Civic Intelligence

People United for a Better Life in Oakland

EIN 26-0877633 • 501(c)3 • Oakland, CA

Profile

Advocate for the needs of low income residents of Oakland.

3828 Foothill BlvdOakland, CA 94601

www.peopleunited.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

78th percentile

0.25x

Higher debt load relative to assets than 78% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

71st percentile

0.10x

Higher debt load relative to revenue than 71% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

25th percentile

-9.1%

Higher net margin than 25% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

90th percentile

62%

Faster asset growth than 90% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

68th percentile

22%

Faster revenue growth than 68% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Assets

Up

$230,363

Up $88,599 (+62%) from 2013

Liabilities

Up

$57,945

Up $50,469 (+675%) from 2013

Net Assets

Up

$172,418

Up $38,130 (+28%) from 2013

Revenue

Up

$551,946

Up $98,410 (+22%) from 2013

Expenses

Up

$602,073

Up $233,287 (+63%) from 2013

Net Income

Down

-$50,127

Down $134,877 (-159%) from 2013

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0Assets 2011: $111,328Net Assets 2011: $111,3282011Assets 2012: $69,314Liabilities 2012: $15,000Net Assets 2012: $54,3142012Assets 2013: $141,764Liabilities 2013: $7,476Net Assets 2013: $134,2882013Assets 2014: $230,363Liabilities 2014: $57,945Net Assets 2014: $172,4182014

Highlighted filing

2014

Assets$230,363
Liabilities$57,945
Net Assets$172,418

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$800K$600K$400K$200K$0-$200KRevenue 2011: $147,579Expenses 2011: $115,500Net Income 2011: $32,0792011Revenue 2012: $193,470Expenses 2012: $253,568Net Income 2012: -$60,0982012Revenue 2013: $453,536Expenses 2013: $368,786Net Income 2013: $84,7502013Revenue 2014: $551,946Expenses 2014: $602,073Net Income 2014: -$50,1272014

Highlighted filing

2014

Revenue$551,946
Expenses$602,073
Net Income-$50,127

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 14, 2015
Return Version
2014v5.0
Gross Receipts
$551,946
Mission and Program Overview

Mission

Advocate for the needs of low income residents of oakland.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$75,489$139,759▲ $64,270
Other Notes and Loans Receivable, Net$1,365$1,847▲ $482
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$141,764$230,363▲ $88,599
Other Assets Total$64,910$88,757▲ $23,847
Liabilities
Unsecured Notes Loans Payable$5,000$57,945▲ $52,945
Accounts Payable and Accrued Expenses$2,476--
Total Liabilities$7,476$57,945▲ $50,469
Net Assets / Fund Balance
Temporarily Rstr Net Assets$69,000$208,800▲ $139,800
Unrestricted Net Assets$65,288$-36,382▼ $101,670
Total Net Assets Fund Balance$134,288$172,418▲ $38,130
Total Liabilities and Net Assets / Fund Balance$141,764$230,363▲ $88,599

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$644$644
Other Assets Org$810--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jay JonesPresident
Charles EddyDirector
Diana EscamillaSecretary
Lirio ZepedaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$545,744
Program Service Revenue
$6,202
Investment Income
$0
Other Revenue
$0
All Other Contributions
$27,628
Change in Net Assets
$-50,127
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$496,400
Salaries, Compensation, and Employee Benefits$105,673
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$280,942$9,759-$290,701
Other Salaries and Wages$81,361$12,796-$94,157
All Other Expenses$19,047$5,371-$24,418
Fees for Services Accounting$3,090$19,575-$22,665
Payroll Taxes$9,202$2,314-$11,516
Other Expenses$10,411$90-$10,501
Occupancy-$8,081-$8,081
Office Expenses-$4,776-$4,776
Travel$3,676$321-$3,997
Insurance-$2,518-$2,518
Total Functional Expenses$536,472$65,601$0$602,073
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

Executive director reviewed return before filing.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Any conflict brought to the attention of any board member or officer is discussed at a board meeting and the board determines how it is to be addressed.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

Comparability factors are taken into account when salaries are set in the budget. The board reviews and approves the budget.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

Comparability factors are taken into account when salaries are set in the budget. The board reviews and approves the budget.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Governing documents, policies and financial statements are held at the corporate office. They are also made available through guidestar and upon request.

Filing and Contact Details

Filer

Filer Name
People United for a Better Life in
EIN
26-0877633
Phone
5105352525
Address
3828 FOOTHILL BLVD, OAKLAND, CA 94601

Signing Officer

Name
John Yuasa
Title
Executive Director
Signed
2015-11-14
Discuss with paid preparer
Yes

Organization Details

Formed
2007
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
4
Employees
15
Volunteers
5

Preparer

Firm
Steve Kau CPA PC
Address
3470 Fostoria Way Suite A, San Ramon, CA 94583-1370
Preparer
Steve Kau
Phone
9252421300
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

Other program services 4: private industry council (pic) - highway to work. Highway to work (h2w) is a program sponsered by alameda county social services and pic h2w. Pueblo is contracted through the oakland pic and has been part of this program since july 2012. The program supports youth in foster care and probation between the ages of 14 - 19 through the transition into responsible and productive adulthood. This program encourages and supports academic/educational development and job experience by the means of meaningful paid internships and supplementary education, vocational trainings and other leadership workshops. Each participant is case managed to work towards the participant's educational, career and personal goals. Other program services 5: youth greening oakland. This is a job training program working with schools. Oakland youth learn urban, garden design, composting, mulching and permaculture skills. Working in partnership with the oakland unified school district, the city of oakland's parks and recreations department, the hope and collaborative and private foundations, pueblo has designed a full curriculum that employs students with the knowledge of food justice, skilss in gardening and landscaping, nutrition and culinary skills, as well as community building and outreach.

