Salt and Light Works

Tax-deductible

Visalia, CA501(c)(3)HousingEIN 35-2667828

To create a community that provides dignified homes, jobs and healing to permanently lift the chronically homeless neighbors off of the streets.

501(c)(3) charity; gifts are tax-deductible.
52¢ of each $1 spent went to programs.
Run by 727 volunteers and 22 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · 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
4 of 5
filings with a surplus
Average surplus $338K a year · 19% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
52%
of spending
Worth a look: 52% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$333K
to officers and key staff · 10% of spending
Top officer’s pay higher than 67% of similar orgs
Looks good: pay to officers and key staff is 10% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 2.4 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
7
named funders · $243K
Looks good: 7 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$89K
4% of total assets
Looks good: liabilities are 4% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 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
$2.6M
-33% vs prior year
Spent
$3.3M
To programs
52%
Net assets
$2.3M
By yearFY2020–FY2024
Revenue
$2.6M
FY2024▼ -33%
Revenue by fiscal year
FY2020$348K
FY2021$729K
FY2022$1.3M
FY2023$3.8M
FY2024$2.6M
Expenses
$3.3M
FY2024▲ +45%
Expenses by fiscal year
FY2020$119K
FY2021$542K
FY2022$831K
FY2023$2.3M
FY2024$3.3M
Net assets
$2.3M
FY2024▲ +30%
Net assets by fiscal year
FY2020$205K
FY2021$393K
FY2022$886K
FY2023$1.8M
FY2024$2.3M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Aug 2019.

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

Where the money goes

52 cents of each dollar spent went to programs.

Program services 52% · $1.7M Management & general 35% · $1.2M Fundraising 12% · $412K

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

Who runs it and what they're paid

10 people listed on the 990; $333K paid to officers and key staff.

Part VII, Section A · reportable compensation
Chief Strategy
$145,188Pt VII · Sec A
$97,974Pt VII · Sec A
$90,111Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Board Chair
$0Pt VII · Sec A
$0Pt VII · Sec A

Erin Garner-Ford’s $145K as Chief Strategy is at the 67th percentile of top reported officer pay among 2036 $1–10M 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 · 3 named individuals · Part VII

NameFY2024FY2023
Erin Garner-Ford$145,188$132,144
Ed Largoza$90,111$120,801
Adrianne Hillman$97,974$49,263

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.

See Salt and Light Works executive salaries →

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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

Provides dignified homes, jobs, and healing to permanently end chronic homelessness.

Provided by the organization

This section is blank until Salt and Light Works claims this page.

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1 program service account for $1.7M of program spending, described in the organization's own filed words · FY2024.
01

- To open and operate The Neighborhood Villagea 53-unit permanent supportivehousing community providing stable homes and comprehensive wrap-around on-siteservices for neighbors who have experienced chronic homelessness.- To continue outreach to neighbors experiencing homelessness through the EveryoneEats Today food truck and direct…

$1.7Mprogram expense

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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
See all 7 funders →
Grants paid · 1 grant · $550K · 2023–2023
The Neighborhood Village INCFL · FY2023$550,000

