Civic Intelligence

Heartland Child & Family Services

EIN 94-2638325 • 501(c)3 • Sacramento, CA

Profile

To provide low cost mental health services

811 Grand Avenue Suite DSacramento, CA 95838

www.terkensha.org

Siviq Scores

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

Liabilities / Assets

74th percentile

0.47x

Higher debt load relative to assets than 74% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

52nd percentile

0.23x

Higher debt load relative to revenue than 52% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

64th percentile

11%

Higher net margin than 64% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

81st percentile

$334,544

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

94th percentile

54%

Faster asset growth than 94% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

86th percentile

55%

Faster revenue growth than 86% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$8,693,183

Up $3,033,729 (+54%) from 2023

Liabilities

Up

$4,127,312

Up $1,065,134 (+35%) from 2023

Net Assets

Up

$4,565,871

Up $1,968,595 (+76%) from 2023

Revenue

Up

$17,570,628

Up $6,199,588 (+55%) from 2023

Expenses

Up

$15,602,033

Up $4,467,864 (+40%) from 2023

Net Income

Up

$1,968,595

Up $1,731,724 (+731%) from 2023

Trend Graphs

Balance Sheet Trend

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

$10M$5.0M$0Assets 2010: $2,100,193Liabilities 2010: $239,454Net Assets 2010: $1,860,7392010Assets 2011: $2,071,963Liabilities 2011: $224,550Net Assets 2011: $1,847,4132011Assets 2012: $1,702,848Liabilities 2012: $199,471Net Assets 2012: $1,503,3772012Assets 2013: $1,423,638Liabilities 2013: $315,893Net Assets 2013: $1,107,7452013Assets 2014: $1,850,432Liabilities 2014: $597,505Net Assets 2014: $1,252,9272014Assets 2015: $1,467,452Liabilities 2015: $291,460Net Assets 2015: $1,175,9922015Assets 2016: $1,486,568Liabilities 2016: $465,501Net Assets 2016: $1,021,0672016Assets 2017: $2,293,617Liabilities 2017: $989,968Net Assets 2017: $1,303,6492017Assets 2018: $2,360,596Liabilities 2018: $929,439Net Assets 2018: $1,431,1572018Assets 2019: $2,652,069Liabilities 2019: $1,169,949Net Assets 2019: $1,482,1202019Assets 2020: $3,822,509Liabilities 2020: $2,330,799Net Assets 2020: $1,491,7102020Assets 2021: $3,676,486Liabilities 2021: $2,121,785Net Assets 2021: $1,554,7012021Assets 2022: $3,471,900Liabilities 2022: $1,111,495Net Assets 2022: $2,360,4052022Assets 2023: $5,659,454Liabilities 2023: $3,062,178Net Assets 2023: $2,597,2762023Assets 2024: $8,693,183Liabilities 2024: $4,127,312Net Assets 2024: $4,565,8712024

Highlighted filing

2024

Assets$8,693,183
Liabilities$4,127,312
Net Assets$4,565,871

Operations Trend

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

$20M$15M$10M$5.0M$0-$5.0MRevenue 2010: $4,561,443Expenses 2010: $4,417,653Net Income 2010: $143,7902010Expenses 2011: $3,982,3612011Expenses 2012: $3,575,9712012Expenses 2013: $3,271,0922013Revenue 2014: $3,035,686Expenses 2014: $2,890,504Net Income 2014: $145,1822014Revenue 2015: $2,980,155Expenses 2015: $2,916,515Net Income 2015: $63,6402015Revenue 2016: $2,930,093Expenses 2016: $3,088,586Net Income 2016: -$158,4932016Revenue 2017: $3,680,200Expenses 2017: $3,379,118Net Income 2017: $301,0822017Revenue 2018: $4,338,980Expenses 2018: $4,211,471Net Income 2018: $127,5092018Revenue 2019: $4,733,745Expenses 2019: $4,682,787Net Income 2019: $50,9582019Revenue 2020: $7,483,596Expenses 2020: $7,474,006Net Income 2020: $9,5902020Revenue 2021: $7,684,896Expenses 2021: $7,621,905Net Income 2021: $62,9912021Revenue 2022: $8,897,167Expenses 2022: $8,091,463Net Income 2022: $805,7042022Revenue 2023: $11,371,040Expenses 2023: $11,134,169Net Income 2023: $236,8712023Revenue 2024: $17,570,628Expenses 2024: $15,602,033Net Income 2024: $1,968,5952024

