Civic Intelligence

Alternative Family Services Inc

EIN 94-2427088 • 501(c)3 • Santa Rosa, CA

View Organization Page

Profile

To support vulnerable children and families in need of stability, safety, and wellbeing in their communities.

131B Stony Circle 1200Santa Rosa, CA 95401

www.afs4kids.org

Siviq Scores

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

Liabilities / Assets

85th percentile

0.76x

Higher debt load relative to assets than 85% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

77th percentile

0.94x

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

501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

45th percentile

2.8%

Higher net margin than 45% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

58th percentile

7.8%

Faster asset growth than 58% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

65th percentile

14%

Faster revenue growth than 65% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets85th percentile

Assets

Up

$34,698,221

Up $2,522,164 (+7.8%) from 2023

Liabilities

Up

$26,384,127

Up $1,662,810 (+6.7%) from 2023

Net Assets

Up

$8,314,094

Up $859,354 (+12%) from 2023

Operations
Liabilities / Revenue77th percentileNet Margin45th percentile

Revenue

Up

$28,177,430

Up $3,538,343 (+14%) from 2023

Expenses

Up

$27,381,213

Up $3,211,855 (+13%) from 2023

Net Income

Up

$796,217

Up $326,488 (+70%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth58th percentile

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

$40M$30M$20M$10M$0Assets 2011: $5,677,313Liabilities 2011: $1,835,105Net Assets 2011: $3,842,2082011Assets 2012: $6,048,991Liabilities 2012: $2,027,185Net Assets 2012: $4,021,8062012Assets 2013: $6,840,671Liabilities 2013: $2,349,729Net Assets 2013: $4,490,9422013Assets 2014: $6,964,387Liabilities 2014: $2,367,096Net Assets 2014: $4,597,2912014Assets 2015: $7,070,123Liabilities 2015: $2,410,786Net Assets 2015: $4,659,3372015Assets 2016: $6,874,383Liabilities 2016: $2,455,514Net Assets 2016: $4,418,8692016Assets 2017: $7,696,652Liabilities 2017: $2,948,801Net Assets 2017: $4,747,8512017Assets 2018: $8,997,011Liabilities 2018: $3,950,730Net Assets 2018: $5,046,2812018Assets 2019: $8,652,708Liabilities 2019: $3,920,152Net Assets 2019: $4,732,5562019Assets 2020: $10,560,051Liabilities 2020: $5,347,449Net Assets 2020: $5,212,6022020Assets 2021: $12,472,865Liabilities 2021: $6,439,035Net Assets 2021: $6,033,8302021Assets 2022: $13,962,185Liabilities 2022: $7,036,043Net Assets 2022: $6,926,1422022Assets 2023: $32,176,057Liabilities 2023: $24,721,317Net Assets 2023: $7,454,7402023Assets 2024: $34,698,221Liabilities 2024: $26,384,127Net Assets 2024: $8,314,0942024

Highlighted filing

2024

Assets$34,698,221
Liabilities$26,384,127
Net Assets$8,314,094
Open 2024 Filing

Operations Trend

Revenue Growth65th percentile

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

$30M$20M$10M$0-$10MRevenue 2011: $16,285,331Expenses 2011: $15,891,618Net Income 2011: $393,7132011Expenses 2012: $17,157,1972012Expenses 2013: $19,181,5892013Revenue 2014: $19,207,575Expenses 2014: $19,227,144Net Income 2014: -$19,5692014Revenue 2015: $19,190,452Expenses 2015: $19,132,205Net Income 2015: $58,2472015Revenue 2016: $19,667,070Expenses 2016: $19,890,296Net Income 2016: -$223,2262016Revenue 2017: $20,881,547Expenses 2017: $20,757,569Net Income 2017: $123,9782017Revenue 2018: $21,454,542Expenses 2018: $21,168,554Net Income 2018: $285,9882018Revenue 2019: $20,063,526Expenses 2019: $20,354,849Net Income 2019: -$291,3232019Revenue 2020: $20,785,378Expenses 2020: $20,418,254Net Income 2020: $367,1242020Revenue 2021: $21,531,230Expenses 2021: $20,775,482Net Income 2021: $755,7482021Revenue 2022: $22,053,004Expenses 2022: $21,164,700Net Income 2022: $888,3042022Revenue 2023: $24,639,087Expenses 2023: $24,169,358Net Income 2023: $469,7292023Revenue 2024: $28,177,430Expenses 2024: $27,381,213Net Income 2024: $796,2172024

