2024-12-12T13:16:42-08:00 2023-12-31 Mark D Shahbazian CPA 533 Airport Blvd Suite 400 Burlingame CA 94010 990 2023-01-01 680268860 ADAPTIVE LEARNING CENTER ADAP 9258273863 3227 CLAYTON ROAD CONCORD CA 94519 ANTHONY ROWE Executive Director 2024-12-12 true true Mark Shahbazian P00360804 6506925160 X 2023 2024-10-15 13:58:12Z X 3227 CLAYTON ROAD CONCORD CA 94519 2227066 false X WWW.ALC-CA.ORG X 1992 CA THE ORGANIZATION IS COMMITTED TO FACILITATING GROWTH AND ACHIEVEMENT THROUGH CONTINUOUS EDUCATION IN THE LIVES OF ADULTS THAT ARE CHALLENGED WITH NEURODEVELOPMENTAL DISABILITIES. 7 7 39 0 89882 94357 1931287 2106864 10882 20311 0 2032051 2221532 0 0 1367024 1548279 0 8276 318447 324143 1685471 1872422 346580 349110 2448547 2840600 368222 368387 2080325 2472213 THE ORGANIZATION IS COMMITTED TO FACILITATING GROWTH AND ACHIEVEMENT THROUGH CONTINUOUS EDUCATION IN THE LIVES OF ADULTS THAT ARE CHALLENGED WITH NEURODEVELOPMENTAL DISABILITIES. false false 1682138 ADAPTIVE LEARNING CENTER (ALC) IS COMMITTED TO CREATING AND MAINTAINING A LIVING AND WORKING ENVIRONMENT FOR NEUROLOGICALLY IMPAIRED INDIVIDUALS. ALC'S PROGRAMS PROMOTE DIGNITY AND HELP SUPPORT A SENSE OF COMMUNITY. THE ALC PROGRAM PROVIDES EACH PARTICIPANT WITH AN INDIVIDUAL PROGRAM FOR GROWTH. ALC IS COMMITTED TO MAINTAINING THE HIGHEST QUALITY OF LIVING POSSIBLE WHICH ALLOWS EACH CLIENT TO DEVELOP A SENSE OF PRIDE AND TO INCREASE SELF-ESTEEM AND FOSTER A SENSE OF SELF-WORTH. SPECIFICALLY, ALC STAFF, IN CONJUNCTION WITH THE CLIENT AND OTHER INVOLVED PARTIES, TAILORS A SPECIFIC PROGRAM OF GOALS AND OBJECTIVES BY CREATING A YEARLY INDIVIDUAL PROGRAM PLANNING PROCESS. GOALS ARE DESIGNED AROUND THREE CORE AREAS: LIVING SKILLS, VOCATIONAL SKILLS AND INTERPERSONAL SKILLS. 1682138 true true false false false false false false false false true false false false true true true false true false false false false false false false false false false true false false false false false false false false false false false false false false false false false true 6 0 true 39 true false false false false false false false 0 false false false false false false false X 7 7 false false false false false false false true true false false true true true true true true true true false CA X X THE ORGANIZATION 9258273863 3227 CLAYTON ROAD CONCORD CA 94519 ANTHONY ROWE Executive Dir. 40.00 0.00 X 173087 0 5759 SUSAN MICHELETTI President 4.00 0.00 X X 0 0 0 STUART GILLIAM Vice President 4.00 0.00 X X 0 0 0 RICK FOWLER Treasurer 4.00 0.00 X X 0 0 0 SHELBI WALKER Secretary 4.00 0.00 X X 0 0 0 MURIEL WILSON Director 2.00 0.00 X 0 0 0 JOAN FORTE Director 2.00 0.00 X 0 0 0 ROB EDWARDS Director 2.00 0.00 X 0 0 0 173087 5759 1 false true false 0 94357 17915 94357 Other program revenue 1226 1226 Program Fees 2055705 2055705 Rent reimbursements 29008 29008 Training fees 20925 20925 2106864 19206 19206 0 0 0 6639 5534 1105 1105 1105 0 0 0 0 2221532 2107969 19206 0 0 0 0 178846 143085 30397 5364 0 1111595 1082529 27661 1405 0 152449 145577 6152 720 105389 100638 4253 498 0 3619 3619 42886 42886 0 0 0 628 628 7392 7392 24567 15919 8648 0 0 0 12632 11341 1291 0 0 8677 8677 0 36181 24965 11216 23763 14971 8792 Repairs and Maintenance 53068 45107 7961 Client expenses: housing 35651 35651 Utilities 19146 16274 2872 Computer service & software 14350 10475 3875 41583 27586 13708 289 1872422 1682138 182008 8276 516213 752318 672729 675051 4582 11933 160813 205326 0 0 0 0 8991 35080 1285901 562173 718404 723728 349492 417840 0 0 0 17323 19324 2448547 2840600 109597 119469 240639 231333 17986 17585 368222 368387 X 2080325 2472213 