Civic Intelligence

Easterseals Northern California

EIN 84-1839186 • 501(c)3 • Walnut Creek, CA

Profile

Easterseals northern california (esnorcal) is creating a more equitable world so people with developmental disabilities can choose their path. We do this by reimagining how care and support can be better connected to fill gaps in human services across an individual's lifespan.

2730 Shadelands Drive Bldg 10Walnut Creek, CA 94598

www.esnorcal.org

Siviq Scores

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

Liabilities / Assets

98th percentile

1.43x

Higher debt load relative to assets than 98% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

48th percentile

0.26x

Higher debt load relative to revenue than 48% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

30th percentile

-1.3%

Higher net margin than 30% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

83rd percentile

$509,270

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 1.9% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Asset Growth

90th percentile

31%

Faster asset growth than 90% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

74th percentile

23%

Faster revenue growth than 74% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Assets

Up

$4,951,594

Up $1,176,373 (+31%) from 2023

Liabilities

Up

$7,092,891

Up $1,498,846 (+27%) from 2023

Net Assets

Down

-$2,141,297

Down $322,473 (-18%) from 2023

Revenue

Up

$27,087,137

Up $4,990,969 (+23%) from 2023

Expenses

Up

$27,450,986

Up $8,115,714 (+42%) from 2023

Net Income

Down

-$363,849

Down $3,124,745 (-113%) from 2023

Trend Graphs

Balance Sheet Trend

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

$10M$5.0M$0-$5.0M-$10MAssets 2019: $2,706,631Liabilities 2019: $4,929,396Net Assets 2019: -$2,222,7652019Assets 2020: $4,137,539Liabilities 2020: $9,571,419Net Assets 2020: -$5,433,8802020Assets 2021: $3,933,873Liabilities 2021: $9,386,637Net Assets 2021: -$5,452,7642021Assets 2022: $3,116,538Liabilities 2022: $7,866,543Net Assets 2022: -$4,750,0052022Assets 2023: $3,775,221Liabilities 2023: $5,594,045Net Assets 2023: -$1,818,8242023Assets 2024: $4,951,594Liabilities 2024: $7,092,891Net Assets 2024: -$2,141,2972024

Highlighted filing

2024

Assets$4,951,594
Liabilities$7,092,891
Net Assets-$2,141,297

Operations Trend

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

$30M$20M$10M$0-$10MRevenue 2019: $13,152,963Expenses 2019: $15,375,728Net Income 2019: -$2,222,7652019Revenue 2020: $9,413,757Expenses 2020: $12,914,506Net Income 2020: -$3,500,7492020Revenue 2021: $11,091,029Expenses 2021: $11,105,823Net Income 2021: -$14,7942021Revenue 2022: $14,615,321Expenses 2022: $13,383,558Net Income 2022: $1,231,7632022Revenue 2023: $22,096,168Expenses 2023: $19,335,272Net Income 2023: $2,760,8962023Revenue 2024: $27,087,137Expenses 2024: $27,450,986Net Income 2024: -$363,8492024

Highlighted filing

2024

Revenue$27,087,137
Expenses$27,450,986
Net Income-$363,849

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 10, 2025
Return Version
2024v5.1
Gross Receipts
$27,324,495
Mission and Program Overview

Mission

Easterseals Northern California (ESNorCal) is creating a more equitable world so people with developmental disabilities can choose their path. We do this by reimagining how care and support can be better connected to fill gaps in human services across an individual's lifespan.

SEE SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,740,431$2,715,400▼ $25,031
Savings and Temporary Cash Investments-$1,124,814-
Accounts Receivable$410,648$495,975▲ $85,327
Pledges and Grants Receivable$248,401$248,002▼ $399
Land, Buildings, and Equipment, Net$56,126$37,322▼ $18,804
Cash and Non-Interest-Bearing Accounts$318,295$33,094▼ $285,201
Prepaid Expenses and Deferred Charges$1,320$10,790▲ $9,470
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0--
Investments Program Related$0--
Loans From Officers Directors$0$0→ $0
Total Assets$3,775,221$4,951,594▲ $1,176,373
Other Assets Total$0$286,197▲ $286,197
Liabilities
Other Liabilities$5,553,438$7,065,001▲ $1,511,563
Accounts Payable and Accrued Expenses$40,607$27,890▼ $12,717
Total Liabilities$5,594,045$7,092,891▲ $1,498,846
Net Assets / Fund Balance
Net Assets With Donor Restrictions$204,833$204,833→ $0
Net Assets Without Donor Restrictions$-2,023,657$-2,346,130▼ $322,473
Total Net Assets Fund Balance$-1,818,824$-2,141,297▼ $322,473
Total Liabilities and Net Assets / Fund Balance$3,775,221$4,951,594▲ $1,176,373