Highlighted filing

2024

Revenue$28,177,430
Expenses$27,381,213
Net Income$796,217
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$34,698,221
Liabilities
$26,384,127
Net assets
$8,314,094
Revenue
$28,177,430
Expenses
$27,381,213
Net income
$796,217
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$34.7$26.4$8.31$28.2$27.4$0.80
2023Detailed filing. Detailed filing data is available for this year.$32.2$24.7$7.45$24.6$24.2$0.47
2022Detailed filing. Detailed filing data is available for this year.$14.0$7.04$6.93$22.1$21.2$0.89
2021Detailed filing. Detailed filing data is available for this year.$12.5$6.44$6.03$21.5$20.8$0.76
2020Detailed filing. Detailed filing data is available for this year.$10.6$5.35$5.21$20.8$20.4$0.37
2019Detailed filing. Detailed filing data is available for this year.$8.65$3.92$4.73$20.1$20.4$0.29
2018Detailed filing. Detailed filing data is available for this year.$9.00$3.95$5.05$21.5$21.2$0.29
2017Detailed filing. Detailed filing data is available for this year.$7.70$2.95$4.75$20.9$20.8$0.12
2016Detailed filing. Detailed filing data is available for this year.$6.87$2.46$4.42$19.7$19.9$0.22
2015Detailed filing. Detailed filing data is available for this year.$7.07$2.41$4.66$19.2$19.1$0.06
2014Detailed filing. Detailed filing data is available for this year.$6.96$2.37$4.60$19.2$19.2$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.84$2.35$4.49$19.2
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.05$2.03$4.02$17.2
2011Summary only. Only limited summary data is available for this year.$5.68$1.84$3.84$16.3$15.9$0.39
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 13, 2025
Return Version
2023v6.0
Gross Receipts
$28,197,835
Mission and Program Overview

Mission

To support vulnerable children and families in need of stability, safety, and wellbeing in their communities.

To support vulnerable children and families in need of stability, safety, and wellbeing.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$7,860,808$8,739,323▲ $878,515
Pledges and Grants Receivable$3,202,724$3,893,113▲ $690,389
Accounts Receivable$1,634,045$1,356,690▼ $277,355
Prepaid Expenses and Deferred Charges$472,975$566,566▲ $93,591
Land, Buildings, and Equipment, Net$90,364$86,861▼ $3,503
Cash and Non-Interest-Bearing Accounts$16,638$69,539▲ $52,901
Total Assets$32,176,057$34,698,221▲ $2,522,164
Other Assets Total$18,898,503$19,986,129▲ $1,087,626
Liabilities
Other Liabilities$18,268,151$19,401,158▲ $1,133,007
Accounts Payable and Accrued Expenses$5,722,928$6,880,281▲ $1,157,353
Deferred Revenue$709,614$52,280▼ $657,334
Escrow Account Liability$20,624$50,408▲ $29,784
Total Liabilities$24,721,317$26,384,127▲ $1,662,810
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$7,423,740$8,283,094▲ $859,354
Net Assets With Donor Restrictions$31,000$31,000→ $0
Total Net Assets Fund Balance$7,454,740$8,314,094▲ $859,354
Total Liabilities and Net Assets / Fund Balance$32,176,057$34,698,221▲ $2,522,164

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$81,445$44,934$126,379
Equipment$5,416$84,667$90,083
Other Assets Org$14,801,897--
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Craig BartonChief Program OfficerFT$170,234$92,030$262,264
Martha DuarteChief Financial OfficerFT$152,105$81,069$233,174
Marsha Lewis-akyeemChief Executive OfficerFT$209,645$5,500$215,145
Patricia HodgesRegional DirectorFT$135,639$28,000$163,639
Beverly JohnsonChief Operations OfficerFT$138,437$23,013$161,450
Rita WashingtonProgram DirectorFT$144,823$8,326$153,149
Barbara Osburg-trahanProgram DirectorFT$127,484$22,859$150,343
Tamara ReyesProgram DirectorFT$124,615$13,402$138,017
Nicole PerezProgram DirectorFT$120,863$9,025$129,888

Board Members and Trustees

NameTitle
Nathan LipkinBoard President
Inverleith FruciBoard Vice President
Adam ReinerBoard Member
Ayushi GummadiBoard Member
Elizabeth ArbuckleBoard Member
Jeffrey FordBoard Member
Julio FloresBoard Member
Nancy LelicoffBoard Member
Patricia SweattBoard Member
Rohan BafnaBoard Member
Don RathBoard Member Through 12/2023
Scott StaubBoard Secretary Start 12/2023
Maurice MitchellBoard Secretary Through 12/2023
Peter WentworthBoard Treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Varsity TechnologiesIt Managed ServicesPO BOX 31352, San Francisco, CA 94131$595,720
American TelepsychiatryTelehealth Psychiatry Services3808 EL CAMINO AVE 300-136, Sacramento, CA 95821$328,650
Revenue and Support

Revenue Composition

Contributions and Grants
$15,003,838
Program Service Revenue
$12,743,063
Investment Income
$440,109
Other Revenue
$-9,580
All Other Contributions
$234,670
Change in Net Assets
$796,217

