Civic Intelligence

Turning Point Community Programs

990 • Fiscal year 2023 • EIN 94-2609766

Jul 01, 2022 to Jun 30, 2023 • Filed on May 02, 2024

10850 Gold Center Dr 325Rancho Cordova, CA 95670

(916) 364-8395

Siviq Scores

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

Liabilities / Assets

75th percentile

0.57x

Higher debt load relative to assets than 75% of similar nonprofits.

2023 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2023

Liabilities / Revenue

48th percentile

0.36x

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

2023 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2023

Net Margin

45th percentile

1.7%

Higher net margin than 45% of similar nonprofits.

2023 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2023

Top Officer Pay

57th percentile

$398,623

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 0.5% of source-year revenue.

2023 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2023

Asset Growth

93rd percentile

54%

Faster asset growth than 93% of similar nonprofits.

2023 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2022 to 2023

Revenue Growth

79th percentile

22%

Faster revenue growth than 79% of similar nonprofits.

2023 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2022 to 2023

Assets

Up

$46,113,398

Up $16,188,533 (+54%) from 2022

Net Assets

Up

$19,956,860

Up $1,284,662 (+6.9%) from 2022

Liabilities

Up

$26,156,538

Up $14,903,871 (+132%) from 2022

Revenue

Up

$72,659,813

Up $13,273,485 (+22%) from 2022

Expenses

Up

$71,414,419

Up $13,286,757 (+23%) from 2022

Net Income

Down

$1,245,394

Down $13,272 (-1.1%) from 2022

Historical Trend

Balance Sheet Trend

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

$60M$40M$20M$0Assets 2011: $10,856,965Liabilities 2011: $5,859,565Net Assets 2011: $4,997,4002011Assets 2012: $10,657,600Liabilities 2012: $5,578,558Net Assets 2012: $5,079,0422012Assets 2013: $11,648,946Liabilities 2013: $6,560,740Net Assets 2013: $5,088,2062013Assets 2014: $11,106,802Liabilities 2014: $5,615,892Net Assets 2014: $5,490,9102014Assets 2015: $13,219,145Liabilities 2015: $7,007,441Net Assets 2015: $6,211,7042015Assets 2016: $14,021,335Liabilities 2016: $7,596,024Net Assets 2016: $6,425,3112016Assets 2017: $17,346,874Liabilities 2017: $8,240,149Net Assets 2017: $9,106,7252017Assets 2018: $18,916,870Liabilities 2018: $7,467,404Net Assets 2018: $11,449,4662018Assets 2019: $20,092,453Liabilities 2019: $8,771,361Net Assets 2019: $11,321,0922019Assets 2020: $23,930,670Liabilities 2020: $9,406,065Net Assets 2020: $14,524,6052020Assets 2021: $26,901,772Liabilities 2021: $10,078,241Net Assets 2021: $16,823,5312021Assets 2022: $29,924,865Liabilities 2022: $11,252,667Net Assets 2022: $18,672,1982022Assets 2023: $46,113,398Liabilities 2023: $26,156,538Net Assets 2023: $19,956,8602023Assets 2024: $48,136,730Liabilities 2024: $27,434,468Net Assets 2024: $20,702,2622024

Highlighted filing

2023

Assets$46,113,398
Liabilities$26,156,538
Net Assets$19,956,860

Operations Trend

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

$100M$50M$0Expenses 2011: $23,449,3522011Expenses 2012: $23,478,2972012Expenses 2013: $24,535,1992013Revenue 2014: $27,851,855Expenses 2014: $27,448,013Net Income 2014: $403,8422014Revenue 2015: $33,088,927Expenses 2015: $32,416,713Net Income 2015: $672,2142015Revenue 2016: $37,663,667Expenses 2016: $37,450,060Net Income 2016: $213,6072016Revenue 2017: $44,019,918Expenses 2017: $41,338,504Net Income 2017: $2,681,4142017Revenue 2018: $47,408,564Expenses 2018: $45,065,823Net Income 2018: $2,342,7412018Revenue 2019: $51,540,251Expenses 2019: $50,350,995Net Income 2019: $1,189,2562019Revenue 2020: $61,646,390Expenses 2020: $58,199,345Net Income 2020: $3,447,0452020Revenue 2021: $60,818,949Expenses 2021: $58,638,711Net Income 2021: $2,180,2382021Revenue 2022: $59,386,328Expenses 2022: $58,127,662Net Income 2022: $1,258,6662022Revenue 2023: $72,659,813Expenses 2023: $71,414,419Net Income 2023: $1,245,3942023Revenue 2024: $83,164,369Expenses 2024: $82,564,343Net Income 2024: $600,0262024

