Liabilities / Assets
63rd percentile
Higher debt load relative to assets than 63% of similar nonprofits.
EIN 94-2217359 • 501(c)3 • Berkeley, CA
Profile
To provide each student or participant with the access, skills, and opportunities needed to become successful and productive members of society, and to encourage them to have some fun along the way. The Organization offers support and guidance to families who face the variety of challenges associated with raising a child with developmental disabilities.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
63rd percentile
Higher debt load relative to assets than 63% of similar nonprofits.
Liabilities / Revenue
55th percentile
Higher debt load relative to revenue than 55% of similar nonprofits.
Net Margin
61st percentile
Higher net margin than 61% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
79th percentile
Faster asset growth than 79% of similar nonprofits.
Revenue Growth
47th percentile
Faster revenue growth than 47% of similar nonprofits.
Assets
Up$1,386,068
Up $297,631 (+27%) from 2024
Liabilities
Up$236,829
Up $100,757 (+74%) from 2024
Net Assets
Up$1,149,239
Up $196,874 (+21%) from 2024
Revenue
Up$1,767,049
Up $181,590 (+11%) from 2024
Expenses
Up$1,573,429
Up $153,200 (+11%) from 2024
Net Income
Up$193,620
Up $28,390 (+17%) from 2024
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
The mission of Ala Costa Centers is to provide each student or participant with the access, skills, and opportunities needed to become successful and productive members of society, and to encourage them to have some fun along the way. The Center offers support and guidance to families who face the variety of challenges associated with raising a child with developmental disabilities.
The mission of Ala Costa Centers is to provide each student or participant with the access, skills, and opportunities needed to become sucessful and productive members of society, and to encourage them to have some fun along the way.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $947,041 | $1,132,077 | ▲ $185,036 |
| Pledges and Grants Receivable | $118,786 | $126,796 | ▲ $8,010 |
| Prepaid Expenses and Deferred Charges | $18,600 | $18,722 | ▲ $122 |
| Land, Buildings, and Equipment, Net | $0 | $3,037 | ▲ $3,037 |
| Total Assets | $1,088,437 | $1,386,068 | ▲ $297,631 |
| Other Assets Total | $4,010 | $105,436 | ▲ $101,426 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $117,806 | $119,129 | ▲ $1,323 |
| Other Liabilities | $3,323 | $102,757 | ▲ $99,434 |
| Grants Payable | $14,943 | $14,943 | → $0 |
| Total Liabilities | $136,072 | $236,829 | ▲ $100,757 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $952,365 | $1,149,239 | ▲ $196,874 |
| Total Net Assets Fund Balance | $952,365 | $1,149,239 | ▲ $196,874 |
| Total Liabilities and Net Assets / Fund Balance | $1,088,437 | $1,386,068 | ▲ $297,631 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $3,037 | $520,242 | $523,279 |
| Equipment | $0 | $110,688 | $110,688 |
| Other Assets Org | $105,436 | - | - |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Michael Pereira | Executive Director | FT | $98,697 | $98,697 |
| Name | Title |
|---|---|
| Elizabeth Kowal | President |
| Brad Towkowiak | Board member |
| Helen Chan | Board member |
| Ron Wilson Resigned 662025 | Board member |
| Holly Singh | Board Secretary |
| Sarah Taylor | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $1,290,086 |
| Other Expenses | $283,343 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $852,129 | $73,105 | - | $925,234 |
| Other Employee Benefits | $185,975 | - | - | $185,975 |
| Current Officers, Directors, Trustees, and Key Employees | $88,827 | $9,870 | - | $98,697 |
| Payroll Taxes | $80,180 | - | - | $80,180 |
| Occupancy | $56,593 | - | - | $56,593 |
| Fees for Services Other | $41,383 | - | - | $41,383 |
| Insurance | $33,287 | - | - | $33,287 |
| Fees for Services Accounting | $18,471 | $5,520 | - | $23,991 |
| All Other Expenses | $14,622 | - | - | $14,622 |
| Information Technology | $11,956 | - | - | $11,956 |
| Other Expenses | $9,887 | - | - | $9,887 |
| Office Expenses | $6,950 | - | - | $6,950 |
| Fees for Services Legal | $3,629 | - | - | $3,629 |
| Depreciation Depletion | $217 | - | - | $217 |
| Total Functional Expenses | $1,484,934 | $88,495 | $0 | $1,573,429 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,573,429 |
| Total Expenses per Audited Statements | $1,573,429 |
| Total Expenses per Form 990 | $1,573,429 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Operating lease liabilities | $102,757 |
“After the form 990 is reviewed by staff, the document is sent to the Board of Directors for review and comment, before it is filed.”
