Civic Intelligence

Keystone Adult Learning Center

EIN 94-3131675 • 501(c)3 • Pleasanton, CA

Profile

Keystone Adult Learning Center is an adult day care facility licensed by the California State Department of Social Services and a vendorized agency with the Regional Center of the East Bay.

1241 Quarry Lane 145Pleasanton, CA 94566

www.kalc.org

Siviq Scores

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

Liabilities / Assets

76th percentile

0.23x

Higher debt load relative to assets than 76% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

84th percentile

0.38x

Higher debt load relative to revenue than 84% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

34th percentile

-3.0%

Higher net margin than 34% of similar nonprofits.

501(c)3 • $500k-$1M 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

34th percentile

-2.3%

Faster asset growth than 34% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

33rd percentile

-2.7%

Faster revenue growth than 33% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Down

$880,671

Down $20,997 (-2.3%) from 2023

Liabilities

Down

$199,236

Down $44,772 (-18%) from 2023

Net Assets

Up

$681,435

Up $23,775 (+3.6%) from 2023

Revenue

Down

$521,159

Down $14,573 (-2.7%) from 2023

Expenses

Down

$536,559

Down $23,476 (-4.2%) from 2023

Net Income

Up

-$15,400

Up $8,903 (+37%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $270,432Liabilities 2011: $445Net Assets 2011: $269,9872011Assets 2012: $325,986Liabilities 2012: $76Net Assets 2012: $325,9102012Assets 2013: $363,463Liabilities 2013: $0Net Assets 2013: $363,4632013Assets 2014: $373,033Liabilities 2014: $0Net Assets 2014: $373,0332014Assets 2015: $490,033Liabilities 2015: $21Net Assets 2015: $490,0122015Assets 2016: $502,596Liabilities 2016: $258Net Assets 2016: $502,3382016Assets 2017: $514,571Liabilities 2017: $17,360Net Assets 2017: $497,2112017Assets 2018: $510,163Liabilities 2018: $14,259Net Assets 2018: $495,9042018Assets 2019: $505,866Liabilities 2019: $12,508Net Assets 2019: $493,3582019Assets 2020: $611,432Liabilities 2020: $85,897Net Assets 2020: $525,5352020Assets 2021: $652,190Liabilities 2021: $27,229Net Assets 2021: $624,9612021Assets 2022: $935,746Liabilities 2022: $253,783Net Assets 2022: $681,9632022Assets 2023: $901,668Liabilities 2023: $244,008Net Assets 2023: $657,6602023Assets 2024: $880,671Liabilities 2024: $199,236Net Assets 2024: $681,4352024

Highlighted filing

2024

Assets$880,671
Liabilities$199,236
Net Assets$681,435

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $431,304Expenses 2011: $385,577Net Income 2011: $45,7272011Expenses 2012: $372,4622012Revenue 2013: $408,787Expenses 2013: $371,234Net Income 2013: $37,5532013Revenue 2014: $408,945Expenses 2014: $399,375Net Income 2014: $9,5702014Revenue 2015: $503,088Expenses 2015: $386,109Net Income 2015: $116,9792015Revenue 2016: $435,735Expenses 2016: $423,409Net Income 2016: $12,3262016Revenue 2017: $432,746Expenses 2017: $437,873Net Income 2017: -$5,1272017Revenue 2018: $412,277Expenses 2018: $413,584Net Income 2018: -$1,3072018Revenue 2019: $425,549Expenses 2019: $428,095Net Income 2019: -$2,5462019Revenue 2020: $476,801Expenses 2020: $444,624Net Income 2020: $32,1772020Revenue 2021: $539,874Expenses 2021: $440,448Net Income 2021: $99,4262021Revenue 2022: $511,046Expenses 2022: $454,044Net Income 2022: $57,0022022Revenue 2023: $535,732Expenses 2023: $560,035Net Income 2023: -$24,3032023Revenue 2024: $521,159Expenses 2024: $536,559Net Income 2024: -$15,4002024

