Civic Intelligence

Oakland Leaf Foundation

990 • Fiscal year 2024 • EIN 81-0565800

Jul 01, 2023 to Jun 30, 2024 • Filed on Feb 03, 2025

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510 3rd Street 200Oakland, CA 94607

(510) 564-4334

Siviq Scores

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

Liabilities / Assets

77th percentile

0.34x

Higher debt load relative to assets than 77% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

53rd percentile

0.09x

Higher debt load relative to revenue than 53% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

37th percentile

-0.6%

Higher net margin than 37% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

77th percentile

$130,000

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 3.4% of source-year revenue.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

76th percentile

17%

Faster asset growth than 76% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

79th percentile

41%

Faster revenue growth than 79% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,022,760

Up $151,602 (+17%) from 2023

Net Assets

Down

$672,449

Down $22,381 (-3.2%) from 2023

Liabilities

Up

$350,311

Up $173,983 (+99%) from 2023

Revenue

Up

$3,824,741

Up $1,107,345 (+41%) from 2023

Expenses

Up

$3,847,122

Up $1,017,301 (+36%) from 2023

Net Income

Up

-$22,381

Up $90,044 (+80%) from 2023

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

2024

Assets$1,022,760
Liabilities$350,311
Net Assets$672,449

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

2024

Revenue$3,824,741
Expenses$3,847,122
Net Income-$22,381
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Feb 3, 2025
Return Version
2023v6.0
Gross Receipts
$3,846,895
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 six comprehensive afterschool programs, a summer camp, and two high school internships.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$591,852$792,163▲ $200,311
Savings and Temporary Cash Investments$233,565$193,975▼ $39,590
Cash and Non-Interest-Bearing Accounts$24,071$26,030▲ $1,959
Prepaid Expenses and Deferred Charges$14,188$5,736▼ $8,452
Land, Buildings, and Equipment, Net$4,767$856▼ $3,911
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$871,158$1,022,760▲ $151,602
Other Assets Total$2,715$4,000▲ $1,285
Liabilities
Other Liabilities$132,688$253,878▲ $121,190
Accounts Payable and Accrued Expenses$43,640$96,433▲ $52,793
Total Liabilities$176,328$350,311▲ $173,983
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$594,830$662,449▲ $67,619
Net Assets With Donor Restrictions$100,000$10,000▼ $90,000
Total Net Assets Fund Balance$694,830$672,449▼ $22,381
Total Liabilities and Net Assets / Fund Balance$871,158$1,022,760▲ $151,602

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$856$21,322$22,178
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Melissa Mendez OchoaExec DirectorFT$130,000$130,000

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$3,677,406
Program Service Revenue
$53,282
Investment Income
$133
Other Revenue
$93,920
All Other Contributions
$1,168,002
Change in Net Assets
$-22,381

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table-$25,627-
Other Non Cash Contri Table28$6,085Fair Market Value (FMV)
Total Noncash Contributions28$31,712-

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,824,741
Total Revenue per Audited Statements
$3,824,741
Total Revenue per Form 990
$3,824,741
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,284,982
Other Expenses$562,140
Total Fundraising Expense$254,204
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,456,948$115,657$161,980$2,734,585
Payroll Taxes$235,045$5,331$15,595$255,971
Fees for Services Other$204,387$45,068-$249,455
Other Employee Benefits$130,523$15,630$18,273$164,426
Current Officers, Directors, Trustees, and Key Employees$45,500$58,500$26,000$130,000
Office Expenses$30,091$44,155$437$74,683
Occupancy-$49,705-$49,705
Insurance-$16,496-$16,496
All Other Expenses$3,991$4,540$3,086$11,617
Other Expenses$8,642$8,820$176$8,820
Interest-$6,148-$6,148
Information Technology$980$4,650-$5,630
Advertising$82$2,482$3,030$5,594
Depreciation Depletion-$3,911-$3,911
Travel$278$136-$414
Total Functional Expenses$3,204,969$387,949$254,204$3,847,122

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,847,122
Total Expenses per Audited Statements$3,847,122
Total Expenses per Form 990$3,847,122
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$102,172
Fundraising Direct Expenses$22,154
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala & Misc.$102,172$102,172$22,154$80,018
Total Events$102,172$102,172$22,154$80,018
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$138,000
Accrued payroll liabilities$115,878
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

Form 990 is prepared by an outside tax professional. The form is reviewed by the organization's management. After a full review, the final version of the tax return is provided to all members of the organization's voting body. A representative of management approves the final return which is then e-filed with the Department of the Treasury.