2080325 2472213 2448547 2840600 349110 42778 X true X true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 356888 356888 576261 369347 206914 258236 125434 132802 94516 67392 27124 723728 Fund held for other 1728 Operating lease liability 2595 Security deposits 13262 17585 X 2264310 42778 42778 2221532 2221532 1872422 1872422 1872422 Part X : FIN48 Footnote INCOME TAXES:FINANCIAL STATEMENT PRESENTATION FOLLOWS THE RECOMMENDATIONS OF ASC 740, INCOMETAXES. UNDER ASC 740, ADAPTIVE LEARNING CENTER IS REQUIRED TO REPORT INFORMATIONREGARDING ITS EXPOSURE TO VARIOUS TAX POSITIONS TAKEN BY THE ORGANIZATION ANDREQUIRES 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 IT HAS ADEQUATELY EVALUATED ITS CURRENT TAX POSITIONS AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2023, ADAPTIVE LEARNING CENTER DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS FOR WHICH A RESERVE OR AN ACCRUAL FOR A TAX LIABILITY WOULD BE NECESSARY.ADAPTIVE LEARNING CENTER 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 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 EXEMPT STATUS. ADAPTIVE LEARNING CENTER MAY PERIODICALLY RECEIVE UNRELATED BUSINESS INCOME REQUIRING THE ORGANIZATION TO FILE SEPARATE TAX RETURNS UNDER FEDERAL AND STATE STATUTES. UNDER SUCH CONDITIONS, ADAPTIVE LEARNING CENTER SHALL CALCULATE AND ACCRUE THE APPLICABLE TAXES PAYABLE. true true false true true true true false false false false false false false false true false true Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized ADAPATIVE LEARNING CENTER DID NOT ADVERTISE OR PUBLISH ITS NONDISCRIMINATORYPOLICY DURING THE YEAR ENDED DECEMBER 31, 2023 BECAUSE THE ORGANIZATION'SENROLLED POPULATION IS COMPRISED ENTIRELY OF LONG-TERM STUDENTS. THUS, THERE IS NO "STANDARD" ENROLLMENT PERIOD. THE CENTER ACCEPTS STUDENTS THROUGHOUT THE YEAR AND DOES NOT DISCRIMINATE IN ANY MANNER. Schedule E, Line 4 - Explanation of Records and Materials Not Maintained Schedule E, Line 5 - Explanation of Organization Discrimination by Race X false false false false false false false false false ANTHONY ROWE Executive Dir. 173087 5759 178846 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, A MEMBER OF THE BOARD OF DIRECTORS, AND THE EXECUTIVE DIRECTOR. THIS GROUP OF INDIVIDUALS THEN DISCUSSES THE CONTENTS OF THE RETURN WITH THE OUTSIDE TAX PROFESSIONAL. AFTER A FULL REVIEW (WITH MODIFICATIONS WHERE NECESSARY), 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 AT LEAST ANNUALLY. ALL PERSONNEL AND BOARD MEMBERS ARE REQUIRED TO DISCLOSE (IN WRITING) POTENTIAL CONFLICTS AND ANY RELATED PARTY AFFILIATIONS. LOANS BETWEEN THE ORGANIZATION AND MEMBERS OF MANAGEMENT AND THE BOARD ARE STRICTLY PROHIBITED. 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-LEVELPERSONNEL ANNUALLY 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 HIGH-LEVEL PERSONNEL AND KEY EMPLOYEES IS REVIEWED AT LEAST ANNUALLY 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 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 WWW.GUIDESTAR.ORG (WHERE IT IS AVAILABLE FOR VIEWING AS AN ELECTRONIC COPY) AND ARE ALSO AVAILABLE AT THE ORGANIZATION'S OFFICE IN CONCORD, CALIFORNIA (FOR A PHYSICAL INSPECTION). Amended Explanation Program Fees: Amended $2,055,705, Originally reported $2,034,541Training Fees: Amended $20,925, Originally reported $0Accounts Receivable: Amended $205,326, Originally reported $163,237Prepaid Expenses: Amended $35,080, Originally reported $36,702Accounts Payable andAccrued Expenses: Amended $119,469 Originally reported $121,091Net Assets: Amended $2,472,213, Originally reported $2,430,124