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IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01386886
IRS990ScheduleA/TotalSupportAmt01392531
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
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IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0644
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt025847
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt162100
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt2810
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0LOAN TO COCINA RESTAURANT
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1RECEIVABLE FOR RESTITUTION PAYMENT
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2SECURITY DEPOSIT
IRS990ScheduleD/TotalBookValueOtherAssetsAmt088757
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER PROGRAM SERVICES 4: PRIVATE INDUSTRY COUNCIL (PIC) - HIGHWAY TO WORK. HIGHWAY TO WORK (H2W) IS A PROGRAM SPONSERED BY ALAMEDA COUNTY SOCIAL SERVICES AND PIC H2W. PUEBLO IS CONTRACTED THROUGH THE OAKLAND PIC AND HAS BEEN PART OF THIS PROGRAM SINCE JULY 2012. THE PROGRAM SUPPORTS YOUTH IN FOSTER CARE AND PROBATION BETWEEN THE AGES OF 14 - 19 THROUGH THE TRANSITION INTO RESPONSIBLE AND PRODUCTIVE ADULTHOOD. THIS PROGRAM ENCOURAGES AND SUPPORTS ACADEMIC/EDUCATIONAL DEVELOPMENT AND JOB EXPERIENCE BY THE MEANS OF MEANINGFUL PAID INTERNSHIPS AND SUPPLEMENTARY EDUCATION, VOCATIONAL TRAININGS AND OTHER LEADERSHIP WORKSHOPS. EACH PARTICIPANT IS CASE MANAGED TO WORK TOWARDS THE PARTICIPANT'S EDUCATIONAL, CAREER AND PERSONAL GOALS. OTHER PROGRAM SERVICES 5: YOUTH GREENING OAKLAND. THIS IS A JOB TRAINING PROGRAM WORKING WITH SCHOOLS. OAKLAND YOUTH LEARN URBAN, GARDEN DESIGN, COMPOSTING, MULCHING AND PERMACULTURE SKILLS. WORKING IN PARTNERSHIP WITH THE OAKLAND UNIFIED SCHOOL DISTRICT, THE CITY OF OAKLAND'S PARKS AND RECREATIONS DEPARTMENT, THE HOPE AND COLLABORATIVE AND PRIVATE FOUNDATIONS, PUEBLO HAS DESIGNED A FULL CURRICULUM THAT EMPLOYS STUDENTS WITH THE KNOWLEDGE OF FOOD JUSTICE, SKILSS IN GARDENING AND LANDSCAPING, NUTRITION AND CULINARY SKILLS, AS WELL AS COMMUNITY BUILDING AND OUTREACH.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXECUTIVE DIRECTOR REVIEWED RETURN BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANY CONFLICT BROUGHT TO THE ATTENTION OF ANY BOARD MEMBER OR OFFICER IS DISCUSSED AT A BOARD MEETING AND THE BOARD DETERMINES HOW IT IS TO BE ADDRESSED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPARABILITY FACTORS ARE TAKEN INTO ACCOUNT WHEN SALARIES ARE SET IN THE BUDGET. THE BOARD REVIEWS AND APPROVES THE BUDGET.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPARABILITY FACTORS ARE TAKEN INTO ACCOUNT WHEN SALARIES ARE SET IN THE BUDGET. THE BOARD REVIEWS AND APPROVES THE BUDGET.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE HELD AT THE CORPORATE OFFICE. THEY ARE ALSO MADE AVAILABLE THROUGH GUIDESTAR AND UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 4d: Other Program Services Description
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0602073
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IRS990/TotalLiabilitiesBOYAmt07476
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0172418
IRS990/TotalOtherProgSrvcExpenseAmt081733
IRS990/TotalOtherProgSrvcGrantAmt057104
IRS990/TotalOtherProgSrvcRevenueAmt04768
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IRS990/TotalProgramServiceRevenueAmt06202
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ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN YUASA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PEOPLE UNITED FOR A BETTER LIFE IN
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0OAKLAND
ReturnHeader/Filer/BusinessNameControlTxt0PEOP
ReturnHeader/Filer/EIN0260877633
ReturnHeader/Filer/PhoneNum05105352525
ReturnHeader/Filer/USAddress/AddressLine1Txt03828 FOOTHILL BLVD
ReturnHeader/Filer/USAddress/CityNm0OAKLAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA

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