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$37,322$245,557$282,879
Other Assets Org$286,197--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kalina HatzellSenior Director, Behavioral HealthFT$167,680$38,775$206,455
Angela ButtonDirector, Behavioral HealthFT$157,254$32,569$189,823
Christine GomezDirector, Early InterventionFT$149,706$20,879$170,585
Karen SmithCare Team ManagerFT$124,684$12,222$136,906
Melanie HamiltonCare Team ManagerFT$130,407$3,634$134,041

Board Members and Trustees

NameTitle
Kimberly DonellanChairman
Fran OlsonVice-chair
Monica PatrieVice President
David DurhamDirector
Frances AllenDirector
Mattthew PeakeDirector
Andrea PettifordSecretary & CEO
Patrick OhTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,401,817
Program Service Revenue
$24,500,421
Investment Income
$184,757
Other Revenue
$142
All Other Contributions
$266,797
Change in Net Assets
$-363,849

Audited Revenue Reconciliation

Revenue per Audited Statements
$27,087,137
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$88,461
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$27,175,598
Total Revenue per Form 990
$27,087,137
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$23,529,251
Other Expenses$3,921,735
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$18,999,126--$18,999,126
Other Employee Benefits$2,918,368--$2,918,368
Payroll Taxes$1,323,727--$1,323,727
Information Technology$631,060--$631,060
Occupancy$609,742--$609,742
Pension Plan Contributions$288,030--$288,030
Depreciation Depletion$268,846--$268,846
Insurance$88,434--$88,434
Travel$73,076--$73,076
Other Expenses$53,986--$53,986
Office Expenses$23,585--$23,585
All Other Expenses$8,404$0$0$8,404
Fees for Services Other$7,057$0$0$7,057
Fees for Service Investment Mgmnt Fees$6,836--$6,836
Total Functional Expenses$27,450,986$0$0$27,450,986

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$27,450,986
Total Expenses per Audited Statements$27,450,986
Total Expenses per Form 990$27,450,986
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Other Expense Adjustments$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$47,085
Fundraising Gross Income$47,085
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$134,282$47,085$29,834$17,251
Event 2-$0-$0
Total Events$134,282$47,085$47,085$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
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal Income Taxes$6,764,065
Due to Catalight$300,936
Finance Lease Liability-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B Review of form 990 by governing body

The form 990 will be provided to the board of directors for review prior to submission to the irs.

Form 990, Part VI, Line 12C Conflict of interest policy

The easterseals northern california board of directors, officers, employees, and representatives of easterseals northern california are expected to follow the conflict of interest policy and to use good judgement, adhere to high ethical standards, and to conduct their affairs in such a manner as to avoid any actual or potential conflict between their personal interests and those of easterseals northern california.

Form 990, Part VI, Line 15A Process to establish compensation of top management official

TOP MANAGEMENT POSITIONS INCLUDED two directors, a senior director and two care team managers. EASTERSEALS NORTHERN CALIFORNIA IS A MEMBER OF A FAMILY OF COMPANIES INCLUDING THE CATALIGHT FOUNDATION, THE BHPN (DBA CATALIGHT CARE SERVICES), EASTERSEALS HAWAII AND XOLV TECHNOLOGY SOLUTIONS, LLC. THE EXECUTIVE COMPENSATION COMMITTEE OF THE CATALIGHT FOUNDATION'S BOARD OF DIRECTORS IS AUTHORIZED TO CONDUCT AN ANNUAL PERFORMACE AND COMPENSATION REVIEW OF THE CEO OF CATALIGHT, EASTERSEALS NORTHERN CALIFORNIA CEO AND TOP MANAGEMENT REPORT TO THE CEO OF CATALIGHT FOUNDATION WHO CONDUCTS A MARKET ANALYSIS WITH THE PEOPLE & PERFORMANCE DEPARTMENT TO DETERMINE COMPENSATION.

Form 990, Part VI, Line 15B Process to establish compensation of other employees

The compensation evaluation process for key employees is similar to the executive compensation evaluation mentioned above in question 15a.

Form 990, Part VI, Line 19 Required documents available to the public

The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Easterseals Northern California
EIN
84-1839186
Phone
9252668400
Address
2730 SHADELANDS DRIVE BLDG 10, WALNUT CREEK, CA 94598

Signing Officer

Name
Andrea Pettiford
Title
CEO
Phone
9252668400
Signed
2025-07-10
Discuss with paid preparer
Yes

Organization Details

Formed
2017
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
6
Employees
353
Volunteers
7

Preparer

Firm
Bdo USA
Address
221 N WALL STREET SUITE 400, SPOKANE, WA 99201-0611
Preparer
Cindy Janikowski
Phone
5097478095
Supplemental Narrative

