Life Skills Training and Educational Programs INC FY2020 filing

Tax-deductible

Sacramento, CA501(c)(3)Since 1996HousingEIN 33-0720982Revenue $11.0M in FY2020

On file with the IRSlifestepsusa.org3247 Ramos Cir, 95827-2501 · Sacramento, CATax-exempt since Sep 1996Publicly supported — 509(a)(2)

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To foster, sponsor and provide Educational and social Programs designed to strengthen families, with a focus on Life Skills Training, education and supportive services for children, adults and seniors.

501(c)(3) charity; gifts are tax-deductible.
85¢ of each $1 spent went to programs.
$576K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $2.5M a year · 16% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
85%
of spending
Looks good: 85% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$576K
to officers and key staff · 6% of spending
Looks good: pay to officers and key staff is 6% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
8 mo
of spending, in cash
Looks good: 7.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $11K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$2.0M
16% of total assets
Looks good: liabilities are 16% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 7 voting members
Looks good: 6 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$11.0M
Spent
$10.0M
To programs
85%
Net assets
$10.2M
By yearFY2020–FY2024
Revenue
$11.0M
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$11.0M
FY2021$13.8M
FY2022$14.4M
FY2023$18.0M
FY2024$21.3M
Expenses
$10.0M
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$10.0M
FY2021$10.5M
FY2022$12.7M
FY2023$14.9M
FY2024$17.8M
Net assets
$10.2M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$10.2M
FY2021$14.0M
FY2022$14.8M
FY2023$18.0M
FY2024$22.1M

From the FY2020 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Sep 1996.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

85 cents of each dollar spent went to programs.

Program services 85% · $8.5M Management & general 13% · $1.3M Fundraising 2% · $218K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

11 people listed on the 990; $576K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Di
$141,508Pt VII · Sec A
$120,902Pt VII · Sec A
Employee
$105,426Pt VII · Sec A
Employee
$105,355Pt VII · Sec A
Legal Counse
$102,600Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Elizabeth Southorn’s $227K as Executive Director is at the 54th percentile of top reported officer pay among 676 $10–100M housing nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Elizabeth Southorn$227,101$204,902———
Beth Southorn——$216,592$193,047$141,508
Jody McKay——$181,639$146,446$120,902
Elizabeth Hudson$173,063$140,129———
Pamela Moore$154,078$150,298$142,115$126,242$105,426
Ann Elias—$130,736$122,698$114,801$105,355
Tracy Garcia$128,302$125,615———
Craig Gillett$125,000$125,000$125,000$119,400$102,600

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Strengthen families through life skills, education, and support for all ages.

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Provided by the organization

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1 program · $8.5M · in their own filed words · FY2020
01

To foster, sponsor, and provide educational and social programs designed to strengthen families, with a focus on life skills training, education and supportive services for children, adults and seniors.

$8.5Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 2 funders$11K
Grants paid · 5 grants · $2.1M · 2020–2024
Unitemized GrantFY2024$445,025
Unitemized GrantFY2023$376,074
Unitemized GrantFY2022$306,532
Unitemized GrantFY2021$365,350
Unitemized GrantFY2020$562,754

