2026-03-12T19:13:37-05:00 2025-06-30 331960705 Nguyen and Alliance CPA 2538 Barley Lane Santa Rosa CA 95403 990 2024-07-01 942217359 Ala Costa Centers A Program for Developmentally Disabled ALAC 5105272550 1300 Rose Street Berkeley CA 94702 Michael Pereira Executive Director 5105272550 2026-03-11 1 0 June Nguyen P01337710 7073223662 2026-03-11 2024 2025-03-06 01:10:19Z Michael Pereira 1300 Rose Street Berkeley CA 94702 1767049 0 X www.alacostacenters.org X 1973 CA The mission of Ala Costa Centers is to provide each student or participant with the access, skills, and opportunities needed to become sucessful and productive members of society, and to encourage them to have some fun along the way. 6 6 40 1 0 0 1572718 1743582 3903 22431 1416 329 7422 707 1585459 1767049 3588 0 0 0 1168541 1290086 0 0 0 248100 283343 1420229 1573429 165230 193620 1088437 1386068 136072 236829 952365 1149239 X To provide each student or participant with the access, skills, and opportunities needed to become successful and productive members of society, and to encourage them to have some fun along the way. The Organization offers support and guidance to families who face the variety of challenges associated with raising a child with developmental disabilities. 0 0 513911 Berkeley - After School ProgramsThe Organization' After-School Programs offer school aged children with intellectual/developmental disabilities a forum to address areas of academic and social support through enriching activities that focus on student choice and an environment of self-determination, while promoting the development of skills that will help prime success in life. Families rely on the Organization to provide services that enable children with developmental disabilities to access a safe place to work on interpersonal skills and address communication barriers while also becoming engaged, active members of the community in which they live. Continued on Schedule O 163304 Alameda - After School ProgramsThe Organization' After-School Programs offer school aged children with intellectual/developmental disabilities a forum to address areas of academic and social support through enriching activities that focus on student choice and an environment of self-determination, while promoting the development of skills that will help prime success in life. Families rely on the Organization to provide services that enable children with developmental disabilities to access a safe place to work on interpersonal skills and address communication barriers while also becoming engaged, active members of the community in which they live. Continued on Schedule O 807719 Adult Transition ProgramsThe Organization' Adult Programs serve students ages 18-22 with intellectual/developmental disabilities (IDD) from the Berkeley Unified School District and North Region SELPA, through the Adult Transition (ACAT) Program, and IDD adults 22 years or older in the Adult Community Training Program (ACT), referred by Regional Center of the East Bay. Continued on Schedule O 1484934 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 40 1 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 1 0 0 CA X Michael Pereira 5105272550 1300 Rose Street Berkeley CA 94702 Elizabeth Kowal President 0.50 X X 0 0 0 Holly Singh Board Secretary 0.50 X X 0 0 0 Sarah Taylor Treasurer 0.50 X X 0 0 0 Helen Chan Board member 0.50 X 0 0 0 Brad Towkowiak Board member 0.50 X 0 0 0 Ron Wilson Resigned 662025 Board member 0.50 X 0 0 0 Michael Pereira Executive Director 40.00 X X 98697 0 0 98697 0 0 0 0 0 0 0 1709743 33839 1743582 Participants fees & co 900099 22431 22431 22431 329 329 707 0 707 707 707 1767049 23467 0 0 98697 88827 9870 925234 852129 73105 185975 185975 80180 80180 3629 3629 23991 18471 5520 41383 41383 6950 6950 11956 11956 56593 56593 217 217 33287 33287 Other operating expense 36937 36937 Instructional books and 25375 25375 Transportation 18516 18516 Staff training and meet 9887 9887 14622 14622 1573429 1484934 88495 0 947041 1132077 118786 126796 18600 18722 633967 630930 0 3037 4010 105436 1088437 1386068 117806 119129 14943 14943 3323 102757 136072 236829 X 952365 1149239 952365 1149239 1088437 1386068 193620 3254 0 X X 0 1 X 1 0 X 1263448 1346697 1443282 1572718 1743582 7369727 1263448 1346697 1443282 1572718 1743582 7369727 7369727 128 7520 359 1416 329 9752 7816 21070 8420 11325 23138 71769 7451248 0.98910 0.99110 X 523279 520242 3037 110688 110688 0 3037 Right-of-use assets for operaring leases, net 105436 105436 Operating lease liabilities 102757 102757 1767049 0 1767049 0 1767049 1573429 0 1573429 0 1573429 Part X, Line 2: FASB ASC 740 Footnote The Organization is exempt from income taxation under section 501 (c) (3) of the Internal Revenue Code and California revenue and taxation code section 23701d, though it would be subject to tax on income related to its exempt purposes (unless that income is otherwise excluded by the Internal Revenue code). The Organization qualifies for the charitable contribution deduction under section 170 (B) (1) (A) (VI) and has been classified as an organization that is not a private foundation under section 509 (A) (1). The Organization is subject to, accounting for uncertainty in income taxes, under ASC 740, income taxes. ASC 740 requires the evaluation of tax positions taken or expected to be taken in the Organization's tax returns and does not allow recognition of tax positions that do not meet a "more-likely-than-not" threshold of being sustained by the applicable tax authority. The Organization does not believe it has taken any tax