Civic Intelligence

Foundation for Sustainable Community

990 • Fiscal year 2021 • EIN 20-2112828

Jan 01, 2021 to Dec 31, 2021 • Filed on Dec 19, 2022

12129 Treosti RdSnohomish, WA 98290

(425) 210-5541

Siviq Scores

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

Liabilities / Assets

57th percentile

0.36x

Higher debt load relative to assets than 57% of similar nonprofits.

2021 filings • 501(c)3 • $250M-$1B nonprofits • Source year 2021

Liabilities / Revenue

2nd percentile

0.00x

Higher debt load relative to revenue than 2% of similar nonprofits.

2021 filings • 501(c)3 • $250M-$1B nonprofits • Source year 2021

Net Margin

22nd percentile

0.0%

Higher net margin than 22% of similar nonprofits.

2021 filings • 501(c)3 • $250M-$1B nonprofits • Source year 2021

Top Officer Pay

3rd percentile

$0

Higher top officer pay than 3% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2021 filings • 501(c)3 • $250M-$1B nonprofits • Source year 2021

Asset Growth

15th percentile

0.6%

Faster asset growth than 15% of similar nonprofits.

2021 filings • 501(c)3 • $250M-$1B nonprofits • Annualized from 2020 to 2021

Revenue Growth

98th percentile

316%

Faster revenue growth than 98% of similar nonprofits.

2021 filings • 501(c)3 • $250M-$1B nonprofits • Annualized from 2020 to 2021

Assets

Up

$669,495

Up $3,945 (+0.6%) from 2020

Net Assets

Down

$429,495

Down $236,055 (-35%) from 2020

Liabilities

Up

$240,000

Up $240,000 from 2020

Revenue

Up

$268,656,735

Up $204,124,011 (+316%) from 2020

Expenses

Up

$268,568,808

Up $204,119,187 (+317%) from 2020

Net Income

Up

$87,927

Up $4,824 (+5.8%) from 2020

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500KAssets 2012: $0Liabilities 2012: $02012Assets 2014: $15,585Liabilities 2014: $0Net Assets 2014: $15,5852014Assets 2015: $27,728Liabilities 2015: $0Net Assets 2015: $27,7282015Assets 2016: $32,645Liabilities 2016: $0Net Assets 2016: $32,6452016Assets 2017: $7,929Liabilities 2017: $0Net Assets 2017: $7,9292017Assets 2018: $32,246Liabilities 2018: $0Net Assets 2018: $32,2452018Assets 2019: $10,105Liabilities 2019: $0Net Assets 2019: $10,1052019Assets 2020: $665,550Liabilities 2020: $0Net Assets 2020: $665,5502020Assets 2021: $669,495Liabilities 2021: $240,000Net Assets 2021: $429,4952021Assets 2022: $1,083,443Liabilities 2022: $210,000Net Assets 2022: $873,4432022Assets 2023: $710,164Liabilities 2023: $133,059Net Assets 2023: $577,1052023Assets 2024: $467,391Liabilities 2024: $351,792Net Assets 2024: $115,5992024Assets 2025: $142,728Liabilities 2025: $331,826Net Assets 2025: -$189,0982025

Highlighted filing

2021

Assets$669,495
Liabilities$240,000
Net Assets$429,495

Operations Trend

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

$300M$200M$100M$0-$100MRevenue 2012: $0Expenses 2012: $0Net Income 2012: $02012Revenue 2014: $74,648Expenses 2014: $63,836Net Income 2014: $10,8122014Revenue 2015: $62,747Expenses 2015: $50,604Net Income 2015: $12,1432015Revenue 2016: $227,658Expenses 2016: $225,315Net Income 2016: $2,3432016Revenue 2017: $293,110Expenses 2017: $317,723Net Income 2017: -$24,6132017Revenue 2018: $256,741Expenses 2018: $232,797Net Income 2018: $23,9442018Revenue 2019: $239,302Expenses 2019: $212,448Net Income 2019: $26,8542019Revenue 2020: $64,532,724Expenses 2020: $64,449,621Net Income 2020: $83,1032020Revenue 2021: $268,656,735Expenses 2021: $268,568,808Net Income 2021: $87,9272021Revenue 2022: $12,739,482Expenses 2022: $12,464,582Net Income 2022: $274,9002022Revenue 2023: $10,370,324Expenses 2023: $10,679,462Net Income 2023: -$309,1382023Revenue 2024: $6,208,996Expenses 2024: $6,454,985Net Income 2024: -$245,9892024Revenue 2025: $1,481,094Expenses 2025: $1,509,173Net Income 2025: -$28,0792025