“Board members are annually asked to disclose any potential conflicts of interest.”
“Executive director and key employees' compensation are approved by the Board using the comparison with salary or similar position at comparable sized non-profit agencies in the bay area.”
“The Organization has made its documents available on Guidestar and upon request.”
“Financial statements are available to the public upon request.”
“The program curriculum targets independent living skills, mobility skill training, community access, fine art, expressive/receptive language skills, social skills, and self-determination/self-advocacy. The Organization provides students individualized help with schoolwork, opportunities to follow their own interests, exposure to learning about the importance of nutrition and exercise, and to establish connections with peers and adults in an environment of safety. In addition, parents and family members are given support and training in dealing with the far-ranging and complex issues that impact a child with developmental disabilities and navigating the system of special education. The After-School Program serves students ages 5-22 with developmental disabilities such as Autism, Cerebral Palsy, Down Syndrome, Intellectual Disability, etc. Program hours are after-school from 2-6pm and from 9am-6pm on school closure days (i.e. holidays, professional development days) and school breaks - winter, spring, summer. The Organization serve Alameda and Contra Costa Counties; sites are located in Alameda and Berkeley.”
“The program curriculum targets independent living skills, mobility skill training, community access, fine art, expressive/receptive language skills, social skills, and self-determination/self-advocacy. The Organization provides students individualized help with schoolwork, opportunities to follow their own interests, exposure to learning about the importance of nutrition and exercise, and to establish connections with peers and adults in an environment of safety. In addition, parents and family members are given support and training in dealing with the far-ranging and complex issues that impact a child with developmental disabilities and navigating the system of special education. The After-School Program serves students ages 5-22 with developmental disabilities such as Autism, Cerebral Palsy, Down Syndrome, Intellectual Disability, etc. Program hours are after-school from 2-6pm and from 9am-6pm on school closure days (i.e. holidays, professional development days) and school breaks - winter, spring, summer. The Organization serve Alameda and Contra Costa Counties; sites are located in Alameda and Berkeley.”
“The Adult Transition (ACAT) program empowers students through a process of measurable, evidence-based instruction immersed within community-based experiences which provide opportunities for individuals to practice skills, gain experience, and live a more self-determined life. ACAT is a person-centered program guided by individual choice and interests, and the presumption of competence. ACAT provides a safe space to try new experiences with confidence and success. The Adult Community Training (ACT) program serves adult participants over the age of 22 with intellectual and developmental disabilities as typically referred from Regional Center of the East Bay. ACT is a person-centered, community-based program which focuses on self-determination skills, vocational skills, and community integration. The ACT program seeks to build participant skill and growth through a process of measurable, evidence-based instruction embedded within real-time community-based experiences which provide opportunities for those served to practice skills, gain experience, and live in a more self-determined life of their choosing. ACT is a person-centered program guided by individual choice, personal interests, and the presumption of competence. In 2024, Ala Costa Centers Adult Programs added a service under the ACT program called Tailored Day Services (TDS). TDS are individualized support programs for adults with developmental disabilities that focus on customized community activities instead of traditional day programs to help achieve goals related to employment, volunteering, post-secondary education or social integration, offering flexibility in hours and intensity.”
“The Organization have a committee that assumes responsibility for oversight of the audit and selection of indepedent accountant.”
