of supportive housing hold their own leases and have the same rights and responsibilities as any other resident. Supportive programs assertively engage residents and offer services to maximize housing stability, including regular communication with property managers, advocation on behalf of residents, and mediation of conflicts with landlords. Clients have access to a comprehensive array of flexible services including housing stability support, income and benefits support, coordinated health and behavioral health services, twenty-four hour crisis intervention, employment services, diet/nutrition counselors, and recovery/wellness peer support specialists. Services are provided as needed to ensure successful residency and to support recovery and engagement in community life. Programs facilitate full integration into the community by providing direct assistance to tenants around employment, volunteer work, social activities and community building activities.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Outreach NaviagtorsCoordinated Entry System is a coordinated assessment and housing placement system focusing on the chronically homeless. Individuals are placed in permanent supportive housing with appropriate services utilizing an integrated outreach team. Project areas include the central city, oak park and public transportation routes. Neighborhood Connect is a neighborhood-centered outreach effort tailored to the needs of groups of individuals experiencing homelessness in a specific area. The Organization works with neighbors, community groups, businesses, emergency services providers, law enforcement and other stakeholders to identify hot-spots and develop a plan for matching people with services appropriate to their needs. Sacramento Steps Forward Navigators are a professional outreach team who meet clients where they congregate or reside and provide case management to help them end the cycle of homelessness by overcoming barriers and accessing and utilizing programs for which they are eligible.The development and implementation of a Housing Crisis Resolution System (HCRS) by each Continuum of Care is a Federal mandate of HUD. The Organization, in partnership with its public and private partners, has implemented the essential building blocks of the HCRS. Each Navigator is equipped with hand held devices programmed with a vulnerability assessment tool. This assessment tool assists the Organization with prioritizing housing options for the most vulnerable individuals who have the highest barriers to housing.Outreach Naviagtors
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