Highlighted filing

2021

Revenue$268,656,735
Expenses$268,568,808
Net Income$87,927
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Dec 19, 2022
Return Version
2021v4.0
Gross Receipts
$268,656,735
Mission and Program Overview

Mission

We empower people to sustainably grow food in and near the site by supplementing curriculum and nutritution in school and communities. Farmer frog mentors students families and their communities offering a hand-up for strong education ending child hunger and poverty and encouraging good health. We continued to distribute food and ppe through our large scale distribution program started in 2020.

We are growing kids cultivating community and nurturing habitat for all living beings through real food. Sprouting simple change.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$488,000$488,000→ $0
Cash and Non-Interest-Bearing Accounts$93,568$181,495▲ $87,927
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$581,568$669,495▲ $87,927
Other Assets Total$0$0→ $0
Liabilities
Unsecured Notes Loans Payable$0$240,000▲ $240,000
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$240,000▲ $240,000
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$581,568$429,495▼ $152,073
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$581,568$429,495▼ $152,073
Total Liabilities and Net Assets / Fund Balance$581,568$669,495▲ $87,927

Asset Categories

AssetBook ValueDepreciationBasis
Land$488,000--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Sufayatu IssakaPresident
Sudhir RalhanVice President
Aida De La PenaBoard Member
Danica LernerExecutive Co-Director
Zsofia PasztorExecutive Co-Director
Maizy BearIndigenous Program Director
Ed GregorySouth Sound Director
Georgiann Denny LilgreenMedicine Woman
Jennifer FuentesMother Earth Steward and Educator
Marie PattieSecretary
Kajhyla WashingtonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$268,410,781
Program Service Revenue
$0
Investment Income
$8
Other Revenue
$245,946
All Other Contributions
$267,730,189
Change in Net Assets
$87,927

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$267,440,003
Salaries, Compensation, and Employee Benefits$638,111
Other Expenses$490,694
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$267,440,003--$267,440,003
Other Salaries and Wages$563,228$0$0$563,228
Payroll Taxes$60,370$0$0$60,370
Other Employee Benefits$14,513$0$0$14,513
Insurance$10,573$0$0$10,573
Other Expenses$5,474$0$0$5,474
Fees for Services Other$4,225$0$0$4,225
Advertising$61$0$0$61
Total Functional Expenses$268,568,808$0$0$268,568,808
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
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

Part VI, Line 2

Zsofia Pasztor is the mother of Szabolcs Pasztor Bence Pasztor and Mate Pasztor. Zsolt Pasztor is the husband of Szofia.

Part VI, Line 12C

Any potential conflict of interest is brought to the boards attention and discussed. They then decide if it is a conflict and what to do about the issue. After a board vote if an issue is determined to have occurred the board will direct the appropriate teams to address and resolve the issue in a timely manner. The team then reports back to the board how the issue was resolved.

Part VI, Line 15

The Executive Director does not receive any compensation. Nor do the Board Members. Key employees are paid a wage appropriate to the work they perform. All tax requirements are followed as per Washington State employment laws.

Part VI, Line 19

The documents are recorded in easy to use formats. They are provided upon request.

Part VIII, Line 11A

| Explanation:| Cash received from private loan also shown as liability.

Filing and Contact Details

Filer

Filer Name
Foundation for Sustainable Community
EIN
20-2112828
In Care Of
% Zsofia Pasztor
Phone
4252105541
Address
12129 TREOSTI RD, SNOHOMISH, WA 98290
Doing Business As
Farmer Frog

Signing Officer

Name
Sufayatu Issaka
Title
President
Signed
2022-12-19
Discuss with paid preparer
No

Organization Details

Principal Officer
Zsofia Pasztor
Formed
2005
Legal Domicile
Wa
Voting Board Members
9
Independent Board Members
9
Employees
46
Volunteers
3,000
Supplemental Narrative

Additional Explanations

Part XI, Line 9

| Description:, Explanation:, Amount:| Per Part X line 24., Liability in 2021 from loan for program functions., $-240000|

Part XII, Line 11B

| Explanation:| Reimbursements from Agencies and Organizations for function related expenses that were cancelled revised reimbursed etc. and then used again for additional functional related expenses.

