2024-08-15T09:29:40-07:00 2023-12-31 680260103 REGALIA & ASSOCIATES CPAS 103 TOWN COUNTRY DR STE K DANVILLE CA 94526 990 2023-01-01 943131675 KEYSTONE ADULT LEARNING CENTER KEYS 9254845330 1241 QUARRY LANE 145 PLEASANTON CA 94566 NANCY BRUM EXECUTIVE DIRECTOR 9254845330 2024-08-15 true true Douglas W Regalia P00186389 9253140390 2023 2024-08-08 14:25:15Z Nancy Brum 1241 QUARRY LANE 145 PLEASANTON CA 94566 535732 false X www.kalc.org X 1990 CA Keystone Adult Learning Center provides opportunities for developmentally disabled adults to lead meaningful and active lives within the mainstream of the Tri-Valley community in Northern California. 5 5 10 6 0 19804 7526 491051 520574 191 7632 0 511046 535732 0 0 345752 417561 0 26646 108292 142474 454044 560035 57002 -24303 935746 901668 253783 244008 681963 657660 Keystone Adult Learning Center is an adult day care facility licensed by the California State Department of Social Services and a vendorized agency with the Regional Center of the East Bay. false false 428986 520574 Keystone Adult Learning Center was established on September 1, 1989. Chuck and Cathy Valente, parents of two disabled children, recognized a critically important need in eastern Alameda County for social services for adults with severe developmental disabilities. Through their hard work and unrelenting vision and with the help of other dedicated community members, the Valentes received a grant from the cities of Livermore and Pleasanton to establish what would become Keystone Adult Learning Center. Keystone Adult Learning Center is an adult day care facility licensed by the California State Department of Social Services and a vendorized agency with the Regional Center of the East Bay. KEYSTONE ADULT LEARNING CENTER Provides a highly individualized, educational program for Multi-handicapped, low-functioning adults between the ages of 22-55. THE CENTER PROVIDES RESPITE CARE, RECREATION AND SKILL DEVELOPMENT FOR ALL OF ITS STUDENTS. Programs are designed to improve daily living skills and relieve and support families and care providers. Non-ambulatory clients are eligible. 428986 true false false false false false false false false false true false false true true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 0 0 true 10 true false false false false false false false 0 false false false false false false false X 5 5 false false false false false false false true true false false true true true true true true true true false CA X X X NANCY BRUM 9254845330 1241 QUARRY LANE 145 PLEASANTON CA 945664791 Nancy Brum Exec Director 40.00 0.00 X 88501 0 4500 Dave Hopkins President 4.00 0.00 X X 0 0 0 Brian Gentry Vice President 2.00 0.00 X X 0 0 0 Jerry Garcia Secretary 2.00 0.00 X X 0 0 0 Esther Becker Treasurer 2.00 0.00 X X 0 0 0 Barbara Slattery Director 2.00 0.00 X 0 0 0 88501 4500 0 false false false 0 7526 7526 RCEB FUNDING - EDUC PROG 624100 520574 520574 520574 7632 7632 0 0 0 0 0 0 0 0 535732 520574 7632 0 0 0 0 87616 70093 13142 4381 0 271718 217374 40758 13586 0 31446 25157 4717 1572 26781 21425 4017 1339 0 0 24459 24459 0 0 0 0 0 106 85 16 5 0 0 59765 47812 8965 2988 0 0 0 0 0 4680 3744 702 234 11652 9322 1748 582 Other operating expenses 12764 10211 1915 638 Equipment and maintenance 12238 9790 1836 612 UTILITIES 8037 6429 1206 402 Communication 6149 4920 922 307 2624 2624 560035 428986 104403 26646 266542 257961 424628 432960 0 0 0 0 0 0 0 48762 39794 13648 8968 0 0 0 0 230928 201779 935746 901668 253783 244008 253783 244008 X 681963 657660 681963 657660 935746 901668 -24303 X true X false true false X 22349 39026 73727 19804 7526 162432 0 0 22349 39026 73727 19804 7526 162432 0 162432 1664 578 160 191 7632 10225 0 3245 1768 5013 177670 2311359 0.91420 0.95180 X 46798 37830 8968 1964 1964 8968 Right of use Asset 196779 Security deposit 5000 201779 accrued payroll liabilities 39478 Right of use - lease 204530 244008 X Part X : FIN48 Footnote Income TaxesFinancial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, Keystone is required to report information regarding its exposure to various tax positions taken by the organization and requires a two-step process that separates recognition from measurement. The first step is determining whether a tax position has met the recognition threshold; the second step is measuring a tax position that meets the recognition threshold. Management believes that Keystone has adequately evaluated its current tax positions and has concluded that as of December 31, 2023, Keystone does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.Keystone has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and Section 23701d of the California Revenue and Taxation Code. This exemption is subject to periodic review by the federal and state taxing authorities and management is confident that the organization continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. Keystone may periodically receive unrelated business income requiring the organization to file separate tax returns under federal and state statutes. Under such conditions, Keystone calculates and accrues the applicable taxes payable. Form 990, Part VI, Section B, Line 11b Form 990 is prepared by an outside tax professional. The form is then reviewed by the organization's management. After a full review, the final version of the tax return is provided to all members of the organization's voting body. A representative of management authorizes the final form 990 which is then e-filed with the internal revenue service. Form 990, Part VI, Section B, Line 12c Members of the Board of Directors review all potential conflicts of interest periodically. Top management and all Board members are required to disclose potential conflicts and any related party affiliations. The organization seeks full transparency on all relationships. Any potential conflicts (in fact or appearance) are discussed openly and resolved in accordance with the organization's policies and procedures. Form 990, Part VI, Section B, Line 15a Members of the board of directors review the compensation of all high-level personnel periodically in accordance with IRS rules and regulations. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries. Every effort is made to ensure that the process is thorough and transparent in accordance with IRS guidelines and the organization's policies and procedures. Form 990, Part VI, Section B, Line 15b Compensation of other personnel and highly compensated employees is reviewed periodically by members of management. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries and all related benefits. All decisions are then documented in personnel files. Form 990, Part VI, Section C, Line 18 Tax returns are available from the organization's office in Pleasanton, California. Form 990, Part VI, Section C, Line 19 All of the organization's governing documents, financial statements, and other legal filings are maintained in a secure environment and held available for inspection by tax authorities and the general public. Tax returns are posted annually to our website and to www.guidestar.org (where they are available for viewing as electronic copies) and are also available by request from the organization's office.