Civic Intelligence

Cultivating Community

990 • Fiscal year 2021 • EIN 04-3607322

Jan 01, 2021 to Dec 31, 2021 • Filed on May 03, 2022

PO Box 3792Portland, ME 04104

(207) 761-4769

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

79th percentile

0.38x

Higher debt load relative to assets than 79% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

49th percentile

0.08x

Higher debt load relative to revenue than 49% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

46th percentile

11%

Higher net margin than 46% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

47th percentile

$47,670

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 4.0% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

85th percentile

45%

Faster asset growth than 85% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

31st percentile

-0.5%

Faster revenue growth than 31% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$267,828

Up $83,229 (+45%) from 2020

Net Assets

Up

$167,154

Up $125,740 (+304%) from 2020

Liabilities

Down

$100,674

Down $42,511 (-30%) from 2020

Revenue

Down

$1,186,256

Down $5,992 (-0.5%) from 2020

Expenses

Down

$1,061,166

Down $90,408 (-7.9%) from 2020

Net Income

Up

$125,090

Up $84,416 (+208%) from 2020

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$600K$400K$200K$0-$200KAssets 2010: $99,777Liabilities 2010: $33,053Net Assets 2010: $66,7242010Assets 2011: $162,157Liabilities 2011: $33,204Net Assets 2011: $128,9532011Assets 2012: $209,669Liabilities 2012: $38,345Net Assets 2012: $171,3242012Assets 2013: $299,558Liabilities 2013: $20,081Net Assets 2013: $279,4772013Assets 2014: $496,426Liabilities 2014: $32,065Net Assets 2014: $464,3612014Assets 2015: $434,735Liabilities 2015: $42,831Net Assets 2015: $391,9042015Assets 2016: $372,504Liabilities 2016: $38,981Net Assets 2016: $333,5232016Assets 2017: $451,777Liabilities 2017: $85,153Net Assets 2017: $366,6242017Assets 2018: $238,539Liabilities 2018: $135,828Net Assets 2018: $102,7112018Assets 2019: $170,586Liabilities 2019: $172,249Net Assets 2019: -$1,6632019Assets 2020: $184,599Liabilities 2020: $143,185Net Assets 2020: $41,4142020Assets 2021: $267,828Liabilities 2021: $100,674Net Assets 2021: $167,1542021Assets 2022: $319,027Liabilities 2022: $243,363Net Assets 2022: $75,6642022Assets 2023: $118,756Liabilities 2023: $142,254Net Assets 2023: -$23,4982023Assets 2024: $418,356Liabilities 2024: $337,477Net Assets 2024: $80,8792024

Highlighted filing

2021

Assets$267,828
Liabilities$100,674
Net Assets$167,154

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2010: $614,7782010Expenses 2011: $752,5172011Expenses 2012: $566,9622012Revenue 2013: $790,320Expenses 2013: $682,167Net Income 2013: $108,1532013Revenue 2014: $1,009,063Expenses 2014: $824,179Net Income 2014: $184,8842014Revenue 2015: $872,156Expenses 2015: $944,613Net Income 2015: -$72,4572015Revenue 2016: $959,225Expenses 2016: $1,018,236Net Income 2016: -$59,0112016Revenue 2017: $1,188,610Expenses 2017: $1,156,217Net Income 2017: $32,3932017Revenue 2018: $1,111,146Expenses 2018: $1,373,855Net Income 2018: -$262,7092018Revenue 2019: $1,245,374Expenses 2019: $1,352,097Net Income 2019: -$106,7232019Revenue 2020: $1,192,248Expenses 2020: $1,151,574Net Income 2020: $40,6742020Revenue 2021: $1,186,256Expenses 2021: $1,061,166Net Income 2021: $125,0902021Revenue 2022: $1,017,213Expenses 2022: $1,105,091Net Income 2022: -$87,8782022Revenue 2023: $1,082,326Expenses 2023: $1,145,508Net Income 2023: -$63,1822023Revenue 2024: $1,367,688Expenses 2024: $1,263,950Net Income 2024: $103,7382024

Highlighted filing

2021

Revenue$1,186,256
Expenses$1,061,166
Net Income$125,090
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
May 3, 2022
Return Version
2021v4.2
Gross Receipts
$1,186,256
Mission and Program Overview

Mission

To strengthen communities by growing food, preparing youth leaders and new farmers, and promoting social and environmental justice.

