Sacramento LGBT Community Center

Nonprofit profile at a glance

EIN
942502229
IRS 990 coverage
2017–2024
Forms available
Form 990 2024, Form 990-T 2020
Location
Sacramento, CA, USA
Phone
9164420185
Rating
80
Verdict
STRONG
Rating confidence
Standard

Reported finances

Revenue
$7,319,128
Expenses
$6,381,700
Assets
$6,772,284
Liabilities
$984,465

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

Leadership & pay

16 people listed

Executive titles in this filing

  • David Heitstuman (CEO)
  • Eddie Moreno (President)
  • Maya Wallace (Vice President)

Highest reported compensation

  • David Heitstuman (CEO): $187,974 total reported compensation
  • Jaime Gerigk (Chief Program Officer): $107,995 total reported compensation
  • Luis cortes (Chief Development & External Affair): $107,538 total reported compensation

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

Overview

Mission

The Center works to create a region where all LGBTQ+ people thrive; we support health and wellness, advocate for equity and justice, and work to uplift our diverse and culturally rich LGBTQ+ community.

What it reported doing in 2024

Program Service Accomplishments Housing Programs - The Center provides emergency shelter through short hotel stays, short term transitional emergency placement (STEP) at our 14-bed youth shelter for1824-year-old LGBTQ+ youth experiencing homelessness. We also offer a 6-bed transitional living program for 1824-year-old youth victims of crime. Both programs provide intensive case management, prevention, and wrap-around services. In total 5,471 bed nights were provided, impacting the lives of 90 1824-year-old youths in 2024. Youth and Adult Programs - The Center supports LGBTQ+ youth ages 13-24 with affirming programs and services, serving approximately 420 youth in 2024. Our Q-Spot Youth Center offers a 7-day community space to engage with other LGBTQ+ and allied peers and supports their post-secondary and/or collegiate academic success andprofessional development. Program youth receive mental health respite services, mentorship, and peer support groups.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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

STRONG - 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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 85
  • Accountability: 91
  • Sustainability: 53
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 72.6%; rating input score 73
  • Program expense ratio: 82.4%; rating input score 82
  • Fundraising efficiency: $11.27 raised per $1 spent on fundraising; rating input score 41; 41st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 12.8%; rating input score 67; 67th percentile among comparable filings
  • Total-asset coverage ratio: 1.06; rating input score 39; 39th percentile among comparable filings
  • Liabilities to assets ratio: 0.15; rating input score 51; 51st percentile among comparable filings
  • Officer compensation ratio: 8.2%; rating input score 36; 36th percentile among comparable filings

Growth

  • Program expense growth: 22.8% per year; rating input score 100; 88th percentile among comparable filings
  • Revenue growth: 18.8% per year; rating input score 100; 87th percentile among comparable filings
  • Asset growth: 19.2% per year; rating input score 100; 82nd percentile among comparable filings

Details

  • Where the money goes: 72.6% of revenue deployed · 82.4% of spending went to programs
  • Governance: 15 of 15 board members independent · 7 of 9 filing controls reported
  • Programs: 5 filed program accomplishments · $5.3M in reported program spending
  • Leadership: top reported pay $188K · 16 people listed · 3 of 6 pay-setting controls reported
  • Consistency: 31 of 31 current checks pass
  • Schedules: 8 filed schedules · includes major donors, executive pay, and related organizations
  • Filing history: 7 filing years from 2017 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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.

Key Signals

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

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 41/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 39/100.
  • Moderate — Sustainability: Officer compensation ratio scored 36/100.
  • Review — Sustainability: Liabilities to assets ratio scored 51/100.
  • High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.