Civic Intelligence

Lake Family Resource Center

EIN 68-0353914 • 501(c)3 • Kelseyville, CA

Profile

Lake family resource center is a comprehensive family services organization created to assist lake county residents to achieve safe, sustainable, healthy families and communities. Lake family resource center strengthens our community one family at a time.

5350 Main StreetKelseyville, CA 95451

lakefrc.org

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.47x

Higher debt load relative to assets than 82% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

71st percentile

0.25x

Higher debt load relative to revenue than 71% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

36th percentile

-0.9%

Higher net margin than 36% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

73rd percentile

$116,645

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 2.8% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

22nd percentile

-6.1%

Faster asset growth than 22% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

43rd percentile

3.4%

Faster revenue growth than 43% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$2,398,194

Up $517,266 (+28%) from 2022

Liabilities

Up

$1,166,866

Up $576,021 (+97%) from 2022

Net Assets

Down

$1,231,328

Down $58,755 (-4.6%) from 2022

Revenue

Up

$4,044,270

Up $219,299 (+5.7%) from 2022

Expenses

Up

$4,103,025

Up $246,387 (+6.4%) from 2022

Net Income

Down

-$58,755

Down $27,088 (-86%) from 2022

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $2,176,925Liabilities 2011: $1,602,297Net Assets 2011: $574,6282011Assets 2012: $1,845,999Liabilities 2012: $1,568,696Net Assets 2012: $277,3032012Assets 2013: $1,621,140Liabilities 2013: $610,212Net Assets 2013: $1,010,9282013Assets 2014: $1,492,967Liabilities 2014: $627,753Net Assets 2014: $865,2142014Assets 2015: $1,548,641Liabilities 2015: $698,801Net Assets 2015: $849,8402015Assets 2016: $1,721,587Liabilities 2016: $822,900Net Assets 2016: $898,6872016Assets 2017: $1,613,585Liabilities 2017: $591,112Net Assets 2017: $1,022,4732017Assets 2018: $1,543,703Liabilities 2018: $503,337Net Assets 2018: $1,040,3662018Assets 2019: $1,721,721Liabilities 2019: $669,477Net Assets 2019: $1,052,2442019Assets 2020: $1,960,039Liabilities 2020: $825,380Net Assets 2020: $1,134,6592020Assets 2021: $2,172,475Liabilities 2021: $850,725Net Assets 2021: $1,321,7502021Assets 2022: $1,880,928Liabilities 2022: $590,845Net Assets 2022: $1,290,0832022Assets 2023: $2,398,194Liabilities 2023: $1,166,866Net Assets 2023: $1,231,3282023

Highlighted filing

2023

Assets$2,398,194
Liabilities$1,166,866
Net Assets$1,231,328

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $2,835,357Expenses 2011: $2,916,181Net Income 2011: -$80,8242011Expenses 2012: $2,523,7392012Expenses 2013: $2,585,7912013Revenue 2014: $2,057,271Expenses 2014: $2,202,985Net Income 2014: -$145,7142014Revenue 2015: $2,269,137Expenses 2015: $2,284,511Net Income 2015: -$15,3742015Revenue 2016: $2,527,473Expenses 2016: $2,478,626Net Income 2016: $48,8472016Revenue 2017: $2,499,282Expenses 2017: $2,375,498Net Income 2017: $123,7842017Revenue 2018: $2,662,978Expenses 2018: $2,645,085Net Income 2018: $17,8932018Revenue 2019: $3,501,242Expenses 2019: $3,389,363Net Income 2019: $111,8792019Revenue 2020: $3,628,583Expenses 2020: $3,646,168Net Income 2020: -$17,5852020Revenue 2021: $3,744,987Expenses 2021: $3,557,896Net Income 2021: $187,0912021Revenue 2022: $3,824,971Expenses 2022: $3,856,638Net Income 2022: -$31,6672022Revenue 2023: $4,044,270Expenses 2023: $4,103,025Net Income 2023: -$58,7552023

