Civic Intelligence

Sentencing Alternatives Program Inc.

990 • Fiscal year 2024 • EIN 77-0073093

Jul 01, 2023 to Jun 30, 2024 • Filed on Nov 14, 2024

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

68th percentile

0.02x

Higher debt load relative to assets than 68% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

64th percentile

0.01x

Higher debt load relative to revenue than 64% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

67th percentile

14%

Higher net margin than 67% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

95th percentile

$69,800

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 19.6% of source-year revenue.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

85th percentile

52%

Faster asset growth than 85% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

57th percentile

7.9%

Faster revenue growth than 57% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$139,778

Up $47,821 (+52%) from 2023

Net Assets

Up

$137,365

Up $50,056 (+57%) from 2023

Liabilities

Down

$2,413

Down $2,235 (-48%) from 2023

Revenue

Up

$356,321

Up $26,094 (+7.9%) from 2023

Expenses

Down

$307,134

Down $4,640 (-1.5%) from 2023

Net Income

Up

$49,187

Up $30,734 (+167%) from 2023

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

2024

Assets$139,778
Liabilities$2,413
Net Assets$137,365

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

2024

Revenue$356,321
Expenses$307,134
Net Income$49,187
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Nov 14, 2024
Return Version
2023v5.1
Gross Receipts
$356,321
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$86,583$135,177▲ $48,594
Land, Buildings, and Equipment, Net$774$0▼ $774
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$91,957$139,778▲ $47,821
Other Assets Total$4,600$4,601▲ $1
Liabilities
Accounts Payable and Accrued Expenses$4,648$2,413▼ $2,235
Total Liabilities$4,648$2,413▼ $2,235
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$87,309$137,365▲ $50,056
Total Net Assets Fund Balance$87,309$137,365▲ $50,056
Total Liabilities and Net Assets / Fund Balance$91,957$139,778▲ $47,821

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$34,028$34,028
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Monica GallegosCEOFT$69,800$69,800
Veronia PonceTreasurerFT$58,318$58,318

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$227,020
Program Service Revenue
$129,301
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$49,187
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$200,286
Other Expenses$106,848
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$89,683$38,435-$128,118
Occupancy$49,960$21,411-$71,371
Other Salaries and Wages$39,078$16,748-$55,826
Payroll Taxes$10,319$4,422-$14,741
Insurance$5,534$2,372-$7,906
Fees for Services Other$3,008$1,289-$4,297
All Other Expenses$2,657$1,137-$3,794
Office Expenses$2,196$941-$3,137
Other Employee Benefits$1,121$480-$1,601
Other Expenses$775$332-$1,107
Depreciation Depletion$544$233-$777
Travel$323$139-$462
Total Functional Expenses$214,995$92,139$0$307,134
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
No
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
President & CEO
Signed
2024-11-14
Discuss with paid preparer
Yes

Organization Details

Formed
1985
Legal Domicile
CA
Voting Board Members
13
Independent Board Members
13
Employees
5

Preparer

Firm
Advisor Tax Services LLC
Address
15495 Los Gatos Blvd Suite 7, Los Gatos, CA 95032
Preparer
Diane M Lewandowski
Phone
4085083423
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

= $1

Form 990, Part XI, Line 9

Adjustment to reconcile = $868

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IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0137365
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt021411
IRS990/OccupancyGrp/ProgramServicesAmt049960
IRS990/OccupancyGrp/TotalAmt071371
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0941
IRS990/OfficeExpensesGrp/ProgramServicesAmt02196
IRS990/OfficeExpensesGrp/TotalAmt03137
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt04600
IRS990/OtherAssetsTotalGrp/EOYAmt04601
IRS990/OtherChangesInNetAssetsAmt0869
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0480
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt01121
IRS990/OtherEmployeeBenefitsGrp/TotalAmt01601
IRS990/OtherExpensesGrp/Desc0TELEPHONE
IRS990/OtherExpensesGrp/Desc1Postage and Shipping
IRS990/OtherExpensesGrp/Desc2COPIER LEASE
IRS990/OtherExpensesGrp/Desc3TOOLS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01747
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11332
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21121
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3332
IRS990/OtherExpensesGrp/ProgramServicesAmt04075
IRS990/OtherExpensesGrp/ProgramServicesAmt13107
IRS990/OtherExpensesGrp/ProgramServicesAmt22615
IRS990/OtherExpensesGrp/ProgramServicesAmt3775
IRS990/OtherExpensesGrp/TotalAmt05822
IRS990/OtherExpensesGrp/TotalAmt14439
IRS990/OtherExpensesGrp/TotalAmt23736
IRS990/OtherExpensesGrp/TotalAmt31107
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt016748
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt039078
IRS990/OtherSalariesAndWagesGrp/TotalAmt055826
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04422
IRS990/PayrollTaxesGrp/ProgramServicesAmt010319
IRS990/PayrollTaxesGrp/TotalAmt014741
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0CLIENT CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0129301
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0129301
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0213539
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0115925
IRS990/PYProgramServiceRevenueAmt0116688
IRS990/PYRevenuesLessExpensesAmt018453
IRS990/PYSalariesCompEmpBnftPaidAmt0195849
IRS990/PYTotalExpensesAmt0311774
IRS990/PYTotalRevenueAmt0330227
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt049187
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0227020
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0213539
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0207984
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0181283
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0207202
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01037028
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt01037028
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0227020
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0213539
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0207984
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0181283
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0207202
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01037028
IRS990ScheduleA/TotalSupportAmt01037028
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt034028
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt034028
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/ExplanationTxt4= $1
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ADJUSTMENT TO RECONCILE = $868
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 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/TotalAssetsBOYAmt091957
IRS990/TotalAssetsEOYAmt0139778
IRS990/TotalAssetsGrp/BOYAmt091957
IRS990/TotalAssetsGrp/EOYAmt0139778
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0227020
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt092139
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0214995
IRS990/TotalFunctionalExpensesGrp/TotalAmt0307134
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04648

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