Progress Ranch Treatment FY2024 filing

Sacramento, CAUnknown exempt organization EIN 94-2354732Revenue $3.7M in FY2024Latest return filed Mar 12, 2026

On file with the IRSprogressranch.orgSacramento, CA

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Our mission is to inspire hope and healing by delivering high-quality mental health services and addressing placement needs for children. We provide safe, supportive environments that foster stability and connection. With integrity, compassion, and a strong commitment to resilience and community, we empower families, build lifelong relationships, and serve the most vulnerable youth.

Form 990 Part I, line 1, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 94-2354732) · Dispute this line
85¢ of each $1 spent went to programs.
$231K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
Latest return
FY2026
latest Form 990
The latest return is for FY2026, this tax year.
IRS e-file · Filing history
Surplus or deficit
2 of 6
filings with a surplus
Average deficit $32K a year · 1% of revenue · last 6 filings
A surplus in 2 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
85%
of spending
85% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$231K
to officers and key staff · 6% of spending
Pay to officers and key staff is 6% of spending.
Part VII, Section A
0.5 mo
of spending, in cash
0.5 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$1.6M
84% of total assets
Liabilities are 84% of assets.
Pt X · Ln 26
Independent board members
6
of 8 voting members
6 of 8 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$3.7M
+19% vs prior year
Spent
$3.9M
To programs
85%
Net assets
$310K
By yearFY2020–FY2026
Revenue
$3.7M
FY2024▲ +19%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.7M
FY2022$2.5M
FY2023$3.1M
FY2024$3.7M
FY2025$4.3M
FY2026$94K
Expenses
$3.9M
FY2024▲ +24%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.7M
FY2022$2.3M
FY2023$3.1M
FY2024$3.9M
FY2025$4.0M
FY2026$453K
Net assets
$310K
FY2024▼ -25%
Tap a bar for its year
Net assets by fiscal year
FY2020$348K
FY2022$462K
FY2023$412K
FY2024$310K
FY2025$617K
FY2026$0

From the FY2024 Form 990 (year ending June 2024) · see the original

You’re viewing the FY2024 filing — not the latest on file. See the latest (FY2026) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2026.

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% · $3.3M Management & general 13% · $519K Fundraising 1% · $48K

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

9 people listed on the 990; $231K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
Executive Dir.
$130,600Pt VII · Sec A
$100,805Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A

Compensation history total reportable pay by year · 7 named individuals · Part VII

NameFY2026FY2024FY2023FY2022FY2020
Steve Elson———$131,741—
Alyssum Maguire—$130,600$127,513$23,894—
Matthew Lemcke—$100,805———
Wendi Counta———$24,559$25,662
Jackie Rutheiser$14,984————
Shannon Roper———$8,460—
Matt Lemcke———$7,728—

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 Progress Ranch Treatment executive salaries →

Questions the 990 asks

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

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Provides mental health services and safe housing for vulnerable children and families.

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1 program · $3.3M · in their own filed words · FY2023
01

Progress Ranch provides excellent residential mental health care and treatment to some of California's most vulnerable children and families. We unconditionally committed to 24 children and their families, resulting in 75% of our children moving from a facility, into a family.

Form 990 Part III, line 4, FY2023. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 94-2354732) · Dispute this line
$3.3Mprogram expense

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$3.7M
Ln 12
Fees for servicesLn 2g$2.5M
Gifts and grantsLn 1h$1.2M
Other incomeLn 4–11$22K
Money outPt IX
$3.9M
Ln 25
Programscol B$3.3M
Managementcol C$519K
Fundraisingcol D$48K
Owns and owesPt X
$310K
net assets · Ln 32
Cash and savingsLn 1–2$167K
Total assetsLn 16$1.9M
LiabilitiesLn 26$1.6M
PeoplePt VI, VII
9
listed · VII A
PaidVII A2
Voting boardVI 1a8
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.2M
Government grantsLn 1e$1.1M
Fees for servicesLn 2g$2.5M
Other incomeLn 4–11$22K
Gains on assetsLn 7$22K
Total revenueLn 12$3.7M
Assets in detailPt X, end of year
CashLn 1$167K
Cash and savings togetherLn 1–2$167K
Accounts receivableLn 4$417K
Prepaid expenses and deferred chargesLn 9$12K
Land, buildings, equipmentLn 10c$875K
Intangible assetsLn 14$16K
Other assetsLn 15$444K
Total assetsLn 16$1.9M
LiabilitiesLn 26$1.6M
Net assetsLn 32$310K
OperationsPt I, VI
EmployeesI 5104
VolunteersI 612
Fiscal year endsHeaderJune
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$259K$167K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$888K$875K
Total assetsLn 16$1.7M$1.9M
LiabilitiesLn 26$1.3M$1.6M
Net assetsLn 32$412K$310K
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 officers and key staff (Part IX, line 5)Ln 5$131K$110K$19K$1K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$2.5M$2.1M$391K$26K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$90K$76K$13K
Payroll taxesLn 10$294K$250K$44K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$14K$12K$2K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$156K$156K
Advertising and promotionLn 12$0
Office expensesLn 13$59K$47K$8K$3K
Information technologyLn 14$1K$1K
RoyaltiesLn 15$0
OccupancyLn 16$143K$122K$21K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$52K$52K
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$43K$43K
InsuranceLn 23$30K$26K$5K
Other expenses (24a–d)Ln 24$242K$229K$11K$2K
All other expensesLn 24e$147K$129K$4K$14K
Total functional expensesLn 25$3.9M$3.3M$519K$48K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2026 LatestFiled with the IRS Mar 12, 2026 $94K$453K−$358K$0 990 PDF
FY2025Filed with the IRS Feb 26, 2026 $4.3M$4.0M$326K$617K 990 PDF
FY2024 ViewingFiled with the IRS May 15, 2025 $3.7M$3.9M−$235K$310K 990 PDF
FY2023Filed with the IRS Sep 29, 2023 $3.1M$3.1M−$50K$412K 990 PDF
FY2022Filed with the IRS May 11, 2023 $2.5M$2.3M$152K$462K 990 PDF
FY2021 Not on file
FY2020Filed with the IRS Nov 16, 2021 $1.7M$1.7M−$29K$348K 990 PDF

