Easter Seal Society of Superior California

Nonprofit profile at a glance

EIN
941279800
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Sacramento, CA, USA
Phone
9164856711
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Rehabilitative Medical Services

Official website

Reported finances

Revenue
$9,767,045
Expenses
$11,176,066
Assets
$16,126,045
Liabilities
$1,092,514

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

23 people listed

Executive titles in this filing

  • GARY T KASAI (PRESIDENT AND CEO)

Highest reported compensation

  • GARY T KASAI (PRESIDENT AND CEO): $282,431 total reported compensation
  • STEPHANIE GORDON (VP ADULT DAY SERVICES): $128,273 total reported compensation
  • RENNIE SALTZMAN (VP PEDIACTRICS): $123,105 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provides direct services, information and referrals, professional education, advocacy and public health education to adults and children with developmental disabilities. Direct care staff provides therapy and education to adults and children. Parent support groups and community forums are also held to help education and inform others. People with disabilities will have equal opportunity to live, learn, work and play in their community.

What it reported doing in 2024

Adult services - provides support, resources, and workforce development services aimed at enhancing quality of life by promoting inclusion, self-sufficiency, and community involvement through adult day programs: functional integrated living skills (fils) - designed to challenge, encourage and effect the integration of adults with developmental disabilities into integrated community environments.access to the community through education, integration and training (ace it) - provides support and services to individuals with disabilities aimed at enhancing quality of life by promoting inclusion and self-sufficiency through working on daily living skills, art, vocational training, and community participation.easter seals enterprises (ese) - provide vocational training, job coaching, and job development services to adults with disabilities which evaluate work skills, job readiness and barriers to employment, prepare individuals for work, assist individuals in finding employment, evaluate and recommend work-based modifications for reasonable accommodations, assist individuals in maintaining employment, and/or provide paid employment opportunities for individuals.

Operating model

Revenue model
Earned-program. 93% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 74
  • Accountability: 100
  • Sustainability: 34
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 90%; rating input score 90
  • Program expense ratio: 81.7%; rating input score 82
  • Fundraising efficiency: $2.5 raised per $1 spent on fundraising; rating input score 7; 7th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -14.4%; rating input score 10; 10th percentile among comparable filings
  • Total-asset coverage ratio: 1.44; rating input score 50; 50th percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 65; 65th percentile among comparable filings
  • Officer compensation ratio: 4.8%; rating input score 55; 55th percentile among comparable filings

Growth

  • Program expense growth: -2.4% per year; rating input score 0; 8th percentile among comparable filings
  • Revenue growth: 0.6% per year; rating input score 100; 14th percentile among comparable filings
  • Asset growth: 7.9% per year; rating input score 100; 49th percentile among comparable filings

Details

  • Where the money goes: 90% of revenue deployed · 81.7% of spending went to programs
  • Governance: 15 of 15 board members independent · 9 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $9.1M in reported program spending
  • Leadership: top reported pay $282K · 23 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $204K reported
  • Consistency: 36 of 36 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 14 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Fundraising efficiency scored 7/100.
  • High — Sustainability: Operating margin scored 10/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 50/100.
  • Review — Sustainability: Officer compensation ratio scored 55/100.