Highlighted filing

2023

Revenue$72,659,813
Expenses$71,414,419
Net Income$1,245,394
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 2, 2024
Return Version
2022v5.0
Gross Receipts
$72,670,277
Mission and Program Overview

Mission

Turning Point Community Programs provides integrated, cost-effective mental health services, employment and housing for adults, children and their families that promote recovery, independence and self-sufficiency.

Turning point community programs is committed to empowering people of all ages and identities to live their best life through the delivery of quality behavioral health and social services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$9,757,789$13,908,990▲ $4,151,201
Land, Buildings, and Equipment, Net$8,431,228$8,864,188▲ $432,960
Savings and Temporary Cash Investments$10,287,691$7,776,042▼ $2,511,649
Cash and Non-Interest-Bearing Accounts$756,655$1,038,542▲ $281,887
Prepaid Expenses and Deferred Charges$430,915$725,177▲ $294,262
Total Assets$29,924,865$46,113,398▲ $16,188,533
Other Assets Total$260,587$13,800,459▲ $13,539,872
Liabilities
Other Liabilities$0$13,819,848▲ $13,819,848
Accounts Payable and Accrued Expenses$9,244,917$10,370,225▲ $1,125,308
Mortgage Notes Payable Secured by Investment Property$1,271,750$1,223,309▼ $48,441
Deferred Revenue$736,000$743,156▲ $7,156
Total Liabilities$11,252,667$26,156,538▲ $14,903,871
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$14,055,247$14,863,207▲ $807,960
Net Assets With Donor Restrictions$4,616,951$5,093,653▲ $476,702
Total Net Assets Fund Balance$18,672,198$19,956,860▲ $1,284,662
Total Liabilities and Net Assets / Fund Balance$29,924,865$46,113,398▲ $16,188,533

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,594,941$2,759,605$5,354,546
Leasehold Improvements$4,462,060$847,301$5,309,361
Other Land Buildings$389,927$1,731,558$2,121,485
Equipment$341,217$969,262$1,310,479
Land$1,076,043-$1,076,043
Other Assets Org$13,491,808--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Cynthia ArnettMedical DirectorFT$390,987$7,636$398,623
Jeffrey GrayPhysicianFT$371,831$14,783$386,614
Rachel MitchellPhysicianFT$289,535$35,219$324,754
Alfred R RowlettCEOFT$312,006$9,274$321,280
Diana J WhiteCOOFT$244,423$7,778$252,201
Gabriel CastilloNurse PractionerFT$239,903$8,744$248,647
Amy JensenNurse PractionerFT$227,581$14,176$241,757
Brenda BarnettNurse PractionerFT$208,131$19,501$227,632
Jennifer WellensteinDeputy COOFT$195,238$8,322$203,560
Stuart MarshallChief of Information TechFT$172,551$7,634$180,185
Vivian TaylorChief, Dept of People OpsFT$172,898$5,547$178,445
Deborah StarkeyCFOFT$165,250$5,525$170,775

Board Members and Trustees

NameTitle
Dave FukuiPresident
Carol Ann FrezzaVice President
Daniel HahnBoard Member
Dawn HayesBoard Member
Lizzie SigmanBoard Member
Noemi Nunez EsparzaBoard Member
Patricia BlumBoard Member
Peter YellowleesBoard Member
Ramona PrietoBoard Member
Tony DicaetanoBoard Member
Colleen PeschelSecretary
Susan StieberTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Genoa Telepsychiatry INCTelepsychiatryPO BOX 84019, Chicago, IL 60689$551,350
Pedro EvaTelepsychiatry65 COLLEGE DRIVE, Ventura, CA 93003$159,060
Mai Nguyen MdPhysicianPO BOX 10047, Truckee, CA 96162$143,398
F Shirin Ghaheri MdPhysician948 TUSCAN LANE, Sacramento, CA 95864$137,462
Revenue and Support

