Keeping at-risk youth out of jail, in school, healthy and drug free through education, counseling, and mentoring.

501(c)(3) charity; gifts are tax-deductible.
76¢ of each $1 spent went to programs.
$271K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $33K a year · 1% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
76%
of spending
Looks good: 76% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$271K
to officers and key staff · 14% of spending
Looks good: pay to officers and key staff is 14% of spending; 15% or less.
Pt VII · Sec A
11 mo
of spending, in cash
Looks good: 10.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $24K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$1.3M
30% of total assets
Looks good: liabilities are 30% of assets; 50% or less.
Pt X · Ln 26
Independent board members
44
of 44 voting members
Looks good: 44 of 44 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.1M
-3% vs prior year
Spent
$2.0M
To programs
76%
Net assets
$3.1M
By yearFY2020–FY2024
Revenue
$2.1M
FY2021▼ -3%
Tap a bar for its year
Revenue by fiscal year
FY2020$2.2M
FY2021$2.1M
FY2022$2.2M
FY2023$2.2M
FY2024$2.5M
Expenses
$2.0M
FY2021+0.1%
Tap a bar for its year
Expenses by fiscal year
FY2020$2.0M
FY2021$2.0M
FY2022$2.1M
FY2023$2.5M
FY2024$2.5M
Net assets
$3.1M
FY2021▲ +6%
Tap a bar for its year
Net assets by fiscal year
FY2020$3.0M
FY2021$3.1M
FY2022$3.2M
FY2023$2.9M
FY2024$2.9M

From the FY2021 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Dec 1981.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

76 cents of each dollar spent went to programs.

Program services 76% · $1.5M Management & general 7% · $134K Fundraising 17% · $332K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

46 people listed on the 990; $271K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$157,366Pt VII · Sec A
Director of Development
$113,525Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Manuel Gutierrez’s $108K as Director of Program Strategy is at the 32nd percentile of top reported officer pay among 1147 $1–10M crime & legal nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 6 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Karen Ruan—$199,299$163,625$157,366$163,770
Marisol Parand——$120,889$113,525—
Manuel Gutierrez$107,700————
Laura Marcum$107,109————
Martha Madrid$101,753————
Nancy Garcia$100,550————

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Orange County Bar Foundation executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Helps at-risk youth stay in school, healthy, and drug-free through education and support.

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Provided by the organization

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3 programs · $1.5M · in their own filed words · FY2021
01

Academic and Career Development

targets Latina high school juniors and seniors from the City of Santa Ana who are interested in entering college but need assistance due to academics, cultural and gender barriers and limited financial resources.

$632Kprogram expense
02

Juvenile Crime Prevention/Substance Abuse Intervention

shortstop, program shortstop, are taught by volunteer attorneys and legal professionals to approximately 1,600 youths and their families. Stop short of addiction: An intensive program designed to specifically address the needs of first-time juvenile offenders arrested for criminal offenses as well as those having drug abuse problems.

$541Kprogram expense
03

Health Education

provides health education groups with risk education services to Latina mothers combined with family counseling to improve family functioning. Also provides comprehensive sexual health education for Latina youth via evidence-based program models.

