Civic Intelligence

Safe Alternative Foundation for Education Inc.

990 • Fiscal year 2023 • EIN 90-0884119

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 15, 2024

1501 W Lexington StreetBaltimore, MD 21223

(443) 453-8181

Siviq Scores

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

Liabilities / Assets

37th percentile

0.02x

Higher debt load relative to assets than 37% of similar nonprofits.

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

Liabilities / Revenue

46th percentile

0.07x

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

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

Net Margin

49th percentile

3.4%

Higher net margin than 49% of similar nonprofits.

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

Top Officer Pay

52nd percentile

$65,000

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 18.1% of source-year revenue.

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

Asset Growth

37th percentile

0.2%

Faster asset growth than 37% of similar nonprofits.

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

Revenue Growth

12th percentile

-32%

Faster revenue growth than 12% of similar nonprofits.

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

Assets

Flat

$1,167,309

Flat from 2023

Net Assets

Flat

$1,143,329

Flat from 2023

Liabilities

Flat

$23,980

Flat from 2023

Revenue

Flat

$359,980

Flat from 2023

Expenses

Flat

$347,701

Flat from 2023

Net Income

Flat

$12,279

Flat 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 2015: $132,117Liabilities 2015: $02015Assets 2016: $182,129Liabilities 2016: $02016Assets 2017: $234,121Liabilities 2017: $02017Assets 2018: $378,230Liabilities 2018: $0Net Assets 2018: $378,2302018Assets 2019: $478,851Liabilities 2019: $3,030Net Assets 2019: $475,8212019Assets 2020: $669,594Liabilities 2020: $5,279Net Assets 2020: $664,3152020Assets 2021: $881,388Liabilities 2021: $6,020Net Assets 2021: $875,3682021Assets 2022: $1,164,700Liabilities 2022: $33,650Net Assets 2022: $1,131,0502022Assets 2023: $1,167,309Liabilities 2023: $23,980Net Assets 2023: $1,143,3292023Assets 2023: $1,167,309Liabilities 2023: $23,980Net Assets 2023: $1,143,3292023Assets 2024: $958,130Liabilities 2024: $14,339Net Assets 2024: $943,7912024

Highlighted filing

2023

Assets$1,167,309
Liabilities$23,980
Net Assets$1,143,329

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2015: $157,081Expenses 2015: $43,100Net Income 2015: $113,9812015Revenue 2016: $140,303Expenses 2016: $90,291Net Income 2016: $50,0122016Revenue 2017: $175,555Expenses 2017: $123,563Net Income 2017: $51,9922017Revenue 2018: $296,508Expenses 2018: $152,399Net Income 2018: $144,1092018Revenue 2019: $330,655Expenses 2019: $230,713Net Income 2019: $99,9422019Revenue 2020: $413,377Expenses 2020: $224,883Net Income 2020: $188,4942020Revenue 2021: $474,730Expenses 2021: $263,677Net Income 2021: $211,0532021Revenue 2022: $527,068Expenses 2022: $271,386Net Income 2022: $255,6822022Revenue 2023: $359,980Expenses 2023: $347,701Net Income 2023: $12,2792023Revenue 2023: $359,980Expenses 2023: $347,701Net Income 2023: $12,2792023Revenue 2024: $259,495Expenses 2024: $459,033Net Income 2024: -$199,5382024

Highlighted filing

2023

Revenue$359,980
Expenses$347,701
Net Income$12,279
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 15, 2024
Return Version
2023v5.1
Gross Receipts
$367,024
Mission and Program Overview

Mission

Safe alternative foundation for education inc informs youth about the importance of obtaining an education, as well as having an alternate career plan in anticipation of life's deviations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$988,462$966,861▼ $21,601
Land, Buildings, and Equipment, Net$147,671$148,609▲ $938
Pledges and Grants Receivable-$37,500-
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,164,700$1,167,309▲ $2,609
Other Assets Total$28,567$14,339▼ $14,228
Liabilities
Other Liabilities$28,567$14,339▼ $14,228
Accounts Payable and Accrued Expenses$5,083$9,641▲ $4,558
Total Liabilities$33,650$23,980▼ $9,670
Net Assets / Fund Balance
Net Assets With Donor Restrictions$589,378$667,586▲ $78,208
Net Assets Without Donor Restrictions$541,672$475,743▼ $65,929
Total Net Assets Fund Balance$1,131,050$1,143,329▲ $12,279
Total Liabilities and Net Assets / Fund Balance$1,164,700$1,167,309▲ $2,609

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$88,459$30,739$119,198
Leasehold Improvements$30,663$29,987$60,650
Equipment$29,487$28,929$58,416
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Van BrooksPresident & CEOFT$65,000$65,000

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$362,694
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$-2,714
All Other Contributions
$347,194
Change in Net Assets
$12,279

