Liabilities / Assets
82nd percentile
Higher debt load relative to assets than 82% of similar nonprofits.
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.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
82nd percentile
Higher debt load relative to assets than 82% of similar nonprofits.
Liabilities / Revenue
71st percentile
Higher debt load relative to revenue than 71% of similar nonprofits.
Net Margin
36th percentile
Higher net margin than 36% of similar nonprofits.
Top Officer Pay
73rd percentile
Higher top officer pay than 73% of similar nonprofits.
Top officer pay equals 2.8% of source-year revenue.
Asset Growth
22nd percentile
Faster asset growth than 22% of similar nonprofits.
Revenue Growth
43rd percentile
Faster revenue growth than 43% of similar nonprofits.
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
Most recent year
2023 • Form 990Summary only. Only limited summary data is available for this year.
The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2022 below.
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 | Book Value | Depreciation | Basis |
|---|---|---|---|
| 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 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Lisa Morrow | Executive Director | FT | $88,161 | $21,895 | $110,056 |
| Maggie Gonzalez | Director of Finance | FT | $59,484 | $21,802 | $81,286 |
| Name | Title |
|---|---|
| Harry Buz Dereniuk | Chair |
| Becky Salato | Member |
| Genee Woodson | Member |
| Karlene Ellis | Member |
| Sabrina Andrus | Member |
| Shelly Trumbo | Member |
| Stephanie Simon | Member |
| Ilene Dumont | Secretary |
| John Tomkins | Treasurer |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
“John TompkinsP.O. Box 1140Lucerne, CA 95458”
“A final copy of the Form 990 will be provided to the Finance Committee and the Board of Directors after submission.”
“Conflict of interest statements are completed and reviewed annually. Any identified conflict of interest is evaluated and corrective action is taken as necessary.”
“A salary survey of like organizations is reviewed.”
“A salary survey of like organizations is reviewed.”
“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.”
“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”
“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”
“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”
“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.”
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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|---|---|---|
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| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 227049 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | 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. |
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| IRS990/BooksInCareOfDetail/PersonNm | 0 | Lisa Morrow |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 7072790563 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 5350 Main Street |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Kelseyville |
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| IRS990/CYOtherExpensesAmt | 0 | 1101387 |
| IRS990/CYOtherRevenueAmt | 0 | 115093 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 103694 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -31667 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 2755251 |
| IRS990/CYTotalExpensesAmt | 0 | 3856638 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 3824971 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
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| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 62101 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 126555 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 58774 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 58774 |
| IRS990/Desc | 0 | Family and Community Violence Prevention, Intervention, and Treatment:The program is comprised of various specialized services. The domestic violence assistance program and welfare to work program provide financial assistance, domestic violence shelter, and counseling services. The child abuse treatment program provides comprehensive direct services to children who are victims of abuse, neglect, domestic violence, community violence, and abduction. The rape crisis center and rape prevention and education program assist sexual assault victims in dealing with the emotional trauma inflicted by the assault, and conduct related to the prevention of sexual violence.See Schedule O for more details. |
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| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 345 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 68 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Stephanie Simon |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | Genee Woodson |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | Becky Salato |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | Karlene Ellis |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | Sabrina Andrus |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Chair |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | Member |
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| IRS990/MinutesOfCommitteesInd | 0 | true |
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| IRS990/MissionDesc | 0 | 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. |
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| IRS990/OtherExpensesGrp/Desc | 1 | Repairs and Maintenance |
| IRS990/OtherExpensesGrp/Desc | 2 | Improvements |
| IRS990/OtherExpensesGrp/Desc | 3 | Utilities |
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| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 1130 |
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| IRS990/PrincipalOfficerNm | 0 | Lisa Morrow |
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| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Service revenue |
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| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | Child 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/Desc | 0 | Parenting 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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| IRS990ScheduleA/TotalSupportAmt | 0 | 17135744 |
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| IRS990/ScheduleBRequiredInd | 0 | false |
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| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 377181 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 3856638 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 390000 |
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