Bay Area Liberation Center

Nonprofit profile at a glance

EIN
922459223
IRS 990 coverage
2025–2025
Forms available
Form 990 2025, Form 990-EZ 2024, Form 990-N 2023
Location
Oakland, CA, USA
Phone
7079345366
Rating
55
Verdict
MIXED
Rating confidence
Moderate
Sector
Alliance/Advocacy

Reported finances

Revenue
$207,392
Expenses
$102,175
Assets
$177,186
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • Rosa Astra (President)

People named in this filing

  • Rosa Astra (President)
  • Noah Roberts (Treasurer)
  • Madeline Cline (Secretary)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To promote social welfare including but not limited to: 1 developing and advocating for legislation regulations and government programs to promote economic racial and social justice 2 conducting research and publicizing the positions of elected officials concerning these issues and 3 engaging in educational activity to raise public awareness and civic engagement around these issues.

What it reported doing in 2025

Black history programming. Black history month and Black August programming in addition to regular classes and forums on black history and racism. The programs offer political education that deepens community understanding of social justice movements and the contributions of freedom fighters. It also features cultural and artistic activities that celebrate Black history resilience and creativity. Through workshops events and collaborative outreach the program engages community members in learning reflection and collective empowerment.

Operating model

Revenue model
Donor-supported. 88% of the money available for current operations came from contributions and gifts.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

MIXED - Most voting board members are independent and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.

Rating breakdown

  • Financial Efficiency: 39
  • Transparency & Controls: 53
  • Accountability: 82
  • Sustainability: 76
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 32.2%; rating input score 32
  • Program expense ratio: 65.4%; rating input score 65
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 77.8%; rating input score 78; 0th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 50.7%; rating input score 91; 91st percentile among comparable filings
  • Total-asset coverage ratio: 1.73; rating input score 55; 55th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 75.8% per year; rating input score 100; 98th percentile among comparable filings
  • Asset growth: 82.3% per year; rating input score 100; 98th percentile among comparable filings

Details

  • Where the money goes: 32.2% of revenue deployed · 65.4% of spending went to programs
  • Governance: 3 of 3 board members independent · 4 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $67K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 33 of 40 current checks pass · 7 findings to review
  • Schedules: 4 filed schedules · includes major donors and executive pay
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Mission deployment rate scored 32/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 55/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX AllOtherExpenses column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX ConferencesMeetings column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX DepreciationDepletion column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX InformationTechnology column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX OfficeExpenses column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX Travel column sum did not reconcile in the filed values.