2025-02-03T14:20:55-08:00 2024-06-30 680260103 Regalia & Associates CPAS 103 Town and Country Drive Suite K Danville CA 94526 990 2023-07-01 810565800 Oakland Leaf Foundation OAKL 5105644334 510 3rd Street 200 Oakland CA 94607 Melissa Mendez Ochoa Executive Director 5105644334 2025-02-03 true true Rachel Berger P03276517 9253140390 2023 2025-03-06 01:10:19Z Melissa Mendez Ochoa 510 3rd Street 200 Oakland CA 94607 3846895 false X www.oaklandleaf.org X 2002 CA Oakland Leaf cultivates community transformation through creative education for youth and families. Oakland Leaf runs six comprehensive afterschool programs, a summer camp, and two high school internships. 11 11 104 0 2614913 3677406 53282 279 133 102204 93920 2717396 3824741 0 0 2246181 3284982 0 254204 583640 562140 2829821 3847122 -112425 -22381 871158 1022760 176328 350311 694830 672449 X Oakland Leaf spurs creative and educational growth for oakland youth by providing programs that cultivate critical thinking skills, emphasize socioemotional learning opportunities, and support authentic leadership development. Oakland Leaf facilitated dynamic after-school programs for K-8 students at six high need schools: ascend, bret harte, encompass academy, international community school, learning without limits, and think college now. Oakland Leaf youth created intentional communities, experienced new creative experiences, and developed confidence in their unique voice. false false 843283 873513 Ascend after-school program (ASP):Ascend ASP aims to provide wrap-around/holistic support to students of the ascend school offering academic and enrichment classes that engage and challenge students in an environment that values and fosters youth leadership, empowerment, a sense of community, and critical thinking. Ascend serves on average 110 students per day that range from kindergarten to 8th grade. 769725 817014 ICS and TCN After-School Program:The ICS and TCN after-school program (ICS TCN ASP) empowers students to be keepers of the community. This program serves 160 students on average per day that are in 1st through 5th grade at the Cesar Chavez shared campus. Within a safe, caring, supportive, and fun learning environment ICS TCN ASP students let out the inner artist, scholar, athlete, scientist, leader, and critical thinker within for the world to see. They are free to explore their identity, be excited about who they can be, love who they are, and treat others as reflections of themselves. 398559 401934 Learning without limits after-school program:Learning without limits after-school program is dedicated to enhancing the learning experience of 85 students in 1st through 5th grade at learning without limits by offering academic and enrichment classes that engage, challenge, and empowers students to explore and take on youth leadership, think critically, and build a sense of community. 1193402 1124972 3204969 true true false false false false false false false false true false false false true true true false false false false false false false true false false false false false false false false false false false false false true false false false false false false false false true 10 0 true 104 true false false false false false true true false 0 false false false false false false false X 11 11 false false false false false false false true true false false true true true true true true true true false CA X X X Melissa Mendez Ochoa 5105644334 520 3rd Street Ste 109 Oakland CA 94607 Melissa Mendez Ochoa Exec Director 40.00 0.00 X 130000 0 0 Monica Guzman Chairman 2.00 0.00 X X 0 0 0 Audrey Yang Secretary 2.00 0.00 X X 0 0 0 Leo Kremer Treasurer 2.00 0.00 X X 0 0 0 Kim Bronson Director 2.00 0.00 X 0 0 0 Shaelyn Dawson Director 2.00 0.00 X 0 0 0 Elizabeth Kim Director 2.00 0.00 X 0 0 0 Debra Levinsky Director 2.00 0.00 X 0 0 0 Jose Luis Rodriguez Director 2.00 0.00 X 0 0 0 Steven Tindall Director 2.00 0.00 X 0 0 0 Stephen Walrod Director 2.00 0.00 X 0 0 0 Lindsey Williams Director 2.00 0.00 X 0 0 0 130000 1 false false false 0 2509404 1168002 31712 3677406 Fees for Services 611710 53282 53282 53282 133 133 0 0 0 0 102172 22154 80018 0 0 Other Income 900099 13902 13902 13902 3824741 67184 133 0 0 0 0 130000 45500 58500 26000 0 2734585 2456948 115657 161980 0 164426 130523 15630 18273 255971 235045 5331 15595 0 0 0 0 0 0 249455 204387 45068 5594 82 2482 3030 74683 30091 44155 437 5630 980 4650 0 49705 49705 414 278 136 0 0 6148 6148 0 3911 3911 16496 16496 Program Supplies 82460 82417 43 Contributions of NonFin. Asset 31712 6085 25627 Event expenses 15495 8642 6677 176 Payroll Processing Fee 8820 8820 11617 3991 4540 3086 3847122 3204969 387949 254204 24071 26030 233565 193975 0 591852 792163 0 0 0 0 14188 5736 22178 21322 4767 856 0 0 0 0 2715 4000 871158 1022760 43640 96433 132688 253878 176328 350311 X 594830 