Additional Explanations

Form 990, Part I, Line 1

Throughout 2024, easterseals northern california (esnorcal) continued adhering to its purpose of providing high-quality services, maintaining excellent client satisfaction, and expanding its programs and reach to provide more care to more families in northern california. Guided by a person-centered philosophy of care, easterseals northern california remained steadfast in meeting the needs of those already in our care as well as supporting the needs of more families in our communities through a new diagnostic evaluation service line and partnering with more insurance providers. Our commitment to employee engagement and wellbeing was reflected in a 28% growth in staff, with esnorcal proudly closing the year with 280 highly skilled and dedicated people delivering and supporting care; we anticipate that number to continue growing in 2025. Throughout this past year, we served nearly 5,000 families, achieved a cumulative 4.5 out of 5 client satisfaction score, and delivered over 216,000 hours of care. Easterseals northern california is also a member of a family of companies including catalight, catalight care services and easterseals hawaii. Across the four companies, there are over 800 employees working together in support of our shared purpose, which is to create a more equitable world where people with developmental disabilities can choose their path.

Form 990, Part X, Line 32

ES NorCal has been focused on delivering essential services, and its financial structure reflects a strategic investment in expanding capacity and reach. The $5.6M liability represents the strategic investment that Catalight has made in ES NorCal to further its mission. Although this amount is expected to be repaid, we should emphasize that the repayment is not imminent, allowing ES NorCal to concentrate on mission delivery without immediate financial strain. While the 990 shows a history of deficits, the trend is improving, and funders should see this as an opportunity to invest and help ES NorCal grow to expand it reach within the northern California region.

Financial Statement Notes

Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote

Part x, line 2: esnorcal has received notification from the internal revenue service and the state of california that it qualifies for the tax-exempt status under section 501(c)(3) of the internal revenue code and section 27301(d) of the california revenue and taxation code, respectively. Esnorcal is subject to income taxes on any net income that is derived from a trade or business, regularly carried on, and not in furtherance of the purposes for which it was granted exemption. The organization recognizes the effect of income tax positions only if those positions are more likely than not of being sustained, and changes in recognition or measurement are reflected in the period in which the change in judgment occurs, the organization has evaluated its current tax positions and has concluded that as of december 31, 2024, it does not have any significant uncertain tax positions for which a reserve would be necessary.