To strengthen communities bygrowing food, preparing youth leaders and new farmers, and promoting

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$46,456$90,679▲ $44,223
Land, Buildings, and Equipment, Net$83,364$83,364→ $0
Accounts Receivable$7,740$72,944▲ $65,204
Pledges and Grants Receivable$29,143--
Savings and Temporary Cash Investments-$16,123-
Investments in Publicly Traded Securities$12,186--
Prepaid Expenses and Deferred Charges$2,047$3,218▲ $1,171
Total Assets$184,599$267,828▲ $83,229
Other Assets Total$3,663$1,500▼ $2,163
Liabilities
Other Liabilities$101,110$53,278▼ $47,832
Accounts Payable and Accrued Expenses$42,075$37,396▼ $4,679
Deferred Revenue-$10,000-
Total Liabilities$143,185$100,674▼ $42,511
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$41,414$167,154▲ $125,740
Total Net Assets Fund Balance$41,414$167,154▲ $125,740
Total Liabilities and Net Assets / Fund Balance$184,599$267,828▲ $83,229

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$80,162$162,644$242,806
Buildings$3,202$3,140$6,342
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Alex ReadfieldInterim Co-DirectorFT$47,670$47,670
Anna SomoInterim Co-DirectorFT$40,653$40,653
Roberto RodriquezInterim Co-DirectorPT$12,000$12,000
Kathleen McKersieDirector-$10,080$10,080
Brenda PelusoInterim Co-DirectorPT$8,500$8,500

Board Members and Trustees

NameTitle
Dee Dee GermainPresident
Elizabeth ManningVice President & Secretary
Jenn SoDirector
Joan AmoryDirector
Waite MaclinDirector
Ted SpitzerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,128,830
Program Service Revenue
$37,340
Investment Income
$2,043
Other Revenue
$18,043
All Other Contributions
$632,610
Change in Net Assets
$125,090
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$647,238
Other Expenses$413,928
Total Fundraising Expense$41,041
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$297,546$106,266$21,253$425,065
Current Officers, Directors, Trustees, and Key Employees$83,232$29,726$5,945$118,903
Other Employee Benefits$38,079$13,600$2,720$54,399
Fees for Services Accounting$37,968$13,560$2,712$54,240
Payroll Taxes$34,210$12,218$2,443$48,871
Office Expenses$28,014$10,005$2,001$40,020
Occupancy$24,425$8,723$1,745$34,893
All Other Expenses$26,410$5,502$1,204$33,116
Other Expenses$9,514$3,398$679$13,591
Travel$2,305$659$329$3,293
Interest-$575-$575
Advertising$144$51$10$205
Total Functional Expenses$811,589$208,536$41,041$1,061,166
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Wages and Pto$45,280
Other Long-term Note Payable$6,889
Funds Held in Agency$1,950
Flexible Spending$-841
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, line 11B

Form 990 tax return is thoroughly reviewed by the executive director and the treasurer of the board of directors before it is filed.

Form 990, Part VI, Section B, line 12C

Board members are reminded regularly to disclose any potential conflicts of interest in accordance with the organization's policy, especially prior to voting and discussing issues requiring board action.

Form 990, Part VI, Section B, line 15

The board reviews and approves budgets annually which include salary information. Salaries are benchmarked against the Maine Association of Non-Profits biannual wage and salary survey which provides comparability data.

