Civic Intelligence

Sierra Cascade Family Opportunities

990 • Fiscal year 2018 • EIN 68-0178607

Jul 01, 2017 to Jun 30, 2018 • Filed on Nov 28, 2018

65 North Union StreetSusanville, CA 96130

(530) 257-1206

Siviq Scores

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

Liabilities / Assets

68th percentile

0.25x

Higher debt load relative to assets than 68% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

33rd percentile

0.04x

Higher debt load relative to revenue than 33% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

51st percentile

3.2%

Higher net margin than 51% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

86th percentile

28%

Faster asset growth than 86% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

59th percentile

7.9%

Faster revenue growth than 59% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$660,103

Up $146,319 (+28%) from 2017

Net Assets

Up

$496,758

Up $124,036 (+33%) from 2017

Liabilities

Up

$163,345

Up $22,283 (+16%) from 2017

Revenue

Up

$4,645,017

Up $339,376 (+7.9%) from 2017

Expenses

Up

$4,496,591

Up $156,250 (+3.6%) from 2017

Net Income

Up

$148,426

Up $183,126 (+528%) from 2017

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $748,874Liabilities 2011: $187,719Net Assets 2011: $561,1552011Assets 2012: $616,885Liabilities 2012: $129,694Net Assets 2012: $487,1912012Assets 2013: $557,333Liabilities 2013: $115,122Net Assets 2013: $442,2112013Assets 2014: $607,415Liabilities 2014: $147,723Net Assets 2014: $459,6922014Assets 2015: $618,211Liabilities 2015: $161,008Net Assets 2015: $457,2032015Assets 2016: $621,692Liabilities 2016: $193,806Net Assets 2016: $427,8862016Assets 2017: $513,784Liabilities 2017: $141,062Net Assets 2017: $372,7222017Assets 2018: $660,103Liabilities 2018: $163,345Net Assets 2018: $496,7582018Assets 2019: $795,318Liabilities 2019: $167,711Net Assets 2019: $627,6072019Assets 2020: $937,081Liabilities 2020: $272,648Net Assets 2020: $664,4332020Assets 2021: $892,532Liabilities 2021: $229,832Net Assets 2021: $662,7002021Assets 2022: $943,850Liabilities 2022: $243,969Net Assets 2022: $699,8812022Assets 2023: $934,192Liabilities 2023: $456,614Net Assets 2023: $477,5782023Assets 2024: $1,308,005Liabilities 2024: $710,658Net Assets 2024: $597,3472024

Highlighted filing

2018

Assets$660,103
Liabilities$163,345
Net Assets$496,758

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $3,157,6352011Expenses 2012: $3,175,5852012Expenses 2013: $3,078,0792013Revenue 2014: $2,896,023Expenses 2014: $2,874,538Net Income 2014: $21,4852014Revenue 2015: $3,294,231Expenses 2015: $3,296,722Net Income 2015: -$2,4912015Revenue 2016: $3,380,798Expenses 2016: $3,413,462Net Income 2016: -$32,6642016Revenue 2017: $4,305,641Expenses 2017: $4,340,341Net Income 2017: -$34,7002017Revenue 2018: $4,645,017Expenses 2018: $4,496,591Net Income 2018: $148,4262018Revenue 2019: $5,092,832Expenses 2019: $4,962,784Net Income 2019: $130,0482019Revenue 2020: $4,994,733Expenses 2020: $4,957,906Net Income 2020: $36,8272020Revenue 2021: $5,474,468Expenses 2021: $5,476,201Net Income 2021: -$1,7332021Revenue 2022: $5,485,953Expenses 2022: $5,448,753Net Income 2022: $37,2002022Revenue 2023: $5,957,237Expenses 2023: $6,179,540Net Income 2023: -$222,3032023Revenue 2024: $5,487,680Expenses 2024: $5,304,739Net Income 2024: $182,9412024

Highlighted filing

2018

Revenue$4,645,017
Expenses$4,496,591
Net Income$148,426
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Nov 28, 2018
Return Version
2017v2.3
Gross Receipts
$4,645,017
Mission and Program Overview

