Civic Intelligence

Catalight Foundation

990 • Fiscal year 2023 • EIN 94-3120231

Jan 01, 2023 to Dec 31, 2023 • Filed on May 15, 2024

2730 Shadelands Drive Bldg 10Walnut Creek, CA 94598

(925) 266-8400

Siviq Scores

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

Liabilities / Assets

68th percentile

0.51x

Higher debt load relative to assets than 68% of similar nonprofits.

2023 filings • 501(c)3 • $250M-$1B nonprofits • Source year 2023

Liabilities / Revenue

23rd percentile

0.22x

Higher debt load relative to revenue than 23% of similar nonprofits.

2023 filings • 501(c)3 • $250M-$1B nonprofits • Source year 2023

Net Margin

34th percentile

-1.4%

Higher net margin than 34% of similar nonprofits.

2023 filings • 501(c)3 • $250M-$1B nonprofits • Source year 2023

Top Officer Pay

55th percentile

$923,302

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 0.3% of source-year revenue.

2023 filings • 501(c)3 • $250M-$1B nonprofits • Source year 2023

Asset Growth

28th percentile

0.1%

Faster asset growth than 28% of similar nonprofits.

2023 filings • 501(c)3 • $250M-$1B nonprofits • Annualized from 2022 to 2023

Revenue Growth

61st percentile

7.5%

Faster revenue growth than 61% of similar nonprofits.

2023 filings • 501(c)3 • $250M-$1B nonprofits • Annualized from 2022 to 2023

Assets

Up

$151,195,864

Up $123,190 (+0.1%) from 2022

Net Assets

Down

$73,680,889

Down $5,024,358 (-6.4%) from 2022

Liabilities

Up

$77,514,975

Up $5,147,548 (+7.1%) from 2022

Revenue

Up

$347,634,110

Up $24,204,348 (+7.5%) from 2022

Expenses

Up

$352,673,321

Up $40,519,324 (+13%) from 2022

Net Income

Down

-$5,039,211

Down $16,314,976 (-145%) from 2022

Historical Trend

Balance Sheet Trend

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

$200M$150M$100M$50M$0Assets 2010: $3,439,839Liabilities 2010: $547,654Net Assets 2010: $2,892,1852010Assets 2011: $2,734,237Liabilities 2011: $845,455Net Assets 2011: $1,888,7822011Assets 2012: $3,418,454Liabilities 2012: $2,061,179Net Assets 2012: $1,357,2752012Assets 2013: $10,500,482Liabilities 2013: $9,541,062Net Assets 2013: $959,4202013Assets 2014: $13,798,245Liabilities 2014: $8,326,839Net Assets 2014: $5,471,4062014Assets 2015: $24,412,478Liabilities 2015: $13,036,758Net Assets 2015: $11,375,7202015Assets 2016: $35,693,485Liabilities 2016: $12,307,435Net Assets 2016: $23,386,0502016Assets 2017: $54,138,700Liabilities 2017: $29,524,893Net Assets 2017: $24,613,8072017Assets 2018: $77,578,637Liabilities 2018: $33,922,353Net Assets 2018: $43,656,2842018Assets 2019: $114,890,376Liabilities 2019: $54,386,477Net Assets 2019: $60,503,8992019Assets 2020: $125,328,150Liabilities 2020: $56,055,529Net Assets 2020: $69,272,6212020Assets 2021: $117,755,396Liabilities 2021: $58,283,306Net Assets 2021: $59,472,0902021Assets 2022: $151,072,674Liabilities 2022: $72,367,427Net Assets 2022: $78,705,2472022Assets 2023: $151,195,864Liabilities 2023: $77,514,975Net Assets 2023: $73,680,8892023Assets 2024: $168,374,536Liabilities 2024: $71,935,020Net Assets 2024: $96,439,5162024

