Civic Intelligence

Alternative Learning Center Inc

EIN 94-3257408 • 501(c)3 • Oakland, CA

Profile

The mission is to train clients to learn to care for themselves indepedanly and to learn everyday skills on how to maintain their housekeeping,shopping,how to cook and to care for their children independanly and how to have a social life and to participate with the people in their communities

2738 73rd AVEOakland, CA 94605

n/A

Siviq Scores

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

Liabilities / Assets

81st percentile

0.46x

Higher debt load relative to assets than 81% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

79th percentile

0.44x

Higher debt load relative to revenue than 79% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

80th percentile

30%

Higher net margin than 80% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

90th percentile

49%

Faster asset growth than 90% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

28th percentile

-5.8%

Faster revenue growth than 28% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$3,722,644

Up $1,227,702 (+49%) from 2023

Liabilities

Up

$1,695,486

Up $69,957 (+4.3%) from 2023

Net Assets

Up

$2,027,158

Up $1,157,745 (+133%) from 2023

Revenue

Down

$3,845,681

Down $236,335 (-5.8%) from 2023

Expenses

Down

$2,687,936

Down $63,051 (-2.3%) from 2023

Net Income

Down

$1,157,745

Down $173,284 (-13%) from 2023

Trend Graphs

Balance Sheet Trend

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

$4.0M$2.0M$0-$2.0MAssets 2011: $427,006Liabilities 2011: $91,359Net Assets 2011: $335,6472011Assets 2012: $532,182Liabilities 2012: $293,233Net Assets 2012: $238,9492012Assets 2013: $422,647Liabilities 2013: $598,863Net Assets 2013: -$176,2162013Assets 2014: $1,018,386Liabilities 2014: $148,643Net Assets 2014: $869,7432014Assets 2015: $708,279Liabilities 2015: $237,073Net Assets 2015: $471,2062015Assets 2017: $710,675Liabilities 2017: $1,019,295Net Assets 2017: -$308,6202017Assets 2019: $1,790,930Liabilities 2019: $1,790,930Net Assets 2019: $02019Assets 2020: $1,680,872Liabilities 2020: $2,240,496Net Assets 2020: -$559,6242020Assets 2021: $1,652,544Liabilities 2021: $2,212,168Net Assets 2021: -$559,6242021Assets 2022: -$461,616Liabilities 2022: $0Net Assets 2022: -$461,6162022Assets 2023: $2,494,942Liabilities 2023: $1,625,529Net Assets 2023: $869,4132023Assets 2024: $3,722,644Liabilities 2024: $1,695,486Net Assets 2024: $2,027,1582024

Highlighted filing

2024

Assets$3,722,644
Liabilities$1,695,486
Net Assets$2,027,158

Operations Trend

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

$5.0M$0-$5.0MExpenses 2011: $3,492,2762011Expenses 2012: $3,215,0522012Revenue 2013: $4,549,223Expenses 2013: $4,174,038Net Income 2013: $375,1852013Revenue 2014: $4,833,546Expenses 2014: $4,235,635Net Income 2014: $597,9112014Revenue 2015: $4,259,005Expenses 2015: $4,319,645Net Income 2015: -$60,6402015Revenue 2017: $3,904,735Expenses 2017: $3,371,443Net Income 2017: $533,2922017Revenue 2019: $0Expenses 2019: $3,972,552Net Income 2019: -$3,972,5522019Revenue 2020: $2,521,299Expenses 2020: $3,080,923Net Income 2020: -$559,6242020Revenue 2021: $3,088,139Expenses 2021: $3,088,139Net Income 2021: $02021Revenue 2022: $3,079,976Expenses 2022: $2,981,968Net Income 2022: $98,0082022Revenue 2023: $4,082,016Expenses 2023: $2,750,987Net Income 2023: $1,331,0292023Revenue 2024: $3,845,681Expenses 2024: $2,687,936Net Income 2024: $1,157,7452024

Highlighted filing

2024

Revenue$3,845,681
Expenses$2,687,936
Net Income$1,157,745

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 25, 2025
Return Version
2024v5.1
Gross Receipts
$3,845,681
Mission and Program Overview