Revenue Composition

Contributions and Grants
$801,888
Program Service Revenue
$71,757,999
Investment Income
$42,561
Other Revenue
$57,365
All Other Contributions
$145,484
Change in Net Assets
$1,245,394

Audited Revenue Reconciliation

Revenue per Audited Statements
$72,659,813
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$39,268
Total Revenue per Audited Statements
$72,699,081
Total Revenue per Form 990
$72,659,813
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$52,214,183
Other Expenses$18,073,283
Grants and Similar Amounts Paid$1,126,953
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$33,831,654$4,756,987-$38,588,641
Other Employee Benefits$6,980,596$993,410-$7,974,006
Fees for Services Other$4,117,657$423,519-$4,541,176
Occupancy$3,193,736$464,580-$3,658,316
Payroll Taxes$2,719,623$387,017-$3,106,640
Office Expenses$1,718,880$348,003-$2,066,883
Current Officers, Directors, Trustees, and Key Employees$1,595,902$224,578-$1,820,480
Travel$982,951$60,079-$1,043,030
Depreciation Depletion$889,965$25,106-$915,071
Insurance$401,882$344,581-$746,463
Pension Plan Contributions$634,114$90,302-$724,416
Grants to Domestic Orgs$710,042--$710,042
Grants to Domestic Individuals$416,911--$416,911
All Other Expenses$161,945$25,745-$187,690
Other Expenses$57,058$120,125-$177,183
Fees for Services Accounting-$83,006-$83,006
Interest$35,133$34,683-$69,816
Fees for Services Legal$51,198$6,298-$57,496
Total Functional Expenses$62,507,026$8,907,393$0$71,414,419

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$71,414,419
Total Expenses per Audited Statements$71,414,419
Total Expenses per Form 990$71,414,419
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Consumer Self Help CenterSacramento, CA501(c)3Partner for Mental Health Services$414,758
El ConcilioStockton, CA501(c)3Partner for Mental Health Services$295,284
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
Operating Lease Liabilities$13,819,848
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, Section B, Line 11B

The form 990 is sent to all individual board members for review and approval prior to filing with the irs.

Form 990, Part VI, Section B, Line 12C

On an annual basis, the board and its officers renew the conflict of interest statement for compliance. Supervisory accounting staff are made aware of conflict of interest policies and expected to bring possible conflicts to management's attention. An individual with a conflict of interest may be counted toward establishing a quorum for voting, but shall be ineligible to discuss, influence, or vote on the decision or transcation which is the subject matter of the conflict. Any decision or transcation made in violation of the preceeding prohibition is void as permissible by law.

Form 990, Part VI, Section B, Line 15

The board of directors has commissioned an independent survey, but currently uses other independent publicly available surveys to determine the cfo's compensation. Additionally, the board annually evaluates the ceo as part of its annual compensation review. This was last performed in 2023. The board of directors has commissioned an independent survey for compensation of other officers of the organization, but currently uses other independent publicly available surveys to determine the compensation. Additionally, the ceo annually evaluates the compensation review. This was last performed in 2023.

Form 990, Part VI, Section C, Line 19

The organization's audited financial statements and federal form 990 are available upon request at turning point's administrative offices.

Filing and Contact Details

Filer

Filer Name
Turning Point Community Programs
EIN
94-2609766
Phone
9163648395
Address
10850 GOLD CENTER DR 325, RANCHO CORDOVA, CA 95670

Signing Officer

Name
Deborah Starkey CPA
Title
CFO
Phone
9163648395
Signed
2024-05-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Alfred Rowlett
Formed
1976
Legal Domicile
CA
Voting Board Members
12
Independent Board Members
12
Employees
1,057
Volunteers
44

Preparer

Firm
Gilbert Cpas
Address
2880 GATEWAY OAKS DR STE 100, SACRAMENTO, CA 95833
Preparer
Keith R Glen
Phone
9166466464
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Adjustment for known prior year settlements as contract settlements 39,268.

FORM 990, PART XII, LINE 2C:

This process has not changed from prior year.