Highlighted filing

2023

Assets$151,195,864
Liabilities$77,514,975
Net Assets$73,680,889

Operations Trend

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

$600M$400M$200M$0-$200MExpenses 2010: $7,420,7802010Expenses 2011: $9,295,7422011Revenue 2012: $13,050,856Expenses 2012: $13,583,684Net Income 2012: -$532,8282012Expenses 2013: $36,075,2952013Revenue 2014: $63,938,618Expenses 2014: $59,426,632Net Income 2014: $4,511,9862014Revenue 2015: $86,357,146Expenses 2015: $80,452,832Net Income 2015: $5,904,3142015Revenue 2016: $117,906,989Expenses 2016: $105,896,659Net Income 2016: $12,010,3302016Revenue 2017: $172,511,960Expenses 2017: $171,320,449Net Income 2017: $1,191,5112017Revenue 2018: $292,454,608Expenses 2018: $273,288,233Net Income 2018: $19,166,3752018Revenue 2019: $298,444,447Expenses 2019: $281,770,467Net Income 2019: $16,673,9802019Revenue 2020: $277,738,838Expenses 2020: $268,774,044Net Income 2020: $8,964,7942020Revenue 2021: $298,949,821Expenses 2021: $308,750,352Net Income 2021: -$9,800,5312021Revenue 2022: $323,429,762Expenses 2022: $312,153,997Net Income 2022: $11,275,7652022Revenue 2023: $347,634,110Expenses 2023: $352,673,321Net Income 2023: -$5,039,2112023Revenue 2024: $400,751,459Expenses 2024: $378,055,502Net Income 2024: $22,695,9572024

Highlighted filing

2023

Revenue$347,634,110
Expenses$352,673,321
Net Income-$5,039,211
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 15, 2024
Return Version
2023v5.0
Gross Receipts
$347,850,983
Mission and Program Overview

Mission

Catalight is helping create a more equitable world so people with developmental disabilities can choose their path. We do this by breaking down barriers and biases and providing access to innovative, individualized care services, clinical research, and advocacy-all powered by intelligent technologies.

See schedule O

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$63,318,401$81,384,009▲ $18,065,608
Accounts Receivable$44,244,311$30,586,031▼ $13,658,280
Land, Buildings, and Equipment, Net$18,199,028$17,721,929▼ $477,099
Prepaid Expenses and Deferred Charges$3,139,124$3,730,966▲ $591,842
Other Notes and Loans Receivable, Net$9,668,404$2,178,286▼ $7,490,118
Cash and Non-Interest-Bearing Accounts$43,609$49,498▲ $5,889
Pledges and Grants Receivable$0$12,730▲ $12,730
Investments in Publicly Traded Securities$0$5,006▲ $5,006
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$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$151,072,674$151,195,864▲ $123,190
Other Assets Total$12,459,797$15,527,409▲ $3,067,612
Liabilities
Accounts Payable and Accrued Expenses$38,540,983$43,159,622▲ $4,618,639
Deferred Revenue$21,662,234$24,396,802▲ $2,734,568
Other Liabilities$12,164,210$9,958,551▼ $2,205,659
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$72,367,427$77,514,975▲ $5,147,548
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$78,705,247$73,680,889▼ $5,024,358
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$78,705,247$73,680,889▼ $5,024,358
Total Liabilities and Net Assets / Fund Balance$151,072,674$151,195,864▲ $123,190