Mission

The mission is to train clients to learn to care for themselves indepedanly and to learn everyday skills on how to maintain their housekeeping,shopping,how to cook and to care for their children independanly and how to have a social life and to participate with the people in their communities

The mission is to train clients to learn to care for themselves independly and to learn everyday skills on how to maintain their house keeping, shopping, cooking, and parenting skills.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,853,780$2,351,602▲ $497,822
Land, Buildings, and Equipment, Net$626,880$1,226,905▲ $600,025
Accounts Receivable$24,859$154,714▲ $129,855
Cash and Non-Interest-Bearing Accounts-$0-
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-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$2,494,942$3,722,644▲ $1,227,702
Other Assets Total$-10,577$-10,577→ $0
Liabilities
Other Liabilities$1,530,963$1,600,920▲ $69,957
Accounts Payable and Accrued Expenses$94,566$94,566→ $0
Total Liabilities$1,625,529$1,695,486▲ $69,957
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$869,413$2,027,158▲ $1,157,745
Total Net Assets Fund Balance$869,413$2,027,158▲ $1,157,745
Total Liabilities and Net Assets / Fund Balance$2,494,942$3,722,644▲ $1,227,702

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$498,049$616$498,665
Other Land Buildings$728,856$-613,453$115,403
Compensation and Service Providers

Board Members and Trustees

NameTitle
Alice SoardPresident & CEO
FRANK McCAFFERYDirector
Moses AbioyeDirector
Minette WoodSecretary
Jeane WhitleyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,845,681
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$1,157,745
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,941,021
Other Expenses$746,915
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,537,862$384,465-$1,922,327
All Other Expenses$162,313$40,577-$202,890
Fees for Services Other$72,833$18,207-$91,040
Other Expenses$32,858$8,215-$41,073
Insurance$30,479$7,620-$38,099
Payment Travel Entrtnmnt Publicly Ofcl$27,840$6,960-$34,800
Pension Plan Contributions$13,822$3,456-$17,278
Office Expenses$3,878$970-$4,848
Payroll Taxes$1,133$283-$1,416
Advertising$782$196-$978
Total Functional Expenses$2,150,349$537,587$0$2,687,936
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
Other Liabilities$1,600,920
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
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

Audit Committee reviews and approves before filing.

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

Disclosures are done during yearly evaluations

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

The Board of Director's Committee on executive compensation conducts an annual performance review of our Chief Executive Officers and our Chief Financial Officer. In setting compensation increases over 5%, the Board is to be guided by the nonprofit integrity act of 2004 which was effective January 1, 2005. The Act provides for review and approval by the Board of Directors of non profit corporations regarding the compensation paid to the Chief Executive Officer and the Chief Financial Officer of the charitable organization. It provides the compensation, including benefits of two offices shall be reviewed and approved by the Board of Directors or an authorized committee of a charitable organization. The standard of review is to be determined whether the compensation is just and reasonable. In setting the current compensation of both positions the Board in making its determination of reasonableness reviewed relevant comparables in compensation according to job classifications, experience, size of organizations and other relevant elements. It consulted compensation survey data for both positions from the 18th, 2005 edition of Abbott Langer and Associates, Inc. publication of "Compensation of Non Profit Corporations in California". It also reviewed companies of both positions from the County of Santa Clara Public Defenders Office. Finally it received the 2004 salary survey conducted by Mr. John O'Toole from the National Center for Youth in Law in Oakland, CA.

Form 990, Part VI, Section C, Line 19

All of our public documents are subject to availability to the public upon request. A notice of availability of public documents is prominately posted in the lobby area of our office.

