Civic Intelligence

Sentencing Alternatives Program Inc.

990 • Fiscal year 2021 • EIN 77-0073093

Jul 01, 2020 to Jun 30, 2021 • Filed on Nov 11, 2021

1155 N First Street 101San Jose, CA 95112

(408) 944-9046

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

92nd percentile

0.72x

Higher debt load relative to assets than 92% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

84th percentile

0.19x

Higher debt load relative to revenue than 84% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

28th percentile

-5.9%

Higher net margin than 28% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

98th percentile

$90,946

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 33.5% of source-year revenue.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

21st percentile

-17%

Faster asset growth than 21% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

43rd percentile

-3.4%

Faster revenue growth than 43% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Down

$71,060

Down $14,224 (-17%) from 2020

Net Assets

Down

$19,821

Down $15,972 (-45%) from 2020

Liabilities

Up

$51,239

Up $1,748 (+3.5%) from 2020

Revenue

Down

$271,788

Down $9,474 (-3.4%) from 2020

Expenses

Up

$287,760

Up $1,904 (+0.7%) from 2020

Net Income

Down

-$15,972

Down $11,378 (-248%) from 2020

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$200K$150K$100K$50K$0Assets 2011: $175,105Liabilities 2011: $31,083Net Assets 2011: $144,0222011Assets 2012: $191,971Liabilities 2012: $32,523Net Assets 2012: $159,4482012Assets 2013: $143,490Liabilities 2013: $34,032Net Assets 2013: $109,4582013Assets 2014: $117,005Liabilities 2014: $34,852Net Assets 2014: $82,1532014Assets 2015: $79,292Liabilities 2015: $30,199Net Assets 2015: $49,0932015Assets 2016: $74,897Liabilities 2016: $28,450Net Assets 2016: $46,4472016Assets 2017: $72,471Liabilities 2017: $26,167Net Assets 2017: $46,3042017Assets 2018: $58,926Liabilities 2018: $19,688Net Assets 2018: $39,2382018Assets 2019: $51,665Liabilities 2019: $11,278Net Assets 2019: $40,3872019Assets 2020: $85,284Liabilities 2020: $49,491Net Assets 2020: $35,7932020Assets 2021: $71,060Liabilities 2021: $51,239Net Assets 2021: $19,8212021Assets 2022: $73,745Liabilities 2022: $5,748Net Assets 2022: $67,9972022Assets 2023: $91,957Liabilities 2023: $4,648Net Assets 2023: $87,3092023Assets 2024: $139,778Liabilities 2024: $2,413Net Assets 2024: $137,3652024Assets 2025: $168,750Liabilities 2025: $5,651Net Assets 2025: $163,0992025

Highlighted filing

2021

Assets$71,060
Liabilities$51,239
Net Assets$19,821

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KRevenue 2011: $447,481Expenses 2011: $411,599Net Income 2011: $35,8822011Expenses 2012: $423,1932012Expenses 2013: $421,4422013Revenue 2014: $413,668Expenses 2014: $449,388Net Income 2014: -$35,7202014Revenue 2015: $374,964Expenses 2015: $408,024Net Income 2015: -$33,0602015Revenue 2016: $371,063Expenses 2016: $373,709Net Income 2016: -$2,6462016Revenue 2017: $348,991Expenses 2017: $349,134Net Income 2017: -$1432017Revenue 2018: $330,953Expenses 2018: $338,019Net Income 2018: -$7,0662018Revenue 2019: $319,804Expenses 2019: $318,655Net Income 2019: $1,1492019Revenue 2020: $281,262Expenses 2020: $285,856Net Income 2020: -$4,5942020Revenue 2021: $271,788Expenses 2021: $287,760Net Income 2021: -$15,9722021Revenue 2022: $355,050Expenses 2022: $306,874Net Income 2022: $48,1762022Revenue 2023: $330,227Expenses 2023: $311,774Net Income 2023: $18,4532023Revenue 2024: $356,321Expenses 2024: $307,134Net Income 2024: $49,1872024Revenue 2025: $362,483Expenses 2025: $336,693Net Income 2025: $25,7902025

