Civic Intelligence

East Oakland Collective

EIN 82-5096245 • Oakland, CA

Pub. 78 Eligible990-N CoverageNTEE S20

Profile

See Form 990, Part I, Line 1.

PO Box 5382Oakland, CA 94605

www.eastoaklandcollective.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

17th percentile

0.01x

Higher debt load relative to assets than 17% of similar nonprofits.

NTEE S • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

12th percentile

0.01x

Higher debt load relative to revenue than 12% of similar nonprofits.

NTEE S • $5M-$10M nonprofits • Source year 2024

Net Margin

90th percentile

66%

Higher net margin than 90% of similar nonprofits.

NTEE S • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

43rd percentile

$136,263

Higher top officer pay than 43% of similar nonprofits.

Top officer pay equals 2.7% of source-year revenue.

NTEE S • $5M-$10M nonprofits • Source year 2024

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Assets

$3,367,141

No earlier filing loaded for comparison.

Liabilities

$39,219

No earlier filing loaded for comparison.

Net Assets

$3,327,922

No earlier filing loaded for comparison.

Revenue

$5,038,823

No earlier filing loaded for comparison.

Expenses

$1,710,901

No earlier filing loaded for comparison.

Net Income

$3,327,922

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$3.0M$2.0M$1.0M$0Assets 2024: $3,367,141Liabilities 2024: $39,219Net Assets 2024: $3,327,9222024

Highlighted filing

2024

Assets$3,367,141
Liabilities$39,219
Net Assets$3,327,922

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0Revenue 2024: $5,038,823Expenses 2024: $1,710,901Net Income 2024: $3,327,9222024

Highlighted filing

2024

Revenue$5,038,823
Expenses$1,710,901
Net Income$3,327,922

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.37$0.04$3.33$5.04$1.71$3.33
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Mar 25, 2026
Return Version
2023v6.0
Gross Receipts
$5,038,823
Mission and Program Overview

Mission

See Form 990, Part I, Line 1.

The East Oakland Collective supports residents of East Oakland, prioritizing Black residents, to navigate challenges and barriers to inequities through resource distribution and advocacy. We work towards racial and economic justice and equitable access. Our work includes food and supply distribution, homeless services and solutions and economic empowerment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts-$3,126,166-
Pledges and Grants Receivable-$226,038-
Prepaid Expenses and Deferred Charges-$14,937-
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$0$3,367,141▲ $3,367,141
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses-$39,219-
Total Liabilities$0$39,219▲ $39,219
Net Assets / Fund Balance
Net Assets Without Donor Restrictions-$3,011,785-
Net Assets With Donor Restrictions-$316,137-
Total Net Assets Fund Balance$0$3,327,922▲ $3,327,922
Total Liabilities and Net Assets / Fund Balance$0$3,367,141▲ $3,367,141
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Candice ElderPresidentFT$126,175$10,088$136,263

Board Members and Trustees

NameTitle
Jabir FaqirDirector
Rabiah BurksSecretary
Haydn GriffithTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$5,033,809
Program Service Revenue
$5,000
Investment Income
$14
Other Revenue
$0
All Other Contributions
$4,812,085
Change in Net Assets
$3,327,922

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,038,823
Total Revenue per Audited Statements
$5,038,823
Total Revenue per Form 990
$5,038,823
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,068,091
Other Expenses$642,810
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$652,402$190,015-$842,417
Fees for Services Other$67,013$63,167-$130,180
Occupancy$85,404$21,028-$106,432
Other Employee Benefits$74,835$17,811-$92,646
Payroll Taxes$58,208$23,945-$82,153
Current Officers, Directors, Trustees, and Key Employees$25,438$25,437-$50,875
Fees for Services Accounting$37,937$9,341-$47,278
Travel$27,342$2,790-$30,132
All Other Expenses$3,146$17,499-$20,645
Other Expenses$1,595$14,666-$16,261
Insurance$9,501$2,339-$11,840
Advertising$1,639$785-$2,424
Total Functional Expenses$1,296,049$414,852$0$1,710,901

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,710,901
Total Expenses per Audited Statements$1,710,901
Total Expenses per Form 990$1,710,901
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Monica ElderSee Part VSee Part VNo$26,950
Christina ElderSee Part VSee Part VNo$26,042

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
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
Yes
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
Yes
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

A copy of the Form 990 was provided to the officers and directors for review and comment prior to filing.

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

Upon engagement, election, or hiring, directors, officers, and key employees agree to comply with the conflict of interest policy and to disclose any conflicts of interest, which are then handled in accordance with the policy.

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

It is the organization's policy that compensation of any director, officer, or key employee is reasonable. Determination of reasonableness entails gathering relevant market data followed by review, deliberation, and written approval by a disinterested board.

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

See response to Form 990, Part VI, Line 15a.

Form 990, Part VI, Section C, Line 18

The organization's Form 1023 and Form 990 returns are accessible to the public through the California Attorney General Charities Registry. The organization can also make such documents available upon written request.

Form 990, Part VI, Section C, Line 19

Documents subject to public disclosure or inspection are accessible through the California Attorney General Charities Registry or can be made available upon written request to the organization.

