Nonprofit · EIN 74-2598053
STUDENT ALTERNATIVES PROGRAM INCORPORATED
Tax-exempt · MCALLEN, TX 78501
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| August 31, 2025 | 990 | $18,537,187 | $18,877,897 | -$340,710 | $23,376,754 | $4,853,819 | $18,522,935 |
| August 31, 2024 | 990 | $16,013,722 | $16,893,153 | -$879,431 | $24,094,412 | $5,160,983 | $18,933,429 |
Financial details: 990 for the year ended August 31, 2025
Revenue
- Contributions, gifts and grants
- $18,144,205
- of which government grants
- $17,892,945
- Program service revenue
- $170,123
- Investment income
- $222,859
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $306,354
- Other salaries and wages
- $9,529,872
- Salaries, compensation and benefits (total)
- $12,173,296
- Professional fundraising fees
- $0
- Legal fees
- $105,089
- Accounting fees
- $47,560
- Occupancy
- $1,043,418
- Travel
- $255,559
- Depreciation
- $619,098
- Program services (functional)
- $11,654,822
- Management and general (functional)
- $7,223,075
Balance sheet and other
- Total assets, start of year
- $24,094,412
- Total assets, end of year
- $23,376,754
- Total liabilities, end of year
- $4,853,819
- Net assets, end of year
- $18,522,935
- Land, buildings and equipment
- $7,965,223
- Publicly traded securities
- $1,126,726
- Net assets without donor restrictions
- $4,144,454
- Net assets with donor restrictions
- $14,378,481
- Gross receipts
- $18,537,187
- Employees
- 289
- Volunteers
- 0
- Year formed
- 1990
- State of legal domicile
- TX
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended August 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Frances Berrones-Johnson | Chief Executive Officier Officer | 40 | $181,942 |
| Myriam Rios | Chief Financial Officer Officer | 40 | $124,412 |
| Mr David Ojeda Jr | Chairperson Trustee or director, Officer | 1 | $0 |
| Ms Annette Ramirez | Vice Chair Trustee or director, Officer | 1 | $0 |
| Mr Alfonso Solis | Secretary/Treasurer Trustee or director, Officer | 1 | $0 |
| Mr Joe Curry Jr | Board Member Trustee or director | 1 | $0 |
| Jenni McLelland | Board Member Trustee or director | 1 | $0 |
| Dr Jaime Lopez | Board Member Trustee or director | 1 | $0 |
990 for the year ended August 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Frances Berrones-Johnson | Chief Executive Officier Officer | 40 | $183,151 |
| Myriam Rios | Chief Finacial Officer Officer | 40 | $128,144 |
| Mr David Ojeda Jr | Chairperson Trustee or director, Officer | 1 | $0 |
| Ms Annette Ramirez | Vice Chair Trustee or director, Officer | 1 | $0 |
| Mr Alfonso Solis | Secretary/Treasurer Trustee or director, Officer | 1 | $0 |
| Mr Joe Curry Jr | Board Member Trustee or director | 1 | $0 |
| Jenni McLelland | Board Member Trustee or director | 1 | $0 |
| Dr Jaime Lopez | Board Member Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 707 LINDBERG AVE, MCALLEN, TX 78501-2927
- In care of
- % EDUARDO GUTIERREZ
- Principal officer (990 for 2024)
- Frances Berrones-Johnson, PO Box 831386, San Antonio, TX 78283
- Signed the 990
- Frances Berrones-Johnson, CEO
- Phone
- (956) 358-3856
- Return prepared by
- GARZA GONZALEZ AND ASSOCIATES LLC
Mission
Student Alternatives Program, Inc. is a nonprofit organization incorporated in Texas dedicated to establishing alternative education programs for at risk students. Four charter districts that are branch operations of SAPI, were established in November 1998. The charter schools provide an alternative high school diploma program to students who did not thrive in the normal high school settings or have returned for a charter school diploma after entering the work force.
Program accomplishments
- Triumph Public High Schools is a Texas-based, tuition-free, public charter high school with 9 schools in the state Texas. TPHS is the charter holder of four open-enrollment charter district high schools operating in El Paso,Laredo, Lubbock, McAllen, San Benito, and Brownsville, Texas. Triumph Public High Schools is for students that are looking for a different learning environment, to get inspired and take hold of their future.Expenses $11,654,822 · revenue $170,123
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in August, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | August 31, 2026 | January 15, 2027 | Not due yet |
| 2024 | August 31, 2025 | January 15, 2026 | 990 on file |
| 2023 | August 31, 2024 | January 15, 2025 | 990 on file |
IRS record
- EIN
- 74-2598053
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1991
- Accounting year ends
- August
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B250)
- Assets (IRS master file)
- $23,376,754
- Income (IRS master file)
- $18,537,187
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | August 2025 | – | – | – | IRS |
| 990 | August 2024 | – | – | – | IRS |
| 990 | August 2023 | $16,490,610 | $15,939,102 | $20,644,126 | IRS |
| 990 | August 2022 | $15,630,025 | $15,428,725 | $20,245,994 | IRS |
| 990 | August 2021 | – | – | – | IRS |
| 990 | August 2020 | – | – | – | IRS |
| 990 | August 2018 | – | – | – | IRS |
990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS.
Questions about STUDENT ALTERNATIVES PROGRAM INCORPORATED
- What is the EIN of STUDENT ALTERNATIVES PROGRAM INCORPORATED?
- The employer identification number (EIN) of STUDENT ALTERNATIVES PROGRAM INCORPORATED is 74-2598053.
- Is STUDENT ALTERNATIVES PROGRAM INCORPORATED tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1991.
- Are donations to STUDENT ALTERNATIVES PROGRAM INCORPORATED tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does STUDENT ALTERNATIVES PROGRAM INCORPORATED file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of STUDENT ALTERNATIVES PROGRAM INCORPORATED due?
- The return for tax year 2025 (the year ending August 31, 2026) is due January 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did STUDENT ALTERNATIVES PROGRAM INCORPORATED last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended August 2025.
- Who is the principal officer of STUDENT ALTERNATIVES PROGRAM INCORPORATED?
- The 990 for the year ended August 31, 2025 names Frances Berrones-Johnson.
- Who are the officers and directors of STUDENT ALTERNATIVES PROGRAM INCORPORATED?
- The 990 for the year ended August 31, 2025 lists 8 people; 2 received compensation from the organization, the highest $181,942 (Frances Berrones-Johnson, Chief Executive Officier).
- How much revenue does STUDENT ALTERNATIVES PROGRAM INCORPORATED have?
- On its 990 for the year ended August 31, 2025 it reported revenue of $18,537,187, expenses of $18,877,897 and total assets of $23,376,754 at year end.
Other nonprofits in MCALLEN
- COVENANT CHRISTIAN ACADEMY EIN 74-2739053 · last filed 990 for 2025
- STARS SCHOLARSHIP FUND EIN 43-1977563 · last filed 990 for 2025
- MCALLEN PREGNANCY CENTER EIN 26-2066331 · last filed 990 for 2024
- CAMP UNIVERSITY EIN 26-0811975 · last filed 990 for 2024
- VALLEY ALLIANCE OF MENTORS FOR EIN 74-2938538 · last filed 990 for 2024
- SOUTH TEXAS COMMUNITY COLLEGE EDUCATION FOUNDATION EIN 74-2860857 · last filed 990 for 2025
- AUXILIARY TO SOUTH TEXAS HEALTH SYSTEM INC EIN 74-6035332 · last filed 990 for 2024
- GONZALEZ ELEMENTARY PARENT TEACHER ORGANIZATION EIN 20-3353410 · last filed 990 for 2025