Civic Intelligence

People First of Santa Cruz County

EIN 38-4102254 • 501(c)3 • Santa Cruz, CA

Pub. 78 Eligible990-N CoverageNTEE L80

Profile

To ensure housing for all by uniting the community, forming partnerships, inspiring advocacy and providing services

PO Box 7120Santa Cruz, CA 95061-7120

peoplefirstscc.org

Siviq Scores

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

Liabilities / Assets

61st percentile

0.82x

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

NTEE L • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

30th percentile

0.24x

Higher debt load relative to revenue than 30% of similar nonprofits.

NTEE L • $1M-$5M nonprofits • Source year 2024

Net Margin

63rd percentile

3.9%

Higher net margin than 63% of similar nonprofits.

NTEE L • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

54th percentile

$74,880

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 5.0% of source-year revenue.

NTEE L • $1M-$5M nonprofits • Source year 2024

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Assets

$446,070

No earlier filing loaded for comparison.

Liabilities

$364,334

No earlier filing loaded for comparison.

Net Assets

$81,736

No earlier filing loaded for comparison.

Revenue

$1,503,532

No earlier filing loaded for comparison.

Expenses

$1,444,809

No earlier filing loaded for comparison.

Net Income

$58,723

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2024: $446,070Liabilities 2024: $364,334Net Assets 2024: $81,7362024

Highlighted filing

2024

Assets$446,070
Liabilities$364,334
Net Assets$81,736

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0Revenue 2024: $1,503,532Expenses 2024: $1,444,809Net Income 2024: $58,7232024

Highlighted filing

2024

Revenue$1,503,532
Expenses$1,444,809
Net Income$58,723

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Aug 1, 2025
Return Version
2023v6.0
Gross Receipts
$1,503,532
Mission and Program Overview

Mission

To ensure housing for all by uniting the community, forming partnerships, inspiring advocacy and providing services

To ensure housing for all by uniting the community, forming partnerships, inspiring advocacy and providing services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$11,635$329,147▲ $317,512
Cash and Non-Interest-Bearing Accounts$12,492$107,160▲ $94,668
Inventories for Sale or Use$0$5,663▲ $5,663
Other Notes and Loans Receivable, Net$0$4,100▲ $4,100
Savings and Temporary Cash Investments$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Land, Buildings, and Equipment, Net$0--
Intangible Assets$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$24,127$446,070▲ $421,943
Other Assets Total$0$0→ $0
Liabilities
Deferred Revenue$0$200,888▲ $200,888
Accounts Payable and Accrued Expenses$0$132,480▲ $132,480
Unsecured Notes Loans Payable$0$24,975▲ $24,975
Other Liabilities$0$5,991▲ $5,991
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$364,334▲ $364,334
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$23,141$80,808▲ $57,667
Net Assets With Donor Restrictions$986$928▼ $58
Total Net Assets Fund Balance$24,127$81,736▲ $57,609
Total Liabilities and Net Assets / Fund Balance$24,127$446,070▲ $421,943
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Rebecca CooperProgram ManagerFT$74,880$74,880
Katayun SalehiDirector of AdministrationFT$66,151$66,151
Evan MorrisonExecutive DirectorFT$42,076$42,076
Maile EarnestDirector of OperationsFT$39,853$39,853
Matthew BarnettProgram ManagerFT$35,950$35,950
Heather MorottiHuman ResourcesFT$29,996$29,996
Jessica StarkesProgram ManagerFT$29,527$29,527
Christina TharpAccountantFT$28,205$28,205
Revenue and Support

