Sentencing Alternatives Program INC EIN 77-0073093

Sentencing Alternatives Program INC

EIN  77-0073093 Public charity (501(c)(3)) San Jose, CA
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Size
$100K–1M
What they do
Connects offenders with community service projects instead of fines or jail.
Leadership
Monica Gallegos · CEO · $74K
Money in and out
$362K revenue, $337K expenses
Bottom line
70% program efficiency

Connects offenders with community service projects instead of fines or jail. For fiscal year 2025 it reported $362K in revenue, $337K in expenses, and $163K in net assets.Pt I

Where the money goes · FY2025
Total revenue
$362K
Pt VIII · Ln 12
Total expenses
$337K
Pt IX · Ln 25
Net assets
$163K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $26K
Where spending went · Part IX cols B–D
Program services $0.70 Management & general $0.30
Program efficiency
70%
of spending reaches programs0% vs prior filing year
Operating runway
5.7mo
months of highly liquid reserves at operating expense rate▲ +8% vs prior filing year
Surplus margin
+7%
revenue over expenses, this year▼ -48% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Revenue
$362K
FY2025▲ +2%
Expenses
$337K
FY2025▲ +10%
Total assets
$169K
FY2025▲ +21%
Total liabilities
$6K
FY2025▲ +134%
Total revenue
$362K
Pt VIII · Ln 12
Total expenses
$337K
Pt IX · Ln 25
Net assets
$163K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$26K
Total assetsPt X · Ln 16$169K
Program-expense ratioPt IX · col B70%
Voting members of governing bodyPt I · Ln 313
Independent voting membersPt I · Ln 413
Mission & Programs · Part III

Where the work happens

1 program service account for $236K of program spending, described in the organization's own filed words · FY2024.
01

Provided offenders the opportunity to perform unpaid community services as an alternative to a fine AND/OR jail sentence.

$236Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CSentencing Alternatives Program INC
EINHdr · item D77-0073093
Principal addressHdr · item CSan Jose, CA
WebsiteHdr · item Jnone reported
Year of formationHdr · item Lpending
State of legal domicileHdr · item MCA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFCrime & Legal (I44Z)
Ruling yearIRS BMFMar 1986

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a13
Independent voting membersPt VI · Ln 1b13
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
$73,986Pt VII · Sec A
Treasurer
$61,017Pt VII · Sec A
$0Pt VII · Sec A
Member
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A

Monica Gallegos’s $74K as CEO is at the 51st percentile of top reported officer pay among 1398 $100K–1M 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 · 3 named individuals · Part VII

NameFY2025FY2024FY2023FY2021FY2020
Celia Baca$90,946$90,946
Monica Gallegos$73,986$69,800$67,115
Veronia Ponce$61,017$58,318

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.

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Statement of Revenue

Part VIII
Contributions & grants$233K · 64%
Program service revenue$129K · 36%
Contributions & grants64%$233K
Program service revenue36%$129K
Investment income$280
— government grantsLn 1e$233K
Total revenueLn 12$362K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.70 Management & general $0.30
Program services70%$236K
Management & general30%$101K
Total functional expensesLn 25$337K

Balance Sheet

Part X · end of year
CashLn 1$161K
Total assetsLn 16$169K
Total liabilitiesLn 26$6K
Total net assetsLn 32$163K
Months of cash on handcomputed5.7

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $161K · Operating expenses/yr $337K
5.7 months
Where the money goes
Program services
Program services $236K · Total expenses $337K
70%
Management & General
Management & general $101K · Total expenses $337K
30%
Fundraising
Fundraising $0 · Total expenses $337K
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $0
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $233K · Total revenue $362K
64%
Government reliance
Government grants $233K · Total revenue $362K
64%
Earned-income share
Program service revenue $129K · Total revenue $362K
36%
Investment reliance
Investment income $280 · Total revenue $362K
0%
Program self-sufficiency
Program service revenue $129K · Total expenses $337K
38%
Growth & trend
Revenue growth (YoY)
This year $362K · Prior year $356K
+2%
Revenue CAGR
FY2019 $281K · FY2024 $362K
+5%
Net-asset trend (YoY)
End of year $163K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $362K · Expenses $337K
+7%
Liabilities-to-Assets
Total liabilities — · Total assets $169K
Net-asset ratio
Net assets $163K · Total assets $169K
97%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $0 · Other securities (Pt X, ln 12) $0 · Total assets (Pt X, ln 16) $169K
0%
People & payroll
Highest Reported Total Compensation
Individual Monica Gallegos · Reported title CEO · Highest reported compensation $74K · Total expenses $337K
22%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $221K · Total expenses $337K
66%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 70%
Overhead ratio 30%
Fundraising cost ratio 0%
Revenue growth 2%
Investment management fee ratio 0%
Legal fee ratio 0%
Accounting fee ratio 0%
Fundraising fee ratio 0%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025 (Latest)$362K revenue · viewing · ⤓ 990 PDF
FY2024$356K revenue · ⤓ 990 PDF
FY2023$330K revenue · ⤓ 990 PDF
FY2022not on file
FY2021$272K revenue · ⤓ 990 PDF
FY2020$281K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
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