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$2.6M
Ln 12
Gifts and grantsLn 1h$2.5M
Other incomeLn 4–11$106K
Investment incomeLn 3$791
Money outPt IX
$3.3M
Ln 25
Programscol B$1.7M
Managementcol C$1.2M
Fundraisingcol D$412K
Owns and owesPt X
$2.3M
net assets · Ln 32
Cash and savingsLn 1–2$660K
Total assetsLn 16$2.4M
LiabilitiesLn 26$89K
PeoplePt VI, VII
10
listed · VII A
PaidVII A3
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2.5M
Government grantsLn 1e$864K
Noncash giftsLn 1g$427K
Fundraising eventsLn 1c$123K
Investment incomeLn 3$791
Other incomeLn 4–11$106K
Gains on assetsLn 7$0
Total revenueLn 12$2.6M
Assets in detailPt X, end of year
CashLn 1$660K
SavingsLn 2$0
Cash and savings togetherLn 1–2$660K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$147K
Other assetsLn 15$1.2M
Total assetsLn 16$2.4M
LiabilitiesLn 26$89K
Net assetsLn 32$2.3M
OperationsPt I, VI
EmployeesI 522
VolunteersI 6727
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 FY24End FY24
Cash and savingsLn 1–2$2.1M$660K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$97K$147K
Total assetsLn 16$2.5M$2.4M
LiabilitiesLn 26$691K$89K
Net assetsLn 32$1.8M$2.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$333K$167K$142K$24K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$1.2M$651K$322K$250K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$182K$96K$54K$32K
Payroll taxesLn 10$123K$65K$37K$22K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$0
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$243K$46K$197K
Advertising and promotionLn 12$29K$15K$9K$5K
Office expensesLn 13$0
Information technologyLn 14$65K$34K$19K$12K
RoyaltiesLn 15$0
OccupancyLn 16$62K$33K$19K$11K
TravelLn 17$8K$4K$2K$1K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$31K$15K$16K
InsuranceLn 23$23K$12K$7K$4K
Other expenses (24a–d)Ln 24$894K$549K$311K$33K
All other expensesLn 24e$106K$52K$36K$18K
Total functional expensesLn 25$3.3M$1.7M$1.2M$412K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $2.6M$3.3M−$751K$2.3M 990 PDF
FY2023 $3.8M$2.3M$1.5M$1.8M 990 PDF
FY2022 $1.3M$831K$493K$886K 990 PDF
FY2021 $729K$542K$187K$393K 990 PDF
FY2020 $348K$119K$229K$205K 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 FY2024 990 (4 parts)
Part VIII · Statement of revenue $2,571,556 across 12 lines filed
Lines not itemized here account for $11,375 of total revenue; see the IRS return.
VIII-1c Fundraising events$122,884
VIII-1e Government grants$863,811
VIII-1f All other contributions, gifts and grants$1,477,671
VIII-1g Noncash contributions (included above)$427,141
VIII-1h Total contributions, gifts and grants$2,464,366
VIII-3 Investment incomeExcluded from tax $791$791
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$94,381
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $643$643
VIII-12 Total revenueRelated to mission $12,018 · Excluded from tax $791$2,571,556
Part IX · Statement of functional expenses $3,322,190 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $166,636 · Management $142,142 · Fundraising $24,493$333,271
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $651,150 · Management $321,977 · Fundraising $250,488$1,223,615
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $95,666 · Management $54,294 · Fundraising $32,168$182,128
IX-10 Payroll taxesPrograms $64,640 · Management $36,685 · Fundraising $21,735$123,060
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting fees$0
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $45,846 · Management $197,073$242,919
IX-12 Advertising and promotionPrograms $15,340 · Management $8,706 · Fundraising $5,158$29,204
IX-13 Office expenses$0
IX-14 Information technologyPrograms $34,223 · Management $19,423 · Fundraising $11,507$65,153
IX-15 Royalties$0
IX-16 OccupancyPrograms $32,714 · Management $18,566 · Fundraising $11,000$62,280
IX-17 TravelPrograms $3,984 · Management $2,261 · Fundraising $1,340$7,585
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $14,667 · Management $16,068$30,735
IX-23 InsurancePrograms $12,089 · Management $6,861 · Fundraising $4,066$23,016
IX-24 Other expenses (24a–d)Programs $549,415 · Management $311,468 · Fundraising $32,775$893,658
IX-24e All other expensesPrograms $52,235 · Management $35,768 · Fundraising $17,563$105,566
IX-25 Total functional expensesPrograms $1,738,605 · Management $1,171,292 · Fundraising $412,293$3,322,190
Part X · Balance sheet $2,421,641 assets, 19 lines filed
X-1 Cash, non-interest-bearingStart of year $2,106,309$660,372
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivableStart of year $288,446$368,703
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $97,079$147,061
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$1,245,505
X-16 Total assetsStart of year $2,491,834$2,421,641
X-17 Accounts payable and accrued expensesStart of year $654,594$52,014
X-19 Deferred revenueStart of year $36,576$36,576
X-26 Total liabilitiesStart of year $691,170$88,590
X-27 Net assets without donor restrictionsStart of year $1,800,664$2,333,051
X-32 Total net assets or fund balancesStart of year $1,800,664$2,333,051
X-33 Total liabilities and net assetsStart of year $2,491,834$2,421,641
Part XI · Reconciliation of net assets $2,333,051 net assets at year end
XI-1 Total revenue$2,571,556
XI-2 Total expenses$3,322,190
XI-3 Revenue less expenses−$750,634
XI-4 Net assets at start of year$1,800,664
XI-8 Prior period adjustments$1,283,021
XI-10 Net assets at end of year$2,333,051

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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