Civic Intelligence

Alternative Learning Center Inc

990 • Fiscal year 2023 • EIN 94-3257408

Jan 01, 2023 to Dec 31, 2023 • Filed on Aug 29, 2024

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

88th percentile

0.65x

Higher debt load relative to assets than 88% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

77th percentile

0.40x

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

83rd percentile

33%

Higher net margin than 83% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

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.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2022 to 2023

Revenue Growth

76th percentile

33%

Faster revenue growth than 76% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$2,494,942

Up $2,956,558 (+640%) from 2022

Net Assets

Up

$869,413

Up $1,331,029 (+288%) from 2022

Liabilities

Up

$1,625,529

Up $1,625,529 from 2022

Revenue

Up

$4,082,016

Up $1,002,040 (+33%) from 2022

Expenses

Down

$2,750,987

Down $230,981 (-7.7%) from 2022

Net Income

Up

$1,331,029

Up $1,233,021 (+1258%) from 2022

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

2023

Assets$2,494,942
Liabilities$1,625,529
Net Assets$869,413

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

2023

Revenue$4,082,016
Expenses$2,750,987
Net Income$1,331,029
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Aug 29, 2024
Return Version
2023v5.1
Gross Receipts
$4,082,016
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-$1,997,619-
Land, Buildings, and Equipment, Net$-88,801$483,041▲ $571,842
Accounts Receivable-$24,859-
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-$0-
Total Assets$-461,616$2,494,942▲ $2,956,558
Other Assets Total$-372,815$-10,577▲ $362,238
Liabilities
Other Liabilities-$1,530,963-
Accounts Payable and Accrued Expenses-$94,566-
Total Liabilities$0$1,625,529▲ $1,625,529
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-461,616$869,413▲ $1,331,029
Total Net Assets Fund Balance$-461,616$869,413▲ $1,331,029
Total Liabilities and Net Assets / Fund Balance$-461,616$2,494,942▲ $2,956,558

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$626,880$-512,093$114,787
Leasehold Improvements$-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
$0
Program Service Revenue
$4,082,016
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$1,331,029
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,083,309
Other Expenses$667,678
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,572,347$393,087-$1,965,434
All Other Expenses$147,377$36,841-$184,218
Payroll Taxes$62,210$15,552-$77,762
Other Expenses$40,000$10,000-$50,000
Insurance$27,079$6,770-$33,849
Fees for Services Accounting$26,768$6,692-$33,460
Other Employee Benefits$17,131$4,283-$21,414
Pension Plan Contributions$10,898$2,724-$13,622
Fees for Services Other$8,715$2,179-$10,894
Office Expenses$6,974$1,744-$8,718
Current Officers, Directors, Trustees, and Key Employees$5,077--$5,077
Advertising$280$70-$350
Total Functional Expenses$2,201,807$549,180$0$2,750,987
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$1,530,963
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
2024-08-29
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/PYRevenuesLessExpensesAmt098008
IRS990/PYSalariesCompEmpBnftPaidAmt02128238
IRS990/PYTotalExpensesAmt02981968
IRS990/PYTotalRevenueAmt03079976
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt02791887
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt02521299
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IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0-143839
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0143839
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0626880
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0-512093
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0114787
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IRS990ScheduleD/TotalLiabilityAmt01530963
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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, 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/TotalFunctionalExpensesGrp/ProgramServicesAmt02201807
IRS990/TotalFunctionalExpensesGrp/TotalAmt02750987
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IRS990/TotalLiabilitiesEOYAmt01625529
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IRS990/TotalProgramServiceRevenueAmt04082016
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt04082016
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt04082016
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02494942
IRS990/TravelGrp/TotalAmt00
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02738 73rd AVE
IRS990/USAddress/CityNm0OAKLAND
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd094605
IRS990/VotingMembersGoverningBodyCnt05
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IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReasonableCauseExplanation/ExplanationTxt0Franchise Tax Board erroniously notified Tax payer that their exempt status had been revoked. After IRS investigated the issue they replied August 21, 2024 (0437974131)that our tax-exempt status is active and has been since April 1998. This is the reason we are filing late. Please abate any penalties for late filing.
ReturnHeader/BuildTS02024-08-08 14:25:15Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ALICE SOARD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President & CEO
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-08-29
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/ReturnTs02024-08-29T16:25:28-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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