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

Members of the Board of Directors review all potential conflicts of interest periodically. Executive personnel and board members are required to disclose potential conflicts and any related party affiliations. The Organization seeks full transparency on all relationships. Any potential conflicts (in fact or appearance) are discussed openly and resolved in accordance with the organization's policies and procedures.

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

Members of the Board of Directors review the compensation of all top management personnel periodically in accordance with IRS rules and regulations. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries. Every effort is made to ensure that the process is thorough and transparent in accordance with IRS guidelines and the organization's policies and procedures. Final compensation adjustments are approved by the Board.

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

Compensation of other personnel and highly compensated employees is reviewed periodically by members of management. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries and all related benefits. All decisions are then documented in personnel files.

Form 990, Part VI, Section C, Line 18

Tax returns are available for download from several websites and by request from the organization's office in Oakland, California.

Form 990, Part VI, Section C, Line 19

All of the organization's governing documents, financial statements and other legal Filings are maintained in a secure environment and held available for inspection by Tax authorities and the general public. Tax returns are posted annually to www.guidestar.org (where they are available for viewing as electronic copies) and are also available by request from the organization's office in Oakland, California.

Filing and Contact Details

Filer

Filer Name
Oakland Leaf Foundation
EIN
81-0565800
Phone
5105644334
Address
510 3rd Street 200, Oakland, CA 94607

Signing Officer

Name
Melissa Mendez Ochoa
Title
Executive Director
Phone
5105644334
Signed
2025-02-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Melissa Mendez Ochoa
Formed
2002
Legal Domicile
CA
Voting Board Members
11
Independent Board Members
11
Employees
104

Preparer

Firm
Regalia & Associates CPAS
Address
103 Town and Country Drive Suite K, Danville, CA 94526
Preparer
Rachel Berger
Phone
9253140390
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:OPC is a free four-week summer camp for 120 youth 10-18 years old, that utilizes a project-based arts, social justice, and science based curriculum. OPC emphasizes youth empowerment, arts-based learning, community activism, cultural literacy, and reflection. OCP 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.

Form 990, Part XII, Line 2C

Under the California Nonprofit Integrity Act, an exempt organization with annual revenue of $2 million or more is required to have an Audit Committee to select an audit Firm, review the audit, and approve the audit of its annual financial statements. The audited financial statements are prepared by a qualified and licensed independent audit firm. The audit report is reviewed and approved by the organization's management and the Board of Managers.

Financial Statement Notes

Part X : FIN48 Footnote

Oakland Leaf is organized as a California nonprofit corporation and has been recognized by the IRS as exempt from federal income taxes under IRC Section 501(a) as organizations described in IRC Section 501(c)(3), qualify for the charitable contribution deduction under IRC Sections 170(b)(1)(A)(ii) and has been determined not to be private foundations under IRC Sections 509(a)(1) and (3), respectively. Oakland Leaf is annually required to file a Return of Organization Exempt from Income Tax (Form 990) with the IRS. Oakland Leaf is not required to file an Exempt Organization Business Income Tax Return (Form 990-T) because it had no unrelated business taxable income for the year ended June 30, 2024.Oakland Leaf has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and Section 23701d of the California Revenue and Taxation Code. The exemptions are subject to periodic review by the federal and state taxing authorities and management is confident that Oakland Leaf continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status.

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IRS990/Form990PartVIISectionAGrp/PersonNm3Leo Kremer
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IRS990/Form990PartVIISectionAGrp/PersonNm10Stephen Walrod
IRS990/Form990PartVIISectionAGrp/PersonNm11Lindsey Williams
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Exec Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
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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/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.
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IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0817014
IRS990/ProgSrvcAccomActy3Grp/Desc0Learning 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.
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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