Financial Statement Notes

PART X, LINE 2:

Turning point is exempt from income taxes under section 501(c)(3) of the internal revenue code. Turning point has applied the accounting principles related to accounting for uncertainty in income taxes and has determined that there is no material impact on the financial statements. With some exceptions, turning point is no longer subject to u.s. Federal and state income tax examinations by tax authorities for years prior to 2019.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Turning point records prior year settlements as contract settlements 39,268.

Raw XML AppendixShowing 400 of 880 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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IRS990/Desc0TPCP CURRENTLY OPERATES EIGHT YOUTH/TAY PROGRAMS IN BOTH SACRAMENTO AND YOLO COUNTY. BELOW ARE HIGHLIGHTS FROM SOME OF THESE PROGRAMS.FLEXIBLE INTEGRATED TREATMENT (FIT) PROGRAM, FORMERLY KNOWN AS FOCUS, HAS BEEN IN OPERATION SINCE 1999 AND WORKS WITH YOUTH WHO ARE EXPERIENCING EMOTIONAL AND BEHAVIORAL DIFFICULTIES. THE THERAPIST/TREATMENT TEAM MEMBERS, PARTNER WITH YOUTH AND THEIR FAMILIES IN ADDRESSING THEIR STATED NEEDS UTILIZING A FAMILY-FOCUSED, STRENGTH-BASED APPROACH. FIT IS ABLE TO INCREASE OR DECREASE CLINICAL SUPPORTS DEPENDING ON THE LEVEL OF NEED THE YOUTH HAS AT ANY GIVEN TIME. THE PROGRAM PROVIDES INDIVIDUAL, FAMILY, AND GROUP THERAPY, SKILLS TRAINING, ADVOCACY, CASE MANAGEMENT, AND PSYCHIATRIC SUPPORTS. THE PROGRAM ALSO INCORPORATES SPECIFIC EVIDENCE-BASED PRACTICES AS TREATMENT MODALITIES.IN THE 22/23 FISCAL YEAR THE FLEXIBLE INTEGRATED TREATMENT (FIT) PROGRAM SERVED A TOTAL OF 437 UNDUPLICATED CLIENTS WERE SERVED. COMPARING THE 210 CLIENTS WITH BOTH AN INITIAL AND RE-EVALUATION/DISCHARGE CHILD AND ADOLESCENT /NEEDS AND STRENGTHS ASSESSMENTS (CANS), THERE WAS A DECREASE IN THE TOTAL ACTIONABLE ITEMS IN 7 (77.8%) OF THE 9 AREAS WITHIN THE CHILD BEHAVIORAL/EMOTIONAL NEEDS DOMAIN (I.E., PSYCHOSIS, DEPRESSION, ANXIETY, ANGER CONTROL, ETC.). FURTHER, THERE WAS A DECREASE IN THE TOTAL ACTIONABLE ITEMS IN ALL 11 (100%) AREAS OF THE LIFE DOMAIN FUNCTIONING DOMAIN (I.E., DEVELOPMENTAL/INTELLECTUAL, DECISION-MAKING, SCHOOL BEHAVIOR, ETC.). OF THE 465 UNIQUE INDIVIDUALS SERVED, 95.7% ACCRUED ZERO PSYCHIATRIC HOSPITALIZATIONS. LASTLY, 30.0% OF DISCHARGES WAS DUE TO THE CLIENT HAVING SUCCESSFULLY COMPLETED SERVICES.THERAPEUTIC BEHAVIORAL SERVICES (TBS) IS AN INTENSIVE, ONE-TO-ONE SHORT-TERM OUTPATIENT MENTAL HEALTH TREATMENT SERVICE THAT HAS BEEN IN OPERATION SINCE 2002. TBS IS DESIGNED FOR CHILDREN AND YOUTH WITH SERIOUS EMOTIONAL PROBLEMS WHO ARE EXPERIENCING A STRESSFUL TRANSITION OR LIFE CRISIS AND NEEDING SPECIALIZED SUPPORT SERVICES. TBS SERVICES UTILIZE AN INDIVIDUALIZED APPROACH BUILDING ON YOUTH AND FAMILY STRENGTHS TO CREATE A BEHAVIOR PLAN THE FAMILY IS ABLE TO MAINTAIN AFTER SERVICES HAVE ENDED. THIS PLAN IS DEVELOPED FROM A DETAILED FUNCTIONAL BEHAVIORAL ASSESSMENT WHICH INCLUDES ENVIRONMENTAL