Audited Revenue Reconciliation

Revenue per Audited Statements
$28,197,835
Revenue Not Reported on Financial Statements
$-20,405
Revenue Not Reported on Form 990
$63,137
Other Revenue Adjustments
$-20,405
Total Revenue per Audited Statements
$28,260,972
Total Revenue per Form 990
$28,177,430
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$14,801,156
Other Expenses$12,580,057
Total Fundraising Expense$165,197
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$9,477,234$1,510,875$116,206$11,104,315
Occupancy$1,452,294$336,416$11,835$1,800,545
Other Employee Benefits$1,420,189$255,198$17,146$1,692,533
Payroll Taxes$794,980$149,945$9,336$954,261
Current Officers, Directors, Trustees, and Key Employees$477,500$394,532-$872,032
All Other Expenses$647,148$123,240$515$770,903
Travel$518,842$16,101$375$535,318
Information Technology-$454,778-$454,778
Insurance$114,180$115,093-$229,273
Other Expenses$203,221$2,310$0$205,531
Pension Plan Contributions$160,709$15,193$2,113$178,015
Office Expenses$106,262$24,615$866$131,743
Advertising$47,101$535$4,620$52,256
Fees for Services Accounting-$35,700-$35,700
Fees for Services Other-$34,788-$34,788
Depreciation Depletion$6,896$9,681-$16,577
Total Functional Expenses$23,623,684$3,592,332$165,197$27,381,213

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$27,401,618
Expenses per Audited Statements$27,381,213
Total Expenses per Form 990$27,381,213
Expenses Not Reported on Form 990$20,405
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$20,405
Fundraising Gross Income$7,600
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$42,224$7,600$12,805$-5,205
Total Events$42,224$7,600$20,405$-12,805
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Litigation$14,801,897
Operating Lease Liabilities$2,533,268
Deferred Compensation Liability$1,632,704
Unemployment Claims$433,289
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The form 990 is prepared by an independent tax accountant in conjunction with the organization's accounting and finance department. A draft form 990 is then reviewed by the cfo; adjustments are made, as necessary. The form 990 is then reviewed by the audit committee of the board of directors; thereafter, a complete copy of the form 990 is then distributed to all voting members of the board of directors for review and comment prior to filing with the internal revenue service.”

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

“Directors, officers, and key employees are required to disclose to afs any personal interest which they may have in any matter pending before afs; further, in connection with any afs financial transaction in which a director, officer, or key employee might have a conflict, the conflicted individual shall not participate in the decision on such matter, which must be made and/or ratified by disinterested members of the board of directors.”

Form 990, Part VI, Section B, Line 15

“The board of directors sets compensation annually for all officers and key employees (consistent with the nonprofit integrity act of 2004) utilizing comparable data from similarly situated employees in similar organizations.”

Form 990, Part VI, Section C, Line 19

“The governing documents, conflict of interest policy, and financial statements are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Alternative Family Services Inc
EIN
94-2427088
Phone
7075767700
Address
131B STONY CIRCLE 1200, SANTA ROSA, CA 95401

Signing Officer

Name
Marsha Lewis-akyeem
Title
CEO
Phone
7075767700
Signed
2025-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Marsha Lewis-akyeem
Formed
1977
Legal Domicile
CA
Voting Board Members
13
Independent Board Members
12
Employees
242
Volunteers
14

Preparer

Firm
Moss Adams Llp
Address
101 SECOND STREET SUITE 900, SAN FRANCISCO, CA 94105
Preparer
Michael Lumsden
Phone
4159561500
Supplemental Narrative

Financial Statement Notes

PART IV, LINE 2B:

“The organization requires youth in its marin thp+ program to pay a portion of their monthly rent to afs; when youths graduate from the program, afs disburses balances accumulated to the youths as "seed" money for securing and furnishing new housing (subject to program costs).”

PART X, LINE 2:

“Accounting principles generally accepted in the united states ("u.s. Gaap") provide accounting and disclosure guidance about positions taken by an organization in its tax returns that might be uncertain. Management has considered its tax positions and believes that all of the positions taken in afs's federal and state exempt organization and business income returns are more likely than not to be sustained upon examination.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Fundraising event expenses -20,405.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Fundraising event expenses 20,405.”

Raw XML AppendixShowing 400 of 816 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Desc0ALTERNATIVE FAMILY SERVICES, INC. (AFS), IS A NONPROFIT ORGANIZATION FOUNDED IN 1978. AFS RECEIVES ITS PRIMARY FUNDING FROM COUNTY GOVERNMENTS. LICENSED BY THE CALIFORNIA DEPARTMENT OF SOCIAL SERVICES AS A FOSTER FAMILY AGENCY, AFS PROVIDES THERAPEUTIC FOSTER CARE FOR CHILDREN IN A VARIETY OF FORMATS INCLUDING SHORT-TERM SHELTER CARE, LONG-TERM FOSTER CARE, INTENSIVE TREATMENT FOSTER CARE, AND FOSTER CARE FOR CHILDREN WITH DEVELOPMENTAL DISABILITIES. AFS IS ALSO LICENSED BY THE CALIFORNIA DEPARTMENT OF SOCIAL SERVICES AS AN ADOPTION AGENCY. IT HELPS FOSTER PARENTS LEGALLY ADOPT THEIR FOSTER CHILDREN. ADDITIONALLY, AFS OPERATES INDEPENDENT LIVING SKILLS PROGRAMS TO PREPARE OLDER FOSTER YOUTH FOR EMANCIPATION IN MARIN COUNTY AS WELL AS A PROGRAM THAT OFFERS HOUSING AND OTHER SUPPORTS TO FORMER FOSTER YOUTH IN MARIN COUNTY.
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