Revenue Composition

Contributions and Grants
$31,015
Program Service Revenue
$1,472,517
Investment Income
$0
Other Revenue
$0
All Other Contributions
$30,199
Change in Net Assets
$58,723
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$957,055
Other Expenses$487,754
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$585,819$0$0$585,819
Current Officers, Directors, Trustees, and Key Employees$224,583$0$0$224,583
Insurance$142,505$0$0$142,505
Payroll Taxes$83,405$0$0$83,405
Other Employee Benefits$63,248$0$0$63,248
Travel$39,486$0$0$39,486
Fees for Services Accounting$38,713$0$0$38,713
Occupancy$33,442$0$0$33,442
Information Technology$16,417$0$0$16,417
Office Expenses$11,224$0$0$11,224
Conferences and Meetings$9,903$0$0$9,903
Fees for Services Management$5,875$0$0$5,875
Other Expenses$4,532$0$0$4,532
Advertising$3,791-$0$3,791
Fees for Services Legal$1,159$0$0$1,159
Interest$548$0$0$548
Fees for Services Other$439$0$0$439
Payments to Affiliates$143$0$0$143
Total Functional Expenses$1,444,809$0$0$1,444,809
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
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
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Total USBank Credit Cards$4,026
CustomerPrepayment$2,000
SCCCU Line of Credit$-35
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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

This is the first time we are submitting this 990 form so there is no process in place at this time. However, we are looking to hire a CPA firm currently who we will engage to review our financial statements and 990 returns with the expectation that we will amend them if necessary.

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

It's a very small circle of nonprofits who deal with homelessness in Santa Cruz County. Our board would immediately be notified if any conflict of interest existed and would take immediate action.

Form 990, Part VI, Section B, Line 15

PART VI - 15b: The pay of our Executive Director, officers and key employees is determined in part by a comprehensive review of publicly available data of similar roles in our geographic region as well as via informal conversations with people in similar roles at other organizations.

Form 990, Part VI, Section C, Line 19

PART VI - 19: All documents are available upon request

Filing and Contact Details

Filer

Filer Name
People First of Santa Cruz County
EIN
38-4102254
Phone
3157197635
Address
PO Box 7120, Santa Cruz, CA 95061-7120

Signing Officer

Name
Evan Morrison
Title
Executive Director
Phone
4087619930
Signed
2025-08-01

Organization Details

Principal Officer
Evan Morrison
Formed
2018
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
6
Employees
149
Volunteers
5
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 2

PART VI - 15b: The pay of our Executive Director, officers and key employees is determined in part by a comprehensive review of publicly available data of similar roles in our geographic region as well as via informal conversations with people in similar roles at other organizations. PART VI - 19: All documents are available upon request PART VI - 20: Director of Administration, Katayun Salehi ph#217-778-7764 and Accountant, Christina Joy Tharp ph#315-719-7635. Both are available by mail at PO Box 7120, Santa Cruz, CA 95061-7120. PART VII - SECTION A - 1a: Our W2 amounts will differ from our fiscal year amounts because our W2s are on calendar year 2024 while our fiscal year is 10/01/2023 - 09/30/2024. PART III - Q2: We began work with Central California Alliance for Health on January 1, 2024 (Part III - 4b) and we took control the Armory program (Part III - 4a) on July 1, 2024. PART III - Q3: We also took control of the RVSP program on July 1, 2024 (Part III - 4c) which we'd operated as a contractor before. PART III - 4d: Extreme Weather Shelter: Every winter season, People First operates 3 temporary, popup shelters throughout the County that provide hundreds of people experiencing homelessness with a warm and welcoming place to rest in the evening. From enjoying a hot drink and food on a cold night to escaping from the rain, our guests are always met with dignity and compassion by our Extreme Weather Shelter team. Code: 624200 Expenses: $164,388.92 Revenue: $210,580.56 The Free Guide: A compilation of free resources including Vet services, Meals, Youth resources, Housing lists, free phones, health, dental & optical care services, Pet food & supplies, Community action boards, Storm assistance, Behavior health assistance, Addiction treatments, Sober living environments, MAT resources, Diaper banks, Youth leadership groups, Birth & postpartum services, Suicide loss survivor groups, Students in Transition resources, & Mental health crisis resources. Code: 511140 Expenses: $50,814.95 Revenue: $29,476.28 Just Places: Early stages of housing program. Code: 624200 Expenses $1,971.43 Revenue $2,564.00