662449 100000 10000 694830 672449 871158 1022760 -22381 X X false true X true false X 824974 732419 2475985 2614913 3677406 10325697 0 0 824974 732419 2475985 2614913 3677406 10325697 828979 9496718 277 206 3294 279 133 4189 0 4679 7371 1128 651 13902 27731 10357617 53282 0.91690 0.88280 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 22178 21322 856 856 Accrued payroll liabilities 115878 Line of credit 138000 253878 X 3824741 3824741 3824741 3847122 3847122 3847122 Part X : FIN48 Footnote Oakland Leaf is organized as a California nonprofit corporation and has been recognized by the IRS as exempt from federal income taxes under IRC Section 501(a) as organizations described in IRC Section 501(c)(3), qualify for the charitable contribution deduction under IRC Sections 170(b)(1)(A)(ii) and has been determined not to be private foundations under IRC Sections 509(a)(1) and (3), respectively. Oakland Leaf is annually required to file a Return of Organization Exempt from Income Tax (Form 990) with the IRS. Oakland Leaf is not required to file an Exempt Organization Business Income Tax Return (Form 990-T) because it had no unrelated business taxable income for the year ended June 30, 2024.Oakland Leaf 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. The exemptions are subject to periodic review by the federal and state taxing authorities and management is confident that Oakland Leaf continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. X X X X X X false Gala & Misc. 102172 102172 22154 102172 102172 22154 22154 80018 X Prog Supplies 28 6085 FMV X Auction Items 25627 false false false Form 990, Part III, Line 4d OTHER PROGRAM SERVICES 4: Encompass After-school program (ASP):Encompass after-school program provides extended academic and enrichment services to 100 students in 1st-5th grade. Students in program develop and strengthen their academic, physical, social, life, and leadership skills. We aim to offer a culturally sensitive, responsible, and responsive program aimed to develop students into confident and compassionate leaders. For this year, this program was considered a "thriving" program and scored a 4.77 out of a 5.0 scale according to the youth program quality assessment. OTHER PROGRAM SERVICES 5: Learning without limits after-school program:Learning without limits after-school program is dedicated to enhancing the learning experience of 85 students in 1st through 5th grade at learning without limits by offering academic and enrichment classes that engage, challenge, and empowers students to explore and take on youth leadership, think critically, and build a sense of community. OTHER PROGRAM SERVICES 6: Oakland Peace Camp:OPC is a free four-week summer camp for 120 youth 10-18 years old, that utilizes a project-based arts, social justice, and science based curriculum. OPC emphasizes youth empowerment, arts-based learning, community activism, cultural literacy, and reflection. OCP helps build a cohesive community by encouraging Oakland leaf students, interns, and families to interact and learn from each other. OTHER PROGRAM SERVICES 7: Love cultivating schoolyards:With love cultivating schoolyards (LCS) youth become active keepers of the land through hands-on garden activities and leadership opportunities. LCS allows 15 high school paid youth interns to learn about environmental justice and teach a garden class to 15-20 elementary aged students. Form 990, Part VI, Section B, Line 11b Form 990 is prepared by an outside tax professional. The form is 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 approves the final return which is then e-filed with the Department of the Treasury. Form 990, Part VI, Section B, Line 12c Members of the Board of Directors review all potential conflicts of interest periodically. Executive personnel and 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 top management 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. Final compensation adjustments are approved by the Board. 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 for download from several websites and by request from the organization's office in Oakland, 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 www.guidestar.org (where they are available for viewing as electronic copies) and are also available by request from the organization's office in Oakland, California. Form 990, Part XII, Line 2c Under the California Nonprofit Integrity Act, an exempt organization with annual revenue of $2 million or more is required to have an Audit Committee to select an audit Firm, review the audit, and approve the audit of its annual financial statements. The audited financial statements are prepared by a qualified and licensed independent audit firm. The audit report is reviewed and approved by the organization's management and the Board of Managers.