Highlighted filing

2023

Revenue$4,044,270
Expenses$4,103,025
Net Income-$58,755

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$2.40$1.17$1.23$4.04$4.10$0.06
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.88$0.59$1.29$3.82$3.86$0.03
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.17$0.85$1.32$3.74$3.56$0.19
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.96$0.83$1.13$3.63$3.65$0.02
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.72$0.67$1.05$3.50$3.39$0.11
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.54$0.50$1.04$2.66$2.65$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.61$0.59$1.02$2.50$2.38$0.12
2016Summary only. Only limited summary data is available for this year.$1.72$0.82$0.90$2.53$2.48$0.05
2015Detailed filing. Detailed filing data is available for this year.$1.55$0.70$0.85$2.27$2.28$0.02
2014Detailed filing. Detailed filing data is available for this year.$1.49$0.63$0.87$2.06$2.20$0.15
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.62$0.61$1.01$2.59
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.85$1.57$0.28$2.52
2011Summary only. Only limited summary data is available for this year.$2.18$1.60$0.57$2.84$2.92$0.08
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 15, 2023
Return Version
2021v4.1
Gross Receipts
$3,974,971
Mission and Program Overview

Mission

Lake Family Resource Center is a comprehensive family services organization created to assist Lake County residents to achieve safe, sustainable, healthy families and communities. Lake Family Resource Center strengthens our community one family at a time.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,390,343$1,288,826▼ $101,517
Pledges and Grants Receivable$739,799$704,959▼ $34,840
Savings and Temporary Cash Investments$365$32,028▲ $31,663
Prepaid Expenses and Deferred Charges$16,820$16,377▼ $443
Accounts Receivable-$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-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Cash and Non-Interest-Bearing Accounts$25,148$-161,262▼ $186,410
Total Assets$2,172,475$1,880,928▼ $291,547
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$321,635$237,241▼ $84,394
Accounts Payable and Accrued Expenses$466,989$227,049▼ $239,940
Deferred Revenue$62,101$126,555▲ $64,454
Total Liabilities$850,725$590,845▼ $259,880
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,321,405$1,289,738▼ $31,667
Net Assets With Donor Restrictions$345$345→ $0
Total Net Assets Fund Balance$1,321,750$1,290,083▼ $31,667
Total Liabilities and Net Assets / Fund Balance$2,172,475$1,880,928▼ $291,547

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$706,331$239,821$946,152
Leasehold Improvements$52,749$341,426$394,175
Land$390,000-$390,000
Equipment$139,746$227,965$367,711
Other Land Buildings-$61,416$61,416
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lisa MorrowExecutive DirectorFT$88,161$21,895$110,056
Maggie GonzalezDirector of FinanceFT$59,484$21,802$81,286

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$3,706,170
Program Service Revenue
$103,694
Investment Income
$-99,986
Other Revenue
$115,093
All Other Contributions
$93,488
Change in Net Assets
$-31,667

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,824,971
Revenue Not Reported on Form 990
$377,181
Total Revenue per Audited Statements
$4,202,152
Total Revenue per Form 990
$3,824,971
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,755,251
Other Expenses$1,101,387
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,765,928$373,506-$2,139,434
All Other Expenses$245,531$45,416-$290,947
Payroll Taxes$171,495$31,788-$203,283
Current Officers, Directors, Trustees, and Key Employees-$198,360-$198,360
Other Employee Benefits$178,283--$178,283
Occupancy$100,177$3,113-$103,290
Other Expenses$79,724$1,130-$80,854
Depreciation Depletion-$58,774-$58,774
Travel$43,051$677-$43,728
Insurance$35,287$3,594-$38,881
Pension Plan Contributions$35,532$359-$35,891
Fees for Services Accounting$16,341$353-$16,694
Office Expenses$11,192$916-$12,108
Fees for Services Legal-$12,000-$12,000
Information Technology$11,399$417-$11,816
Interest-$10,648-$10,648
Fees for Services Other$4,964$-621-$4,343
Advertising$225$-10-$215
Total Functional Expenses$3,113,757$742,881$0$3,856,638

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,233,819
Expenses per Audited Statements$3,856,638
Total Expenses per Form 990$3,856,638
Expenses Not Reported on Form 990$377,181
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 9: Officer, Director, Trustee, Key Employee Mailing Address

John TompkinsP.O. Box 1140Lucerne, CA 95458

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

A final copy of the Form 990 will be provided to the Finance Committee and the Board of Directors after submission.

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

Conflict of interest statements are completed and reviewed annually. Any identified conflict of interest is evaluated and corrective action is taken as necessary.

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

A salary survey of like organizations is reviewed.

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

A salary survey of like organizations is reviewed.

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

The governing documents, conflict of interest policy, and financial statements are made available to the public upon request. The Form 990 is available to the public on guidestar.org website or upon request.