Highlighted filing

2021

Revenue$271,788
Expenses$287,760
Net Income-$15,972
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Nov 11, 2021
Return Version
2020v4.0
Gross Receipts
$271,788
Mission and Program Overview

Mission

The Organization provides courts with a means of offering certain adult and juvenile offenders the opportunity to perform unpaid community service work as an alternative to a fine and/or jail sentence.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$57,229$62,566▲ $5,337
Accounts Receivable$17,267$0▼ $17,267
Land, Buildings, and Equipment, Net$6,188$3,894▼ $2,294
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$85,284$71,060▼ $14,224
Other Assets Total$4,600$4,600→ $0
Liabilities
Other Liabilities$41,004$41,002▼ $2
Accounts Payable and Accrued Expenses$8,487$10,237▲ $1,750
Total Liabilities$49,491$51,239▲ $1,748
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$35,793$19,821▼ $15,972
Total Net Assets Fund Balance$35,793$19,821▼ $15,972
Total Liabilities and Net Assets / Fund Balance$85,284$71,060▼ $14,224

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$3,894$30,134$34,028
Other Assets Org$4,600--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Celia BacaPresidentFT$90,946$90,946

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$183,617
Program Service Revenue
$88,171
Investment Income
$0
Other Revenue
$0
All Other Contributions
$2,334
Change in Net Assets
$-15,972
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$178,928
Other Expenses$108,832
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$63,662$27,284-$90,946
Occupancy$52,922$22,681-$75,603
Other Salaries and Wages$49,754$21,323-$71,077
Payroll Taxes$8,933$3,828-$12,761
Insurance$4,117$1,765-$5,882
Other Employee Benefits$2,901$1,243-$4,144
Office Expenses$2,888$1,238-$4,126
Fees for Services Other$2,819$1,208-$4,027
All Other Expenses$2,325$994-$3,319
Other Expenses$1,807$774-$2,581
Depreciation Depletion$1,606$688-$2,294
Total Functional Expenses$201,435$86,325$0$287,760
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Ppp Loan$41,001
Rounding$1
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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
No
Other officer compensation reviewed
Yes
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

Copy of form 990 provided to board members

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

Policy is regularly reviewed and adjusted as needed

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

Compensation is reviewed and approved by independent board members

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

Ca attorney general and guidestar websites have copies of organizational documents and annual forms 990 available to public

Filing and Contact Details

Filer

Filer Name
Sentencing Alternatives Program Inc
EIN
77-0073093
Phone
4089449046
Address
1155 N FIRST STREET 101, SAN JOSE, CA 95112

Signing Officer

Name
Celia Baca
Title
Executive Director
Signed
2021-11-11
Discuss with paid preparer
Yes

Organization Details

Formed
1985
Legal Domicile
CA
Voting Board Members
12
Independent Board Members
15
Employees
5

