SENTENCING ALTERNATIVES PROGRAM INC (EIN 770073093) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1985

Legal Domicile

Phone

4089449046

Tax Period

2023-07-01 to 2024-06-30

SENTENCING ALTERNATIVES PROGRAM INC, founded in 1985, is a small nonprofit in the Crime & Legal sector that reported $356K in total revenue in fiscal year 2023. Expenses of $307K left a modest 14% surplus.

Mission

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.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $227,020

Program Service Revenue $129,301

Investment Income $0

Other Revenue $0

TOTAL REVENUE $356,321

Expense Breakdown

Grants Paid $0

Salaries & Benefits $200,286

Fundraising Expenses $0

Program Expenses $214,995

Other Expenses $106,848

TOTAL EXPENSES $307,134

Year-over-Year Comparison

	2023	2022	Change
Revenue	$356,321	$330,227	+0.1%
Expenses	$307,134	$311,774	0.0%
Net Income	$49,187	$18,453	+1.7%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$128,118

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MONICA GALLEGOS	CEO	40.00	Officer	$69,800	$0	$69,800
VERONIA PONCE	Treasurer	40.00	Officer	$58,318	$0	$58,318
MICHAEL BARRY	MEMBER	1.00	Director	$0	$0	$0
JAN LYLE	MEMBER	1.00	Officer	$0	$0	$0
JIM GRUBBS	MEMBER	1.00	Officer	$0	$0	$0
CELIA BACA	MEMBER	1.00	Officer	$0	$0	$0
DAN PEAK	Vice President	1.00	Officer	$0	$0	$0
JUDGE CATHERINE GALLAGHER	MEMBER	1.00	Officer	$0	$0	$0
JUDGE KEVIN E McKENNEY	MEMBER	1.00	Officer	$0	$0	$0
ROB DOTY	MEMBER	1.00	Officer	$0	$0	$0
GAYLON BURGETT	MEMBER	1.00	Officer	$0	$0	$0
NANCY KIRK	President	1.00	Officer	$0	$0	$0
SUSAN SULLIVAN	Secretary	1.00	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	No data	No data	No data	No data
2024	$356,321	$307,134	$139,778	$49,187
2023	$330,227	$311,774	$91,957	$18,453
2022	$355,050	$306,874	$73,745	$48,176
2021	$271,788	$287,760	$71,060	$-15,972
2020	$281,262	$285,856	$85,284	$-4,594
2019	$319,804	$318,655	$51,665	$1,149

SENTENCING ALTERNATIVES PROGRAM INC