$324Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2025

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$2.1M
Ln 12
Gifts and grantsLn 1h$2.0M
Other incomeLn 4–11$169K
Investment incomeLn 3$6K
Money outPt IX
$2.0M
Ln 25
Programscol B$1.5M
Managementcol C$134K
Fundraisingcol D$332K
Owns and owesPt X
$3.1M
net assets · Ln 32
Cash and savingsLn 1–2$1.7M
Total assetsLn 16$4.5M
LiabilitiesLn 26$1.3M
PeoplePt VI, VII
46
listed · VII A
PaidVII A2
Voting boardVI 1a44
IndependentVI 1b44
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2.0M
Government grantsLn 1e$836K
Investment incomeLn 3$6K
Other incomeLn 4–11$169K
Total revenueLn 12$2.1M
Assets in detailPt X, end of year
CashLn 1$1.7M
Cash and savings togetherLn 1–2$1.7M
Land, buildings, equipmentLn 10c$2.0M
Other assetsLn 15$357K
Total assetsLn 16$4.5M
LiabilitiesLn 26$1.3M
Net assetsLn 32$3.1M
OperationsPt I, VI
EmployeesI 526
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$1.4M$1.7M
Land, buildings, equipmentLn 10c$2.0M$2.0M
Total assetsLn 16$4.2M$4.5M
LiabilitiesLn 26$1.3M$1.3M
Net assetsLn 32$3.0M$3.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$271K$176K$39K$55K
Other salaries and wagesLn 7$900K$693K$45K$161K
Pension plan contributionsLn 8$40K$31K$3K$7K
Other employee benefitsLn 9$94K$71K$7K$16K
Payroll taxesLn 10$82K$62K$6K$14K
Accounting feesLn 11c$31K$27K$648$3K
Other fees for servicesLn 11g$11K$1K$2K$7K
Advertising and promotionLn 12$5K$488$19$4K
Office expensesLn 13$10K$8K$382$940
Information technologyLn 14$27K$22K$2K$4K
OccupancyLn 16$53K$47K$1K$5K
TravelLn 17$1K$559$110$741
Conferences, conventions and meetingsLn 19$5K$3K$2K$80
InterestLn 20$44K$37K$3K$4K
Depreciation, depletion and amortizationLn 22$66K$45K$9K$12K
InsuranceLn 23$9K$7K$614$857
Other expenses (24a–d)Ln 24$218K$186K$120$32K
All other expensesLn 24e$97K$78K$12K$6K
Total functional expensesLn 25$2.0M$1.5M$134K$332K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $2.5M$2.5M−$48K$2.9M 990 PDF
FY2023 $2.2M$2.5M−$273K$2.9M 990 PDF
FY2022 $2.2M$2.1M$48K$3.2M 990 PDF
FY2021 Viewing $2.1M$2.0M$183K$3.1M 990 PDF
FY2020 $2.2M$2.0M$253K$3.0M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support J · Pay O · Explanations
See the full FY2021 990 (6 parts)
Part I · Summary $2,146,192 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,968,488$1,971,118
I-9 Program service revenuePrior year $3,365$0
I-10 Investment incomePrior year $940$5,871
I-11 Other revenuePrior year $240,926$169,203
I-12 Total revenuePrior year $2,213,719$2,146,192
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $1,312,131$1,386,524
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $649,079$576,721
I-18 Total expensesPrior year $1,961,210$1,963,245
I-19 Revenue less expensesPrior year $252,509$182,947
Part VI · Governance 44 of 44 board members independent, no flags
VI-1a Voting members of the governing body44
VI-1b Independent voting members44
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $2,146,192 across 6 lines filed
VIII-1e Government grants$836,162
VIII-1f All other contributions, gifts and grants$1,134,956
VIII-1h Total contributions, gifts and grants$1,971,118
VIII-3 Investment incomeExcluded from tax $5,871$5,871
VIII-8 Net income from fundraising eventsExcluded from tax $169,203$169,203
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $175,074$2,146,192
Part IX · Statement of functional expenses $1,963,245 across 18 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $176,184 · Management $39,342 · Fundraising $55,365$270,891
IX-7 Other salaries and wagesPrograms $693,350 · Management $45,306 · Fundraising $161,063$899,719
IX-8 Pension plan contributionsPrograms $30,652 · Management $2,823 · Fundraising $6,856$40,331
IX-9 Other employee benefitsPrograms $71,314 · Management $6,568 · Fundraising $15,952$93,834
IX-10 Payroll taxesPrograms $62,129 · Management $5,723 · Fundraising $13,897$81,749
IX-11c Accounting feesPrograms $27,312 · Management $648 · Fundraising $2,646$30,606
IX-11g Other fees for servicesPrograms $1,330 · Management $2,349 · Fundraising $6,910$10,589
IX-12 Advertising and promotionPrograms $488 · Management $19 · Fundraising $4,211$4,718
IX-13 Office expensesPrograms $8,418 · Management $382 · Fundraising $940$9,740
IX-14 Information technologyPrograms $21,549 · Management $1,551 · Fundraising $3,972$27,072
IX-16 OccupancyPrograms $47,301 · Management $1,344 · Fundraising $4,827$53,472
IX-17 TravelPrograms $559 · Management $110 · Fundraising $741$1,410
IX-19 Conferences, conventions and meetingsPrograms $2,947 · Management $2,329 · Fundraising $80$5,356
IX-20 InterestPrograms $36,969 · Management $3,410 · Fundraising $3,962$44,341
IX-22 Depreciation, depletion and amortizationPrograms $44,746 · Management $9,190 · Fundraising $11,612$65,548
IX-23 InsurancePrograms $7,150 · Management $614 · Fundraising $857$8,621
IX-24 Other expenses (24a–d)Programs $186,435 · Management $120 · Fundraising $31,929$218,484
IX-24e All other expensesPrograms $77,921 · Management $12,422 · Fundraising $6,421$96,764
IX-25 Total functional expensesPrograms $1,496,754 · Management $134,250 · Fundraising $332,241$1,963,245
Part X · Balance sheet $4,480,043 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $1,401,047$1,734,647
X-3 Pledges and grants receivableStart of year $125,795$380,740
X-4 Accounts receivableStart of year $85,894$0
X-8 Inventories for sale or useStart of year $23,356$23,356
X-9 Prepaid expenses and deferred chargesStart of year $17,186$21,103
X-10c Land, buildings and equipment, netStart of year $2,034,644$1,963,285
X-15 Other assetsStart of year $532,287$356,912
X-16 Total assetsStart of year $4,220,209$4,480,043
X-17 Accounts payable and accrued expensesStart of year $117,379$140,561
X-19 Deferred revenueStart of year $119,955$105,365
X-26 Total liabilitiesStart of year $1,256,354$1,333,241
X-27 Net assets without donor restrictionsStart of year $2,359,965$2,672,425
X-28 Net assets with donor restrictionsStart of year $603,890$474,377
X-32 Total net assets or fund balancesStart of year $2,963,855$3,146,802
X-33 Total liabilities and net assetsStart of year $4,220,209$4,480,043
Part XI · Reconciliation of net assets $3,146,802 net assets at year end
XI-1 Total revenue$2,146,192
XI-2 Total expenses$1,963,245
XI-3 Revenue less expenses$182,947
XI-4 Net assets at start of year$2,963,855
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$3,146,802

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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