Civic Intelligence

Oakland Leaf Foundation

990 • Fiscal year 2020 • EIN 81-0565800

Jul 01, 2019 to Jun 30, 2020 • Filed on Jan 26, 2021

520 3rd Street STE 109Oakland, CA 94607

(510) 564-4334

Siviq Scores

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

Liabilities / Assets

48th percentile

0.09x

Higher debt load relative to assets than 48% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

25th percentile

0.02x

Higher debt load relative to revenue than 25% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

42nd percentile

1.8%

Higher net margin than 42% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

72nd percentile

$107,543

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 4.5% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

65th percentile

14%

Faster asset growth than 65% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

54th percentile

2.9%

Faster revenue growth than 54% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$560,459

Up $67,848 (+14%) from 2019

Net Assets

Up

$511,920

Up $43,928 (+9.4%) from 2019

Liabilities

Up

$48,539

Up $23,920 (+97%) from 2019

Revenue

Up

$2,382,981

Up $67,147 (+2.9%) from 2019

Expenses

Up

$2,339,053

Up $83,732 (+3.7%) from 2019

Net Income

Down

$43,928

Down $16,585 (-27%) from 2019

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $126,734Liabilities 2011: $62,850Net Assets 2011: $63,8842011Assets 2012: $124,306Liabilities 2012: $55,164Net Assets 2012: $69,1422012Assets 2013: $217,577Liabilities 2013: $64,099Net Assets 2013: $153,4782013Assets 2014: $283,028Liabilities 2014: $66,575Net Assets 2014: $216,4532014Assets 2015: $340,259Liabilities 2015: $68,994Net Assets 2015: $271,2652015Assets 2016: $388,168Liabilities 2016: $38,497Net Assets 2016: $349,6712016Assets 2017: $432,324Liabilities 2017: $65,935Net Assets 2017: $366,3892017Assets 2018: $431,391Liabilities 2018: $23,912Net Assets 2018: $407,4792018Assets 2019: $492,611Liabilities 2019: $24,619Net Assets 2019: $467,9922019Assets 2020: $560,459Liabilities 2020: $48,539Net Assets 2020: $511,9202020Assets 2021: $612,754Liabilities 2021: $56,341Net Assets 2021: $556,4132021Assets 2022: $850,983Liabilities 2022: $43,728Net Assets 2022: $807,2552022Assets 2023: $871,158Liabilities 2023: $176,328Net Assets 2023: $694,8302023Assets 2024: $1,022,760Liabilities 2024: $350,311Net Assets 2024: $672,4492024Assets 2025: $1,191,002Liabilities 2025: $485,849Net Assets 2025: $705,1532025

Highlighted filing

2020

Assets$560,459
Liabilities$48,539
Net Assets$511,920

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $952,0302011Revenue 2012: $916,375Expenses 2012: $911,171Net Income 2012: $5,2042012Expenses 2013: $1,297,1912013Revenue 2014: $1,608,988Expenses 2014: $1,546,013Net Income 2014: $62,9752014Revenue 2015: $1,660,749Expenses 2015: $1,605,937Net Income 2015: $54,8122015Revenue 2016: $1,734,376Expenses 2016: $1,655,970Net Income 2016: $78,4062016Revenue 2017: $2,034,678Expenses 2017: $2,017,960Net Income 2017: $16,7182017Revenue 2018: $2,163,628Expenses 2018: $2,122,538Net Income 2018: $41,0902018Revenue 2019: $2,315,834Expenses 2019: $2,255,321Net Income 2019: $60,5132019Revenue 2020: $2,382,981Expenses 2020: $2,339,053Net Income 2020: $43,9282020Revenue 2021: $2,129,356Expenses 2021: $2,084,863Net Income 2021: $44,4932021Revenue 2022: $2,561,989Expenses 2022: $2,311,147Net Income 2022: $250,8422022Revenue 2023: $2,717,396Expenses 2023: $2,829,821Net Income 2023: -$112,4252023Revenue 2024: $3,824,741Expenses 2024: $3,847,122Net Income 2024: -$22,3812024Revenue 2025: $3,647,621Expenses 2025: $3,614,917Net Income 2025: $32,7042025

Highlighted filing

2020

Revenue$2,382,981
Expenses$2,339,053
Net Income$43,928
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Jan 26, 2021
Return Version
2019v5.0
Gross Receipts
$2,400,876
Mission and Program Overview

Mission

Oakland Leaf is a non-profit that cultivates community transformation through creative education for youth and families. Our goal is simple, give our students and their parents the resources they need to become agents of positive change in their community. Our vision: Oakland Leaf emboldens youth and families to be creative leaders who actualize a more loving, just, and vibrant Oakland.