Filing and Contact Details

Filer

Filer Name
Lake Family Resource Center
EIN
68-0353914
Phone
7072790563
Address
5350 Main Street, Kelseyville, CA 95451

Signing Officer

Name
Lisa Morrow
Title
Executive Director
Signed
2023-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lisa Morrow
Formed
2000
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
68
Volunteers
24

Preparer

Firm
Vasin Heyn & Company
Address
5000 N Parkway Calabasas 201, Calabasas, CA 91302
Preparer
Rolland Vasin
Phone
8182223500
Supplemental Narrative

Additional Explanations

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

OTHER PROGRAM SERVICES 4: Health and Wellness:Lake FRC houses multiple programs that are integrated to provide support and resources for Lake County families. Services available include assistance with behavioral health services, domestic violence, seeking safety, child abuse prevention and treatment, teen parenting, rape prevention education, a rape crisis center, human trafficking, housing assistance, teen suicide lifeline, child education and youth development, parenting classes, and health insurance. The agency also operates the only Domestic Violence Shelter and Early Head Start program within the County.Total program expenses were $67

Form 990, Part III, Line 4A - Program Service Accomplishments

With approximately 39% of the agency's total budget, Lake Family Resource Center operates the only Early Head Start (EHS) Program in Lake County. Continued funding from the Administration of Children and Families (ACF) provided LakeFRC with funding for 74 slots for expectant mothers and children ages zero to three years of age. Our recruitment and service area encompasses the entire county, which covers an area of over 1,200 square miles. We continued to offer both home-based and center-based services to eligible Lake County families. During the program year, there was a total of 125 participants of which 11 were pregnant women and 114 were children. There were 14 foster children, 4 teen parents, and 20 participants were deemed homeless. 102 families were served, 57 being from a two-parent family and 45 from single-parent homes. Lake County's population is mostly White with the largest minority group being Hispanic or of Latino origin. The predominant languages are English and Spanish. Our program provides full bi-lingual services to our Spanish speaking children and families. The ethnic backgrounds of those served this past program year identified themselves as follows: 55% White, 23% Hispanic, 20% Bi or Multi-Racial, 1% African American and 1% Native American. Health Insurance Application assistance was provided to participants at intake to ensure that all families have coverage. At the end of our program year, all 114 children had active health insurance with 84 children up to date on age-appropriate preventive and primary health care as determined by a health care professional. The number of children with continuous, accessible dental care provided by a dentist at the time of enrollment was 29. With the assistance of staff, the number of children who were up to date on age-appropriate preventive and primary oral health care increased to 40 at the end of the year. Staff assisted with insurance applications, locating, referring, and transporting families to a dentist. The program offers free dental screenings administered by a local pediatric dentist bi-annually as part of our preventative dental service with 24 children being seen.We provided individualized early intervention services to 23 children who were deemed eligible for Early Start services and had an active Individualized Family Service Plan (IFSP). Our Child Development Center provides an appropriate environment for children with disabilities. It is utilized by numerous agencies such as Easter Seals, Lake County Office of Special Education Program, Autism Intervention, Hawaii Elks, and various therapists to see the children in our care and provide specialized services. Seven children were identified and referred by EHS and deemed eligible for Early Start Services through Redwood Coast Regional Center during the program year. Of the 11 pregnant women who received services in the EHS program, all 11 received prenatal and health care resources, prenatal education on fetal development and information on the benefits of breastfeeding. All eleven women received substance abuse prevention information and post-partum health care information. Two women received mental health intervention and follow-up and two were referred for substance abuse treatment.The mission of Lake FRCs Early Head Start Program is to promote and enhance the optimal development of families and young children living in Lake County. By providing both center and home-base services we promote positive prenatal outcomes for pregnant women, enhance development of young children and promote healthy family functioning. We achieve this through a coordinated, comprehensive, and high-quality program strengthening our community, one family at a time.Total program expenses: $1,685,745

