Civic Intelligence

Stanford Youth Solutions

990 • Fiscal year 2014 • EIN 68-0065690

Jul 01, 2013 to Jun 30, 2014 • Filed on May 14, 2015

8912 Volunteer Lane95826

(916) 344-0199

Siviq Scores

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

Liabilities / Assets

47th percentile

0.21x

Higher debt load relative to assets than 47% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Liabilities / Revenue

54th percentile

0.29x

Higher debt load relative to revenue than 54% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Net Margin

50th percentile

3.0%

Higher net margin than 50% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Top Officer Pay

70th percentile

$239,372

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 2.4% of source-year revenue.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Asset Growth

50th percentile

3.4%

Faster asset growth than 50% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2013 to 2014

Revenue Growth

59th percentile

7.5%

Faster revenue growth than 59% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2012 to 2014

Assets

Up

$13,375,668

Up $443,080 (+3.4%) from 2013

Net Assets

Up

$10,559,679

Up $632,523 (+6.4%) from 2013

Liabilities

Down

$2,815,989

Down $189,443 (-6.3%) from 2013

Revenue

$9,796,901

No earlier filing loaded for comparison.

Expenses

Up

$9,502,751

Up $136,107 (+1.5%) from 2013

Net Income

$294,150

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2010: $12,979,883Liabilities 2010: $3,200,374Net Assets 2010: $9,779,5092010Assets 2011: $13,573,368Liabilities 2011: $3,367,727Net Assets 2011: $10,205,6412011Assets 2012: $12,452,014Liabilities 2012: $2,941,800Net Assets 2012: $9,510,2142012Assets 2013: $12,932,588Liabilities 2013: $3,005,432Net Assets 2013: $9,927,1562013Assets 2014: $13,375,668Liabilities 2014: $2,815,989Net Assets 2014: $10,559,6792014Assets 2015: $13,388,455Liabilities 2015: $2,819,098Net Assets 2015: $10,569,3572015Assets 2016: $13,272,901Liabilities 2016: $2,690,292Net Assets 2016: $10,582,6092016Assets 2017: $12,001,859Liabilities 2017: $1,118,058Net Assets 2017: $10,883,8012017Assets 2018: $12,222,803Liabilities 2018: $1,180,353Net Assets 2018: $11,042,4502018Assets 2019: $13,520,505Liabilities 2019: $1,976,693Net Assets 2019: $11,543,8122019Assets 2020: $23,874,794Liabilities 2020: $4,378,490Net Assets 2020: $19,496,3042020Assets 2021: $28,872,936Liabilities 2021: $4,988,450Net Assets 2021: $23,884,4862021Assets 2022: $24,486,921Liabilities 2022: $3,065,224Net Assets 2022: $21,421,6972022Assets 2023: $24,727,997Liabilities 2023: $5,390,347Net Assets 2023: $19,337,6502023Assets 2024: $25,071,421Liabilities 2024: $4,648,471Net Assets 2024: $20,422,9502024

Highlighted filing

2014

Assets$13,375,668
Liabilities$2,815,989
Net Assets$10,559,679

Operations Trend

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

$40M$30M$20M$10M$0-$10MExpenses 2010: $8,147,1542010Expenses 2011: $8,662,6742011Revenue 2012: $8,470,537Expenses 2012: $8,931,477Net Income 2012: -$460,9402012Expenses 2013: $9,366,6442013Revenue 2014: $9,796,901Expenses 2014: $9,502,751Net Income 2014: $294,1502014Revenue 2015: $10,418,479Expenses 2015: $10,253,732Net Income 2015: $164,7472015Revenue 2016: $11,362,455Expenses 2016: $11,240,496Net Income 2016: $121,9592016Revenue 2017: $11,585,988Expenses 2017: $11,262,561Net Income 2017: $323,4272017Revenue 2018: $11,501,799Expenses 2018: $11,468,329Net Income 2018: $33,4702018Revenue 2019: $12,741,927Expenses 2019: $12,349,949Net Income 2019: $391,9782019Revenue 2020: $30,614,870Expenses 2020: $22,183,364Net Income 2020: $8,431,5062020Revenue 2021: $24,853,875Expenses 2021: $22,698,495Net Income 2021: $2,155,3802021Revenue 2022: $23,571,293Expenses 2022: $22,805,325Net Income 2022: $765,9682022Revenue 2023: $22,183,445Expenses 2023: $25,067,304Net Income 2023: -$2,883,8592023Revenue 2024: $27,175,451Expenses 2024: $26,969,097Net Income 2024: $206,3542024

