2026-03-25T12:23:19-07:00 2024-06-30 872635810 Tovella Dowling PC 501 W Broadway Ste 1540 San Diego CA 92101 990 2023-07-01 825096245 The East Oakland Collective EAST 5109900775 PO Box 5382 Oakland CA 94605 Candice Elder President 2026-03-25 true true Julie U Nguyen Esq P01881055 6199309332 2023 2025-03-06 01:10:19Z Candice Elder PO Box 5382 Oakland CA 946050382 5038823 false X www.eastoaklandcollective.org X 2018 CA The East Oakland Collective supports residents of East Oakland, prioritizing Black residents, to navigate challenges and barriers to inequities through resource distribution and advocacy. We work towards racial and economic justice and equitable access. Our work includes food and supply distribution, homeless services and solutions and economic empowerment. 4 4 21 750 0 5033809 5000 14 0 5038823 0 0 1068091 0 0 642810 1710901 3327922 3367141 39219 3327922 See Form 990, Part I, Line 1. false false 1296049 THE FOOD AND SUPPLY DISTRIBUTION PROGRAM WORKS TO PROVIDE WEEKLY FRESH AND NUTRITIOUS FOOD ACCESS TO EAST OAKLAND RESIDENTS. THE PROGRAM SERVED OVER 530,133 POUNDS OF GROCERIES TO OVER 8,492 HOUSEHOLDS REPRESENTING MORE THAN 24,114 INDIVIDUALS. WE EXPANDED OUR REACH TO YOUTH BY PARTNERING WITH THE OAKLAND UNIFIED SCHOOL DISTRICT SUMMER MEAL PROGRAM. OUR OLDER ADULT SOLIDARITY PROGRAM FOSTERED COMMUNITY CONNECTION AMONG OLDER ADULTS 50 YEARS AND OLDER THROUGH MONTHLY COFFEE HOURS WITH WORKSHOPS AND RESOURCES. WE CONTINUED OUR HOMELESS SERVICES AND SOLUTIONS WORK BY MEETING THE IMMEDIATE AND DIRECT NEEDS OF OUR HOMELESS NEIGHBORS WITH MEALS, SUPPLIES, LINKAGES AND SUPPORT. WE CONTINUED OUR AWARDING WINNING PROGRAM, FEED THE HOOD, HOSTING EVENTS THAT DISTRIBUTED 2,000 LUNCHES AND COUNTLESS HYGIENE SUPPLIES TO HOMELESS NEIGHBORS, WHILE BRINGING TOGETHER HUNDREDS OF VOLUNTEERS. WE CONDUCTED HOMELESSNESS PREVENTION AND ANTI-DISPLACEMENT EFFORTS THROUGH PARTNERSHIP WITH KEEP PEOPLE HOUSED OAKLAND. OUR EAST OAKLAND SUSU FINANCIAL LITERACY PROGRAM GRADUATED A SMALL COHORT OF OAKLAND RESIDENTS ADVANCING THEIR FINANCIAL KNOWLEDGE AND EXPANDING THEIR SAVINGS. 1296049 true true false false false false false false false false false false false false false true true false false false false false false false false false false false false true false false false false false false true false false false false false false false false false false true 17 0 true 21 true false false false false false false false 0 false false false false false false false X 4 4 false false false false false false false true true false false true true true true true true true true false CA GA X X Briones International LLC 5106403975 PO Box 2705 Oakland CA 94602 Candice Elder President 40.00 0.00 X X 126175 0 10088 Rabiah Burks Secretary 1.00 0.00 X X 0 0 0 Haydn Griffith Treasurer 1.00 0.00 X X 0 0 0 Jabir Faqir Director 1.00 0.00 X 0 0 0 126175 10088 1 false false true 0 221724 4812085 5033809 Program Services 900099 5000 5000 5000 14 14 0 0 0 0 0 0 0 0 5038823 5000 14 0 0 0 0 50875 25438 25437 0 842417 652402 190015 0 92646 74835 17811 82153 58208 23945 0 0 47278 37937 9341 0 0 0 130180 67013 63167 2424 1639 785 0 0 0 106432 85404 21028 30132 27342 2790 0 0 0 0 0 11840 9501 2339 Client Support 123241 122178 1063 Fees & Donation Platform Fees 89964 72190 17774 Supplies/printing/postage 64413 57221 7192 Miscellaneous 16261 1595 14666 20645 3146 17499 1710901 1296049 414852 0 3126166 0 226038 0 0 0 0 0 14937 0 0 0 0 0 0 0 3367141 39219 0 39219 X 3011785 316137 0 3327922 0 3367141 3327922 X false true X true false X 5033809 5033809 0 0 5033809 5033809 0 5033809 14 14 0 0 5033823 5000 1.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 5038823 5038823 5038823 1710901 1710901 1710901 Part X : FIN48 Footnote The Collective is exempt from taxation under Internal Revenue Code Section 501(c)(3) and California Revenue and Taxation Code Section 23701d. Management has considered its tax positions and believes that all the positions taken by the Collective in its federal and state exempt organization tax returns are more likely than not to be sustained upon examination. X X X false false false false false false false false false Candice Elder President 126175 10088 136263 Part II, Compensation from Unrelated Organizations During the tax year ended June 30, 2024, East Oakland Collective ("EOC") operated under a fiscal sponsorship arrangement with Social Good Fund Inc. ("SGF"), an unrelated section 501(c)(3) organization, through January 31, 2024. Under this arrangement, SGF served as fiscal sponsor and maintained legal custody and control of EOC's funds, received all donations and grants on EOC's behalf, and recognized all revenue and incurred all expenses, including employee compensation, under SGF's own tax-exempt status. Candice P. Elder served as President/Executive Director of EOC during this period and was compensated by SGF in her capacity as an employee rendering services to EOC. The fiscal sponsorship was terminated effective January 31, 2024, after which Ms. Elder became an employee of EOC directly. The compensation reported herein reflects amounts paid by SGF to Ms. Elder