Schedules filed Part IV

I · Grants O · Explanations
See the full FY2024 990
Part I · Summary $3,667,820 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,927,460$1,175,927
I-9 Program service revenuePrior year $1,157,432$2,469,457
I-10 Investment income$22,436
I-11 Other revenue$0
I-12 Total revenuePrior year $3,084,892$3,667,820
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $2,374,890$3,015,440
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $760,390$887,474
I-18 Total expensesPrior year $3,135,280$3,902,914
I-19 Revenue less expensesPrior year −$50,388−$235,094
Part VI · Governance 6 of 8 board members independent, no flags
VI-1a Voting members of the governing body8
VI-1b Independent voting members6
VI-2 Family or business relationship among officers or directorsNo
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 $3,667,820 across 10 lines filed
VIII-1e Government grants$1,091,607
VIII-1f All other contributions, gifts and grants$84,320
VIII-1h Total contributions, gifts and grants$1,175,927
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $2,469,457$2,469,457
VIII-3 Investment income$0
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assetsRelated to mission $22,436$22,436
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $2,491,893$3,667,820
Part IX · Statement of functional expenses $3,902,914 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 officers and key staff (Part IX, line 5)Programs $109,899 · Management $19,394 · Fundraising $1,308$130,601
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $2,084,139 · Management $390,836 · Fundraising $26,339$2,501,314
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $76,484 · Management $13,497$89,981
IX-10 Payroll taxesPrograms $249,512 · Management $44,032$293,544
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesPrograms $11,985 · Management $2,115$14,100
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $156,004$156,004
IX-12 Advertising and promotion$0
IX-13 Office expensesPrograms $47,320 · Management $8,354 · Fundraising $3,420$59,094
IX-14 Information technologyFundraising $1,267$1,267
IX-15 Royalties$0
IX-16 OccupancyPrograms $121,565 · Management $21,453$143,018
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 InterestPrograms $52,127$52,127
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $43,072$43,072
IX-23 InsurancePrograms $25,709 · Management $4,537$30,246
IX-24 Other expenses (24a–d)Programs $228,602 · Management $11,060 · Fundraising $1,875$241,537
IX-24e All other expensesPrograms $129,300 · Management $3,677 · Fundraising $14,032$147,009
IX-25 Total functional expensesPrograms $3,335,718 · Management $518,955 · Fundraising $48,241$3,902,914
Part X · Balance sheet $1,931,966 assets, 24 lines filed
X-1 Cash, non-interest-bearingStart of year $258,911$167,019
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivableStart of year $528,022$417,149
X-5 Loans to officers and key people$0
X-6 Loans to other insiders$0
X-7 Notes and loans receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$12,070
X-10c Land, buildings and equipment, netStart of year $887,717$875,366
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assetsStart of year $17,732$16,435
X-15 Other assets$443,927
X-16 Total assetsStart of year $1,692,382$1,931,966
X-17 Accounts payable and accrued expensesStart of year $206,130$153,058
X-23 Secured mortgages and notes payableStart of year $1,074,473$1,017,360
X-25 Other liabilities$451,407
X-26 Total liabilitiesStart of year $1,280,603$1,621,825
X-27 Net assets without donor restrictionsStart of year $386,397$270,766
X-28 Net assets with donor restrictionsStart of year $25,382$39,375
X-32 Total net assets or fund balancesStart of year $411,779$310,141
X-33 Total liabilities and net assetsStart of year $1,692,382$1,931,966
Part XI · Reconciliation of net assets $310,141 net assets at year end
XI-1 Total revenue$3,667,820
XI-2 Total expenses$3,902,914
XI-3 Revenue less expenses−$235,094
XI-4 Net assets at start of year$411,779
XI-8 Prior period adjustments$133,456
XI-10 Net assets at end of year$310,141

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

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