“FASB ASC 740 Footnote The Organization is exempt from income taxation under section 501 (c) (3) of the Internal Revenue Code and California revenue and taxation code section 23701d, though it would be subject to tax on income related to its exempt purposes (unless that income is otherwise excluded by the Internal Revenue code). The Organization qualifies for the charitable contribution deduction under section 170 (B) (1) (A) (VI) and has been classified as an organization that is not a private foundation under section 509 (A) (1). The Organization is subject to, accounting for uncertainty in income taxes, under ASC 740, income taxes. ASC 740 requires the evaluation of tax positions taken or expected to be taken in the Organization's tax returns and does not allow recognition of tax positions that do not meet a "more-likely-than-not" threshold of being sustained by the applicable tax authority. The Organization does not believe it has taken any tax positions that would not meet this threshold. The Organization's policy is to reflect interest and penalties related to uncertain tax position as part of income tax expense, when and if they become applicable. Accordingly, the Organization has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions at June 30, 2025. The Organization's federal and state income tax returns are subject to possible examination by the taxing authorities until the expiration of the related status of limitations of those tax returns. In general, federal income tax returns have a three-year statute of limitations, and state income tax returns have a four-year statute of limitations.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
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| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 117806 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 119129 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | The mission of Ala Costa Centers is to provide each student or participant with the access, skills, and opportunities needed to become sucessful and productive members of society, and to encourage them to have some fun along the way. |
| IRS990/AllOtherContributionsAmt | 0 | 33839 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 14622 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 14622 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | Michael Pereira |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5105272550 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1300 Rose Street |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Berkeley |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 94702 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 947041 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 1132077 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 9870 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 88827 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 98697 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 1743582 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 329 |
| IRS990/CYOtherExpensesAmt | 0 | 283343 |
| IRS990/CYOtherRevenueAmt | 0 | 707 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 22431 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 193620 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1290086 |
| IRS990/CYTotalExpensesAmt | 0 | 1573429 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1767049 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 217 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 217 |
| IRS990/Desc | 0 | Berkeley - After School ProgramsThe Organization' After-School Programs offer school aged children with intellectual/developmental disabilities a forum to address areas of academic and social support through enriching activities that focus on student choice and an environment of self-determination, while promoting the development of skills that will help prime success in life. Families rely on the Organization to provide services that enable children with developmental disabilities to access a safe place to work on interpersonal skills and address communication barriers while also becoming engaged, active members of the community in which they live. Continued on Schedule O |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 40 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 513911 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 5520 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 18471 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 23991 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 3629 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 3629 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 41383 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 41383 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Elizabeth Kowal |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Holly Singh |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Sarah Taylor |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Helen Chan |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Brad Towkowiak |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Ron Wilson Resigned 662025 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Michael Pereira |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 98697 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Board Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Board member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Board member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Board member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Executive Director |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1973 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 6 |
| IRS990/GovernmentGrantsAmt | 0 | 1709743 |
| IRS990/GrantsPayableGrp/BOYAmt | 0 | 14943 |
| IRS990/GrantsPayableGrp/EOYAmt | 0 | 14943 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 1767049 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 707 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 6 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 11956 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 11956 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 33287 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 33287 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 329 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 329 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 630930 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 3037 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 633967 |
| IRS990/LegalDomicileStateCd | 0 | CA |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 0 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | To provide each student or participant with the access, skills, and opportunities needed to become successful and productive members of society, and to encourage them to have some fun along the way. The Organization offers support and guidance to families who face the variety of challenges associated with raising a child with developmental disabilities. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 952365 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1149239 |
| IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 707 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 707 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 952365 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1149239 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 56593 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 56593 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 6950 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 6950 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 4010 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 105436 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 185975 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 185975 |
