Civic Intelligence

Oakland Leaf Foundation

990 • Fiscal year 2023 • EIN 81-0565800

Jul 01, 2022 to Jun 30, 2023 • Filed on Feb 28, 2024

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

68th percentile

0.20x

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

46th percentile

0.06x

Higher debt load relative to revenue than 46% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

31st percentile

-4.1%

Higher net margin than 31% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

76th percentile

$123,650

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 4.6% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

44th percentile

2.4%

Faster asset growth than 44% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

49th percentile

6.1%

Faster revenue growth than 49% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$871,158

Up $20,175 (+2.4%) from 2022

Net Assets

Down

$694,830

Down $112,425 (-14%) from 2022

Liabilities

Up

$176,328

Up $132,600 (+303%) from 2022

Revenue

Up

$2,717,396

Up $155,407 (+6.1%) from 2022

Expenses

Up

$2,829,821

Up $518,674 (+22%) from 2022

Net Income

Down

-$112,425

Down $363,267 (-145%) from 2022

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

2023

Assets$871,158
Liabilities$176,328
Net Assets$694,830

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

2023

Revenue$2,717,396
Expenses$2,829,821
Net Income-$112,425
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Feb 28, 2024
Return Version
2022v5.0
Gross Receipts
$2,740,202
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 cultivates community transformation through creative education for youth and families. Oakland Leaf runs 6 comprehensive afterschool programs, a summer camp, and two high school internships.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$477,158$591,852▲ $114,694
Savings and Temporary Cash Investments$233,475$233,565▲ $90
Cash and Non-Interest-Bearing Accounts$111,650$24,071▼ $87,579
Prepaid Expenses and Deferred Charges$14,253$14,188▼ $65
Land, Buildings, and Equipment, Net$10,447$3,482▼ $6,965
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$850,983$871,158▲ $20,175
Other Assets Total$4,000$4,000→ $0
Liabilities
Other Liabilities$19,019$132,688▲ $113,669
Accounts Payable and Accrued Expenses$24,709$43,640▲ $18,931
Total Liabilities$43,728$176,328▲ $132,600
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$532,255$594,830▲ $62,575
Net Assets With Donor Restrictions$275,000$100,000▼ $175,000
Total Net Assets Fund Balance$807,255$694,830▼ $112,425
Total Liabilities and Net Assets / Fund Balance$850,983$871,158▲ $20,175

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,482$17,412$20,894
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Melissa Mendez OchoaExecutive DirectorFT$123,650$123,650

Board Members and Trustees

NameTitle
Marina OrtegaBoard-Chair
Audrey YangBoard Member
Debra LevinskyBoard member
Elizabeth KimBoard Member
Jose Luis RodriguezBoard Member
Kim BronsonBoard Member
Monica GuzmanBoard member
Scott SillersBoard member
Shaelyn DawsonBoard member
Stephen WalrodBoard member
Steven TindallBoard Member
Leo KremerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,614,913
Program Service Revenue
$0
Investment Income
$279
Other Revenue
$102,204
All Other Contributions
$554,538
Change in Net Assets
$-112,425

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeReported AmountValuation Method
Other Non Cash Contri Table$60,205Fair Market Value (FMV)
Other Non Cash Contri Table$22,770-
Total Noncash Contributions$82,975-

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,717,396
Total Revenue per Audited Statements
$2,717,396
Total Revenue per Form 990
$2,717,396
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,246,181
Other Expenses$583,640
Total Fundraising Expense$264,107
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,566,774$91,732$181,154$1,839,660
Fees for Services Other$210,293$28,733$1,346$240,372
Payroll Taxes$151,021$7,534$14,813$173,368
Current Officers, Directors, Trustees, and Key Employees$105,308$6,166$12,176$123,650
Other Employee Benefits$70,651$19,670$19,182$109,503
Occupancy$45,767$2,600$3,641$52,008
Office Expenses$17,721$5,040$6,206$28,967
Insurance$11,517$654$916$13,087
All Other Expenses$7,049$401$561$8,011
Advertising$4,365$53$2,885$7,303
Interest$6,292$357$500$7,149
Depreciation Depletion$6,129$348$488$6,965
Information Technology$4,840$198$278$5,316
Other Expenses$4,417$251$351$5,019
Travel$155$38-$193
Total Functional Expenses$2,398,343$167,371$264,107$2,829,821

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,829,821
Total Expenses per Audited Statements$2,829,821
Total Expenses per Form 990$2,829,821
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$124,359
Fundraising Direct Expenses$22,806
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala & MISC.$124,359$124,359$22,806$101,553
Total Events$124,359$124,359$22,806$101,553
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
Line of Credit$100,000
Vacation payable$32,688
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, Section B, Line 11B

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, Section B, Line 12C

Organization requires annual updates to conflict of interest statements.

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

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, Section C, Line 18

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

Form 990, Part VI, Section C, Line 19

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
2024-02-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Melissa Mendez Ochoa
Formed
2002
Legal Domicile
CA
Voting Board Members
13
Independent Board Members
12
Employees
91

Preparer

Firm
Healy and Associates
Address
1200 CONCORD AVE STE 250, CONCORD, CA 94520
Preparer
Suzanne R Healy
Phone
9256030800
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D

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.

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IRS990/Form990PartVIISectionAGrp/PersonNm2Elizabeth Kim
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IRS990/Form990PartVIISectionAGrp/PersonNm8Scott Sillers
IRS990/Form990PartVIISectionAGrp/PersonNm9Stephen Walrod
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IRS990/Form990PartVIISectionAGrp/PersonNm11Jose Luis Rodriguez
IRS990/Form990PartVIISectionAGrp/PersonNm12Audrey Yang
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Executive Dir.
IRS990/Form990PartVIISectionAGrp/TitleTxt1Board-Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt2Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt3Board member
IRS990/Form990PartVIISectionAGrp/TitleTxt4Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt5Board member
IRS990/Form990PartVIISectionAGrp/TitleTxt6Board member
IRS990/Form990PartVIISectionAGrp/TitleTxt7Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt8Board member
IRS990/Form990PartVIISectionAGrp/TitleTxt9Board member
IRS990/Form990PartVIISectionAGrp/TitleTxt10Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt11Board Member
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IRS990/MissionDesc0Oakland Leaf spurs creative and educational growth for Oakland youth by providing programs that cultivate critical thinking skills, emphasize socioemotional learning opportunities, and support authentic leadership development. Oakland Leaf facilitated dynamic after-school programs for K-8 students at six high need schools: Ascend, Bret Harte, EnCompass Academy, International Community School, Learning Without Limits, and Think College Now. Oakland Leaf youth created intentional communities, experienced new creative experiences, and developed confidence in their unique voice.
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IRS990/OtherExpensesGrp/Desc0Program supplies
IRS990/OtherExpensesGrp/Desc1In-kind goods
IRS990/OtherExpensesGrp/Desc2Intern stipends
IRS990/OtherExpensesGrp/Desc3Payroll Processing Fees
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IRS990/OtherExpensesGrp/FundraisingAmt119505
IRS990/OtherExpensesGrp/FundraisingAmt2351
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt014188
IRS990/PrincipalOfficerNm0Melissa Mendez Ochoa
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/Desc0Fees for services
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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IRS990/ReportOtherAssetsInd0false
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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