Highlighted filing

2024

Revenue$521,159
Expenses$536,559
Net Income-$15,400

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.81$1.99$6.81$5.21$5.37$0.15
2023Detailed filing. Detailed filing data is available for this year.$9.02$2.44$6.58$5.36$5.60$0.24
2022Detailed filing. Detailed filing data is available for this year.$9.36$2.54$6.82$5.11$4.54$0.57
2021Detailed filing. Detailed filing data is available for this year.$6.52$0.27$6.25$5.40$4.40$0.99
2020Detailed filing. Detailed filing data is available for this year.$6.11$0.86$5.26$4.77$4.45$0.32
2019Detailed filing. Detailed filing data is available for this year.$5.06$0.13$4.93$4.26$4.28$0.03
2018Detailed filing. Detailed filing data is available for this year.$5.10$0.14$4.96$4.12$4.14$0.01
2017Detailed filing. Detailed filing data is available for this year.$5.15$0.17$4.97$4.33$4.38$0.05
2016Detailed filing. Detailed filing data is available for this year.$5.03$0.00$5.02$4.36$4.23$0.12
2015Detailed filing. Detailed filing data is available for this year.$4.90$0.00$4.90$5.03$3.86$1.17
2014Detailed filing. Detailed filing data is available for this year.$3.73$0.00$3.73$4.09$3.99$0.10
2013Detailed filing. Detailed filing data is available for this year.$3.63$0.00$3.63$4.09$3.71$0.38
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.26$0.00$3.26$3.72
2011Summary only. Only limited summary data is available for this year.$2.70$0.00$2.70$4.31$3.86$0.46
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 4, 2025
Return Version
2024v5.2
Gross Receipts
$521,159
Mission and Program Overview

Mission

Keystone Adult Learning Center is an adult day care facility licensed by the California State Department of Social Services and a vendorized agency with the Regional Center of the East Bay.

Keystone Adult Learning Center provides opportunities for developmentally disabled adults to lead meaningful and active lives within the mainstream of the Tri-Valley community in Northern California.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$432,960$226,373▼ $206,587
Cash and Non-Interest-Bearing Accounts$257,961$80,396▼ $177,565
Accounts Receivable-$34,689-
Prepaid Expenses and Deferred Charges-$4,753-
Land, Buildings, and Equipment, Net$8,968$4,288▼ $4,680
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$901,668$880,671▼ $20,997
Other Assets Total$201,779$530,172▲ $328,393
Liabilities
Other Liabilities$244,008$199,236▼ $44,772
Total Liabilities$244,008$199,236▼ $44,772
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$657,660$681,435▲ $23,775
Total Net Assets Fund Balance$657,660$681,435▲ $23,775
Total Liabilities and Net Assets / Fund Balance$901,668$880,671▼ $20,997

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$4,288$44,474$48,762
Other Assets Org$5,000--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Nancy BrumExec DirectorFT$80,501$4,950$85,451

Board Members and Trustees

NameTitle
Dave HopkinsPresident
Brian GentryVice President
Barbara SlatteryDirector
Jerry GarciaSecretary
Esther BeckerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$18,276
Program Service Revenue
$484,319
Investment Income
$18,564
Other Revenue
$0
All Other Contributions
$18,276
Change in Net Assets
$-15,400

Audited Revenue Reconciliation

Revenue per Audited Statements
$521,159
Total Revenue per Audited Statements
$521,159
Total Revenue per Form 990
$521,159
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$405,767
Other Expenses$130,792
Total Fundraising Expense$25,314
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$204,857$38,411$12,803$256,071
Current Officers, Directors, Trustees, and Key Employees$70,801$13,275$4,425$88,501
Occupancy$42,597$7,987$2,662$53,246
Other Employee Benefits$27,922$5,235$1,745$34,902
Payroll Taxes$21,034$3,944$1,315$26,293
Fees for Services Accounting-$18,657-$18,657
Insurance$9,997$1,874$626$12,497
Other Expenses$4,934$925$308$6,167
Depreciation Depletion$3,744$702$234$4,680
All Other Expenses$1,065--$1,065
Total Functional Expenses$416,648$94,597$25,314$536,559

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$536,559
Total Expenses per Audited Statements$536,559
Total Expenses per Form 990$536,559
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

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
Right of use - lease$155,434
accrued payroll liabilities$43,802
Governance and Compliance

Governance Checklist

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

Governance Explanations

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

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

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

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

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

Members of the board of directors review the compensation of all high-level personnel periodically in accordance with IRS rules and regulations. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries. Every effort is made to ensure that the process is thorough and transparent in accordance with IRS guidelines and the organization's policies and procedures.

