Civic Intelligence

Forensic Mental Health Association of Ca

EIN 94-2780630 • 501(c)3 • Roseville, CA

Profile

To advance the provision of mental health services to persons involved in the criminal justice system and to provide educational opportunities to the professionals involved in the delivery of these services.

4010 Foothills Blvd Ste 103 to 196Roseville, CA 95747

www.fmhac.net

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.00x

Higher debt load relative to assets than 63% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

64th percentile

0.00x

Higher debt load relative to revenue than 64% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

21st percentile

-26%

Higher net margin than 21% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

98th percentile

$113,865

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 30.7% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

32nd percentile

-20%

Faster asset growth than 32% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

32nd percentile

-22%

Faster revenue growth than 32% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$301,902

Down $75,173 (-20%) from 2023

Liabilities

Down

$664

Down $1,324 (-67%) from 2023

Net Assets

Down

$301,238

Down $73,849 (-20%) from 2023

Revenue

Down

$371,439

Down $104,605 (-22%) from 2023

Expenses

Down

$466,825

Down $5,049 (-1.1%) from 2023

Net Income

Down

-$95,386

Down $99,556 (-2387%) from 2023

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2012: $331,138Liabilities 2012: $2,640Net Assets 2012: $328,4982012Assets 2013: $391,373Liabilities 2013: $5,697Net Assets 2013: $385,6762013Assets 2014: $387,065Liabilities 2014: $11,102Net Assets 2014: $375,9632014Assets 2015: $330,065Liabilities 2015: $3,824Net Assets 2015: $326,2412015Assets 2016: $337,481Liabilities 2016: $5,454Net Assets 2016: $332,0272016Assets 2017: $391,775Liabilities 2017: $11,767Net Assets 2017: $380,0082017Assets 2018: $406,263Liabilities 2018: $0Net Assets 2018: $406,2632018Assets 2019: $476,636Liabilities 2019: $3,065Net Assets 2019: $473,5712019Assets 2020: $444,750Liabilities 2020: $2,469Net Assets 2020: $442,2812020Assets 2021: $505,896Liabilities 2021: $3,822Net Assets 2021: $502,0742021Assets 2022: $366,362Liabilities 2022: $378Net Assets 2022: $365,9842022Assets 2023: $377,075Liabilities 2023: $1,988Net Assets 2023: $375,0872023Assets 2024: $301,902Liabilities 2024: $664Net Assets 2024: $301,2382024

Highlighted filing

2024

Assets$301,902
Liabilities$664
Net Assets$301,238

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2012: $175,938Expenses 2012: $160,155Net Income 2012: $15,7832012Revenue 2013: $242,561Expenses 2013: $208,694Net Income 2013: $33,8672013Revenue 2014: $227,666Expenses 2014: $252,589Net Income 2014: -$24,9232014Revenue 2015: $211,015Expenses 2015: $248,054Net Income 2015: -$37,0392015Revenue 2016: $254,202Expenses 2016: $243,232Net Income 2016: $10,9702016Revenue 2017: $292,366Expenses 2017: $263,276Net Income 2017: $29,0902017Revenue 2018: $321,557Expenses 2018: $275,145Net Income 2018: $46,4122018Revenue 2019: $429,231Expenses 2019: $371,035Net Income 2019: $58,1962019Revenue 2020: $347,227Expenses 2020: $387,044Net Income 2020: -$39,8172020Revenue 2021: $282,521Expenses 2021: $271,289Net Income 2021: $11,2322021Revenue 2022: $360,818Expenses 2022: $421,074Net Income 2022: -$60,2562022Revenue 2023: $476,044Expenses 2023: $471,874Net Income 2023: $4,1702023Revenue 2024: $371,439Expenses 2024: $466,825Net Income 2024: -$95,3862024

Highlighted filing

2024

Revenue$371,439
Expenses$466,825
Net Income-$95,386

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.02$0.01$3.01$3.71$4.67$0.95
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.77$0.02$3.75$4.76$4.72$0.04
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.66$0.00$3.66$3.61$4.21$0.60
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.06$0.04$5.02$2.83$2.71$0.11
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.45$0.02$4.42$3.47$3.87$0.40
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.77$0.03$4.74$4.29$3.71$0.58
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.06$0.00$4.06$3.22$2.75$0.46
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.92$0.12$3.80$2.92$2.63$0.29
2016Detailed filing. Detailed filing data is available for this year.$3.37$0.05$3.32$2.54$2.43$0.11
2015Detailed filing. Detailed filing data is available for this year.$3.30$0.04$3.26$2.11$2.48$0.37
2014Detailed filing. Detailed filing data is available for this year.$3.87$0.11$3.76$2.28$2.53$0.25
2013Summary only. Only limited summary data is available for this year.$3.91$0.06$3.86$2.43$2.09$0.34
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.31$0.03$3.28$1.76$1.60$0.16
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2019 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Jan 17, 2020
Return Version
2018v3.0
Gross Receipts
$429,231
Mission and Program Overview