Highlighted filing

2024

Revenue$17,570,628
Expenses$15,602,033
Net Income$1,968,595

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.69$4.13$4.57$17.6$15.6$1.97
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.66$3.06$2.60$11.4$11.1$0.24
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.47$1.11$2.36$8.90$8.09$0.81
2021Summary only. Only limited summary data is available for this year.$3.68$2.12$1.55$7.68$7.62$0.06
2020Summary only. Only limited summary data is available for this year.$3.82$2.33$1.49$7.48$7.47$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.65$1.17$1.48$4.73$4.68$0.05
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.36$0.93$1.43$4.34$4.21$0.13
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.29$0.99$1.30$3.68$3.38$0.30
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.49$0.47$1.02$2.93$3.09$0.16
2015Detailed filing. Detailed filing data is available for this year.$1.47$0.29$1.18$2.98$2.92$0.06
2014Detailed filing. Detailed filing data is available for this year.$1.85$0.60$1.25$3.04$2.89$0.15
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.42$0.32$1.11$3.27
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.70$0.20$1.50$3.58
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.07$0.22$1.85$3.98
2010Summary only. Only limited summary data is available for this year.$2.10$0.24$1.86$4.56$4.42$0.14
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 14, 2025
Return Version
2023v6.0
Gross Receipts
$17,570,628
Mission and Program Overview

Mission

To provide low cost mental health services.

To provide low cost mental health services for youth and adolescence.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$2,862,613$2,684,574▼ $178,039
Land, Buildings, and Equipment, Net$1,670,622$2,122,168▲ $451,546
Cash and Non-Interest-Bearing Accounts$525$1,572,325▲ $1,571,800
Savings and Temporary Cash Investments-$251,147-
Prepaid Expenses and Deferred Charges$54,909$112,681▲ $57,772
Accounts Receivable$9,221$17,859▲ $8,638
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-
Total Assets$5,659,454$8,693,183▲ $3,033,729
Other Assets Total$1,061,564$1,932,429▲ $870,865
Liabilities
Other Liabilities$2,073,548$3,358,215▲ $1,284,667
Mortgage Notes Payable Secured by Investment Property$450,563$393,162▼ $57,401
Accounts Payable and Accrued Expenses$538,067$375,935▼ $162,132
Total Liabilities$3,062,178$4,127,312▲ $1,065,134
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,597,276$4,565,871▲ $1,968,595
Total Net Assets Fund Balance$2,597,276$4,565,871▲ $1,968,595
Total Liabilities and Net Assets / Fund Balance$5,659,454$8,693,183▲ $3,033,729

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,231,987-$1,231,987
Leasehold Improvements$52,231$1,179,747$1,231,978
Land$558,806-$558,806
Equipment$254,539-$254,539
Other Land Buildings$24,605-$24,605
Other Assets Org$846,777--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jeff WilkinsonCEOFT$334,544$334,544
Sarah BaileyCFOFT$236,647$236,647
Todd L PalumboCOOFT$201,933$201,933

Board Members and Trustees

NameTitle
David FirthChairman
Thomas GarcinPresident
Ashley SlovakDirector
Mariel MendozaDirector
Rebecca RushDirector

Highest Paid Contractors

ContractorServicesLocationCompensation
Btw Mds INCSupervised medication417 Mace Blvd J234, Davis, CA 95618$188,250
Stockton Center LLCProperty Management3147 Senter Road, San Jose, CA 95111$151,508
KCM IncProperty Management3140 Gold Camp Drive Suite 150, Rancho Cordova, CA 95670$141,750
Sacramento Child and AdolescentSupervised medication2001 N St, Sacramento, CA 95811$111,030
Rachel MenaughAccounting6 Pebble Trail Court, Sacramento, CA 95826$100,351
Revenue and Support

Revenue Composition

Contributions and Grants
$17,428,168
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$142,460
All Other Contributions
$839
Change in Net Assets
$1,968,595

Audited Revenue Reconciliation

Revenue per Audited Statements
$17,570,628
Total Revenue per Audited Statements
$17,570,628
Total Revenue per Form 990
$17,570,628
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$11,475,190
Other Expenses$4,126,843
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$6,968,661$2,322,887-$9,291,548
All Other Expenses$932,380$310,791-$1,243,171
Other Employee Benefits$615,194$205,065-$820,259
Payroll Taxes$594,144$198,048-$792,192
Current Officers, Directors, Trustees, and Key Employees$428,393$142,798-$571,191
Occupancy$201,809$67,269-$269,078
Other Expenses$108,946$36,315-$145,261
Travel$97,761$32,587-$130,348
Insurance$64,523$21,507-$86,030
Office Expenses$56,423$18,807-$75,230
Interest$40,357$13,452-$53,809
Information Technology$14,355$4,785-$19,140
Total Functional Expenses$11,701,529$3,900,504$0$15,602,033