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$11.0M
Ln 12
Fees for servicesLn 2g$9.1M
Gifts and grantsLn 1h$1.8M
Investment incomeLn 3$66K
Money outPt IX
$10.0M
Ln 25
Programscol B$8.5M
Managementcol C$1.3M
Fundraisingcol D$218K
Owns and owesPt X
$10.2M
net assets · Ln 32
Cash and savingsLn 1–2$6.3M
Total assetsLn 16$12.2M
LiabilitiesLn 26$2.0M
PeoplePt VI, VII
11
listed · VII A
PaidVII A5
Voting boardVI 1a7
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.8M
Noncash giftsLn 1g$54K
Fees for servicesLn 2g$9.1M
Investment incomeLn 3$66K
Other incomeLn 4–11$325
Total revenueLn 12$11.0M
Assets in detailPt X, end of year
CashLn 1$1.5M
SavingsLn 2$4.8M
Cash and savings togetherLn 1–2$6.3M
InvestmentsLn 11–13$3.7M
Land, buildings, equipmentLn 10c$1.1M
Total assetsLn 16$12.2M
LiabilitiesLn 26$2.0M
Net assetsLn 32$10.2M
OperationsPt I, VI
EmployeesI 5277
VolunteersI 650
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$3.8M$6.3M
InvestmentsLn 11–13$3.2M$3.7M
Land, buildings, equipmentLn 10c$1.2M$1.1M
Total assetsLn 16$9.4M$12.2M
LiabilitiesLn 26$341K$2.0M
Net assetsLn 32$9.0M$10.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$563K$563K
Pay of current officers, directors and key staffLn 5$251K$103K$149K
Other salaries and wagesLn 7$7.0M$6.0M$755K$189K
Pension plan contributionsLn 8$23K$17K$6K
Other employee benefitsLn 9$398K$334K$58K$6K
Payroll taxesLn 10$531K$447K$70K$14K
Legal feesLn 11b$4K$4K
Accounting feesLn 11c$18K$10K$5K$3K
Investment management feesLn 11f$69K$69K
Other fees for servicesLn 11g$136K$105K$30K$500
Advertising and promotionLn 12$458$458
Office expensesLn 13$412K$391K$19K$2K
Information technologyLn 14$51K$40K$10K$172
OccupancyLn 16$178K$122K$56K
TravelLn 17$76K$76K$26$18
Conferences, conventions and meetingsLn 19$17K$16K$690$173
Depreciation, depletion and amortizationLn 22$70K$70K
InsuranceLn 23$132K$119K$12K$1K
All other expensesLn 24e$124K$115K$8K$587
Total functional expensesLn 25$10.0M$8.5M$1.3M$218K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $21.3M$17.8M$3.4M$22.1M 990 PDF
FY2023 $18.0M$14.9M$3.1M$18.0M 990 PDF
FY2022 $14.4M$12.7M$1.7M$14.8M 990 PDF
FY2021 $13.8M$10.5M$3.3M$14.0M 990 PDF
FY2020 Viewing $11.0M$10.0M$927K$10.2M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2020 990 (6 parts)
Part I · Summary $10,950,182 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,670,286$1,768,364
I-9 Program service revenuePrior year $8,573,936$9,115,462
I-10 Investment incomePrior year $105,054$66,031
I-11 Other revenuePrior year $2,866$325
I-12 Total revenuePrior year $10,352,142$10,950,182
I-13 Grants and similar amounts paidPrior year $357,724$562,754
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $7,320,594$8,173,523
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $1,434,127$1,286,954
I-18 Total expensesPrior year $9,112,445$10,023,231
I-19 Revenue less expensesPrior year $1,239,697$926,951
Part VI · Governance 6 of 7 board members independent, 1 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members6
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $10,950,182 across 7 lines filed
VIII-1f All other contributions, gifts and grants$1,768,364
VIII-1g Noncash contributions (included above)$53,934
VIII-1h Total contributions, gifts and grants$1,768,364
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $9,115,462$9,115,462
VIII-3 Investment incomeExcluded from tax $66,031$66,031
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $325$325
VIII-12 Total revenueRelated to mission $9,115,462 · Excluded from tax $66,356$10,950,182
Part IX · Statement of functional expenses $10,023,231 across 19 lines filed
IX-2 Grants to domestic individualsPrograms $562,754$562,754
IX-5 Pay of current officers, directors and key staffPrograms $102,600 · Management $148,557$251,157
IX-7 Other salaries and wagesPrograms $6,025,395 · Management $755,290 · Fundraising $189,374$6,970,059
IX-8 Pension plan contributionsPrograms $16,576 · Management $6,472$23,048
IX-9 Other employee benefitsPrograms $333,933 · Management $57,612 · Fundraising $6,421$397,966
IX-10 Payroll taxesPrograms $447,217 · Management $70,237 · Fundraising $13,839$531,293
IX-11b Legal feesPrograms $4,196$4,196
IX-11c Accounting feesPrograms $9,887 · Management $4,762 · Fundraising $3,330$17,979
IX-11f Investment management feesManagement $68,990$68,990
IX-11g Other fees for servicesPrograms $105,399 · Management $30,140 · Fundraising $500$136,039
IX-12 Advertising and promotionFundraising $458$458
IX-13 Office expensesPrograms $391,252 · Management $18,768 · Fundraising $1,563$411,583
IX-14 Information technologyPrograms $40,426 · Management $10,494 · Fundraising $172$51,092
IX-16 OccupancyPrograms $121,809 · Management $56,410$178,219
IX-17 TravelPrograms $75,931 · Management $26 · Fundraising $18$75,975
IX-19 Conferences, conventions and meetingsPrograms $15,938 · Management $690 · Fundraising $173$16,801
IX-22 Depreciation, depletion and amortizationManagement $69,595$69,595
IX-23 InsurancePrograms $119,088 · Management $11,894 · Fundraising $1,157$132,139
IX-24e All other expensesPrograms $114,875 · Management $8,426 · Fundraising $587$123,888
IX-25 Total functional expensesPrograms $8,487,276 · Management $1,318,363 · Fundraising $217,592$10,023,231
Part X · Balance sheet $12,218,874 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $1,222,485$1,505,005
X-2 Savings and temporary cash investmentsStart of year $2,596,373$4,810,383
X-4 Accounts receivableStart of year $1,023,392$930,707
X-9 Prepaid expenses and deferred chargesStart of year $104,949$85,682
X-10c Land, buildings and equipment, netStart of year $1,208,180$1,138,585
X-11 Publicly traded securitiesStart of year $3,204,394$3,748,512
X-16 Total assetsStart of year $9,370,928$12,218,874
X-17 Accounts payable and accrued expensesStart of year $195,678$241,681
X-19 Deferred revenueStart of year $7,045$7,045
X-24 Unsecured notes and loans payableStart of year $22,440$1,602,430
X-25 Other liabilitiesStart of year $115,972$128,812
X-26 Total liabilitiesStart of year $341,135$1,979,968
X-27 Net assets without donor restrictionsStart of year $9,029,793$9,454,609
X-28 Net assets with donor restrictions$784,297
X-32 Total net assets or fund balancesStart of year $9,029,793$10,238,906
X-33 Total liabilities and net assetsStart of year $9,370,928$12,218,874
Part XI · Reconciliation of net assets $10,238,906 net assets at year end
XI-1 Total revenue$10,950,182
XI-2 Total expenses$10,023,231
XI-3 Revenue less expenses$926,951
XI-4 Net assets at start of year$9,029,793
XI-5 Net unrealized gains (losses) on investments$282,164
XI-9 Other changes in net assets−$2
XI-10 Net assets at end of year$10,238,906

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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