| IRS990/OtherExpensesGrp/Desc | 0 | Other operating expense |
| IRS990/OtherExpensesGrp/Desc | 1 | Instructional books and |
| IRS990/OtherExpensesGrp/Desc | 2 | Transportation |
| IRS990/OtherExpensesGrp/Desc | 3 | Staff training and meet |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 36937 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 25375 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 18516 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 9887 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 36937 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 25375 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 18516 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 9887 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 3323 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 102757 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 73105 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 852129 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 925234 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 80180 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 80180 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 118786 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 126796 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 18600 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 18722 |
| IRS990/PrincipalOfficerNm | 0 | Michael Pereira |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | 3254 |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Participants fees & co |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 22431 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 22431 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | Alameda - After School ProgramsThe Organization' After-School Programs offer school aged children with intellectual/developmental disabilities a forum to address areas of academic and social support through enriching activities that focus on student choice and an environment of self-determination, while promoting the development of skills that will help prime success in life. Families rely on the Organization to provide services that enable children with developmental disabilities to access a safe place to work on interpersonal skills and address communication barriers while also becoming engaged, active members of the community in which they live. Continued on Schedule O |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 163304 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | Adult Transition ProgramsThe Organization' Adult Programs serve students ages 18-22 with intellectual/developmental disabilities (IDD) from the Berkeley Unified School District and North Region SELPA, through the Adult Transition (ACAT) Program, and IDD adults 22 years or older in the Adult Community Training Program (ACT), referred by Regional Center of the East Bay. Continued on Schedule O |
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| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
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| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 3588 |
| IRS990/PYInvestmentIncomeAmt | 0 | 1416 |
| IRS990/PYOtherExpensesAmt | 0 | 248100 |
| IRS990/PYOtherRevenueAmt | 0 | 7422 |
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| IRS990/PYRevenuesLessExpensesAmt | 0 | 165230 |
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| IRS990/PYTotalRevenueAmt | 0 | 1585459 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 193620 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 707 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
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| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1346697 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1263448 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 7369727 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 329 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 1416 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 359 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 7520 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 128 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 9752 |
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| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 21070 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 7816 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 71769 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.98910 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.99110 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 7369727 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
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| IRS990ScheduleA/TotalSupportAmt | 0 | 7451248 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 3037 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 520242 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 523279 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 110688 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 110688 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
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| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1573429 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 105436 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | Right-of-use assets for operaring leases, net |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 102757 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Operating lease liabilities |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1767049 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | FASB ASC 740 Footnote The Organization is exempt from income taxation under section 501 (c) (3) of the Internal Revenue Code and California revenue and taxation code section 23701d, though it would be subject to tax on income related to its exempt purposes (unless that income is otherwise excluded by the Internal Revenue code). The Organization qualifies for the charitable contribution deduction under section 170 (B) (1) (A) (VI) and has been classified as an organization that is not a private foundation under section 509 (A) (1). The Organization is subject to, accounting for uncertainty in income taxes, under ASC 740, income taxes. ASC 740 requires the evaluation of tax positions taken or expected to be taken in the Organization's tax returns and does not allow recognition of tax positions that do not meet a "more-likely-than-not" threshold of being sustained by the applicable tax authority. The Organization does not believe it has taken any tax positions that would not meet this threshold. The Organization's policy is to reflect interest and penalties related to uncertain tax position as part of income tax expense, when and if they become applicable. Accordingly, the Organization has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions at June 30, 2025. The Organization's federal and state income tax returns are subject to possible examination by the taxing authorities until the expiration of the related status of limitations of those tax returns. In general, federal income tax returns have a three-year statute of limitations, and state income tax returns have a four-year statute of limitations. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part X, Line 2: |