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$15,602,033
Total Expenses per Audited Statements$15,602,033
Total Expenses per Form 990$15,602,033
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Wages and Vacation Liability$1,364,916
Lease Liability-south$1,071,805
Lease Liability-watt$883,317
Lease Liability-equipment$38,177
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
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

990 is provided to members of the Board and is reviewed and approved prior to filing.

Form 990, Part VI, Section C, Line 19

Documents avaliable upon request.

Filing and Contact Details

Filer

Filer Name
HeartLand Child & Family Services
EIN
94-2638325
Phone
9169229868
Address
811 Grand Avenue Suite D, Sacramento, CA 95838

Signing Officer

Name
Sarah Bailey
Title
CFO
Signed
2025-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeff Wilkinson
Formed
1979
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
4
Employees
157

Preparer

Firm
Pinnacle Accounting & Financial Services
Address
12150 Tributary Point Dr Ste 160, Gold River, CA 95670-4531
Preparer
Hayley Geier
Phone
9162734808
Raw XML AppendixShowing 400 of 517 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.

Path#Value
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IRS990/AccountsReceivableGrp/EOYAmt017859
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IRS990/ActivityOrMissionDesc0To provide low cost mental health services for youth and adolescence.
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllOtherContributionsAmt0839
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0310791
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0932380
IRS990/AllOtherExpensesGrp/TotalAmt01243171
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IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0Sarah Bailey
IRS990/BooksInCareOfDetail/PhoneNum09169229868
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0811-D Grand Avenue
IRS990/BooksInCareOfDetail/USAddress/CityNm0Sacramento
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd095838
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
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IRS990/CashNonInterestBearingGrp/BOYAmt0525
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IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt05
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt0142798
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0428393
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0571191
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContractorCompensationGrp/CompensationAmt0151508
IRS990/ContractorCompensationGrp/CompensationAmt1188250
IRS990/ContractorCompensationGrp/CompensationAmt2141750
IRS990/ContractorCompensationGrp/CompensationAmt3100351
IRS990/ContractorCompensationGrp/CompensationAmt4111030
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt03147 Senter Road
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt1417 Mace Blvd J234
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt23140 Gold Camp Drive Suite 150
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IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt42001 N St
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IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt2KCM Inc
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IRS990/ContractorCompensationGrp/ServicesDesc0Property Management
IRS990/ContractorCompensationGrp/ServicesDesc1Supervised medication
IRS990/ContractorCompensationGrp/ServicesDesc2Property Management
IRS990/ContractorCompensationGrp/ServicesDesc3Accounting
IRS990/ContractorCompensationGrp/ServicesDesc4Supervised medication
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt017428168
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt04126843
IRS990/CYOtherRevenueAmt0142460
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt01968595
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IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt017570628
IRS990/DecisionsSubjectToApprovaInd0false
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IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt00
IRS990/Desc0The child outpatient service provides outpatient treatment to children between 3 and 18 years of age who suffer emotional disorders and who meet Sacramento county's mental health target populations optimal criteria for children. The goals are to restore individuals to their maximum level of functioning, stabilize their emotional dysfunction and keep them from escalating to higher levels of care.
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IRS990/EmployeeCnt0157
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IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt011701529
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IRS990/FederalGrantAuditPerformedInd0true
IRS990/FederalGrantAuditRequiredInd0true
IRS990/FeesForServicesAccountingGrp/TotalAmt00
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
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IRS990/Form990PartVIISectionAGrp/PersonNm0Jeff Wilkinson
IRS990/Form990PartVIISectionAGrp/PersonNm1Sarah Bailey
IRS990/Form990PartVIISectionAGrp/PersonNm2TODD L PALUMBO
IRS990/Form990PartVIISectionAGrp/PersonNm3Ashley Slovak
IRS990/Form990PartVIISectionAGrp/PersonNm4David Firth
IRS990/Form990PartVIISectionAGrp/PersonNm5Thomas Garcin
IRS990/Form990PartVIISectionAGrp/PersonNm6Mariel Mendoza
IRS990/Form990PartVIISectionAGrp/PersonNm7Rebecca Rush
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