Highlighted filing

2014

Revenue$9,796,901
Expenses$9,502,751
Net Income$294,150
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
May 14, 2015
Return Version
2013v4.0
Gross Receipts
$15,755,177
Mission and Program Overview

Mission

To help solve the most challenging issues facing youth and families in sacramento by providing tailored services from counseling and therapy to alternative placements with an end result of permanently connecting our young clients with families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$5,527,625$5,341,957▼ $185,668
Investments in Publicly Traded Securities$4,132,742$4,714,256▲ $581,514
Cash and Non-Interest-Bearing Accounts$1,530,607$1,376,219▼ $154,388
Accounts Receivable$1,077,249$1,215,830▲ $138,581
Prepaid Expenses and Deferred Charges$441,823$480,081▲ $38,258
Pledges and Grants Receivable$51,140$26,836▼ $24,304
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$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$12,932,588$13,375,668▲ $443,080
Other Assets Total$171,402$220,489▲ $49,087
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,017,355$1,869,860▼ $147,495
Accounts Payable and Accrued Expenses$988,077$946,129▼ $41,948
Total Liabilities$3,005,432$2,815,989▼ $189,443
Net Assets / Fund Balance
Unrestricted Net Assets$7,922,956$8,506,392▲ $583,436
Temporarily Rstr Net Assets$1,347,890$1,396,977▲ $49,087
Permanently Rstr Net Assets$656,310$656,310→ $0
Total Net Assets Fund Balance$9,927,156$10,559,679▲ $632,523
Total Liabilities and Net Assets / Fund Balance$12,932,588$13,375,668▲ $443,080

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,497,066$783,750$3,280,816
Leasehold Improvements$1,067,609$390,608$1,458,217
Land$1,378,664-$1,378,664
Equipment$398,618$400,878$799,496

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$656,310---$656,310
2012$656,310---$656,310
2011$656,310---$656,310
2010$656,310---$656,310
2009$656,310---$656,310
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Laura HeintzCEOFT$233,707$5,665$239,372
Jovina NevesCFOFT$121,079$5,009$126,088
Susan DaviniAsso Exec DirectorFT$108,451$10,315$118,766
Deborah BennettProgram DirectorFT$97,588$9,849$107,437

Board Members and Trustees

NameTitle
Amy LersethPresident
Stacey DivineVice President
Bob MckenzieBoard Member
Brian WalikeBoard Member
Eileen M Diepenbrockboard member
John OehmkeBoard Member
Josh HartBoard Member
Marci ReynoldsBoard Member
Mark RoeseBoard Member
Martin McgartlandBoard Member
Michael WengelBoard Member
Leonard R SimpsonSecretary
Suzanne BrehmTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Richard Mancina MdPsychiatrist-$163,844
Marigold Nabong MdPsychiatrist-$133,525
Revenue and Support

Revenue Composition

Contributions and Grants
$9,575,603
Program Service Revenue
$0
Investment Income
$293,330
Other Revenue
$-72,032
All Other Contributions
$360,478
Change in Net Assets
$294,150

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
Yes

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Clothing and Household Goods-$64,854Fair Market Value (FMV) @ DONATION
Other Non Cash Contri Table117$41,346Fair Market Value (FMV) @ DONATION
Cars and Other Vehicles16$8,959Fair Market Value (FMV) @ DONATION
Other Non Cash Contri Table10$5,697Fair Market Value (FMV) @ DONATION
Other Non Cash Contri Table12$4,199Fair Market Value (FMV) @ DONATION
Other Non Cash Contri Table10$1,925Fair Market Value (FMV) @ DONATION
Total Noncash Contributions165$126,980-