Form 990, Part VI, Section C, line 18

Documents are avaliable at our opffices upon request.

Form 990, Part VI, Section C, line 19

Documents are avaliable at our opffices upon request.

Form 990, Part I, Line 1, FORM 990 PART III. LINE 4A, Form 990, Part VI,

Form 990, Part I, Line 1, Description of Organization Mission: SOCIAL AND ENVIRONMENTAL JUSTICE. FORM 990 PART III. LINE 4A - PROGRAM SERVICE ACCOMPLISHMENTS CULTIVATING COMMUNITY'S WORK IS FOCUSED BY CRITICAL QUESTIONS IN THREE AREAS: - COMMUNITY FOOD SECURITY: HOW CAN WE ENSURE THAT EVERYONE HAS ACCESS TO THE BEST DIET- LOCAL, SUSTAINABLY PRODUCED FOOD- REGARDLESS OF LOCATION OR INCOME? - COMMUNITY EMPOWERMENT: HOW CAN WE ENSURE THAT ALL COMMUNITY MEMBERSESPECIALLY HISTORICALLY MARGINALIZED COMMUNITY MEMBERS SUCH AS IMMIGRANTS AND YOUTH- HAVE THE TOOLS TO IMPOVE THEIR OWN LIVES AND THE GREATER COMMUNITY? - COMMUNITY SUSTAINABILITY: HOW CAN WE MODEL AND FOSTER WAYS OF LIVING THAT WILL SUSTAIN US WHILE ALLOWING FUTURE GENERATIONS TO FLOURISH? SUSTAINABLE AGRICULTURE IS THE ENGINE THAT DRIVES HOW WE ADDRESS THESE THREE QUESTIONS. OUR COMMUNITY FOOD WORK INCLUDES GROWING PRODUCE AND MAKING IT AVAILABLE TO LOW-INCOME CONSUMERS THROUGH FREE AND REDUCED PRICE CSA SHARES AND THROUGH THE EMERGENCY FOOD SYSTEM. WE ALSO CONVENE FARM STANDS AND SUPPORT FARMERS MARKETS IN LOW-INCOME NEIGHBORHOODS WHERE CUSTOMERS CAN LEVERAGE THEIR FEDERAL NUTRITION BENEFITS INCLUDING SNAP (FORMERLY FOOD STAMPS), WIC, AND SFMVP (SENIOR FARM SHARE IN MAINE). OUR COMMUNITY EMPOWERMENT WORK ENCOMPASSES A REFUGEE FARMER TRAINING PROGRAM THAT HELPS IMMIGRANT FAMILIES MOVE CLOSER TO SELF-SUFFICIENCY THROUGH TRAINING AND FARM ENTERPRISE DEVELOPMENT. OUR GROWING SEASON YOUTH PROGRAMS- YOUTH GROWERS, GROW INTERNS, CULINARY CREW, AND MORE- APPLY A FOOD SYSTEM LENS TO HELPING YOUTH DEVELOP THEIR SKILLS AS WORKERS, CITIZENS, LEADERS, AND STEWARDS. AND OUR MANY SCHOOL PARTNERSHIPS SUPPORT TEACHERS AND STUDENTS WHO SEE FOOD AND FARM WORK AS A WAY TO DEVELOP SKILLS IN LEADERSHIP AND STEWARDSHIP. OUR COMMUNITY SUSTAINABILITY WORK ENCOMPASSES THE FACT THAT WE GROW RIGHT WHERE PEOPLE LIVE AND EAT, USING ONLY SUSTAINABLEAND, WHENEVER POSSIBLE, CERTIFIED ORGANIC PRACTICES. Form 990, Part VI, Section B, line 11b: FORM 990 TAX RETURN IS THOROUGHLY REVIEWED BY THE EXECUTIVE DIRECTOR AND THE TREASURER OF THE BOARD OF DIRECTORS BEFORE IT IS FILED. Form 990, Part VI, Section B, Line 12c: Board members are reminded regularly to disclose any potential conflicts of interest in accordance with the organization's policy, especially prior to voting and discussing issues requiring board action. Form 990, Part VI, Section B, Line 15: The board reviews and approves budgets annually which include salary information. Salaries are benchmarked against the Maine Association of Non-Profits biannual wage and salary survey which provides comparability data. Form 990, Part VI, Section C, Line 19: AVAILABLE UPON REQUEST Form 990, Part IX, Line 11g, Other Fees: CONTRACT SERVICES: Program service expenses 811,589 Management and general expenses 208,536 Fundraising expenses 41,041 Total expenses 1,061,166 PROFESSIONAL SERVICES: Program service expenses 37,968 Management and general expenses 13,560 Fundraising expenses 2,712 Total expenses 54,240 Total Other Fees on Form 990, Part IX, line 11g, Col A 0 Form 990 Part XII, Line 2c: The process has not changed from the prior year.