Raw XML AppendixShowing 400 of 621 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt00
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt00
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt00
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/BOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/BOYAmt00
IRS990/LegalDomicileStateCd0CA
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt00
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt00
IRS990/LessRentalExpensesGrp/PersonalAmt00
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt00
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO ENSURE HOUSING FOR ALL BY UNITING THE COMMUNITY, FORMING PARTNERSHIPS, INSPIRING ADVOCACY AND PROVIDING SERVICES
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt00
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt00
IRS990/NetAssetsOrFundBalancesBOYAmt024127
IRS990/NetAssetsOrFundBalancesEOYAmt081736
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt00
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetGainOrLossInvestmentsGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncomeFromGamingGrp/ExclusionAmt00
IRS990/NetIncomeFromGamingGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncomeOrLossGrp/ExclusionAmt00
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt00
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt023141
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt080808
IRS990/NoncashContributionsAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt00
IRS990/OccupancyGrp/ManagementAndGeneralAmt00
IRS990/OccupancyGrp/ProgramServicesAmt033442
IRS990/OccupancyGrp/TotalAmt033442
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt00
IRS990/OfficeExpensesGrp/ProgramServicesAmt011224
IRS990/OfficeExpensesGrp/TotalAmt011224
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt063248
IRS990/OtherEmployeeBenefitsGrp/TotalAmt063248
IRS990/OtherExpensesGrp/Desc0Program Expenses
IRS990/OtherExpensesGrp/Desc1Payroll Processing Fees
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ProgramServicesAmt0179577
IRS990/OtherExpensesGrp/ProgramServicesAmt14532
IRS990/OtherExpensesGrp/TotalAmt0179577
IRS990/OtherExpensesGrp/TotalAmt14532
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt05991
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0585819
IRS990/OtherSalariesAndWagesGrp/TotalAmt0585819
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt04100
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/FundraisingAmt00
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt00
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt0143
IRS990/PaymentsToAffiliatesGrp/TotalAmt0143
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt00
IRS990/PayrollTaxesGrp/ProgramServicesAmt083405
IRS990/PayrollTaxesGrp/TotalAmt083405
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0EVAN MORRISON
IRS990/PriorPeriodAdjustmentsAmt0-1114
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0624200
IRS990/ProgramServiceRevenueGrp/BusinessCd1624100
IRS990/ProgramServiceRevenueGrp/BusinessCd2624200
IRS990/ProgramServiceRevenueGrp/BusinessCd3624200
IRS990/ProgramServiceRevenueGrp/Desc0Armory
IRS990/ProgramServiceRevenueGrp/Desc1CCAH
IRS990/ProgramServiceRevenueGrp/Desc2Extreme Weather Shelter
IRS990/ProgramServiceRevenueGrp/Desc3RV Safe Parking
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/ExclusionAmt20
IRS990/ProgramServiceRevenueGrp/ExclusionAmt30
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0678479
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1385291
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2210581
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3198166
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0678479
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1385291
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2210581
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3198166
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt20
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt30
IRS990/ProgSrvcAccomActy2Grp/Desc0Outreach Based Case Management helps those experiencing homelessness pursue permanent housing solutions, access to community health & financial resources, provides housing navigation & supportive services to help individuals & families lead more stable lives. Health Care Navigators are focused on breaking down traditional walls of health care, extending beyond hospitals & health care settings into communities; Introducing a better way to coordinate health care; and providing high-need members with in-person care management where they live. Case Managers focus on providing services that help address members' health-related social needs, help them live healthier lives, & avoid higher, costlier levels of care. These include: Support to secure and maintain housing. Access to resources to support short term recovery. A variety of other community-based services.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0450761
IRS990/ProgSrvcAccomActy2Grp/GrantAmt00

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