Audited Revenue Reconciliation

Revenue per Audited Statements
$10,091,448
Revenue Not Reported on Financial Statements
$-294,547
Revenue Not Reported on Form 990
$342,356
Other Revenue Adjustments
$-338,632
Total Revenue per Audited Statements
$10,433,804
Total Revenue per Form 990
$9,796,901
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,870,283
Other Expenses$4,632,468
Total Fundraising Expense$272,759
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,917,898$262,839$64,044$3,244,781
Occupancy$2,702,956$28,334$914$2,732,204
Other Employee Benefits$629,754$161,226$5,215$796,195
Current Officers, Directors, Trustees, and Key Employees-$484,226-$484,226
Payroll Taxes$272,045$69,648$3,388$345,081
Office Expenses$103,562$19,306$140,110$262,978
Depreciation Depletion$189,097$51,205$2,602$242,904
Travel$168,281$1,420$16$169,717
All Other Expenses$89,955$30,753$1,331$122,039
Interest$79,265$36,136$1,166$116,567
Other Expenses$95,769$9,179$2,758$107,706
Conferences and Meetings$83,905$2,643$214$86,762
Insurance$41,299$15,675$506$57,480
Fees for Service Investment Mgmnt Fees-$44,085-$44,085
Total Functional Expenses$7,824,165$1,405,827$272,759$9,502,751

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$9,801,281
Total Expenses per Form 990$9,502,751
Expenses per Audited Statements$9,455,520
Expenses Not Reported on Form 990$345,761
Expenses Not Reported on Financial Statements$47,231
Other Expense Adjustments$3,146
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Direct Expenses$4,159,002
Gaming Gross Income$4,016,412
Fundraising Gross Income$176,985
Fundraising Direct Expenses$129,017
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$218,331$176,985$49,341$127,644
Total Events$218,331$176,985$129,017$47,968
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 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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

The cfo reviews a draft of form 990, prepared by an independent accounting firm, for completeness and accuracy prior to filing.

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

Each board member must annually sign a conflict of interest statement. The member is asked to reveal any conflict of interest and recuse himself/herself from voting on related board matters. The board also determines whether the organization could not have received terms and conditions that are materially better from disinterested parties and that any agreement to do business with a board member is fair and reasonable.

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

The financial statements, governing documents & policies and form 990 are available upon request. Form 990 is also available on the california registry of charitable trusts website (rct.doj.ca.gov) and guidestar.org.

Filing and Contact Details

Filer

EIN
68-0065690
Phone
9163440199

Signing Officer

Name
Jovina Neves
Title
CFO
Signed
2015-05-14
Discuss with paid preparer
Yes

Organization Details

Formed
1984
Legal Domicile
CA
Voting Board Members
13
Independent Board Members
13
Employees
107
Volunteers
50

Preparer

Preparer
Caprice K Wummer CPA
Phone
6504326110
Supplemental Narrative

Additional Explanations

Client Note 1

Client Note 1 - THE ORGANIZATION'S PULLTAB BINGO PROGRAM GENERATED ITS UNRELATED BUSINESS INCOME. THE PROGRAM HAD A LOSS FOR THE YEAR ENDED JUNE 30, 2014. THE PULLTAB BINGO PROGRAM HAS BEEN DISCONTINUED.PROGRAM DETAIL:PULLTAB REVENUE $32,355EXPENSES:PULLTAB PRIZES $26,520STAFF 5,160RENT 2,873 COST OF PULLTABS 4,244 ADVERTISING/PROMOTION 89SECURITY 619VOLUNTEER EXPENSE 1,190 ------TOTAL EXPENSES 40,695 ------NET LOSS REPORTED $(8,340)

Form 990, Part III, Line 4D: Other Program Services Description

Other program services 4: tbs is a short-term intensive program providing therapeutic behavioral services to children at risk of failing placement. Other program services 5: the juvenile justice and crime prevention program (jjcp) is an alternative to incarceration and residential treatment, providing appropriate young offenders with the opportunity to serve their commitment at home with intensive supervision, electronic monitoring, and evidenced based treatment services in partnership with the sacramento county probation department.