Filing and Contact Details

Filer

Filer Name
Cultivating Community
EIN
04-3607322
Phone
2077614769
Address
PO BOX 3792, PORTLAND, ME 04104

Signing Officer

Name
Brenda Peluso
Title
Interim Co-director
Phone
2077614769
Signed
2022-05-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brenda Peluso
Formed
2001
Legal Domicile
Me
Voting Board Members
7
Independent Board Members
7
Employees
23
Volunteers
188

Preparer

Firm
Pgm LLC
Address
319 Main Street, Biddeford, ME 04005
Phone
2074155714
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 TAX RETURN IS THOROUGHLY REVIEWED BY THE EXECUTIVE DIRECTOR AND THE TREASURER OF THE BOARD OF DIRECTORS BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Board members are reminded regularly to disclose any potential conflicts of interest in accordance with the organization's policy, especially prior to voting and discussing issues requiring board action.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The board reviews and approves budgets annually which include salary information. Salaries are benchmarked against the Maine Association of Non-Profits biannual wage and salary survey which provides comparability data.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Documents are avaliable at our opffices upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Documents are avaliable at our opffices upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Form 990, Part I, Line 1, Description of Organization Mission: SOCIAL AND ENVIRONMENTAL JUSTICE. FORM 990 PART III. LINE 4A - PROGRAM SERVICE ACCOMPLISHMENTS CULTIVATING COMMUNITY'S WORK IS FOCUSED BY CRITICAL QUESTIONS IN THREE AREAS: - COMMUNITY FOOD SECURITY: HOW CAN WE ENSURE THAT EVERYONE HAS ACCESS TO THE BEST DIET- LOCAL, SUSTAINABLY PRODUCED FOOD- REGARDLESS OF LOCATION OR INCOME? - COMMUNITY EMPOWERMENT: HOW CAN WE ENSURE THAT ALL COMMUNITY MEMBERSESPECIALLY HISTORICALLY MARGINALIZED COMMUNITY MEMBERS SUCH AS IMMIGRANTS AND YOUTH- HAVE THE TOOLS TO IMPOVE THEIR OWN LIVES AND THE GREATER COMMUNITY? - COMMUNITY SUSTAINABILITY: HOW CAN WE MODEL AND FOSTER WAYS OF LIVING THAT WILL SUSTAIN US WHILE ALLOWING FUTURE GENERATIONS TO FLOURISH? SUSTAINABLE AGRICULTURE IS THE ENGINE THAT DRIVES HOW WE ADDRESS THESE THREE QUESTIONS. OUR COMMUNITY FOOD WORK INCLUDES GROWING PRODUCE AND MAKING IT AVAILABLE TO LOW-INCOME CONSUMERS THROUGH FREE AND REDUCED PRICE CSA SHARES AND THROUGH THE EMERGENCY FOOD SYSTEM. WE ALSO CONVENE FARM STANDS AND SUPPORT FARMERS MARKETS IN LOW-INCOME NEIGHBORHOODS WHERE CUSTOMERS CAN LEVERAGE THEIR FEDERAL NUTRITION BENEFITS INCLUDING SNAP (FORMERLY FOOD STAMPS), WIC, AND SFMVP (SENIOR FARM SHARE IN MAINE). OUR COMMUNITY EMPOWERMENT WORK ENCOMPASSES A REFUGEE FARMER TRAINING PROGRAM THAT HELPS IMMIGRANT FAMILIES MOVE CLOSER TO SELF-SUFFICIENCY THROUGH TRAINING AND FARM ENTERPRISE DEVELOPMENT. OUR GROWING SEASON YOUTH PROGRAMS- YOUTH GROWERS, GROW INTERNS, CULINARY CREW, AND MORE- APPLY A FOOD SYSTEM LENS TO HELPING YOUTH