Part IX, Line 11G

| Explanation:| Professional Service Fees related to maintaining distribution operations for 1.5M Washingtonians and 3M Americans.

Part XI, Line 9

| Explanation:| Cash liability from $240,000 private loan in Part VIII Line 11a owed as unsecured loan to private entity also shown as cash for actual cash received Payments scheduled to begin in 2022.

Financial Statement Notes

Part II, line 9

We use the couty apraised value and have assessed property 1 at $325,000 and property 2 at $163,000.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/PersonNm1Danica Lerner
IRS990/Form990PartVIISectionAGrp/PersonNm2Sufayatu Issaka
IRS990/Form990PartVIISectionAGrp/PersonNm3Sudhir Ralhan
IRS990/Form990PartVIISectionAGrp/PersonNm4Marie Pattie
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IRS990/Form990PartVIISectionAGrp/PersonNm6Maizy Bear
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Executive Co-Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1Executive Co-Director
IRS990/Form990PartVIISectionAGrp/TitleTxt2President
IRS990/Form990PartVIISectionAGrp/TitleTxt3Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt4Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt5Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt6Indigenous Program Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt8Mother Earth Steward and Educator
IRS990/Form990PartVIISectionAGrp/TitleTxt9Medicine Woman
IRS990/Form990PartVIISectionAGrp/TitleTxt10South Sound Director
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IRS990/FormationYr02005
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IRS990/GainOrLossGrp/SecuritiesAmt00
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IRS990/GrantAmt0268410788
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IRS990/GrantsPayableGrp/EOYAmt00
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt0267440003
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt0267440003
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt00
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IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt08
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IRS990/GrossReceiptsAmt0268656735
IRS990/GrossRentsGrp/PersonalAmt00
IRS990/GrossRentsGrp/RealAmt00
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IRS990/MissionDesc0WE EMPOWER PEOPLE TO SUSTAINABLY GROW FOOD IN AND NEAR THE SITE BY SUPPLEMENTING CURRICULUM AND NUTRITUTION IN SCHOOL AND COMMUNITIES. FARMER FROG MENTORS STUDENTS FAMILIES AND THEIR COMMUNITIES OFFERING A HAND-UP FOR STRONG EDUCATION ENDING CHILD HUNGER AND POVERTY AND ENCOURAGING GOOD HEALTH. WE CONTINUED TO DISTRIBUTE FOOD AND PPE THROUGH OUR LARGE SCALE DISTRIBUTION PROGRAM STARTED IN 2020.
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IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
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IRS990/OtherChangesInNetAssetsAmt0-240000
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt014513
IRS990/OtherEmployeeBenefitsGrp/TotalAmt014513
IRS990/OtherExpensesGrp/Desc0BUSINESS TAXES
IRS990/OtherExpensesGrp/Desc1SITE MAINTENANCE
IRS990/OtherExpensesGrp/Desc2OPERATIONS
IRS990/OtherExpensesGrp/Desc3WORKER PPE
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
IRS990/OtherExpensesGrp/ProgramServicesAmt050
IRS990/OtherExpensesGrp/ProgramServicesAmt190216
IRS990/OtherExpensesGrp/ProgramServicesAmt2380095
IRS990/OtherExpensesGrp/ProgramServicesAmt35474
IRS990/OtherExpensesGrp/TotalAmt050
IRS990/OtherExpensesGrp/TotalAmt190216
IRS990/OtherExpensesGrp/TotalAmt2380095
IRS990/OtherExpensesGrp/TotalAmt35474
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OtherRevenueMiscGrp/Desc0Cash from private loan see schedule O
IRS990/OtherRevenueMiscGrp/Desc1Reimbursements for Organizations and Agencies see schedule O
IRS990/OtherRevenueMiscGrp/ExclusionAmt00
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IRS990/OtherRevenueMiscGrp/ExclusionAmt20
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0240000
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt15946
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt20
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt15946
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt20
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt00

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Filings

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2021 filings • 501(c)3 • $250M-$1B nonprofits