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

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

Form 990, Part VI, Section C, Line 18

Tax returns are available from the organization's office in Pleasanton, California.

Form 990, Part VI, Section C, Line 19

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

Filing and Contact Details

Filer

Filer Name
Keystone Adult Learning Center
EIN
94-3131675
Phone
9254845330
Address
1241 QUARRY LANE 145, PLEASANTON, CA 94566

Signing Officer

Name
Nancy Brum
Title
Executive Director
Phone
9254845330
Signed
2025-09-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nancy Brum
Formed
1990
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
10
Volunteers
6

Preparer

Firm
Regalia Berger & Berger Cpas
Address
103 TOWN COUNTRY DR STE K, DANVILLE, CA 94526
Preparer
Rachel Berger
Phone
9253140390
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

Income TaxesFinancial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, Keystone is required to report information regarding its exposure to various tax positions taken by the organization and requires a two-step process that separates recognition from measurement. The first step is determining whether a tax position has met the recognition threshold; the second step is measuring a tax position that meets the recognition threshold. Management believes that Keystone has adequately evaluated its current tax positions and has concluded that as of December 31, 2024, Keystone does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.Keystone has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and Section 23701d of the California Revenue and Taxation Code. This exemption is subject to periodic review by the federal and state taxing authorities and management is confident that the organization continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. Keystone may periodically receive unrelated business income requiring the organization to file separate tax returns under federal and state statutes. Under such conditions, Keystone calculates and accrues the applicable taxes payable.

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IRS990/ProgSrvcAccomActy2Grp/Desc0Keystone Adult Learning Center was established on September 1, 1989. Chuck and Cathy Valente, parents of two disabled children, recognized a critically important need in eastern Alameda County for social services for adults with severe developmental disabilities. Through their hard work and unrelenting vision and with the help of other dedicated community members, the Valentes received a grant from the cities of Livermore and Pleasanton to establish what would become Keystone Adult Learning Center. Keystone Adult Learning Center is an adult day care facility licensed by the California State Department of Social Services and a vendorized agency with the Regional Center of the East Bay.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Income TaxesFinancial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, Keystone is required to report information regarding its exposure to various tax positions taken by the organization and requires a two-step process that separates recognition from measurement. The first step is determining whether a tax position has met the recognition threshold; the second step is measuring a tax position that meets the recognition threshold. Management believes that Keystone has adequately evaluated its current tax positions and has concluded that as of December 31, 2024, Keystone does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.Keystone has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and Section 23701d of the California Revenue and Taxation Code. This exemption is subject to periodic review by the federal and state taxing authorities and management is confident that the organization continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. Keystone may periodically receive unrelated business income requiring the organization to file separate tax returns under federal and state statutes. Under such conditions, Keystone calculates and accrues the applicable taxes payable.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 is prepared by an outside tax professional. The form is then reviewed by the organization's management. After a full review, the final version of the tax return is provided to all members of the organization's voting body. A representative of management authorizes the final form 990 which is then e-filed with the internal revenue service.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Members of the Board of Directors review all potential conflicts of interest periodically. Top management and all Board members are required to disclose potential conflicts and any related party affiliations. The organization seeks full transparency on all relationships. Any potential conflicts (in fact or appearance) are discussed openly and resolved in accordance with the organization's policies and procedures.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Members of the board of directors review the compensation of all high-level personnel periodically in accordance with IRS rules and regulations. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries. Every effort is made to ensure that the process is thorough and transparent in accordance with IRS guidelines and the organization's policies and procedures.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Compensation of other personnel and highly compensated employees is reviewed periodically by members of management. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries and all related benefits. All decisions are then documented in personnel files.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Tax returns are available from the organization's office in Pleasanton, California.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5All of the organization's governing documents, financial statements, and other legal filings are maintained in a secure environment and held available for inspection by tax authorities and the general public. Tax returns are posted annually to our website and to www.guidestar.org (where they are available for viewing as electronic copies) and are also available by request from the organization's office.
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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