Civic Intelligence

Alternative Learning Center Inc

990 • Fiscal year 2021 • EIN 94-3257408

Jan 01, 2021 to Dec 31, 2021 • Filed on Jun 14, 2022

2738 73rd AVEOakland, CA 94605

(510) 562-9694

Siviq Scores

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

Liabilities / Assets

96th percentile

1.34x

Higher debt load relative to assets than 96% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

84th percentile

0.72x

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

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

26th percentile

0.0%

Higher net margin than 26% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

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

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

22nd percentile

-1.7%

Faster asset growth than 22% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

60th percentile

22%

Faster revenue growth than 60% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Down

$1,652,544

Down $28,328 (-1.7%) from 2020

Net Assets

Flat

-$559,624

Flat from 2020

Liabilities

Down

$2,212,168

Down $28,328 (-1.3%) from 2020

Revenue

Up

$3,088,139

Up $566,840 (+22%) from 2020

Expenses

Up

$3,088,139

Up $7,216 (+0.2%) from 2020

Net Income

Up

$0

Up $559,624 (+100%) from 2020

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2021

Assets$1,652,544
Liabilities$2,212,168
Net Assets-$559,624

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2021

Revenue$3,088,139
Expenses$3,088,139
Net Income$0
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Jun 14, 2022
Return Version
2021v4.0
Gross Receipts
$3,088,139
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
Cash and Non-Interest-Bearing Accounts$1,680,872$2,146,565▲ $465,693
Savings and Temporary Cash Investments-$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-$0-
Land, Buildings, and Equipment, Net-$-88,801-
Accounts Receivable-$-405,220-
Total Assets$1,680,872$1,652,544▼ $28,328
Other Assets Total-$0-
Liabilities
Other Liabilities$1,437,394$1,980,166▲ $542,772
Grants Payable$559,624--
Accounts Payable and Accrued Expenses$243,478$232,002▼ $11,476
Total Liabilities$2,240,496$2,212,168▼ $28,328
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-559,624$-559,624→ $0
Total Net Assets Fund Balance$-559,624$-559,624→ $0
Total Liabilities and Net Assets / Fund Balance$1,680,872$1,652,544▼ $28,328

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$55,038$59,749$114,787
Leasehold Improvements$-143,839$143,839-
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
$296,252
Program Service Revenue
$2,791,887
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$0
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,031,754
Other Expenses$1,056,385
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,302,642$325,660-$1,628,302
Payroll Taxes$322,762$80,690-$403,452
Fees for Services Other$222,543$22,671-$245,214
All Other Expenses$116,892$29,222-$146,114
Fees for Services Legal$74,400$18,600-$93,000
Other Expenses$32,373$8,093-$40,466
Insurance$6,469$1,617-$8,086
Office Expenses$5,943$1,486-$7,429
Travel$568$142-$710
Total Functional Expenses$2,496,885$591,254$0$3,088,139
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 Liability$727,243
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, Line 11B: Form 990 Review Process

Audit Committee reviews and approves before filing.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Disclosures are done during yearly evaluations

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

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, Line 19: Other Organization Documents Publicly Available

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
2022-06-14
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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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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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, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/USAddress/AddressLine1Txt02738 73rd AVE
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IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd094605
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ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ALICE SOARD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President & CEO
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-06-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ALTERNATIVE LEARNING CENTER INC
ReturnHeader/Filer/BusinessNameControlTxt0ALTE
ReturnHeader/Filer/EIN0943257408
ReturnHeader/Filer/PhoneNum05105629694
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ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094605
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/ReturnTs02022-06-14T16:04:44-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0ALICE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0SOARD
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

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