DEVELOP THEIR SKILLS AS WORKERS, CITIZENS, LEADERS, AND STEWARDS. AND OUR MANY SCHOOL PARTNERSHIPS SUPPORT TEACHERS AND STUDENTS WHO SEE FOOD AND FARM WORK AS A WAY TO DEVELOP SKILLS IN LEADERSHIP AND STEWARDSHIP. OUR COMMUNITY SUSTAINABILITY WORK ENCOMPASSES THE FACT THAT WE GROW RIGHT WHERE PEOPLE LIVE AND EAT, USING ONLY SUSTAINABLEAND, WHENEVER POSSIBLE, CERTIFIED ORGANIC PRACTICES. Form 990, Part VI, Section B, line 11b: FORM 990 TAX RETURN IS THOROUGHLY REVIEWED BY THE EXECUTIVE DIRECTOR AND THE TREASURER OF THE BOARD OF DIRECTORS BEFORE IT IS FILED. Form 990, Part VI, Section B, Line 12c: Board members are reminded regularly to disclose any potential conflicts of interest in accordance with the organization's policy, especially prior to voting and discussing issues requiring board action. Form 990, Part VI, Section B, Line 15: The board reviews and approves budgets annually which include salary information. Salaries are benchmarked against the Maine Association of Non-Profits biannual wage and salary survey which provides comparability data. Form 990, Part VI, Section C, Line 19: AVAILABLE UPON REQUEST Form 990, Part IX, Line 11g, Other Fees: CONTRACT SERVICES: Program service expenses 811,589 Management and general expenses 208,536 Fundraising expenses 41,041 Total expenses 1,061,166 PROFESSIONAL SERVICES: Program service expenses 37,968 Management and general expenses 13,560 Fundraising expenses 2,712 Total expenses 54,240 Total Other Fees on Form 990, Part IX, line 11g, Col A 0 Form 990 Part XII, Line 2c: The process has not changed from the prior year.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 18

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.42$0.34$0.08$1.37$1.26$0.10
2023Detailed filing. Detailed filing data is available for this year.$0.12$0.14$0.02$1.08$1.15$0.06
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.32$0.24$0.08$1.02$1.11$0.09
2021Detailed filing. Detailed filing data is available for this year.$0.27$0.10$0.17$1.19$1.06$0.13
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.18$0.14$0.04$1.19$1.15$0.04
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.17$0.17$0.00$1.25$1.35$0.11
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.24$0.14$0.10$1.11$1.37$0.26
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.45$0.09$0.37$1.19$1.16$0.03
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.37$0.04$0.33$0.96$1.02$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.43$0.04$0.39$0.87$0.94$0.07
2014Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.50$0.03$0.46$1.01$0.82$0.18
2013Detailed filing. Detailed filing data is available for this year.$0.30$0.02$0.28$0.79$0.68$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.21$0.04$0.17$0.57
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.16$0.03$0.13$0.75
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.10$0.03$0.07$0.61
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2021 filings • 501(c)3 • $1M-$5M nonprofits