Audited Revenue Reconciliation

Revenue per Audited Statements
$359,980
Total Revenue per Audited Statements
$359,980
Total Revenue per Form 990
$359,980
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$173,899
Salaries, Compensation, and Employee Benefits$172,727
Total Fundraising Expense$9,461
Grants and Similar Amounts Paid$1,075
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$72,507$17,670$2,781$92,958
Current Officers, Directors, Trustees, and Key Employees$50,700$12,355$1,945$65,000
Occupancy$32,061$7,148$1,125$40,334
Office Expenses$18,747$5,288-$24,035
Depreciation Depletion$12,722$1,901-$14,623
Payroll Taxes$7,606$1,854$291$9,751
Fees for Services Accounting-$8,294-$8,294
Other Expenses$7,910$1,832$289$7,910
Travel$6,940--$6,940
Fees for Services Other-$5,100-$5,100
Other Employee Benefits$3,914$954$150$5,018
Insurance$2,923$824-$3,747
All Other Expenses$1,935$370$1,150$3,455
Advertising--$1,730$1,730
Grants to Domestic Individuals$1,075--$1,075
Total Functional Expenses$274,650$63,590$9,461$347,701

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$347,701
Total Expenses per Audited Statements$347,701
Total Expenses per Form 990$347,701
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$7,044
Fundraising Gross Income$4,330
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Bull Roast$19,830$4,330-$4,330
Total Events$19,830$4,330$7,044$-2,714
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
Van Brooks Ent LLCEX DIRectorRentNo$30,000

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
Lease Liability$14,339
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
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
No
Conflict-of-interest policy
No
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 board of directors reviews and approves form 990 prior to filing.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, form 990 and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Safe Alternative Foundation for
EIN
90-0884119
Phone
4434538181
Address
1501 W LEXINGTON STREET, BALTIMORE, MD 21223

Signing Officer

Name
Van Brooks
Title
Executive Director
Signed
2024-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Van Brooks
Formed
2014
Legal Domicile
Md
Voting Board Members
8
Independent Board Members
7
Employees
4
Volunteers
15

Preparer

Firm
CEA Scholtes and Associates
Address
106 Tunbridge Rd, Baltimore, MD 21212
Preparer
Chris Scholtes CPA
Phone
4103230010
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IRS990/OtherExpensesGrp/ProgramServicesAmt37910
IRS990/OtherExpensesGrp/TotalAmt031117
IRS990/OtherExpensesGrp/TotalAmt116974
IRS990/OtherExpensesGrp/TotalAmt29640
IRS990/OtherExpensesGrp/TotalAmt37910
IRS990/OtherLiabilitiesGrp/BOYAmt028567
IRS990/OtherLiabilitiesGrp/EOYAmt014339
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt02781
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt017670
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt072507
IRS990/OtherSalariesAndWagesGrp/TotalAmt092958
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0291
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01854
IRS990/PayrollTaxesGrp/ProgramServicesAmt07606
IRS990/PayrollTaxesGrp/TotalAmt09751
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt037500
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0VAN BROOKS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0SAFE CAMP
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt031117
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0531843
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt02460
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0129349
IRS990/PYOtherRevenueAmt0-4775
IRS990/PYRevenuesLessExpensesAmt0255682
IRS990/PYSalariesCompEmpBnftPaidAmt0139577
IRS990/PYTotalExpensesAmt0271386
IRS990/PYTotalRevenueAmt0527068
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt012279
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0362694
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0531843
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0474730
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0401327
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0292282
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02062876
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt020245
IRS990ScheduleA/OtherIncome170Grp/TotalAmt020245
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.89260
IRS990ScheduleA/PublicSupportPY170Pct00.80800
IRS990ScheduleA/PublicSupportTotal170Amt01852804
IRS990ScheduleA/SubstantialContributorsTotAmt0210072
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0362694
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0531843
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0474730
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0401327
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0292282
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02062876
IRS990ScheduleA/TotalSupportAmt02075632
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt0-2714
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt0-4775
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt0-7489
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt029487
IRS990ScheduleD/EquipmentGrp/DepreciationAmt028929
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt058416
IRS990ScheduleD/ExpensesSubtotalAmt0347701
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt030663
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt029987
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt060650
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt088459
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt030739
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0119198
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt014339
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LEASE LIABILITY
IRS990ScheduleD/RevenueSubtotalAmt0359980
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0148609
IRS990ScheduleD/TotalExpensesPerForm990Amt0347701
IRS990ScheduleD/TotalLiabilityAmt014339
IRS990ScheduleD/TotalRevenuePerForm990Amt0359980
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0359980
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0347701
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt015500
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt015500
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt07044
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0BULL ROAST
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt07044
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt07044
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt019830
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt019830
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt04330
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt04330
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-2714
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0Van Brooks Ent LLC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0EX DIRector
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt030000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0RENT
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF DIRECTORS REVIEWS AND APPROVES FORM 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, FORM 990 AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MD
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01164700
IRS990/TotalAssetsEOYAmt01167309
IRS990/TotalAssetsGrp/BOYAmt01164700

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