Filing and Contact Details

Filer

Filer Name
The East Oakland Collective
EIN
82-5096245
Phone
5109900775
Address
PO Box 5382, Oakland, CA 94605

Signing Officer

Name
Candice Elder
Title
President
Signed
2026-03-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Candice Elder
Formed
2018
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
4
Employees
21
Volunteers
750

Preparer

Firm
Tovella Dowling PC
Address
501 W Broadway Ste 1540, San Diego, CA 92101
Preparer
Julie U Nguyen Esq
Phone
6199309332
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

The Collective is exempt from taxation under Internal Revenue Code Section 501(c)(3) and California Revenue and Taxation Code Section 23701d. Management has considered its tax positions and believes that all the positions taken by the Collective in its federal and state exempt organization tax returns are more likely than not to be sustained upon examination.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Collective is exempt from taxation under Internal Revenue Code Section 501(c)(3) and California Revenue and Taxation Code Section 23701d. Management has considered its tax positions and believes that all the positions taken by the Collective in its federal and state exempt organization tax returns are more likely than not to be sustained upon examination.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt010088
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Candice Elder
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0President
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0136263
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0During the tax year ended June 30, 2024, East Oakland Collective ("EOC") operated under a fiscal sponsorship arrangement with Social Good Fund Inc. ("SGF"), an unrelated section 501(c)(3) organization, through January 31, 2024. Under this arrangement, SGF served as fiscal sponsor and maintained legal custody and control of EOC's funds, received all donations and grants on EOC's behalf, and recognized all revenue and incurred all expenses, including employee compensation, under SGF's own tax-exempt status. Candice P. Elder served as President/Executive Director of EOC during this period and was compensated by SGF in her capacity as an employee rendering services to EOC. The fiscal sponsorship was terminated effective January 31, 2024, after which Ms. Elder became an employee of EOC directly. The compensation reported herein reflects amounts paid by SGF to Ms. Elder for services rendered to EOC during calendar year 2023, as reported on the 2023 Form W-2 issued by SGF.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0Part II, Compensation from Unrelated Organizations
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0Christina Elder
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1Monica Elder
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0See Part V
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1See Part V
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt126950
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0See Part V
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1See Part V
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0The organization employed two family members of Candice Elder, President/Executive Director and Board member. Monica Elder (mother) served as Programs Manager for Food and Supply Distribution and received total compensation of $26,950 during the reporting period. Christina Elder (sister) served as Administrative Manager and received total compensation of $26,042 during the reporting period. Both hirings were approved by the disinterested members of the Board of Directors, who determined that the arrangements were reasonable, fair, and in the best interest of the organization. Both individuals are subject to the same employment policies and standards as any other employee, with their employment based solely on merit, qualifications, and fitness for their respective positions. Candice Elder recused herself from all discussions and votes related to their employment and compensation. The organization strives to comply with Treas. Reg. 53.4958-6 and its conflict of interest policy in establishing reasonable compensation. The Board considered the qualifications of both individuals and reviewed comparable compensation data, determining that their compensation reflected fair market value for their respective roles.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule L, Part V Supplemental Information
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A copy of the Form 990 was provided to the officers and directors for review and comment prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Upon engagement, election, or hiring, directors, officers, and key employees agree to comply with the conflict of interest policy and to disclose any conflicts of interest, which are then handled in accordance with the policy.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2It is the organization's policy that compensation of any director, officer, or key employee is reasonable. Determination of reasonableness entails gathering relevant market data followed by review, deliberation, and written approval by a disinterested board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3See response to Form 990, Part VI, Line 15a.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The organization's Form 1023 and Form 990 returns are accessible to the public through the California Attorney General Charities Registry. The organization can also make such documents available upon written request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Documents subject to public disclosure or inspection are accessible through the California Attorney General Charities Registry or can be made available upon written request to the organization.
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 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, Line 19
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IRS990/USAddress/AddressLine1Txt0PO Box 5382
IRS990/USAddress/CityNm0Oakland
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd0946050382
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IRS990/WebsiteAddressTxt0www.eastoaklandcollective.org
IRS990/WhistleblowerPolicyInd0true
ReasonableCauseExplanation/ExplanationTxt0The Organization respectfully requests abatement of the late filing penalty assessed with respect to its Form 990 for the tax period ending June 30, 2024, on the grounds that the late filing was due to reasonable cause and not willful neglect, as provided under IRC Section 6652(c)(3). This is the Organization's first Form 990 filing. Prior to the fiscal year ending June 30, 2024, the Organization operated under a fiscal sponsorship arrangement with Social Good Fund, Inc., under which all revenue and expenses were recognized at the fiscal sponsor level, and the Organization filed Form 990-N in all prior years. As such, the Organization had no prior experience with the Form 990 filing process or the audit requirements that accompany it. During the preparation of the Organization's financial statements for its first independent fiscal year, a last-minute revenue adjustment was identified as necessary to comply with Generally Accepted Accounting Principles (GAAP). Upon termination of the fiscal sponsorship arrangement, a transfer of assets from Social Good Fund, Inc. was required to be recognized as revenue, pushing the Organization's reported revenue above the $2 million threshold and unexpectedly triggering the statutory independent audit requirement under Cal. Gov't Code 12586 for the first time. Prior to this adjustment, the Organization had reasonably believed its revenue would fall below the audit threshold and had not budgeted or planned for the time and expense required to complete an independent audit. Upon recognizing the audit requirement, the Organization promptly engaged a qualified independent CPA firm to conduct the audit. However, given the unique and complex accounting considerations arising from the fiscal sponsorship termination and the Organization's first year of independent operations, the audit was not finalized until March 2026. The Organization is filing this return promptly upon completion of the audit and preparation of accurate, audited financial statements, as it was not practicable to file any earlier. The Organization acted in good faith and with due diligence throughout this process, and the delay was entirely attributable to circumstances beyond its control, namely the time required to complete the independent audit. Accordingly, the Organization respectfully requests that the assessed late filing penalty be abated.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Candice Elder
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0The East Oakland Collective
ReturnHeader/Filer/BusinessNameControlTxt0EAST
ReturnHeader/Filer/EIN0825096245
ReturnHeader/Filer/PhoneNum05109900775
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 5382
ReturnHeader/Filer/USAddress/CityNm0Oakland
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA

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