Civic Intelligence

Sentencing Alternatives Program Inc.

990 • Fiscal year 2023 • EIN 77-0073093

Jul 01, 2022 to Jun 30, 2023 • Filed on Oct 25, 2023

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

76th percentile

0.05x

Higher debt load relative to assets than 76% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

69th percentile

0.01x

Higher debt load relative to revenue than 69% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

55th percentile

5.6%

Higher net margin than 55% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

95th percentile

$67,115

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 20.3% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

76th percentile

25%

Faster asset growth than 76% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

36th percentile

-7.0%

Faster revenue growth than 36% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Up

$91,957

Up $18,212 (+25%) from 2022

Net Assets

Up

$87,309

Up $19,312 (+28%) from 2022

Liabilities

Down

$4,648

Down $1,100 (-19%) from 2022

Revenue

Down

$330,227

Down $24,823 (-7.0%) from 2022

Expenses

Up

$311,774

Up $4,900 (+1.6%) from 2022

Net Income

Down

$18,453

Down $29,723 (-62%) from 2022

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

2023

Assets$91,957
Liabilities$4,648
Net Assets$87,309

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

2023

Revenue$330,227
Expenses$311,774
Net Income$18,453
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Oct 25, 2023
Return Version
2022v5.0
Gross Receipts
$330,227
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$66,811$86,583▲ $19,772
Land, Buildings, and Equipment, Net$2,334$774▼ $1,560
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$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$73,745$91,957▲ $18,212
Other Assets Total$4,600$4,600→ $0
Liabilities
Accounts Payable and Accrued Expenses$5,745$4,648▼ $1,097
Other Liabilities$3--
Total Liabilities$5,748$4,648▼ $1,100
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$67,997$87,309▲ $19,312
Total Net Assets Fund Balance$67,997$87,309▲ $19,312
Total Liabilities and Net Assets / Fund Balance$73,745$91,957▲ $18,212

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$774$33,254$34,028
Other Assets Org$4,600--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Monica GallegosCEOFT$67,115$67,115

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$213,539
Program Service Revenue
$116,688
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$18,453
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$195,849
Other Expenses$115,925
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$79,237$33,959-$113,196
Occupancy$53,152$22,780-$75,932
Current Officers, Directors, Trustees, and Key Employees$46,981$20,134-$67,115
Payroll Taxes$10,015$4,292-$14,307
Insurance$6,932$2,971-$9,903
All Other Expenses$4,246$1,820-$6,066
Fees for Services Other$2,627$1,125-$3,752
Office Expenses$1,535$658-$2,193
Other Expenses$1,159$496-$1,655
Depreciation Depletion$1,092$468-$1,560
Other Employee Benefits$862$369-$1,231
Travel$115$49-$164
Total Functional Expenses$218,243$93,531$0$311,774
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
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, Section B, Line 11B

Copy of form 990 provided to board members

Form 990, Part VI, Section B, Line 12C

Policy is regularly reviewed and adjusted as needed

Form 990, Part VI, Section B, Line 15B

Compensation is reviewed and approved by independent board members

Form 990, Part VI, Section C, Line 19

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
Monica Gallegos
Title
Director
Signed
2023-10-25
Discuss with paid preparer
Yes

Organization Details

Formed
1985
Legal Domicile
CA
Voting Board Members
13
Independent Board Members
15
Employees
4

Preparer

Firm
Summit Accountancy Group Inc
Address
3880 South Bascom Avenue Suite 215, San Jose, CA 95124
Preparer
Diane M Lewandowski CPA
Phone
4083797979
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Adjustment to reconcile = $859

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IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt087309
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt022780
IRS990/OccupancyGrp/ProgramServicesAmt053152
IRS990/OccupancyGrp/TotalAmt075932
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0658
IRS990/OfficeExpensesGrp/ProgramServicesAmt01535
IRS990/OfficeExpensesGrp/TotalAmt02193
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt04600
IRS990/OtherAssetsTotalGrp/EOYAmt04600
IRS990/OtherChangesInNetAssetsAmt0859
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0369
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0862
IRS990/OtherEmployeeBenefitsGrp/TotalAmt01231
IRS990/OtherExpensesGrp/Desc0TELEPHONE
IRS990/OtherExpensesGrp/Desc1COPIER LEASE
IRS990/OtherExpensesGrp/Desc2Postage and Shipping
IRS990/OtherExpensesGrp/Desc3OFFICE EQUIPMENT
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02348
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11054
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21008
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3496
IRS990/OtherExpensesGrp/ProgramServicesAmt05480
IRS990/OtherExpensesGrp/ProgramServicesAmt12458
IRS990/OtherExpensesGrp/ProgramServicesAmt22352
IRS990/OtherExpensesGrp/ProgramServicesAmt31159
IRS990/OtherExpensesGrp/TotalAmt07828
IRS990/OtherExpensesGrp/TotalAmt13512
IRS990/OtherExpensesGrp/TotalAmt23360
IRS990/OtherExpensesGrp/TotalAmt31655
IRS990/OtherLiabilitiesGrp/BOYAmt03
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt033959
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt079237
IRS990/OtherSalariesAndWagesGrp/TotalAmt0113196
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04292
IRS990/PayrollTaxesGrp/ProgramServicesAmt010015
IRS990/PayrollTaxesGrp/TotalAmt014307
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0CLIENT CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0116688
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0116688
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0246054
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0102142
IRS990/PYProgramServiceRevenueAmt0108996
IRS990/PYRevenuesLessExpensesAmt048176
IRS990/PYSalariesCompEmpBnftPaidAmt0204732
IRS990/PYTotalExpensesAmt0306874
IRS990/PYTotalRevenueAmt0355050
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt018453
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0213539
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0207984
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0181283
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0207202
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0215001
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01025009
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt05
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt05
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt01025009
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0213539
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0207984
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0181283
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0207202
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0215001
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01025009
IRS990ScheduleA/TotalSupportAmt01025014
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt04600
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0SECURITY DEPOSIT
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0774
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt033254
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt034028
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0774
IRS990ScheduleD/TotalBookValueOtherAssetsAmt04600
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/ExplanationTxt4ADJUSTMENT TO RECONCILE = $859
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part XI, Line 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt073745
IRS990/TotalAssetsEOYAmt091957
IRS990/TotalAssetsGrp/BOYAmt073745
IRS990/TotalAssetsGrp/EOYAmt091957
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0213539
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00

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