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← STUDENT ALTERNATIVES PROGRAM INCORPORATED

Form 990 for tax year 2023

Filed by STUDENT ALTERNATIVES PROGRAM INCORPORATED.

Totals

Total revenue
$16,013,722
Total expenses
$16,893,153
Contributions and grants received
$15,721,074
Grants paid
$0
Program service revenue
$112,015
Investment income
$180,633
Other revenue
$0
Total assets, end of year
$24,094,412
Total liabilities, end of year
$5,160,983
Net assets or fund balances, end of year
$18,933,429
Program services expenses (Part IX)
$10,701,246
Management and general expenses
$6,191,907
Fundraising expenses
$0
Program service expenses (Part III)
$10,701,246

Program services were 63.3% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1e · Government grants (contributions)

    $15,603,574

  • 1f · All other contributions, gifts and grants

    $117,500

  • 2a · Program service revenue: Program Fees

    total $1,099 · unrelated business $0 · excluded $0

  • 2b · Program service revenue: Charter Schools

    total $96,000 · unrelated business $0 · excluded $0

  • 2c · Program service revenue: Other

    total $14,916 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $180,633 · unrelated business $0 · excluded $180,633

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $311,295 · program services $0 · management and general $311,295 · fundraising $0

  • 7 · Other salaries and wages

    total $8,498,886 · program services $6,707,950 · management and general $1,790,936 · fundraising $0

  • 8 · Pension plan contributions

    total $925,153 · program services $696,173 · management and general $228,980 · fundraising $0

  • 9 · Other employee benefits

    total $1,017,286 · program services $750,458 · management and general $266,828 · fundraising $0

  • 10 · Payroll taxes

    total $246,115 · program services $171,775 · management and general $74,340 · fundraising $0

  • 11b · Fees: legal

    total $92,079 · program services $0 · management and general $92,079 · fundraising $0

  • 11c · Fees: accounting

    total $59,300 · program services $0 · management and general $59,300 · fundraising $0

  • 11g · Fees: other

    total $1,499,778 · program services $766,796 · management and general $732,982 · fundraising $0

  • 12 · Advertising and promotion

    total $82,911 · program services $48,099 · management and general $34,812 · fundraising $0

  • 13 · Office expenses

    total $4,234 · program services $0 · management and general $4,234 · fundraising $0

  • 16 · Occupancy

    total $812,987 · program services $77,994 · management and general $734,993 · fundraising $0

  • 17 · Travel

    total $395,605 · program services $255,156 · management and general $140,449 · fundraising $0

  • 20 · Interest

    total $138,775 · program services $0 · management and general $138,775 · fundraising $0

  • 22 · Depreciation, depletion and amortization

    total $600,082 · program services $248,105 · management and general $351,977 · fundraising $0

  • 23 · Insurance

    total $140,350 · program services $0 · management and general $140,350 · fundraising $0

  • 24a · Other expenses: Contracted Services

    total $828,645 · program services $250,931 · management and general $577,714 · fundraising $0

  • 24b · Other expenses: Materials And Supplies

    total $714,276 · program services $362,796 · management and general $351,480 · fundraising $0

  • 24c · Other expenses: Repairs And Maintanece

    total $1,469 · program services $0 · management and general $1,469 · fundraising $0

  • 24d · Other expenses: Miscellaneous Operating Expense

    total $433,011 · program services $274,097 · management and general $158,914 · fundraising $0

  • 24e · All other expenses

    total $90,916 · program services $90,916 · management and general $0 · fundraising $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $10,824,894 · end of year $8,265,003

  • 3 · Pledges and grants receivable

    beginning of year $2,825,417 · end of year $2,121,733

  • 4 · Accounts receivable

    beginning of year $66,636 · end of year $37,943

  • 9 · Prepaid expenses and deferred charges

    end of year $470,364

  • 10a · Land, buildings and equipment: cost or other basis

    $15,027,943

  • 10b · Land, buildings and equipment: accumulated depreciation

    $6,808,485

  • 10c · Land, buildings and equipment, net

    beginning of year $6,597,894 · end of year $8,219,458

  • 11 · Investments: publicly traded securities

    beginning of year $148,033 · end of year $1,081,056

  • 14 · Intangible assets

    end of year $24,035

  • 15 · Other assets

    beginning of year $181,252 · end of year $3,874,820

  • 17 · Accounts payable and accrued expenses

    beginning of year $657,745 · end of year $1,043,801

  • 24 · Unsecured notes and loans payable

    beginning of year $11,479 · end of year $40,167

  • 25 · Other liabilities

    beginning of year $162,042 · end of year $4,077,015

  • 27 · Net assets without donor restrictions

    beginning of year $4,023,525 · end of year $4,098,853

  • 28 · Net assets with donor restrictions

    beginning of year $15,789,335 · end of year $14,834,576

Mission and programs · 2023

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.

Activities or mission (Part I)

Student Alternatives Program, Inc. is a nonprofit organization incorporated in Texas dedicated to establishing alternative education programs for at risk students.

  • 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 $10,701,246 · Revenue $112,015

As filed on the 2023 return.

Listed in Part VII

  • Mr David Ojeda Jr

    Chairperson

    Total calculated
    $0
    Hours/week
    1

  • Ms Annette Ramirez

    Vice Chair

    Total calculated
    $0
    Hours/week
    1

  • Mr Alfonso Solis

    Secretary/Treasurer

    Total calculated
    $0
    Hours/week
    1

  • Mr Joe Curry Jr

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Jenni McLelland

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Dr Jaime Lopez

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Frances Berrones-Johnson

    Chief Executive Officier

    Total calculated
    $183,151
    From this org
    $183,151
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $183,151
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $183,151

  • Myriam Rios

    Chief Finacial Officer

    Total calculated
    $128,144
    From this org
    $128,144
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

Provenance

Return type
form_990
Tax year
2023
Filed
11 October 2024
IRS schema version
2023v6.0
Source object
202541649349301609

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