SIERRA FOREVER FAMILIES

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1983

Legal Domicile

Principal Officer

JENNIFER JACOBSEN

Phone

9163685114

Tax Period

2018-07-01 to 2019-06-30

SIERRA FOREVER FAMILIES, founded in 1983, is a community nonprofit that reported $6.7M in total revenue in fiscal year 2018. Revenue decreased 7% compared to the prior year. Expenses of $6.4M left a modest 3% surplus.

Mission

TO TRANSFORM THE LIVES OF CHILDREN IN FOSTER CARE BY BUILDING AND NURTURING PERMANENT FAMILIES. WE MEET THIS MISSION BY SERVING CHILDREN 'LIVING-IN OR 'AT-RISK' ENTERING FOSTER CARE AND FAMILIES WANTING TO PROVIDE PERMANENCY IN TWELVE NORTHERN CALIFORNIA COUNTIES.

Program Service Accomplishments

Program 1

Expenses: $3,035,450

PERMANENCY PLACEMENT: THE AGENCY'S PRIMARY GOAL IS TO ENCOURAGE AND FACILITATE A PERMANENT HOME AND FAMILY FOR CHILDREN AND YOUTH LIVING IN FOSTER CARE, WITH EMPHASIS ON REUNIFICATION OR ADOPTION...

PERMANENCY PLACEMENT: THE AGENCY'S PRIMARY GOAL IS TO ENCOURAGE AND FACILITATE A PERMANENT HOME AND FAMILY FOR CHILDREN AND YOUTH LIVING IN FOSTER CARE, WITH EMPHASIS ON REUNIFICATION OR ADOPTION. THE AGENCY SPECIALIZES IN THOSE CHILDREN AND YOUTH WHO ARE CONSIDERED HARD TO PLACE. THE AGENCY RECRUITS FAMILIES, TRAINS AND ASSESSES, CONDUCTS HOME STUDIES, AND PROVIDES PLACEMENT AND SUPPORT SERVICES TO CHILDREN/YOUTH AND THE FAMILIES. SOURCES OF REVENUE INCLUDE PLACEMENT FEES AND REIMBURSEMENT FROM THE STATE OF CALIFORNIA THROUGH THE PRIVATE ADOPTION AGENCY REIMBURSEMENT PROGRAM (PAARP) AND CONTRIBUTIONS.

Program 2

Expenses: $675,425

DESTINATION FAMILY: THE FOCUS OF DESTINATION FAMILY IS THAT NO YOUTH EMANCIPATES FROM FOSTER CARE WITHOUT THE LOVE, SAFETY AND UNCONDITIONAL COMMITMENT OF A FAMILY. THE PROGRAM IS INTENDED FOR...

DESTINATION FAMILY: THE FOCUS OF DESTINATION FAMILY IS THAT NO YOUTH EMANCIPATES FROM FOSTER CARE WITHOUT THE LOVE, SAFETY AND UNCONDITIONAL COMMITMENT OF A FAMILY. THE PROGRAM IS INTENDED FOR CHILDREN AND YOUTH WITH DELAYED PERMANENCE. DELAYED PERMANENCE IS DEFINED AS HAVING LIVED IN FOSTER CARE FOR MORE THAN TWO YEARS WITHOUT AN ACTIVE PLAN FOR LEGAL PERMANENCE. THIS SERVICE OPERATES IN SACRAMENTO COUNTY. THIS PROGRAM IS FUNDED THROUGH A VARIETY COUNTY CONTRACTS, A GRANT FROM THE DAVE THOMAS FOUNDATION AND CONTRIBUTIONS.

Program 3

Expenses: $1,488,354

THERAPEUTIC SUPPORT SERVICES: THE AGENCY PROVIDES OUTPATIENT AND COMMUNITY BASED PERMANENCY, COMPETENT MENTAL HEALTH SERVICES TO PRE AND POST ADOPTION, GUARDIANSHIP CHILDREN AND THEIR FAMILIES. THE PROFESSIONAL STAFF HAS CONSISTENTLY HELPED FAMILIES TO MAINTAIN AND ENHANCE THE ATTACHMENT AND PERMANENCY FOR EACH CHILD. THE AGENCY UTILIZES BEST PRACTICES SUCH AS PARENT CHILD INTERACTION THERAPY, DYADIC DEVELOPMENTAL THERAPY AND COGNITIVE BEHAVIORAL THERAPY. SOURCES OF REVENUE INCLUDE AN EARLY PERIODIC SCREENING DIAGNOSIS AND TREATMENT (EPSDT) CONTRACT FROM SACRAMENTO COUNTY, NEVADA COUNTY, AND PLACER COUNTY. THE PROGRAM ALSO RELIES ON CONTRIBUTIONS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2018)

Revenue Breakdown

Contributions & Grants $744,390

Program Service Revenue $5,648,036

Investment Income $256,392

Other Revenue $13,217

TOTAL REVENUE $6,662,035

Expense Breakdown

Grants Paid $0

Salaries & Benefits $3,938,881

Fundraising Expenses $246,713

Program Expenses $5,359,181

Other Expenses $2,505,702

TOTAL EXPENSES $6,444,583

Year-over-Year Comparison

	2018	2017	Change
Revenue	$6,662,035	$7,178,918	-0.1%
Expenses	$6,444,583	$7,051,374	-0.1%
Net Income	$217,452	$127,544	+0.7%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

100

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$196,833

Total Directors