Progress Ranch Treatment FY2025 filing

Sacramento, CAUnknown exempt organization EIN 94-2354732Revenue $4.3M in FY2025Latest 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, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 94-2354732) · Dispute this line
84¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Programs: Part IX

Before you give

FY2025 · 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
84%
of spending
84% of spending went to programs.
Pt IX · Ln 25 · col B
0.6 mo
of spending, in cash
0.6 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$126K
17% of total assets
Liabilities are 17% 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
$4.3M
+18% vs prior year
Spent
$4.0M
To programs
84%
Net assets
$617K
By yearFY2020–FY2026
Revenue
$4.3M
FY2025▲ +18%
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
$4.0M
FY2025▲ +3%
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
$617K
FY2025▲ +99%
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 FY2025 Form 990 (year ending June 2025) · see the original

You’re viewing the FY2025 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

84 cents of each dollar spent went to programs.

Program services 84% · $3.4M Management & general 13% · $541K Fundraising 3% · $108K

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.

Part VII, Section A · reportable compensation
$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
Board Member
$0Pt VII · Sec A
Executive Director
$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.

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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 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 · $3.4M · in their own filed words · FY2024
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, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 94-2354732) · Dispute this line
$3.4Mprogram expense

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$4.3M
Ln 12
Fees for servicesLn 2g$3.7M
Investment incomeLn 3$533K
Gifts and grantsLn 1h$55K
Money outPt IX
$4.0M
Ln 25
Programscol B$3.4M
Managementcol C$541K
Fundraisingcol D$108K
Owns and owesPt X
$617K
net assets · Ln 32
Cash and savingsLn 1–2$194K
Total assetsLn 16$744K
LiabilitiesLn 26$126K
PeoplePt VI, VII
9
listed · VII A
PaidVII A0
Voting boardVI 1a8
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$55K
Government grantsLn 1e$0
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Fees for servicesLn 2g$3.7M
Investment incomeLn 3$533K
Other incomeLn 4–11$5K
Gains on assetsLn 7$533K
Total revenueLn 12$4.3M
Assets in detailPt X, end of year
CashLn 1$194K
Cash and savings togetherLn 1–2$194K
Accounts receivableLn 4$484K
Prepaid expenses and deferred chargesLn 9$38K
Land, buildings, equipmentLn 10c$28K
Total assetsLn 16$744K
LiabilitiesLn 26$126K
Net assetsLn 32$617K
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 FY25End FY25
Cash and savingsLn 1–2$167K$194K
Land, buildings, equipmentLn 10c$875K$28K
Total assetsLn 16$1.9M$744K
LiabilitiesLn 26$1.6M$126K
Net assetsLn 32$310K$617K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of officers and key staff (Part IX, line 5)Ln 5$145K$122K$22K$1K
Other salaries and wagesLn 7$2.1M$1.7M$323K$22K
Other employee benefitsLn 9$196K$167K$29K
Payroll taxesLn 10$243K$206K$36K
Legal feesLn 11b$80K$68K$12K
Accounting feesLn 11c$15K$13K$2K
Other fees for servicesLn 11g$193K$193K
Office expensesLn 13$91K$73K$13K$5K
Information technologyLn 14$75K$75K
OccupancyLn 16$191K$162K$29K
InterestLn 20$28K$28K
Depreciation, depletion and amortizationLn 22$16K$16K
InsuranceLn 23$41K$35K$6K
Other expenses (24a–d)Ln 24$601K$532K$67K$2K
All other expensesLn 24e$29K$25K$724$3K
Total functional expensesLn 25$4.0M$3.4M$541K$108K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2026 LatestFiled with the IRS Mar 12, 2026 $94K$453K−$358K$0 990 PDF
FY2025 ViewingFiled with the IRS Feb 26, 2026 $4.3M$4.0M$326K$617K 990 PDF
FY2024Filed 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 FY2025 990