positions that would not meet this threshold. The Organization's policy is to reflect interest and penalties related to uncertain tax position as part of income tax expense, when and if they become applicable. Accordingly, the Organization has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions at June 30, 2025. The Organization's federal and state income tax returns are subject to possible examination by the taxing authorities until the expiration of the related status of limitations of those tax returns. In general, federal income tax returns have a three-year statute of limitations, and state income tax returns have a four-year statute of limitations. Line 4a - Berkeley After School Programs The program curriculum targets independent living skills, mobility skill training, community access, fine art, expressive/receptive language skills, social skills, and self-determination/self-advocacy. The Organization provides students individualized help with schoolwork, opportunities to follow their own interests, exposure to learning about the importance of nutrition and exercise, and to establish connections with peers and adults in an environment of safety. In addition, parents and family members are given support and training in dealing with the far-ranging and complex issues that impact a child with developmental disabilities and navigating the system of special education. The After-School Program serves students ages 5-22 with developmental disabilities such as Autism, Cerebral Palsy, Down Syndrome, Intellectual Disability, etc. Program hours are after-school from 2-6pm and from 9am-6pm on school closure days (i.e. holidays, professional development days) and school breaks - winter, spring, summer. The Organization serve Alameda and Contra Costa Counties; sites are located in Alameda and Berkeley. Line 4b - Alameda After School Programs The program curriculum targets independent living skills, mobility skill training, community access, fine art, expressive/receptive language skills, social skills, and self-determination/self-advocacy. The Organization provides students individualized help with schoolwork, opportunities to follow their own interests, exposure to learning about the importance of nutrition and exercise, and to establish connections with peers and adults in an environment of safety. In addition, parents and family members are given support and training in dealing with the far-ranging and complex issues that impact a child with developmental disabilities and navigating the system of special education. The After-School Program serves students ages 5-22 with developmental disabilities such as Autism, Cerebral Palsy, Down Syndrome, Intellectual Disability, etc. Program hours are after-school from 2-6pm and from 9am-6pm on school closure days (i.e. holidays, professional development days) and school breaks - winter, spring, summer. The Organization serve Alameda and Contra Costa Counties; sites are located in Alameda and Berkeley. Line 4c - Adult Transition Programs The Adult Transition (ACAT) program empowers students through a process of measurable, evidence-based instruction immersed within community-based experiences which provide opportunities for individuals to practice skills, gain experience, and live a more self-determined life. ACAT is a person-centered program guided by individual choice and interests, and the presumption of competence. ACAT provides a safe space to try new experiences with confidence and success. The Adult Community Training (ACT) program serves adult participants over the age of 22 with intellectual and developmental disabilities as typically referred from Regional Center of the East Bay. ACT is a person-centered, community-based program which focuses on self-determination skills, vocational skills, and community integration. The ACT program seeks to build participant skill and growth through a process of measurable, evidence-based instruction embedded within real-time community-based experiences which provide opportunities for those served to practice skills, gain experience, and live in a more self-determined life of their choosing. ACT is a person-centered program guided by individual choice, personal interests, and the presumption of competence. In 2024, Ala Costa Centers Adult Programs added a service under the ACT program called Tailored Day Services (TDS). TDS are individualized support programs for adults with developmental disabilities that focus on customized community activities instead of traditional day programs to help achieve goals related to employment, volunteering, post-secondary education or social integration, offering flexibility in hours and intensity. Form 990, Part VI, Section B, line 11b After the form 990 is reviewed by staff, the document is sent to the Board of Directors for review and comment, before it is filed. Form 990, Part VI, Section B, line 12c Board members are annually asked to disclose any potential conflicts of interest. Form 990, Part VI, Section B, line 15a Executive director and key employees' compensation are approved by the Board using the comparison with salary or similar position at comparable sized non-profit agencies in the bay area. Form 990, Part VI, Section C, line 18 The Organization has made its documents available on Guidestar and upon request. Form 990, Part VI, Section C, line 19 Financial statements are available to the public upon request. Form 990, Part XII, Line 2c The Organization have a committee that assumes responsibility for oversight of the audit and selection of indepedent accountant.