Mission

To provide support services through the Head Start Program, the Early Head Start Program, the California State Preschool Program, and the Child Care Food Program.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$360,719$469,619▲ $108,900
Cash and Non-Interest-Bearing Accounts$78,273$96,363▲ $18,090
Accounts Receivable$72,954$91,616▲ $18,662
Prepaid Expenses and Deferred Charges$1,838$2,505▲ $667
Total Assets$513,784$660,103▲ $146,319
Liabilities
Other Liabilities$85,245$102,279▲ $17,034
Accounts Payable and Accrued Expenses$55,817$61,066▲ $5,249
Total Liabilities$141,062$163,345▲ $22,283
Net Assets / Fund Balance
Unrestricted Net Assets$372,722$496,758▲ $124,036
Total Net Assets Fund Balance$372,722$496,758▲ $124,036
Total Liabilities and Net Assets / Fund Balance$513,784$660,103▲ $146,319

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$276,345$136,326$412,671
Equipment-$371,597$371,597
Leasehold Improvements$131,793$173,724$305,517
Buildings$61,481$76,620$138,101
Compensation and Service Providers

Board Members and Trustees

NameTitle
Michael ButlerPresident
Doug ProutyDirector
Lori SimpsonDirector
Stephanie RiddleDirector
Tina VenableDirector
Tracey WeaverDirector
Andy RybackTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$4,645,003
Program Service Revenue
$0
Investment Income
$14
Other Revenue
$0
All Other Contributions
$3,229
Change in Net Assets
$148,426

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 Amount
Other Non Cash Contri Table1$764,714
Total Noncash Contributions1$764,714

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,645,017
Total Revenue per Audited Statements
$4,645,017
Total Revenue per Form 990
$4,645,017
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,846,304
Other Expenses$1,650,287
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,135,038$127,025-$2,262,063
Other Employee Benefits$538,165$46,076-$584,241
Fees for Services Other$306,785$849-$307,634
Occupancy$200,814--$200,814
Other Expenses$78,005$4,752-$82,757
Travel$69,727--$69,727
Insurance$33,742$12,879-$46,621
Depreciation Depletion$38,471$3,640-$42,111
Office Expenses$27,487$4,619-$32,106
Total Functional Expenses$4,295,339$201,252$0$4,496,591

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,520,981
Expenses per Audited Statements$4,496,591
Total Expenses per Form 990$4,496,591
Expenses Not Reported on Form 990$24,390
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Vacation & Payroll Tax$102,279
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 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, Page 6, Part VI, Line 11B

Tax return is reviewed and approved by board prior to filing.

Form 990, Page 6, Part VI, Line 12C

Board members are asked to disclose conflicts of interest, if any, on an annual basis.

Form 990, Page 6, Part VI, Line 15A

Compensation is reviewed by the board.

Form 990, Page 6, Part VI, Line 15B

Compensation is reviewed by the board.

Form 990, Page 6, Part VI, Line 19

Governing documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Sierra Cascade Family Opportunities
EIN
68-0178607
Phone
5302571206
Address
65 NORTH UNION STREET, SUSANVILLE, CA 96130

Signing Officer

Name
Barbara Tiner
Title
Finance Director
Phone
5302571206
Signed
2018-11-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Barbara Tiner
Formed
1989
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
105

Preparer

Firm
Singletonauman Pc
Address
1740 MAIN ST SUITE A, SUSANVILLE, CA 96130
Preparer
Clay E Singleton
Phone
5302571040
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Volunteers provide a variety of services in order for the organization to meet its local match requirement for the grants.

Form 990, Page 2, Part III, Line 4D

Other local projects to supplement the head start, state preschool, and child care food program.

Form 990, Part XI, Line 9

Book / tax depreciation difference -24,390 reconciling difference books vs tax 0 total -24,390