Oakland Leaf Foundation ("OLF") is a California nonprofit public benefit corporation incorporated in December 2002 to cultivate community transformation through creative education for youth and families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$71,961$255,242▲ $183,281
Savings and Temporary Cash Investments$83,959$144,652▲ $60,693
Accounts Receivable$310,559$143,849▼ $166,710
Prepaid Expenses and Deferred Charges$15,016$8,001▼ $7,015
Land, Buildings, and Equipment, Net$7,116$4,715▼ $2,401
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-
Total Assets$492,611$560,459▲ $67,848
Other Assets Total$4,000$4,000→ $0
Liabilities
Other Liabilities$14,955$24,623▲ $9,668
Accounts Payable and Accrued Expenses$9,664$23,916▲ $14,252
Total Liabilities$24,619$48,539▲ $23,920
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$467,992$511,920▲ $43,928
Total Net Assets Fund Balance$467,992$511,920▲ $43,928
Total Liabilities and Net Assets / Fund Balance$492,611$560,459▲ $67,848

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,715$62,284$66,999
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Melissa Mendez OchoaExecutive DirectorFT$107,543$107,543

Board Members and Trustees

NameTitle
Gail CamachoBoard-Chair
Debra LevinskyBoard member
Harris Bostic IIBoard member
Howard JoyceBoard member
Monica GuzmanBoard member
Odiaka GonzalezBoard member
Scott SillersBoard member
Stephen WalrodBoard member
Kim DuffSecretary
Evan MillerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$829,896
Program Service Revenue
$1,423,107
Investment Income
$277
Other Revenue
$129,701
All Other Contributions
$829,896
Change in Net Assets
$43,928

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,382,981
Revenue Not Reported on Form 990
$17,895
Total Revenue per Audited Statements
$2,400,876
Total Revenue per Form 990
$2,382,981
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,943,972
Other Expenses$395,081
Total Fundraising Expense$216,614
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,322,624$93,027$165,733$1,581,384
Fees for Services Other$157,440$23,477$2,189$183,106
Payroll Taxes$139,122$7,236$14,753$161,111
Current Officers, Directors, Trustees, and Key Employees$89,946$6,326$11,271$107,543
Other Employee Benefits$77,570$6,436$9,928$93,934
Occupancy$48,218$2,740$3,836$54,794
Office Expenses$16,981$8,985$5,339$31,305
Insurance$7,898$449$628$8,975
Other Expenses$4,922$2,690$105$4,922
Information Technology$3,308$188$263$3,759
All Other Expenses$3,099$381$245$3,725
Travel$2,381$321$163$2,865
Depreciation Depletion$2,401--$2,401
Advertising$81$162$1,958$2,201
Interest$424$299$63$786
Total Functional Expenses$1,969,622$152,817$216,614$2,339,053

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,356,948
Expenses per Audited Statements$2,339,053
Total Expenses per Form 990$2,339,053
Expenses Not Reported on Form 990$17,895
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$142,917
Fundraising Direct Expenses$17,895
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala & MISC.$142,917$142,917$17,895$125,022
Total Events$142,917$142,917$17,895$125,022
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
Vacation payable$24,623
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
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

The tax return is prepared by an outside accounting firm. After completion of said returns, the organization is sent a draft of the tax returns to be reviewed and examined. The organization makes copies of the returns and distributes to those individuals charged with governance. Those individuals at that time can review and if applicable discuss any line items in the return with the accountant who has prepared the return. If all items are found to be acceptable, an authorization is signed and provided to authorize the outside accounting firm to process, sign and provide copies of the returns to be filed (paper or electronically) with the designated governmental agencies. The tax returns are then signed by the organization, stamped and mailed with certified return receipt or the signed form 8879 is provided to the outside accounting firm allowing electronic filing.

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

Organization requires annual updates to conflict of interest statements.

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

The Board of Directors reviews the Executive Director's annual salary for performance and nonprofit support agency industry wage related decisions.

Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection

Federal Tax Returns are available at guidestar.org & CHARITYNAVIGATOR.ORG.

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

Governing documents are available for public inspection at the principal place of business.The conflict of interest policy and the organization's financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Oakland Leaf Foundation
EIN
81-0565800
Phone
5105644334
Address
520 3rd Street STE 109, OAKLAND, CA 94607

Signing Officer

Name
Melissa Mendez Ochoa
Title
Executive Director
Signed
2021-01-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Melissa Mendez Ochoa
Formed
2002
Legal Domicile
CA
Voting Board Members
11
Independent Board Members
10
Employees
93
Volunteers
50

Preparer

Firm
Healy and Associates
Address
1200 CONCORD AVE STE 250, CONCORD, CA 94520
Preparer
Husne Siddiqui-Khan
Phone
9256030800
Supplemental Narrative