Filing and Contact Details

Filer

Filer Name
Alternative Learning Center Inc
EIN
94-3257408
Phone
5105629694
Address
2738 73rd AVE, OAKLAND, CA 94605

Signing Officer

Name
Alice Soard
Title
President & CEO
Signed
2025-04-25
Discuss with paid preparer
Yes

Organization Details

Formed
1999
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
0

Preparer

Firm
California Tax Service
Address
39077 MOUNT VERNON AVE, FREMONT, CA 94538
Preparer
Charles Swan
Phone
5107956677
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt32108634
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01735291
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt13
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt21753
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt32108634
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IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/ManagementAndGeneralAmt06960
IRS990/PymtTravelEntrtnmntPubOfclGrp/ProgramServicesAmt027840
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt034800
IRS990/PYOtherExpensesAmt0667678
IRS990/PYProgramServiceRevenueAmt04082016
IRS990/PYRevenuesLessExpensesAmt01331029
IRS990/PYSalariesCompEmpBnftPaidAmt02083309
IRS990/PYTotalExpensesAmt02750987
IRS990/PYTotalRevenueAmt04082016
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IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt01157745
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01853780
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02351602
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt03079976
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt02791887
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt02521299
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt08393162
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
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IRS990ScheduleA/PublicSupportCY170Pct00.00000
IRS990ScheduleA/PublicSupportTotal170Amt08393162
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt03079976
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt02791887
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt02521299
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt08393162
IRS990ScheduleA/TotalSupportAmt08393162
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0498049
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0616
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0498665
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0728856
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0-613453
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0115403
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01600920
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Other Liabilities
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01226905
IRS990ScheduleD/TotalLiabilityAmt01600920
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Audit Committee reviews and approves before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Disclosures are done during yearly evaluations
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Board of Director's Committee on executive compensation conducts an annual performance review of our Chief Executive Officers and our Chief Financial Officer. In setting compensation increases over 5%, the Board is to be guided by the nonprofit integrity act of 2004 which was effective January 1, 2005. The Act provides for review and approval by the Board of Directors of non profit corporations regarding the compensation paid to the Chief Executive Officer and the Chief Financial Officer of the charitable organization. It provides the compensation, including benefits of two offices shall be reviewed and approved by the Board of Directors or an authorized committee of a charitable organization. The standard of review is to be determined whether the compensation is just and reasonable. In setting the current compensation of both positions the Board in making its determination of reasonableness reviewed relevant comparables in compensation according to job classifications, experience, size of organizations and other relevant elements. It consulted compensation survey data for both positions from the 18th, 2005 edition of Abbott Langer and Associates, Inc. publication of "Compensation of Non Profit Corporations in California". It also reviewed companies of both positions from the County of Santa Clara Public Defenders Office. Finally it received the 2004 salary survey conducted by Mr. John O'Toole from the National Center for Youth in Law in Oakland, CA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3All of our public documents are subject to availability to the public upon request. A notice of availability of public documents is prominately posted in the lobby area of our 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 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
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IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02494942
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IRS990/TotalAssetsGrp/BOYAmt02494942
IRS990/TotalAssetsGrp/EOYAmt03722644
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IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0537587
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02150349
IRS990/TotalFunctionalExpensesGrp/TotalAmt02687936
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01625529
IRS990/TotalLiabilitiesEOYAmt01695486
IRS990/TotalLiabilitiesGrp/BOYAmt01625529
IRS990/TotalLiabilitiesGrp/EOYAmt01695486
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0869413
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02027158
IRS990/TotalProgramServiceExpensesAmt02150349
IRS990/TotalProgramServiceRevenueAmt03845681
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03845681
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03845681
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02494942
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03722644
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02738 73rd AVE
IRS990/USAddress/CityNm0OAKLAND
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd094605
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ALICE SOARD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President & CEO
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ALTERNATIVE LEARNING CENTER INC
ReturnHeader/Filer/BusinessNameControlTxt0ALTE
ReturnHeader/Filer/EIN0943257408
ReturnHeader/Filer/PhoneNum05105629694
ReturnHeader/Filer/USAddress/AddressLine1Txt02738 73rd AVE
ReturnHeader/Filer/USAddress/CityNm0OAKLAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094605
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CALIFORNIA TAX SERVICE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt039077 MOUNT VERNON AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FREMONT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd094538
ReturnHeader/PreparerPersonGrp/PhoneNum05107956677
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHARLES SWAN
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-04-25T14:04:56-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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