- Revenue 2023
- $2,411,285
- Expenses 2023
- $2,255,729
Program services were 81.8% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
As filed
- Subsection
- 03
- Street
- 840 Apollo Street Suite 306
These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).
Mission and programs · 2023
Mission
Sustainably provide and support programs where needed to help people attain the education, skills, and economic opportunity necessary to achieve a more self-sufficient and fulfilling quality of life.
Activities or mission (Part I)
ALL Management Corporation provided support services to 501(c)(3) public charities engaged in originating or assisting in the secondary market of student loans for postsecondary education and assists needy students in obtaining funds for their postsecondary education.
-
Portfolio management services - provide program management, compliance, reporting and related support services to California Education Assistance, Inc. in support of its mission to provide financing of certain loans authorized under the Higher Education Act of 1965, as amended, for the benefit and advancement of postsecondary education.
Expenses $1,107,086 · Revenue $357,515
-
Management services to similarly-missioned public charities - provides program management, reporting, marketing, compliance and related support services to California Education Assistance, Inc. for its investment in the FFELP loan program and related indentures to finance its charitable activities.
Expenses $738,057 · Revenue $1,937,653
As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.
Officers and directors · 2023
As listed in Part VII of the 2023 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.
-
William R Hansen
Chief Administrative Officer
- Total calculated
- $861,692
- From this org
- $555,182
- From related orgs
- $38,095
- Other
- $268,415
- Hours/week
- 30 + 15 related
Schedule J breakdown matched by us
- Base
- $318,315 + $29,597 related
- Bonus
- $204,000
- Other
- $32,667 + $451 related
- Deferred
- $226,500
- Nontaxable benefits
- $41,915 + $8,047 related
- Filer's total
- $823,397 + $38,095 related
-
Michael Grace
Managing Director Financial and Accounting Services
- Total calculated
- $542,515
- From this org
- $487,881
- From related orgs
- $0
- Other
- $54,634
- Hours/week
- 15 + 30 related
Schedule J breakdown matched by us
- Base
- $191,445
- Bonus
- $131,750
- Other
- $164,686
- Deferred
- $20,906
- Nontaxable benefits
- $33,728
- Filer's total
- $542,515
-
William D Markenson
Chief Executive Officer
- Total calculated
- $431,112
- From this org
- $293,729
- From related orgs
- $66,907
- Other
- $70,476
- Hours/week
- 20 + 20 related
Schedule J breakdown matched by us
- Base
- $262,441 + $62,111 related
- Bonus
- $0
- Other
- $31,288
- Deferred
- $43,173
- Nontaxable benefits
- $27,303 + $4,796 related
- Filer's total
- $364,205 + $66,907 related
-
Ephraim Floresca
Manager, Analytics, Reporting and Technology
- Total calculated
- $374,871
- From this org
- $297,648
- From related orgs
- $23,259
- Other
- $53,964
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $113,291 + $23,259 related
- Bonus
- $77,000
- Other
- $107,357
- Deferred
- $22,465
- Nontaxable benefits
- $31,499
- Filer's total
- $351,612 + $23,259 related
-
Melissa Vaughan
Chief Compliance Officer & General Counsel
- Total calculated
- $302,304
- From this org
- $281,723
- From related orgs
- $0
- Other
- $20,581
- Hours/week
- 30
Schedule J breakdown matched by us
- Base
- $95,723
- Bonus
- $78,000
- Other
- $108,000
- Deferred
- $20,581
- Nontaxable benefits
- $0
- Filer's total
- $302,304
-
Sheryl Levy
Director, Human Resources
- Total calculated
- $274,797
- From this org
- $148,937
- From related orgs
- $16,184
- Other
- $109,676
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $132,798 + $12,635 related
- Bonus
- $0
- Other
- $16,139 + $132 related
- Deferred
- $90,488
- Nontaxable benefits
- $19,188 + $3,417 related
- Filer's total
- $258,613 + $16,184 related
-
Neeta Singh Sharma
Enterprise and Data Architect
- Total calculated
- $222,250
- From this org
- $186,871
- From related orgs
- $0
- Other
- $35,379
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $127,208
- Bonus
- $0
- Other
- $59,663
- Deferred
- $14,023
- Nontaxable benefits
- $21,356
- Filer's total
- $222,250
-
Cynthia Wallace
Accountant
- Total calculated
- $132,216
- From this org
- $113,155
- From related orgs
- $0
- Other
- $19,061
- Hours/week
- 40
-
Charles Bull
Board Chairman
- Total calculated
- $41,285
- From this org
- $41,285
- From related orgs
- $0
- Other
- $0
- Hours/week
- 10
-
Yvonne Hall
Director
- Total calculated
- $33,173
- From this org
- $33,173
- From related orgs
- $0
- Other
- $0
- Hours/week
- 5
-
Dr Juan Casillas
Director, Board Secretary
- Total calculated
- $31,598
- From this org
- $31,598
- From related orgs
- $0
- Other
- $0
- Hours/week
- 5
-
Arthur Baldonado
Director
- Total calculated
- $25,298
- From this org
- $25,298
- From related orgs
- $0
- Other
- $0
- Hours/week
- 5
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. Earlier years are each on their own filing page.
Filings
-
2023
- Revenue
- $2,411,285
- Expenses
- $2,255,729
- Contributions
- $0
- Grants paid
- $0
-
2022
- Revenue
- $2,847,657
- Expenses
- $2,363,303
- Contributions
- $151,763
- Grants paid
- $0
The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.
Other returns filed
-
2021 · 990
- Revenue
- $2,927,921
- Expenses
- $6,616,320
- Assets (EOY)
- $16,884,852
-
2020 · 990
- Revenue
- $4,438,214
- Expenses
- $2,911,700
- Assets (EOY)
- $22,627,301
Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all.
Grants made
No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.
Grants received
No itemized grant names this organization as a recipient. Only grants over $5,000 are itemized, and only by filers of the full Form 990.
Related organizations
From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.
Declared on its 2023 return
-
California Education Assistance Inc
501(c)(3) · Finance Student Loans · CA
-
ALL Student Loan Resources Corporation
501(c)(3) · Management Services · CA
-
ALL Student Credit Corporation
501(c)(3) · Finance Post Secondary Education · CA
-
ALL Student Loan Finance Corporation
501(c)(3) · Originate and Purchase Student Loans · CA
Declared as related by
-
CALIFORNIA EDUCATION ASSISTANCE INC
On its 2023 return
Other IRS files
Auto-Revocation List
Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.
Publication 78
Not present in the most recent drop.
These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.
What this page reflects
The registration facts above come from the IRS Business Master File published 13 October 2026 and read 26 October 2026, for every organization at once. Returns through tax year 2023, the newest we have parsed for this organization.