Additional Explanations

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

OTHER PROGRAM SERVICES 4: EnCompass After-School Program (ASP):EnCompass After-School Program provides extended academic and enrichment services to 100 students in 1st -5th grade. Students in program develop and strengthen their academic, physical, social, life, and leadership skills. We aim to offer a culturally sensitive, responsible, and responsive program aimed to develop students into confident and compassionate leaders. For this year, this program was considered a Thriving program and scored a 4.77 out of a 5.0 scale according to the Youth Program Quality Assessment. OTHER PROGRAM SERVICES 5: Learning Without Limits After-School Program:Learning Without Limits After-School Program is dedicated to enhancing the learning experience of 85 students in 1st through 5th grade at Learning Without Limits by offering academic and enrichment classes that engage, challenge, and empowers students to explore and take on youth leadership, think critically, and build a sense of community. OTHER PROGRAM SERVICES 6: Oakland Peace Camp:Oakland Peace Camp (OPC) finished its 13th year in Summer 2015. OPC is a free four-week summer camp for 120 youth 10 to 18 years old, that utilizes a project-based arts, social justice, and science based curriculum. Oakland Peace Camp emphasizes youth empowerment, arts-based learning, community activism, cultural literacy, and reflection. Peace Camp helps build a cohesive community by encouraging Oakland Leaf students, interns, and families to interact and learn from each other OTHER PROGRAM SERVICES 7: Love Cultivating Schoolyards:With Love Cultivating Schoolyards (LCS) youth become active keepers of the land through hands-on garden activities and leadership opportunities. LCS allows 15 High school paid youth interns to learn about environmental justice and teach a garden class to 15-20 elementary aged students.

Financial Statement Notes

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

Direct Fundraising (F/R) Exp. $17895

Part XII, Line 2D: Other expenses and losses per audited F/S

Direct Fundraising (F/R) Exp. $17895

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IRS990/MissionDesc0Oakland Leaf Foundation ("OLF") is a non-profit that cultivates community transformation through creative education for youth and families. Our goal is simple, give our students and their parents the resources they need to become agents of positive change in their community. Our vision: Oakland Leaf emboldens youth and families to be creative leaders who actualize a more loving, just, and vibrant Oakland.
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IRS990/OtherExpensesGrp/Desc0Program supplies
IRS990/OtherExpensesGrp/Desc1Intern stipends
IRS990/OtherExpensesGrp/Desc2Professional development
IRS990/OtherExpensesGrp/Desc3Donated food, supplies, equip
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt08001
IRS990/PrincipalOfficerNm0Melissa Mendez Ochoa
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IRS990/ProgSrvcAccomActy2Grp/Desc0ICS and TCN After-School Program:The ICS and TCN After-School Program (ICS TCN ASP) empowers students to be keepers of the community. This program serves 160 students on average per day that are in 1st through 5th grade at the Cesar Chavez Shared Campus. Within a safe, caring, supportive, and fun learning environment ICS TCN ASP students let out the inner artist, scholar, athlete, scientist, leader, and critical thinker within for the world to see. They are free to explore their identity, be excited about who they can be, love who they are, and treat others as reflections of themselves.
IRS990/ProgSrvcAccomActy3Grp/Desc0ASCEND After-School Program (ASP):ASCEND ASP aims to provide wrap-around/holistic support to students of the ASCEND School offering academic and enrichment classes that engage and challenge students in an environment that values and fosters youth leadership, empowerment, a sense of community, and critical thinking. ASCEND serves on average 110 students per day that range from Kindergarten to 8th grade.
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.19$0.49$0.71$3.65$3.61$0.03
2024Detailed filing. Detailed filing data is available for this year.$1.02$0.35$0.67$3.82$3.85$0.02
2023Detailed filing. Detailed filing data is available for this year.$0.87$0.18$0.69$2.72$2.83$0.11
2022Detailed filing. Detailed filing data is available for this year.$0.85$0.04$0.81$2.56$2.31$0.25
2021Detailed filing. Detailed filing data is available for this year.$0.61$0.06$0.56$2.13$2.08$0.04
2020Detailed filing. Detailed filing data is available for this year.$0.56$0.05$0.51$2.38$2.34$0.04
2019Detailed filing. Detailed filing data is available for this year.$0.49$0.02$0.47$2.32$2.26$0.06
2018Detailed filing. Detailed filing data is available for this year.$0.43$0.02$0.41$2.16$2.12$0.04
2017Detailed filing. Detailed filing data is available for this year.$0.43$0.07$0.37$2.03$2.02$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.39$0.04$0.35$1.73$1.66$0.08
2015Detailed filing. Detailed filing data is available for this year.$0.34$0.07$0.27$1.66$1.61$0.05
2014Summary only. Only limited summary data is available for this year.$0.28$0.07$0.22$1.61$1.55$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.22$0.06$0.15$1.30
2012Summary only. Only limited summary data is available for this year.$0.12$0.06$0.07$0.92$0.91$0.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.13$0.06$0.06$0.95