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| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 105436 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1573429 |
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| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1767049 |
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| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | The program curriculum targets independent living skills, mobility skill training, community access, fine art, expressive/receptive language skills, social skills, and self-determination/self-advocacy. The Organization provides students individualized help with schoolwork, opportunities to follow their own interests, exposure to learning about the importance of nutrition and exercise, and to establish connections with peers and adults in an environment of safety. In addition, parents and family members are given support and training in dealing with the far-ranging and complex issues that impact a child with developmental disabilities and navigating the system of special education. The After-School Program serves students ages 5-22 with developmental disabilities such as Autism, Cerebral Palsy, Down Syndrome, Intellectual Disability, etc. Program hours are after-school from 2-6pm and from 9am-6pm on school closure days (i.e. holidays, professional development days) and school breaks - winter, spring, summer. The Organization serve Alameda and Contra Costa Counties; sites are located in Alameda and Berkeley. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | The program curriculum targets independent living skills, mobility skill training, community access, fine art, expressive/receptive language skills, social skills, and self-determination/self-advocacy. The Organization provides students individualized help with schoolwork, opportunities to follow their own interests, exposure to learning about the importance of nutrition and exercise, and to establish connections with peers and adults in an environment of safety. In addition, parents and family members are given support and training in dealing with the far-ranging and complex issues that impact a child with developmental disabilities and navigating the system of special education. The After-School Program serves students ages 5-22 with developmental disabilities such as Autism, Cerebral Palsy, Down Syndrome, Intellectual Disability, etc. Program hours are after-school from 2-6pm and from 9am-6pm on school closure days (i.e. holidays, professional development days) and school breaks - winter, spring, summer. The Organization serve Alameda and Contra Costa Counties; sites are located in Alameda and Berkeley. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | The Adult Transition (ACAT) program empowers students through a process of measurable, evidence-based instruction immersed within community-based experiences which provide opportunities for individuals to practice skills, gain experience, and live a more self-determined life. ACAT is a person-centered program guided by individual choice and interests, and the presumption of competence. ACAT provides a safe space to try new experiences with confidence and success. The Adult Community Training (ACT) program serves adult participants over the age of 22 with intellectual and developmental disabilities as typically referred from Regional Center of the East Bay. ACT is a person-centered, community-based program which focuses on self-determination skills, vocational skills, and community integration. The ACT program seeks to build participant skill and growth through a process of measurable, evidence-based instruction embedded within real-time community-based experiences which provide opportunities for those served to practice skills, gain experience, and live in a more self-determined life of their choosing. ACT is a person-centered program guided by individual choice, personal interests, and the presumption of competence. In 2024, Ala Costa Centers Adult Programs added a service under the ACT program called Tailored Day Services (TDS). TDS are individualized support programs for adults with developmental disabilities that focus on customized community activities instead of traditional day programs to help achieve goals related to employment, volunteering, post-secondary education or social integration, offering flexibility in hours and intensity. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | After the form 990 is reviewed by staff, the document is sent to the Board of Directors for review and comment, before it is filed. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Board members are annually asked to disclose any potential conflicts of interest. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Executive director and key employees' compensation are approved by the Board using the comparison with salary or similar position at comparable sized non-profit agencies in the bay area. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | The Organization has made its documents available on Guidestar and upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Financial statements are available to the public upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | The Organization have a committee that assumes responsibility for oversight of the audit and selection of indepedent accountant. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Line 4a - Berkeley After School Programs |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Line 4b - Alameda After School Programs |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Line 4c - Adult Transition Programs |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section B, line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section B, line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part VI, Section B, line 15a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990, Part VI, Section C, line 18 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Form 990, Part VI, Section C, line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Form 990, Part XII, Line 2c |
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| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
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| IRS990/SubjectToProxyTaxInd | 0 | 0 |
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| IRS990/TaxablePartyNotificationInd | 0 | 0 |
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| IRS990/TotalEmployeeCnt | 0 | 40 |
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| IRS990/TotalGrossUBIAmt | 0 | 0 |
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| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 1300 Rose Street |
| IRS990/USAddress/CityNm | 0 | Berkeley |
| IRS990/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/USAddress/ZIPCd | 0 | 94702 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 6 |
| IRS990/VotingMembersIndependentCnt | 0 | 6 |
| IRS990/WebsiteAddressTxt | 0 | www.alacostacenters.org |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Michael Pereira |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Executive Director |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5105272550 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-03-11 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Ala Costa Centers |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | A Program for Developmentally Disabled |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | ALAC |
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