for services rendered to EOC during calendar year 2023, as reported on the 2023 Form W-2 issued by SGF. Christina Elder See Part V 26042 See Part V false Monica Elder See Part V 26950 See Part V false Schedule L, Part V Supplemental Information The organization employed two family members of Candice Elder, President/Executive Director and Board member. Monica Elder (mother) served as Programs Manager for Food and Supply Distribution and received total compensation of $26,950 during the reporting period. Christina Elder (sister) served as Administrative Manager and received total compensation of $26,042 during the reporting period. Both hirings were approved by the disinterested members of the Board of Directors, who determined that the arrangements were reasonable, fair, and in the best interest of the organization. Both individuals are subject to the same employment policies and standards as any other employee, with their employment based solely on merit, qualifications, and fitness for their respective positions. Candice Elder recused herself from all discussions and votes related to their employment and compensation. The organization strives to comply with Treas. Reg. 53.4958-6 and its conflict of interest policy in establishing reasonable compensation. The Board considered the qualifications of both individuals and reviewed comparable compensation data, determining that their compensation reflected fair market value for their respective roles. Form 990, Part VI, Section B, Line 11b A copy of the Form 990 was provided to the officers and directors for review and comment prior to filing. Form 990, Part VI, Section B, Line 12c Upon engagement, election, or hiring, directors, officers, and key employees agree to comply with the conflict of interest policy and to disclose any conflicts of interest, which are then handled in accordance with the policy. Form 990, Part VI, Section B, Line 15a It is the organization's policy that compensation of any director, officer, or key employee is reasonable. Determination of reasonableness entails gathering relevant market data followed by review, deliberation, and written approval by a disinterested board. Form 990, Part VI, Section B, Line 15b See response to Form 990, Part VI, Line 15a. Form 990, Part VI, Section C, Line 18 The organization's Form 1023 and Form 990 returns are accessible to the public through the California Attorney General Charities Registry. The organization can also make such documents available upon written request. Form 990, Part VI, Section C, Line 19 Documents subject to public disclosure or inspection are accessible through the California Attorney General Charities Registry or can be made available upon written request to the organization. The Organization respectfully requests abatement of the late filing penalty assessed with respect to its Form 990 for the tax period ending June 30, 2024, on the grounds that the late filing was due to reasonable cause and not willful neglect, as provided under IRC Section 6652(c)(3). This is the Organization's first Form 990 filing. Prior to the fiscal year ending June 30, 2024, the Organization operated under a fiscal sponsorship arrangement with Social Good Fund, Inc., under which all revenue and expenses were recognized at the fiscal sponsor level, and the Organization filed Form 990-N in all prior years. As such, the Organization had no prior experience with the Form 990 filing process or the audit requirements that accompany it. During the preparation of the Organization's financial statements for its first independent fiscal year, a last-minute revenue adjustment was identified as necessary to comply with Generally Accepted Accounting Principles (GAAP). Upon termination of the fiscal sponsorship arrangement, a transfer of assets from Social Good Fund, Inc. was required to be recognized as revenue, pushing the Organization's reported revenue above the $2 million threshold and unexpectedly triggering the statutory independent audit requirement under Cal. Gov't Code 12586 for the first time. Prior to this adjustment, the Organization had reasonably believed its revenue would fall below the audit threshold and had not budgeted or planned for the time and expense required to complete an independent audit. Upon recognizing the audit requirement, the Organization promptly engaged a qualified independent CPA firm to conduct the audit. However, given the unique and complex accounting considerations arising from the fiscal sponsorship termination and the Organization's first year of independent operations, the audit was not finalized until March 2026. The Organization is filing this return promptly upon completion of the audit and preparation of accurate, audited financial statements, as it was not practicable to file any earlier. The Organization acted in good faith and with due diligence throughout this process, and the delay was entirely attributable to circumstances beyond its control, namely the time required to complete the independent audit. Accordingly, the Organization respectfully requests that the assessed late filing penalty be abated.