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$8,970,998$20,066,528$29,037,526
Leasehold Improvements$5,753,288$5,716,590$11,469,878
Equipment$2,997,643$3,834,564$6,832,207
Other Assets Org$4,967,049--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Susan ArmigerPresident, CEO and SecretaryFT$635,000$288,302$923,302
Nhan NguyenChief Technology OfficerFT$482,250$249,105$731,355
Natalie MargolisChief Operating OfficerFT$473,350$208,540$681,890
Tracy GayeskiChief Health Officer, 2023 SVPFT$396,250$131,530$527,780
Kiran A PhilipponnatSVP, Product & Tech OperationsFT$360,265$147,546$507,811
Teri KuehnastChief Marketing and Impact OffFT$391,390$109,677$501,067
Doreen SamelsonChief Clinical OfficerFT$388,710$108,480$497,190
Andrea PettifordCEO, Esh & EsnorcalFT$351,875$121,257$473,132
Alan SmithChief Financial OfficerFT$406,192$63,285$469,477
Simon HarrisChief Risk & Compliance OfficeFT$343,875$112,178$456,053
Li Ern ChenChief Pop Health OfficerFT$389,464$56,787$446,251
Paul MeijerSr VP, Real EstateFT$322,631$106,123$428,754
Ryan GodfreyVP, Product ManagementFT$290,518$129,038$419,556
Tzer-Her HwangVP, EngineeringFT$309,468$92,759$402,227
Elizabeth ConwayChief Rev Officer (outgoing)FT$277,000$122,522$399,522
Michelle BefiSVP, Sustainable Program DesigFT$292,943$75,078$368,021
Tara KoushaAdvocate - Justice, EquityFT$282,500$72,264$354,764
Trent IdenChief Growth OfficerFT$310,625$14,649$325,274
Melanie AkinsChief Development OfficerFT$273,958$31,241$305,199
Gina LauChief People & Wellbeing OfficFT$194,469$64,078$258,547

Board Members and Trustees

NameTitle
Sabrina AndaraChair (BHPN)
Marty HodgettChair (Catalight & BHPN)
Connie SantilliVice Chair (Catalight & XOLV)
Ku'ulani KeohokaloleDirector
Bharthi SampangiDirector (BHPN)
Elaine LamDirector (BHPN)
Gabriela AlvanosDirector (BHPN)
Jennifer LeeDirector (BHPN)
John LakeDirector (BHPN)
Sandy WhickerDirector (BHPN)
Stephanie QuarlesDirector (BHPN)
Sue DattaDirector (BHPN)
Kurt GarbeDirector (Catalight & XOLV)
Brett AndrewsDirector (Catalight)
Danielle YafusoDirector (Catalight)
David DurhamDirector (Catalight)
Hoby WedlerDirector (Catalight)
Jeff RoestDirector (Catalight)
Katherine WoodDirector (Catalight)
Kimberly DonellanDirector (Catalight)
Jim ErnestTreasurer (Catalight & BHPN)

Highest Paid Contractors

ContractorServicesLocationCompensation
Aces 2020 LLCBehavior Health ServPO Box 33568, San Diego, CA 92163$11,758,756
Kadiant LLCBehavior Health Serv301 Commerce Street Ste 3300, Fort Worth, TX 76102$3,936,694
Trumpet Behavorial Health LLCBehavior Health ServPO Box 8476, Pasadena, CA 91109-8476$2,465,207
Burnett Therapeutic Services LLCBehavior Health Serv3419 Valle Verde Dr, Napa, CA 94558$2,171,756
Butterfly Effects LLCBehavior Health Serv500 Fairway Dr Ste 102, Deerfield Beach, FL 33441$1,972,208
Revenue and Support

