The Organization provides courts with a means of offering certain adult and juvenile offenders the opportunity to perform unpaid community service work as an alternative to a fine and/or jail sentence.

501(c)(3) charity; gifts are tax-deductible.
70¢ of each $1 spent went to programs.
$67K 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

FY2023 · 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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $15K a year · 5% 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
70%
of spending
Fine: 70% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$67K
to officers and key staff · 22% of spending
Worth a look: pay to officers and key staff is 22% of spending; over 20%.
Pt VII · Sec A
3 mo
of spending, in cash
Looks good: 3.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$5K
5% of total assets
Looks good: liabilities are 5% of assets; 50% or less.
Pt X · Ln 26
Independent board members
15
of 13 voting members
Looks good: 15 of 13 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$330K
+22% vs prior year
Spent
$312K
To programs
70%
Net assets
$87K
By yearFY2020–FY2025
Revenue
$330K
FY2023▲ +22%
Tap a bar for its year
Revenue by fiscal year
FY2020$281K
FY2021$272K
FY2023$330K
FY2024$356K
FY2025$362K
Expenses
$312K
FY2023▲ +8%
Tap a bar for its year
Expenses by fiscal year
FY2020$286K
FY2021$288K
FY2023$312K
FY2024$307K
FY2025$337K
Net assets
$87K
FY2023▲ +340%
Tap a bar for its year
Net assets by fiscal year
FY2020$36K
FY2021$20K
FY2023$87K
FY2024$137K
FY2025$163K

From the FY2023 Form 990 (year ending June 2023) · see the original

990 PDF Claim
You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Mar 1986.

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

Where the money goes

70 cents of each dollar spent went to programs.

Program services 70% · $218K Management & general 30% · $94K

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

13 people listed on the 990; $67K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
$67,115Pt 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
$0Pt VII · Sec A
Member
$0Pt VII · Sec A

Monica Gallegos’s $74K as CEO is at the 51st percentile of top reported officer pay among 1404 $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.

See Sentencing Alternatives Program INC 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 15aNo

Programs and updates

Connects offenders with community service projects instead of fines or jail.

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Provided by the organization

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1 program · $218K · in their own filed words · FY2022
01

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

$218Kprogram expense

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$330K
Ln 12
Gifts and grantsLn 1h$214K
Fees for servicesLn 2g$117K
Money outPt IX
$312K
Ln 25
Programscol B$218K
Managementcol C$94K
Owns and owesPt X
$87K
net assets · Ln 32
Cash and savingsLn 1–2$87K
Total assetsLn 16$92K
LiabilitiesLn 26$5K
PeoplePt VI, VII
13
listed · VII A
PaidVII A1
Voting boardVI 1a13
IndependentVI 1b15
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$214K
Government grantsLn 1e$214K
Fees for servicesLn 2g$117K
Gains on assetsLn 7$0
Total revenueLn 12$330K
Assets in detailPt X, end of year
CashLn 1$87K
SavingsLn 2$0
Cash and savings togetherLn 1–2$87K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$774
Other assetsLn 15$5K
Total assetsLn 16$92K
LiabilitiesLn 26$5K
Net assetsLn 32$87K
OperationsPt I, VI
EmployeesI 55
Fiscal year endsHeaderJune
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 FY23End FY23
Cash and savingsLn 1–2$67K$87K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$2K$774
Total assetsLn 16$74K$92K
LiabilitiesLn 26$6K$5K
Net assetsLn 32$68K$87K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$67K$47K$20K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$113K$79K$34K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$1K$862$369
Payroll taxesLn 10$14K$10K$4K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$0
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$4K$3K$1K
Advertising and promotionLn 12$0
Office expensesLn 13$2K$2K$658
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$76K$53K$23K
TravelLn 17$164$115$49
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$2K$1K$468
InsuranceLn 23$10K$7K$3K
Other expenses (24a–d)Ln 24$16K$11K$5K
All other expensesLn 24e$6K$4K$2K
Total functional expensesLn 25$312K$218K$94K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $362K$337K$26K$163K 990 PDF
FY2024 $356K$307K$49K$137K 990 PDF
FY2023 Viewing $330K$312K$18K$87K 990 PDF
FY2022 Not on file
FY2021 $272K$288K−$16K$20K 990 PDF
FY2020 $281K$286K−$5K$36K 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 O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $330,227 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $246,054$213,539
I-9 Program service revenuePrior year $108,996$116,688
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $355,050$330,227
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $204,732$195,849
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $102,142$115,925
I-18 Total expensesPrior year $306,874$311,774
I-19 Revenue less expensesPrior year $48,176$18,453
Part VI · Governance 15 of 13 board members independent, 1 to look at
VI-1a Voting members of the governing body13
VI-1b Independent voting members15
VI-15a Process for setting top official's payNo
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
Part VIII · Statement of revenue $330,227 across 9 lines filed
VIII-1e Government grants$213,539
VIII-1h Total contributions, gifts and grants$213,539
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $116,688$116,688
VIII-3 Investment income$0
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $116,688$330,227
Part IX · Statement of functional expenses $311,774 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $46,981 · Management $20,134$67,115
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $79,237 · Management $33,959$113,196
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $862 · Management $369$1,231
IX-10 Payroll taxesPrograms $10,015 · Management $4,292$14,307
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting fees$0
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $2,627 · Management $1,125$3,752
IX-12 Advertising and promotion$0
IX-13 Office expensesPrograms $1,535 · Management $658$2,193
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $53,152 · Management $22,780$75,932
IX-17 TravelPrograms $115 · Management $49$164
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $1,092 · Management $468$1,560
IX-23 InsurancePrograms $6,932 · Management $2,971$9,903
IX-24 Other expenses (24a–d)Programs $11,449 · Management $4,906$16,355
IX-24e All other expensesPrograms $4,246 · Management $1,820$6,066
IX-25 Total functional expensesPrograms $218,243 · Management $93,531 · Fundraising $0$311,774
Part X · Balance sheet $91,957 assets, 18 lines filed
X-1 Cash, non-interest-bearingStart of year $66,811$86,583
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $2,334$774
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $4,600$4,600
X-16 Total assetsStart of year $73,745$91,957
X-17 Accounts payable and accrued expensesStart of year $5,745$4,648
X-26 Total liabilitiesStart of year $5,748$4,648
X-27 Net assets without donor restrictionsStart of year $67,997$87,309
X-32 Total net assets or fund balancesStart of year $67,997$87,309
X-33 Total liabilities and net assetsStart of year $73,745$91,957
Part XI · Reconciliation of net assets $87,309 net assets at year end
XI-1 Total revenue$330,227
XI-2 Total expenses$311,774
XI-3 Revenue less expenses$18,453
XI-4 Net assets at start of year$67,997
XI-9 Other changes in net assets$859
XI-10 Net assets at end of year$87,309

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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