Form 990, Part III, Line 4B - Program Service Accomplishments

Domestic Violence: With approximately 39% of the total agency budget, this program serves Lake FRC domestic violence victims and their children. During 2021-2022, we provided 4,285 bed nights to 109 clients at the emergency shelter. On our Community Crisis Line, we received and responded to 982 calls. All children residing at the emergency shelter continue their education through the Kelseyville School District. Occasionally, home schooling is arranged when there are extenuating safety factors. If a parent wishes, they can transport their children to their original school.Comprehensive domestic violence services include support groups, classes, and training. We offer Seeking Safety, a PTSD sensitive substance abuse program, Windows Between Worlds art program, Cal WORKS domestic violence support and staff training, Domestic Violence and Anger Management classes. Classes have continued being provided through zoom platforms or have been put on pause as the pandemic progressed. New ideas for additional support groups are in the process of being developed. Last year over 1,583 sessions of therapeutic and/or peer counseling were provided and over 1,290 support group sessions. 115 safety plans were developed. Lake FRC provides drop-in centers at our Kelseyville office serving over 62 non-sheltered individuals. Our advocacy services included 19 restraining orders assistance and over 10 clients with court accompaniment with linkage to legal services, as necessary. Services were provided to 32 individuals with physical, mental, or medical disabilities.Emergency Transportation was provided 8 times and non-emergency transport was provided 85 times as necessary for other appointments or offices. Memoranda of Understanding is in place with all local social services agencies and law enforcement agencies, Lake County Office of Education, and applicable school districts. Lake FRC staff works closely with representatives from Victim Witness, Behavioral Health, and DSS with services available on those work sites.Lake FRC has bilingual/bicultural staff to serve program Spanish speaking participants. In the past year, ethnic breakdown of clients was as follows: 41% Anglo, 16% Native American, 31% Hispanic; 4% African American, 4% Bi-racial, 3% Pacific Islander, 0% Asian and 1% unknown.Lake FRC works with all domestic violence victims to help them establish safe, healthy, and satisfying lifestyles that are free of violence and fear. Last year over 200 individuals benefited. Lake FRCs domestic violence housing first program provided services to 69 domestic violence clients. Financial housing assistance was provided over 209 times to over 40 clients, and supportive services were provided to all clients. Individual counseling, safety planning and crisis intervention was provided 876 times to housing clients. Other program service activities conducted during the year: Lake FRC houses multiple programs that are integrated to provide support and resources for Lake County families. Services available include assistance with behavioral health services, domestic violence, seeking safety, child abuse prevention and treatment, teen parenting, rape prevention education, a rape crisis center, human trafficking, housing assistance, teen suicide lifeline, child education and youth development, parenting classes, and health insurance. The agency also operates the only Domestic Violence Shelter and Early Head Start program within the County.Total program expenses: $1,302,787

Financial Statement Notes

Part X : FIN48 Footnote

The Organization is exempt from Federal income taxes under Section 501(c)(3) of the Internal Revenue Code and California income taxes under section 23701(d) of the California Revenue and Taxation Code. The IRS classified the organization as one that is not a private foundation within the meaning of section 509(a) of the Code because it is an organization described in section(s) 509(a)(1) and 170(b)(1)(A)(vi).The Organization has adopted Financial Accounting Standards Board Accounting Standards Codification (ASC) Section 740-10, which clarifies the accounting for uncertainty in income taxes. ASC Section 740-10 prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC Section 740-10 requires that an organization recognize in the financial statements the impact of the tax position if that position will more likely than not be sustained on audit, based on the technical merits of the position. As of and for the year ended June 30, 2022, the Organization had no material unrecognized tax benefits, tax penalties or interest.The Organization's Forms 990, Return of Organization Exempt from Income Tax, for each of the tax years ended June 30; 2021, 2020, 2019, are subject to examination by the IRS, generally for 3 years after they were filed.The Organizations Forms 199, California Exempt Organization Return, for each of the tax years ended June 30; 2021, 2020, 2019, and 2018, are subject to examination by the Franchise Tax Board, generally for 4 years after they were filed.

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IRS990/MissionDesc0Lake Family Resource Center is a comprehensive family services organization created to assist Lake County residents to achieve safe, sustainable, healthy families and communities. Lake Family Resource Center strengthens our community one family at a time.
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IRS990/ProgSrvcAccomActy2Grp/Desc0Child and Youth Development:The program is comprised of the following specialized services. The Early Head Start Program, a national program that promotes school readiness by enhancing the social and cognitive development of children through the provision of educational, health, nutritional, social, and other services to enrolled children and families. The adolescent family life program promotes the development of collaborative and integrated systems of care that support pregnant and parenting adolescents and their children. With approximately 39% of the agency's total budget, Lake Family Resource Center operates the only Early Head Start (EHS) Program in Lake County.See Schedule O for more details.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Parenting Education and Personal Development:The program is comprised of the following specialized services. The nurturing parenting programs teach age-specific parenting skills along with addressing the need to nurture oneself.
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