Revenue Composition

Contributions and Grants
$118,739
Program Service Revenue
$344,284,505
Investment Income
$2,077,145
Other Revenue
$1,153,721
All Other Contributions
$118,739
Change in Net Assets
$-5,039,211
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$292,639,226
Salaries, Compensation, and Employee Benefits$57,032,684
Grants and Similar Amounts Paid$3,001,411
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$15,089,355$26,257,277-$41,346,632
Fees for Services Other$409,505$7,144,889-$7,554,394
Current Officers, Directors, Trustees, and Key Employees$495,969$6,424,056-$6,920,025
Information Technology$920,909$5,735,093-$6,656,002
Depreciation Depletion$1,035,834$5,457,135-$6,492,969
Other Employee Benefits$1,640,365$3,028,735-$4,669,100
Occupancy$1,305,927$2,928,529-$4,234,456
Payroll Taxes$1,141,231$2,099,413-$3,240,644
Grants to Domestic Orgs$3,001,411--$3,001,411
All Other Expenses$193,244$2,293,308$0$2,486,552
Fees for Services Legal$94,750$1,322,990-$1,417,740
Other Expenses$10,632$893,949-$904,581
Pension Plan Contributions$254,651$601,632-$856,283
Travel$21,146$386,695-$407,841
Insurance$86,089$222,987-$309,076
Fees for Services Accounting-$261,781-$261,781
Office Expenses$10,300$170,807-$181,107
Total Functional Expenses$287,424,997$65,248,324$0$352,673,321
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Easter Seals HawaiiHonolulu, HI501(c)(3)Support of Esh$1,501,411
Easterseals Northern CaliforniaWalnut Creek, CA501(c)(3)Support of Norcal$1,500,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$9,361,614
Capital Lease - St$596,937
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B

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

Form 990, Part VI, Line 12C

The catalight board of directors, officers, employees, and representatives of catalight are expected to follow the conflict of interests 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 interest and those of catalight.

Form 990, Part VI, Line 15A

The executive compensation committee of the board of directors is authorized to conduct an annual performance and compensation review of the ceo and review and recommend to the ceo a total compensation package for all executives relating to compensation in order to attract and retain high caliber individuals capable of achieving catalight's mission. The ceo uses this information to determine executive compensation.

Form 990, Part VI, Line 19

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
Catalight Foundation
EIN
94-3120231
In Care Of
% THE ORGANIZATION
Phone
9252668400
Address
2730 Shadelands Drive Bldg 10, Walnut Creek, CA 94598

Signing Officer

Name
Stephen Park
Title
Interim CFO
Phone
9252668400
Signed
2024-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Susan Armiger
Formed
1989
Legal Domicile
CA
Voting Board Members
12
Independent Board Members
12
Employees
430
Volunteers
12

Preparer

Firm
Bdo USA
Address
221 N Wall Street Suite 400, Spokane, WA 99201
Preparer
Cindy J Janikowski
Phone
5097478095
Supplemental Narrative

Additional Explanations

Form 990, Part I, Line 1

Catalight and its family of companies is one of the largest behavioral health networks in the nation and continues to expand its reach and influence. 2023 was a year of growth in both the impact of our care services and the important work we do to reshape standards and treatment options. Looking back on 2023, Catalight experienced numerous milestones on its path to break down the barriers and biases faced by individuals with developmental disabilities. Our services expanded, and we now have more than 14,000 practitioners serving 17,000 clients and their families as they navigate their care path in pursuit of meaningful outcomes and greater wellbeing. Catalight is the parent organization leading a family of companies that includes Easterseals Hawaii, Easterseals Northern California and Catalight Care Services. Across the four non-profit companies, there are more than 800 employees working together to help create a more equitable world so people with developmental disabilities can choose their path.

Form 990 Part III, Line 4D

Xolv technology solutions llc, an entity of the catalight foundation,provides transformative technology and services to help companies improve their operational efficiencies so they can deliver quality care that is both accessible and affordable. Through their fully-integrated suite of solutions-from clinical assessments and clinical operations to revenue cycle management-xolv equips customers to meet the demands of today's ever-changing healthcare industry pressures by providing technology that cares.

Financial Statement Notes

Part X - FASB ASC 740 Footnote

Part X, Line 2: Catalight has received notification from the Internal Revenue Service (the IRS) and the state of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code (the IRC) and Section 2730 I (d) of the California Revenue and Taxation Code, respectively. ESH received its tax-exempt status under IRC Section 501(c)(3) and the state of Hawaii. Catalight, ESNorcal, and ESH are 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. During the year, the net income from any unrelated trade or business is not material to the consolidated financial statements. Xolv and BHPN are single member LLCs and are disregarded entities of Catalight for federal income tax purposes. Therefore, all earnings, gains and losses are passed to its member, catalight. For California income tax purposes, Xolv and BHPN are required to pay a fee based on gross receipts, as defined, plus $800 annually each. 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 31,2023, it does not have any significant uncertain tax positions for which a reserve would be necessary.

