Civic Intelligence

Stanford Youth Solutions

990 • Fiscal year 2015 • EIN 68-0065690

Jul 01, 2014 to Jun 30, 2015 • Filed on Mar 14, 2016

8912 Volunteer LaneSacramento, CA 95826

(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.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Liabilities / Revenue

52nd percentile

0.27x

Higher debt load relative to revenue than 52% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Net Margin

44th percentile

1.6%

Higher net margin than 44% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Top Officer Pay

63rd percentile

$211,599

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 2.0% of source-year revenue.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Asset Growth

45th percentile

0.1%

Faster asset growth than 45% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Revenue Growth

58th percentile

6.3%

Faster revenue growth than 58% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Assets

Up

$13,388,455

Up $12,787 (+0.1%) from 2014

Net Assets

Up

$10,569,357

Up $9,678 (+0.1%) from 2014

Liabilities

Up

$2,819,098

Up $3,109 (+0.1%) from 2014

Revenue

Up

$10,418,479

Up $621,578 (+6.3%) from 2014

Expenses

Up

$10,253,732

Up $750,981 (+7.9%) from 2014

Net Income

Down

$164,747

Down $129,403 (-44%) from 2014

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

2015

Assets$13,388,455
Liabilities$2,819,098
Net Assets$10,569,357

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

2015

Revenue$10,418,479
Expenses$10,253,732
Net Income$164,747
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Mar 14, 2016
Return Version
2014v6.0
Gross Receipts
$13,963,560
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$5,341,957$5,301,380▼ $40,577
Investments in Publicly Traded Securities$4,714,256$4,762,276▲ $48,020
Accounts Receivable$1,215,830$1,358,201▲ $142,371
Cash and Non-Interest-Bearing Accounts$1,376,219$1,261,196▼ $115,023
Prepaid Expenses and Deferred Charges$480,081$496,001▲ $15,920
Pledges and Grants Receivable$26,836$22,886▼ $3,950
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$13,375,668$13,388,455▲ $12,787
Other Assets Total$220,489$186,515▼ $33,974
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,869,860$1,899,542▲ $29,682
Accounts Payable and Accrued Expenses$946,129$919,556▼ $26,573
Total Liabilities$2,815,989$2,819,098▲ $3,109
Net Assets / Fund Balance
Unrestricted Net Assets$8,506,392$8,550,043▲ $43,651
Temporarily Rstr Net Assets$1,396,977$1,363,004▼ $33,973
Permanently Rstr Net Assets$656,310$656,310→ $0
Total Net Assets Fund Balance$10,559,679$10,569,357▲ $9,678
Total Liabilities and Net Assets / Fund Balance$13,375,668$13,388,455▲ $12,787

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,387,705$893,111$3,280,816
Leasehold Improvements$1,131,398$459,844$1,591,242
Land$1,378,664-$1,378,664
Equipment$403,613$282,757$686,370

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$1,824,352-▲ $6,652$6,651$1,824,353
2013$1,824,352---$1,824,352
2012$1,824,352---$1,824,352
2011$1,824,352---$1,824,352
2010$1,824,352---$1,824,352
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Laura HeintzCEOFT$205,434$6,165$211,599
Jovina NevesCFOFT$126,849$1,319$128,168
Deborah BennettProgram DirectorFT$105,496$6,757$112,253
Jennifer ShebastaProgram DirectorFT$106,008$1,633$107,641

Board Members and Trustees

NameTitle
Stacey DivinePresident
Eileen M DiepenbrockVice President
Alberto CatonBoard Member
Bob MckenzieBoard Member
Geraldine JimenezBoard Member
John OehmkeBoard Member
Jonathan NelsonBoard Member
Leonard R SimpsonBoard Member
Mark RoeseBoard Member
Mike GazdaBoard Member
Suzanne BrehmBoard Member
Jennifer GoodeSecretary
Greg PattonTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Richard Mancina MdPsychiatrist2412 PROFESSIONAL DR, Roseville, CA 95661$164,458
Marigold Nabong MdPsychiatrist4436 ILLINOIS AVE, Fair Oaks, CA 95628$147,438
Revenue and Support