Financial Statement Notes

Schedule D, Page 4, Part XII, Line 2D

Book / tax depreciation difference 24,390

Raw XML Appendix367 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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IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0412671
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0102279
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED VACATION & PAYROLL TAX
IRS990ScheduleD/RevenueSubtotalAmt04645017
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0BOOK / TAX DEPRECIATION DIFFERENCE 24,390
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0469619
IRS990ScheduleD/TotalExpensesPerForm990Amt04496591
IRS990ScheduleD/TotalLiabilityAmt0102279
IRS990ScheduleD/TotalRevenuePerForm990Amt04645017
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04645017
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04520981
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt01
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt0764714
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VOLUNTEERS PROVIDE A VARIETY OF SERVICES IN ORDER FOR THE ORGANIZATION TO MEET ITS LOCAL MATCH REQUIREMENT FOR THE GRANTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OTHER LOCAL PROJECTS TO SUPPLEMENT THE HEAD START, STATE PRESCHOOL, AND CHILD CARE FOOD PROGRAM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TAX RETURN IS REVIEWED AND APPROVED BY BOARD PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD MEMBERS ARE ASKED TO DISCLOSE CONFLICTS OF INTEREST, IF ANY, ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPENSATION IS REVIEWED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COMPENSATION IS REVIEWED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7BOOK / TAX DEPRECIATION DIFFERENCE -24,390 RECONCILING DIFFERENCE BOOKS VS TAX 0 TOTAL -24,390
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0513784
IRS990/TotalAssetsEOYAmt0660103
IRS990/TotalAssetsGrp/BOYAmt0513784
IRS990/TotalAssetsGrp/EOYAmt0660103
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt04645003
IRS990/TotalEmployeeCnt0105
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0201252
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt04295339
IRS990/TotalFunctionalExpensesGrp/TotalAmt04496591
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0141062
IRS990/TotalLiabilitiesEOYAmt0163345
IRS990/TotalLiabilitiesGrp/BOYAmt0141062
IRS990/TotalLiabilitiesGrp/EOYAmt0163345
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0372722
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0496758
IRS990/TotalOtherProgSrvcExpenseAmt038471
IRS990/TotalProgramServiceExpensesAmt04295339
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt014
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt04645017
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0513784
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0660103
IRS990/TravelGrp/ProgramServicesAmt069727
IRS990/TravelGrp/TotalAmt069727
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0372722
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0496758
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt065 N UNION STREET
IRS990/USAddress/CityNm0SUSANVILLE
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd096130
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.HEADSTART4U.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BARBARA TINER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCE DIR
ReturnHeader/BusinessOfficerGrp/PhoneNum05302571206
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SIERRA CASCADE FAMILY OPPORTUNITIES
ReturnHeader/Filer/BusinessNameControlTxt0SIER
ReturnHeader/Filer/EIN0680178607
ReturnHeader/Filer/PhoneNum05302571206
ReturnHeader/Filer/USAddress/AddressLine1Txt065 NORTH UNION STREET
ReturnHeader/Filer/USAddress/CityNm0SUSANVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd096130
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0F2F5C735695A8AB2CF091071819D465DFD7ECD82
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId09666C09F343FE58FCFC6A5520BED5E1A17A10DE4
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt064.88.174.3
ReturnHeader/FilingSecurityInformation/IPDt02018-11-30
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm018:06:26
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0753179488
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SINGLETONAUMAN PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01740 MAIN ST SUITE A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SUSANVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096130
ReturnHeader/PreparerPersonGrp/PhoneNum05302571040
ReturnHeader/PreparerPersonGrp/PreparationDt02018-11-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CLAY E SINGLETON
ReturnHeader/ReturnTs02018-11-30T16:06:26-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-07-01
ReturnHeader/TaxPeriodEndDt02018-06-30
ReturnHeader/TaxYr02017

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.$1.31$0.71$0.60$5.49$5.30$0.18
2023Detailed filing. Detailed filing data is available for this year.$0.93$0.46$0.48$5.96$6.18$0.22
2022Detailed filing. Detailed filing data is available for this year.$0.94$0.24$0.70$5.49$5.45$0.04
2021Detailed filing. Detailed filing data is available for this year.$0.89$0.23$0.66$5.47$5.48$0.00
2020Summary only. Only limited summary data is available for this year.$0.94$0.27$0.66$4.99$4.96$0.04
2019Detailed filing. Detailed filing data is available for this year.$0.80$0.17$0.63$5.09$4.96$0.13
2018Detailed filing. Detailed filing data is available for this year.$0.66$0.16$0.50$4.65$4.50$0.15
2017Summary only. Only limited summary data is available for this year.$0.51$0.14$0.37$4.31$4.34$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.62$0.19$0.43$3.38$3.41$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.62$0.16$0.46$3.29$3.30$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.61$0.15$0.46$2.90$2.87$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.56$0.12$0.44$3.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.62$0.13$0.49$3.18
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.75$0.19$0.56$3.16