STRATEGIES, DEVELOPMENT OF SKILLS AND NEW BEHAVIORS, POSITIVE SUPPORTS, AND REACTIVE STRATEGIES. SERVICES ARE PROVIDED UNTIL THE INDIVIDUAL'S BEHAVIORS HAVE BEEN RESOLVED OR REDUCED TO AN ACCEPTABLE LEVEL, NO LONGER PLACING THEM AT RISK. IN THE 22/23 FISCAL YEAR, THE KAISER TBS PROGRAM SERVED A TOTAL OF 142 UNDUPLICATED CLIENTS. BETWEEN THOSE 142 CLIENTS, THE AVERAGE LENGTH OF SERVICE (IN MINUTES) PER CLIENT WAS APPROXIMATELY 3,367. FURTHER, AT DISCHARGE, 84.8% OF CLIENTS SERVED KNEW WAYS TO KEEP CALM (IN COMPARISON TO 64.0% AT INTAKE), 85.6% COULD TELL WHEN THEY BEGIN TO FEEL UPSET/OVERWHELMED (COMPARED TO 71.7% AT INTAKE), AND 83.7% FELT THEY KNEW WHAT TO DO SHOULD THEY BECOME UPSET/OVERWHELMED (COMPARED TO 54.7% AT INTAKE). ADDITIONALLY, KAISER TBS RECEIVED A YOUTH SATISFACTION RATE OF 90% WHILE CAREGIVERS GAVE A RATING OF 93.7%.IN THE 22/23 FISCAL YEAR, 64 UNDUPLICATED CLIENTS WERE SERVED THROUGH THE SACRAMENTO TBS PROGRAM. AT THE TIME OF DISCHARGE, 81.0% OF PARTICIPANTS FELT THAT THEY KNEW WAYS TO KEEP THEMSELVES CALM, 88.6% FELT THAT THEY COULD TELL WHEN THEY BEGIN TO COME UPSET/OVERWHELMED, AND 81.9% FELT THAT THEY KNEW HOW TO HELP THEMSELVES SHOULD THEY BECOME UPSET OR OVERWHELMED. ADDITIONALLY, SACRAMENTO TBS RECEIVED A YOUTH SATISFACTION RATE OF 91.4% WHILE CAREGIVERS GAVE A RATING OF 87.8%.IN THE 22/23 FISCAL YEAR, 31 UNDUPLICATED CLIENTS WERE SERVED THROUGH THE YOLO TBS PROGRAM. AT DISCHARGE, 87.7% OF CLIENTS SERVED KNEW WAYS TO KEEP CALM (IN COMPARISON TO 58.5% AT INTAKE), 83.1% COULD TELL WHEN THEY BEGIN TO FEEL UPSET/OVERWHELMED (COMPARED TO 75.4% AT INTAKE), AND 80.0% FELT THEY KNEW WHAT TO DO SHOULD THEY BECOME UPSET/OVERWHELMED (COMPARED TO 63.1% AT INTAKE). ADDITIONALLY, YOLO TBS RECEIVED A YOUTH SATISF
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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$48.1$27.4$20.7$83.2$82.6$0.60
2023Detailed filing. Detailed filing data is available for this year.$46.1$26.2$20.0$72.7$71.4$1.25
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$29.9$11.3$18.7$59.4$58.1$1.26
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$26.9$10.1$16.8$60.8$58.6$2.18
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$23.9$9.41$14.5$61.6$58.2$3.45
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$20.1$8.77$11.3$51.5$50.4$1.19
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$18.9$7.47$11.4$47.4$45.1$2.34
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$17.3$8.24$9.11$44.0$41.3$2.68
2016Detailed filing. Detailed filing data is available for this year.$14.0$7.60$6.43$37.7$37.5$0.21
2015Detailed filing. Detailed filing data is available for this year.$13.2$7.01$6.21$33.1$32.4$0.67
2014Detailed filing. Detailed filing data is available for this year.$11.1$5.62$5.49$27.9$27.4$0.40
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.6$6.56$5.09$24.5
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.7$5.58$5.08$23.5
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.9$5.86$5.00$23.4