Revenue Composition

Contributions and Grants
$10,144,500
Program Service Revenue
$0
Investment Income
$246,406
Other Revenue
$27,573
All Other Contributions
$380,212
Change in Net Assets
$164,747

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table46$38,449Comp Sales
Clothing and Household Goods-$37,606Comp Sales
Other Non Cash Contri Table97$36,491Comp Sales
Other Non Cash Contri Table6$15,150Comp Sales
Cars and Other Vehicles10$8,339Comp Sales
Other Non Cash Contri Table1$5,000Comp Sales
Other Non Cash Contri Table2$1,500Comp Sales
Other Non Cash Contri Table3$1,400Comp Sales
Total Noncash Contributions165$143,935-

Audited Revenue Reconciliation

Revenue per Audited Statements
$10,640,969
Revenue Not Reported on Financial Statements
$-222,490
Revenue Not Reported on Form 990
$-180,012
Other Revenue Adjustments
$-222,490
Total Revenue per Audited Statements
$10,460,957
Total Revenue per Form 990
$10,418,479
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,277,224
Other Expenses$4,976,508
Total Fundraising Expense$377,089
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,235,576$390,955$154,285$3,780,816
Occupancy$2,802,916$27,590$7,534$2,838,040
Other Employee Benefits$631,089$132,448$19,043$782,580
Payroll Taxes$294,487$61,804$9,302$365,593
Current Officers, Directors, Trustees, and Key Employees-$348,235-$348,235
Depreciation Depletion$207,179$41,187$5,060$253,426
Office Expenses$166,824$29,738$55,131$251,693
Travel$156,761$901$1,975$159,637
Other Expenses$94,687$19,500$2,830$117,017
Interest$88,717$24,564$2,320$115,601
Conferences and Meetings$101,298$4,022$7,326$112,646
All Other Expenses$30,609$54,881$7,507$92,997
Insurance$47,184$10,717$997$58,898
Fees for Service Investment Mgmnt Fees-$46,444-$46,444
Total Functional Expenses$8,469,088$1,407,555$377,089$10,253,732

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$10,451,278
Total Expenses per Form 990$10,253,732
Expenses per Audited Statements$10,207,288
Expenses Not Reported on Form 990$243,990
Expenses Not Reported on Financial Statements$46,444
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$1,536,300
Gaming Direct Expenses$1,518,412
Fundraising Gross Income$154,237
Fundraising Direct Expenses$153,104
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Vintage Wine Auction Event$247,228$154,237$25,729$128,508
Total Events$247,228$154,237$153,104$1,133
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
No
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

Filer Name
Stanford Youth Solutions
EIN
68-0065690
Phone
9163440199
Address
8912 VOLUNTEER LANE, SACRAMENTO, CA 95826

Signing Officer

Name
Jovina Neves
Title
CFO
Signed
2016-03-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Laura Heintz
Formed
1984
Legal Domicile
CA
Voting Board Members
13
Independent Board Members
13
Employees
111
Volunteers
108

Preparer

Firm
Gilmore & Associates
Address
177 BOVET RD STE 550, SAN MATEO, CA 94402-3116
Preparer
Caprice K Wummer CPA
Phone
6504326110
Supplemental Narrative

Additional Explanations

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. Other program services 6: empowerment training program

Other Changes In Net Assets Or Fund Balances - Other Decreases

rounding = -$1

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

$1,168,043 of the endowment funds are temporarily restricted for the future purchase, development and maintenance of facilities. Permanently restricted funds include the following:trust endowment $553,810endowment $100,000scholarship endowment $2,500income from the $656,310 of permanently restricted endowment funds can be used for unrestricted purposes, including programs and scholarships.

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, 2014, 2013 and 2012 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 $66261 vintage event exp netted against revenue $153104 vdp expenses netted against income $3125

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IRS990/Form990PartVIISectionAGrp/TitleTxt5President
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IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
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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/OtherExpensesGrp/TotalAmt2141670
IRS990/OtherExpensesGrp/TotalAmt3117017
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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