Mission

To advance the provision of mental health services to persons involved in the criminal justice system and to provide educational opportunities to the professionals involved in the delivery of these services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$294,160$311,455▲ $17,295
Cash and Non-Interest-Bearing Accounts$110,958$164,036▲ $53,078
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Intangible Assets$0--
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$406,263$476,636▲ $70,373
Other Assets Total$1,145$1,145→ $0
Liabilities
Accounts Payable and Accrued Expenses$0$3,065▲ $3,065
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$3,065▲ $3,065
Net Assets / Fund Balance
Unrestricted Net Assets$406,263$473,571▲ $67,308
Permanently Rstr Net Assets$0$0→ $0
Temporarily Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$406,263$473,571▲ $67,308
Total Liabilities and Net Assets / Fund Balance$406,263$476,636▲ $70,373
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Catherina IsidroExecutive DirectorFT$81,657$81,657

Board Members and Trustees

NameTitle
Ken CarabelloPresident
Sam Knudsen JDVice President
Tom Granucci LCSWDirector of Conference
Anna Kafka PsyDDirector of Education
Cynthia Lermond PsyDSecretary
Carrie GustafsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$24,754
Program Service Revenue
$396,224
Investment Income
$8,253
Other Revenue
$0
All Other Contributions
$98
Change in Net Assets
$58,196
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$258,798
Salaries, Compensation, and Employee Benefits$112,237
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$91,636$0$0$91,636
Current Officers, Directors, Trustees, and Key Employees$40,828$40,828$0$81,656
Other Salaries and Wages$19,782$2,198$0$21,980
Other Expenses$14,791$0$0$14,791
Payroll Taxes$5,030$3,571$0$8,601
All Other Expenses$760$7,686$0$8,446
Insurance$0$3,712$0$3,712
Information Technology$0$3,072$0$3,072
Travel$1,885$775$0$2,660
Office Expenses$0$2,633$0$2,633
Fees for Services Accounting$0$1,150$0$1,150
Total Functional Expenses$305,410$65,625$0$371,035
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
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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
No
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 A, Line 6

The Association has members that pay dues.

Form 990, Part VI, Section A, Line 7A

The Association members elect the board of directors.

Form 990, Part VI, Section B, Line 11B

A draft of the Form 990 is provided to each board member to review prior to filing.

Form 990, Part VI, Section B, Line 15

Compensation of the Executive Director is voted on and approved by the board of directors. Compensation comparability data is used.

Form 990, Part VI, Section C, Line 19

These documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Forensic Mental Health Association of CA
EIN
94-2780630
Phone
9165407460
Address
4010 Foothills Blvd Ste 103 to 196, Roseville, CA 95747

Signing Officer

Name
Catherina Isidro
Title
Executive Director
Phone
9165407460
Signed
2020-01-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ken Carabello
Formed
1981
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
6
Employees
2
Volunteers
15

Preparer

Firm
Linda Samaniego CPA
Address
1604 Via Barrett, San Lorenzo, CA 94580
Preparer
Linda Samaniego
Phone
5103037651
Raw XML AppendixShowing 400 of 537 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/ActivityOrMissionDesc0To advance the provision of mental health services to persons involved in the criminal justice system and to provide educational opportunities to the professionals involved in the delivery of these services.
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IRS990/BooksInCareOfDetail/PersonNm0Catherina Isidro
IRS990/BooksInCareOfDetail/PhoneNum09165407460
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IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
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IRS990/Desc0Conference. The annual conference meets our mission of education directly as we host an average of 400 people each year attending the training. We have expanded the curricula offered and obtained additional Continuing Education approvals so as to include the full variety of professionals involved in forensic mental health services. We have concentrated on providing the most cutting edge information so the service providers who attend our conference provide high quality services to incarcerated mentally ill individuals.
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IRS990/Form990PartVIISectionAGrp/PersonNm1Cynthia Lermond PsyD
IRS990/Form990PartVIISectionAGrp/PersonNm2Sam Knudsen JD
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IRS990/Form990PartVIISectionAGrp/PersonNm4Tom Granucci LCSW
IRS990/Form990PartVIISectionAGrp/PersonNm5Anna Kafka PsyD
IRS990/Form990PartVIISectionAGrp/PersonNm6Catherina Isidro
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IRS990/Form990PartVIISectionAGrp/TitleTxt1Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt2Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director of Conference
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director of Education
IRS990/Form990PartVIISectionAGrp/TitleTxt6Executive Director
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IRS990/OtherExpensesGrp/Desc0Words to Deeds Conference
IRS990/OtherExpensesGrp/Desc1One Day Training Program
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IRS990/ProgSrvcAccomActy2Grp/Desc0One Day Training - The One-Day Training Program offers in-depth trainings to forensic mental health professionals on topics in specialty areas and/or those which need a full day of instruction. We implemented these trainings so that service providers would have access to the information needed to increase the quality of the mental health services they provide to persons involved in the criminal justice system.
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IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
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IRS990/ProgSrvcAccomActy3Grp/Desc0Words to Deeds - is a small annual discussion forum for decision-makers and thought-leaders in CA to share best practices and encourage them to collaborate and take action on difficult issues. We introduced this program to facilitate communication between the wide range of professionals who work in this field and to foster champions for treatment of people with mental illness in the criminal justice system. Both of these goals will, ultimately, advance our mission of increasing the quality of services for incarcerated mentally ill individuals.
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