Financial Statement Notes

Part X : FIN48 Footnote

Generally accepted accounting principles provide accounting and disclosure guidance about positions taken by an organization in its tax returns that might be uncertain. Management has considered its tax positions and believes that all of the positions taken in the Organization's federal and state exempt organization returns are more likely than not to be sustained upon examination. The Organization's returns for years ended June 30, 2013, 2012 and 2011 are subject to examination by federal and state taxing authorities, generally for three years after they are filed.

Part XII, Line 2D: Other expenses and losses per audited F/S

Bingo exp netted against revenue $251253 vintage event exp netted against revenue $87671 vdp expenses netted against income $2854

Part XII, Line 4B: Other revenue amounts included on 990 but not included in F/S

bad debt expense netted with misc income $3146

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IRS990/Form990PartVIISectionAGrp/PersonNm10LEONARD R SIMPSON
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IRS990/Form990PartVIISectionAGrp/PersonNm12JOHN OEHMKE
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IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7President
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10Secretary
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IRS990/Form990PartVIISectionAGrp/TitleTxt12BOARD MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt14CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt15CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt16PROGRAM DIRECTOR
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IRS990/GainOrLossGrp/SecuritiesAmt0195272
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IRS990/LoanOutstandingInd0false
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IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
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IRS990/MinutesOfCommitteesInd0true
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IRS990/MissionDesc0TO HELP SOLVE THE MOST CHALLENGING ISSUES FACING YOUTH AND FAMILIES IN SACRAMENTO BY PROVIDING TAILORED SERVICES FROM COUNSELING AND THERAPY TO ALTERNATIVE PLACEMENTS WITH AN END RESULT OF PERMANENTLY CONNECTING OUR YOUNG CLIENTS WITH FAMILIES.
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IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt01869860
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IRS990/OtherExpensesGrp/ProgramServicesAmt236
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IRS990/OtherExpensesGrp/TotalAmt3107706
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt111129
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IRS990/PaymentsToAffiliatesGrp/TotalAmt00
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$25.1$4.65$20.4$27.2$27.0$0.21
2023Detailed filing. Detailed filing data is available for this year.$24.7$5.39$19.3$22.2$25.1$2.88
2022Detailed filing. Detailed filing data is available for this year.$24.5$3.07$21.4$23.6$22.8$0.77
2021Detailed filing. Detailed filing data is available for this year.$28.9$4.99$23.9$24.9$22.7$2.16
2020Detailed filing. Detailed filing data is available for this year.$23.9$4.38$19.5$30.6$22.2$8.43
2019Detailed filing. Detailed filing data is available for this year.$13.5$1.98$11.5$12.7$12.3$0.39
2018Detailed filing. Detailed filing data is available for this year.$12.2$1.18$11.0$11.5$11.5$0.03
2017Detailed filing. Detailed filing data is available for this year.$12.0$1.12$10.9$11.6$11.3$0.32
2016Detailed filing. Detailed filing data is available for this year.$13.3$2.69$10.6$11.4$11.2$0.12
2015Detailed filing. Detailed filing data is available for this year.$13.4$2.82$10.6$10.4$10.3$0.16
2014Detailed filing. Detailed filing data is available for this year.$13.4$2.82$10.6$9.80$9.50$0.29
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.9$3.01$9.93$9.37
2012Summary only. Only limited summary data is available for this year.$12.5$2.94$9.51$8.47$8.93$0.46
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.6$3.37$10.2$8.66
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.0$3.20$9.78$8.15