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IRS990/Form990PartVIISectionAGrp/PersonNm12MELANIE HAMILTON
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IRS990/Form990PartVIISectionAGrp/TitleTxt0VICE-CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt1CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6SECRETARY & CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt7VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR, BEHAVIORAL HEALTH
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR, EARLY INTERVENTION
IRS990/Form990PartVIISectionAGrp/TitleTxt10SENIOR DIRECTOR, BEHAVIORAL HEALTH
IRS990/Form990PartVIISectionAGrp/TitleTxt11CARE TEAM MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt12CARE TEAM MANAGER
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IRS990/MissionDesc0EASTERSEALS NORTHERN CALIFORNIA (ESNORCAL) IS CREATING A MORE EQUITABLE WORLD SO PEOPLE WITH DEVELOPMENTAL DISABILITIES CAN CHOOSE THEIR PATH. WE DO THIS BY REIMAGINING HOW CARE AND SUPPORT CAN BE BETTER CONNECTED TO FILL GAPS IN HUMAN SERVICES ACROSS AN INDIVIDUAL'S LIFESPAN.
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IRS990/OtherExpensesGrp/Desc0INTERCO IT & ADMIN SUPPORT
IRS990/OtherExpensesGrp/Desc1PROGRAM SERVICE FEES
IRS990/OtherExpensesGrp/Desc2DUES AND CERTIFICATION
IRS990/OtherExpensesGrp/Desc3STAFF TRAINING & DEVELOPMENT
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IRS990/ProgramServiceRevenueGrp/Desc0HEALTH CARE SERVICE
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IRS990/ProgSrvcAccomActy2Grp/Desc0THROUGHOUT 2024, ESNORCAL'S EARLY INTERVENTION (EI) PROGRAM SERVED OVER 1,400 FAMILIES, HELPING CHILDREN TO CLOSE DEVELOPMENTAL GAPS THROUGH INDIVIDUALIZED TREATMENT PLANS THAT ADDRESS DELAYS IN OVERALL DEVELOPMENT, MOTOR SKILLS AND LANGUAGE. PRACTITIONERS CONTINUED TO HELP SUPPORT FAMILIES THROUGH COACHING AND EDUCATION, AS WELL AS CONSULTING WITH SCHOOLS, CHILDCARE AGENCIES AND OTHER SERVICE PROVIDERS. OUR EI PROGRAMS SERVE CHILDREN FROM BIRTH TO AGE 5 THROUGH OUR CONTINUED PARTNERSHIP WITH THE NUMEROUS REGIONAL CENTERS IN NORTHERN CALIFORNIA. WE MADE GREAT HEADWAY IN CONTINUING TO IDENTIFY THE NEED FOR EI ACROSS THE NORTHERNMOST AREAS OF ESNORCAL'S REGION APPROACHING THE OREGON BORDER, INCLUDING MENDOCINO, SHASTA AND HUMBOLDT COUNTIES. WE MAINTAIN THAT RECOGNIZING DELAYS EARLY, BEING ABLE TO OBTAIN AN ASSESSMENT, AND MOVING CHILDREN QUICKLY INTO TREATMENT IS ESSENTIAL TO HELPING THEM CATCH UP DURING CRITICAL STAGES OF DEVELOPMENT; BY PROVIDING MOST OF OUR EI SERVICES TO BILINGUAL AND SPANISH-SPEAKING FAMILIES, OUR SUPPORT WAS ACCESSIBLE TO EVEN MORE FAMILIES.
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IRS990/ProgSrvcAccomActy2Grp/RevenueAmt03411155
IRS990/ProgSrvcAccomActy3Grp/Desc0IN 2024, OUR KALEIDOSCOPE COMMUNITY ADULT PROGRAM (KCAP), WHICH SUPPORTS INDIVIDUALS AGES 18 AND UP WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES, CONTINUED TO PROVIDE ITS COMMUNITY-BASED PROGRAMMING IN WALNUT CREEK AND DUBLIN, FOCUSING ON COMMUNITY INTEGRATION, SOCIALIZATION AND INDEPENDENT LIVING SKILLS DEVELOPMENT WITH A CREATIVE CURRICULUM THAT'S HAILED AS BEING BOTH FUN AND EDUCATIONAL. CRITICAL PROGRAMS LIKE KALEIDOSCOPE OFFER PARTICIPANTS OPPORTUNITIES FOR SOCIALIZATION AND COMMUNITY INTEGRATION, PRE-EMPLOYMENT TRAINING, LEISURE AND RECREATION, AND BUILDING SKILLS IN HOME AND PERSONAL HYGIENE, MONEY MANAGEMENT, TRANSPORTATION, SAFETY AND SELF-ADVOCACY. THIS PAST YEAR, KALEIDOSCOPE CELEBRATED 3 PARTICIPANTS WHO ARE NOW LIVING INDEPENDENTLY, UTILIZING PARATRANSIT TO GET TO THE PROGRAM AND HAVE BEEN THRIVING IN THEIR NEW LIVING SITUATIONS. GIVEN THE CURRICULUM'S FOCUS ON INDEPENDENT LIVING SKILLS, THIS WAS A MAJOR TRIUMPH. IN 2024, KALEIDOSCOPE PROVIDED MORE THAN 9,000 HOURS OF SERVICE TO 50 PARTICIPANTS, AND GREW ITS VOLUNTEER OPPORTUNITIES AS PART OF ITS COMMITMENT TO COMMUNITY INTEGRATION AND PRE-VOCATIONAL CURRICULUM. SUCH OPPORTUNITIES INCLUDED GROWING FOOD AT LOCAL COMMUNITY GARDENS, MAKING TREATS FOR AND TENDING TO ANIMALS AT LOCAL SHELTERS, ORGANIZING DONATIONS AND PRICING MERCHANDISE AT AMERICAN CANCER SOCIETY SHOPS. SUCH COMMITMENTS OFFER PARTICIPANTS A CHANCE TO EXPLORE A WIDE RANGE OF DUTIES THAT CAN SUPPORT FUTURE CAREER PATHS, AS WELL AS FOSTER STRONG INTERPERSONAL RELATIONSHIPS. DURING THE 2024 YEAR, OUR RESPITE PROGRAM CONTINUED PROVIDING IN-HOME AND COMMUNITY-BASED RESPITE CARE FOR CHILDREN, TEENS AND ADULTS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES (I/DD). THROUGH THIS PROGRAM, CAREGIVERS ARE ABLE TO WIND DOWN OR FULFILL OTHER PARTS OF THEIR LIVES AND BRING A RENEWED ENERGY AND COMPASSION TO THEIR CAREGIVING; MEANWHILE, CLIENTS ARE ABLE TO SOCIALIZE WITH A TRUSTED AND RELIABLE PRACTITIONER WHO HELPS THEM BE SET UP FOR SUCCESS. THE PROGRAM SAW TREMENDOUS GROWTH IN 2024 WITH A 100% INCREASE IN ENROLLED FAMILIES. OVER 7,000 HOURS OF RESPITE CARE WERE DELIVERED TO THE 38 FAMILIES IN THE PROGRAM, WITH ANOTHER LARGE INCREASE EXPECTED IN 2025.
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