Preparer

Firm
Summit Accountancy Group Inc
Address
3880 South Bascom Avenue Suite 215, San Jose, CA 95124
Preparer
Diane M Lewandowski CPA
Phone
4083797979
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IRS990/OfficeExpensesGrp/TotalAmt04126
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt04600
IRS990/OtherAssetsTotalGrp/EOYAmt04600
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt01243
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt02901
IRS990/OtherEmployeeBenefitsGrp/TotalAmt04144
IRS990/OtherExpensesGrp/Desc0TELEPHONE
IRS990/OtherExpensesGrp/Desc1COPIER LEASE
IRS990/OtherExpensesGrp/Desc2Postage and Shipping
IRS990/OtherExpensesGrp/Desc3COMPUTERS & SOFTWARE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01433
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1968
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2898
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3774
IRS990/OtherExpensesGrp/ProgramServicesAmt03345
IRS990/OtherExpensesGrp/ProgramServicesAmt12259
IRS990/OtherExpensesGrp/ProgramServicesAmt22097
IRS990/OtherExpensesGrp/ProgramServicesAmt31807
IRS990/OtherExpensesGrp/TotalAmt04778
IRS990/OtherExpensesGrp/TotalAmt13227
IRS990/OtherExpensesGrp/TotalAmt22995
IRS990/OtherExpensesGrp/TotalAmt32581
IRS990/OtherLiabilitiesGrp/BOYAmt041004
IRS990/OtherLiabilitiesGrp/EOYAmt041002
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt021323
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt049754
IRS990/OtherSalariesAndWagesGrp/TotalAmt071077
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03828
IRS990/PayrollTaxesGrp/ProgramServicesAmt08933
IRS990/PayrollTaxesGrp/TotalAmt012761
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0CLIENT CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt088171
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt088171
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0207202
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0-360
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt097275
IRS990/PYProgramServiceRevenueAmt074420
IRS990/PYRevenuesLessExpensesAmt0-4594
IRS990/PYSalariesCompEmpBnftPaidAmt0188581
IRS990/PYTotalExpensesAmt0285856
IRS990/PYTotalRevenueAmt0281262
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-15972
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0181283
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0207202
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0215001
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0201168
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0195307
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0999961
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt05
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt04
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt04
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt013
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt0999961
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0181283
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0207202
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0215001
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0201168
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0195307
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0999961
IRS990ScheduleA/TotalSupportAmt0999974
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt04600
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0SECURITY DEPOSIT
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt03894
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt030134
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt034028
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt041001
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PPP LOAN
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Rounding
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03894
IRS990ScheduleD/TotalBookValueOtherAssetsAmt04600
IRS990ScheduleD/TotalLiabilityAmt041002
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COPY OF FORM 990 PROVIDED TO BOARD MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1POLICY IS REGULARLY REVIEWED AND ADJUSTED AS NEEDED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION IS REVIEWED AND APPROVED BY INDEPENDENT BOARD MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CA ATTORNEY GENERAL AND GUIDESTAR WEBSITES HAVE COPIES OF ORGANIZATIONAL DOCUMENTS AND ANNUAL FORMS 990 AVAILABLE TO PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt085284
IRS990/TotalAssetsEOYAmt071060
IRS990/TotalAssetsGrp/BOYAmt085284
IRS990/TotalAssetsGrp/EOYAmt071060
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0183617
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt086325

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.69$0.06$1.63$3.62$3.37$0.26
2024Detailed filing. Detailed filing data is available for this year.$1.40$0.02$1.37$3.56$3.07$0.49
2023Detailed filing. Detailed filing data is available for this year.$0.92$0.05$0.87$3.30$3.12$0.18
2022Detailed filing. Detailed filing data is available for this year.$0.74$0.06$0.68$3.55$3.07$0.48
2021Detailed filing. Detailed filing data is available for this year.$0.71$0.51$0.20$2.72$2.88$0.16
2020Detailed filing. Detailed filing data is available for this year.$0.85$0.49$0.36$2.81$2.86$0.05
2019Detailed filing. Detailed filing data is available for this year.$0.52$0.11$0.40$3.20$3.19$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.59$0.20$0.39$3.31$3.38$0.07
2017Detailed filing. Detailed filing data is available for this year.$0.72$0.26$0.46$3.49$3.49$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.75$0.28$0.46$3.71$3.74$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.79$0.30$0.49$3.75$4.08$0.33
2014Detailed filing. Detailed filing data is available for this year.$1.17$0.35$0.82$4.14$4.49$0.36
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.43$0.34$1.09$4.21
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.92$0.33$1.59$4.23
2011Summary only. Only limited summary data is available for this year.$1.75$0.31$1.44$4.47$4.12$0.36