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IRS990/Desc01.Catalight has been investing in a research and clinical excellence team that is shaping new standards of care with person-centered treatment options that meet families where they are. Backed by more than a decade of experience and a multidisciplinary team of clinicians, we are reimagining the way people with developmental disabilities and their families experience healthcare utilizing real-world data. In 2023, the Catalight Research Institute published two groundbreaking studies. Our first publication unequivocally proved that success in applied behavior analysis (ABA) need not be measured in hours, but rather in meaningful clinical outcomes. The second demonstrated that parent-mediated ABA-an approach where clinical experts teach caregivers ABA techniques so they can support their child in real-time-is not only clinically effective, but it also helps parents feel more competent, therefore reducing stress and improving the overall wellbeing of the family so they can navigate the day-to-day a little bit easier. 2.Catalight continues to evolve its services, allowing individuals to choose their path regarding their care. In 2023, we introduced two new care modalities: a.Compass Behavioral is a self-guided coaching program for youth and adults who wish to focus on areas of growth such as executive functioning, social relationships, or emotional regulation. Compass Behavioral is designed to promote self-determination and wellbeing. b.Research Units in Behavioral Intervention (RUBI) are designed to reduce disruptive behaviors before they become dangerous. RUBI is a parent-mediated outpatient program packaged by Oxford Press and delivered by experts in the field of autism, including Catalight. A therapist spends one hour per week teaching caregivers how to implement a range of behavioral strategies based on applied behavioral analysis - increasing self-efficacy and giving parents a better understanding of how to intervene whenever their child is in need. Strategies are tailored for each child and seek to identify what drives behaviors instead of the behavior itself. 3.As part of our advocacy efforts, Catalight was recently named a Healthy People 2030 Champion by the Office of Disease Prevention and Health Promotion (ODPHP) for our bold vision for the future. This designation is pivotal as we seek to address the social determinants that drive people's ability to access and navigate our complex healthcare system to pursue more significant health and wellbeing at the micro and macro levels. 4.In August of 2023, Catalight-as well as its colleagues and donors within its family of companies and Easterseals, Inc.-rallied together to support the creation of a Relief Fund to support the staff and participants affected by the wildfires on Maui. In total, employees raised over $25k and Catalight matched $25k in monetary donations and donated 1444 sick or wellness hours to help offer respite to other employees as they navigated through damage and loss.
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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$168$71.9$96.4$401$378$22.7
2023Detailed filing. Detailed filing data is available for this year.$151$77.5$73.7$348$353$5.04
2022Detailed filing. Detailed filing data is available for this year.$151$72.4$78.7$323$312$11.3
2021Detailed filing. Detailed filing data is available for this year.$118$58.3$59.5$299$309$9.80
2020Detailed filing. Detailed filing data is available for this year.$125$56.1$69.3$278$269$8.96
2019Detailed filing. Detailed filing data is available for this year.$115$54.4$60.5$298$282$16.7
2018Detailed filing. Detailed filing data is available for this year.$77.6$33.9$43.7$292$273$19.2
2017Detailed filing. Detailed filing data is available for this year.$54.1$29.5$24.6$173$171$1.19
2016Detailed filing. Detailed filing data is available for this year.$35.7$12.3$23.4$118$106$12.0
2015Detailed filing. Detailed filing data is available for this year.$24.4$13.0$11.4$86.4$80.5$5.90
2014Detailed filing. Detailed filing data is available for this year.$13.8$8.33$5.47$63.9$59.4$4.51
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.5$9.54$0.96$36.1
2012Summary only. Only limited summary data is available for this year.$3.42$2.06$1.36$13.1$13.6$0.53
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.73$0.85$1.89$9.30
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.44$0.55$2.89$7.42