Part I · Summary $4,339,270 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,175,927$54,525
I-9 Program service revenuePrior year $2,469,457$3,746,257
I-10 Investment incomePrior year $22,436$533,264
I-11 Other revenuePrior year $0$5,224
I-12 Total revenuePrior year $3,667,820$4,339,270
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $3,015,440$2,653,738
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $887,474$1,359,749
I-18 Total expensesPrior year $3,902,914$4,013,487
I-19 Revenue less expensesPrior year −$235,094$325,783
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 $4,339,270 across 11 lines filed
Lines not itemized here account for $5,224 of total revenue; see the IRS return.
VIII-1a Federated campaigns$0
VIII-1b Membership dues$0
VIII-1c Fundraising events$0
VIII-1d Related organizations$0
VIII-1e Government grants$0
VIII-1f All other contributions, gifts and grants$54,525
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$54,525
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $3,746,257 · Unrelated business $0 · Excluded from tax $0$3,746,257
VIII-7 Net gain or loss on sales of assetsRelated to mission $533,264 · Unrelated business $0 · Excluded from tax $0$533,264
VIII-12 Total revenueRelated to mission $4,284,745 · Unrelated business $0 · Excluded from tax $0$4,339,270
Part IX · Statement of functional expenses $4,013,487 across 15 lines filed
IX-5 Pay of officers and key staff (Part IX, line 5)Programs $122,016 · Management $21,532 · Fundraising $1,452$145,000
IX-7 Other salaries and wagesPrograms $1,724,771 · Management $323,444 · Fundraising $21,797$2,070,012
IX-9 Other employee benefitsPrograms $166,554 · Management $29,392$195,946
IX-10 Payroll taxesPrograms $206,363 · Management $36,417$242,780
IX-11b Legal feesPrograms $67,939 · Management $11,989$79,928
IX-11c Accounting feesPrograms $12,750 · Management $2,250$15,000
IX-11g Other fees for servicesPrograms $192,635$192,635
IX-13 Office expensesPrograms $73,169 · Management $12,918 · Fundraising $5,288$91,375
IX-14 Information technologyFundraising $74,672$74,672
IX-16 OccupancyPrograms $162,123 · Management $28,610$190,733
IX-20 InterestPrograms $28,224$28,224
IX-22 Depreciation, depletion and amortizationPrograms $16,252$16,252
IX-23 InsurancePrograms $35,094 · Management $6,193$41,287
IX-24 Other expenses (24a–d)Programs $531,559 · Management $67,262 · Fundraising $1,881$600,702
IX-24e All other expensesPrograms $25,455 · Management $724 · Fundraising $2,762$28,941
IX-25 Total functional expensesPrograms $3,364,904 · Management $540,731 · Fundraising $107,852$4,013,487
Part X · Balance sheet $743,747 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $167,019$193,955
X-4 Accounts receivableStart of year $417,149$484,420
X-9 Prepaid expenses and deferred chargesStart of year $12,070$37,544
X-10c Land, buildings and equipment, netStart of year $875,366$27,828
X-16 Total assetsStart of year $1,931,966$743,747
X-17 Accounts payable and accrued expensesStart of year $153,058$31,659
X-23 Secured mortgages and notes payableStart of year $1,017,360$100,001
X-25 Other liabilitiesStart of year $451,407−$5,189
X-26 Total liabilitiesStart of year $1,621,825$126,471
X-27 Net assets without donor restrictionsStart of year $270,766$617,276
X-28 Net assets with donor restrictionsStart of year $39,375$0
X-32 Total net assets or fund balancesStart of year $310,141$617,276
X-33 Total liabilities and net assetsStart of year $1,931,966$743,747
Part XI · Reconciliation of net assets $617,276 net assets at year end
XI-1 Total revenue$4,339,270
XI-2 Total expenses$4,013,487
XI-3 Revenue less expenses$325,783
XI-4 Net assets at start of year$310,141
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments−$18,648
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$617,276

Form 990 e-file FY2025 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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