Civic Intelligence

Napa Valley Grape Growers Association

EIN 23-7437810 • 501(c)5 • Napa, CA

Profile

To preserve and promote Napa Valley's world-class vineyards.

1795 3rd StreetNapa, CA 94559

www.napagrowers.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

58th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)5 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)5 • <$500k nonprofits • Source year 2020

Net Margin

100th percentile

100%

Higher net margin than 100% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2020

Top Officer Pay

48th percentile

$0

Higher top officer pay than 48% of similar nonprofits.

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

501(c)5 • <$500k nonprofits • Source year 2020

Asset Growth

46th percentile

0.4%

Faster asset growth than 46% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

93rd percentile

43%

Faster revenue growth than 93% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Up

$25,855

Up $110 (+0.4%) from 2019

Liabilities

$0

No earlier filing loaded for comparison.

Net Assets

Up

$25,855

Up $110 (+0.4%) from 2019

Revenue

Up

$110

Up $33 (+43%) from 2019

Expenses

Down

$0

Down $370,800 (-100%) from 2019

Net Income

Up

$110

Up $370,833 (+100%) from 2019

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $373,016Liabilities 2010: $116,552Net Assets 2010: $256,4642010Assets 2011: $564,774Liabilities 2011: $287,553Net Assets 2011: $277,2212011Assets 2012: $409,158Liabilities 2012: $185,223Net Assets 2012: $223,9352012Assets 2013: $574,225Liabilities 2013: $188,817Net Assets 2013: $385,4082013Assets 2014: $1,247,696Liabilities 2014: $729,386Net Assets 2014: $518,3102014Assets 2015: $1,594,829Liabilities 2015: $1,077,017Net Assets 2015: $517,8122015Assets 2016: $972,454Liabilities 2016: $327,776Net Assets 2016: $644,6782016Assets 2017: $3,205,409Liabilities 2017: $2,448,284Net Assets 2017: $757,1252017Assets 2018: $2,623,922Liabilities 2018: $2,227,454Net Assets 2018: $396,4682018Assets 2019: $25,745Net Assets 2019: $25,7452019Assets 2020: $25,855Liabilities 2020: $0Net Assets 2020: $25,8552020

Highlighted filing

2020

Assets$25,855
Liabilities$0
Net Assets$25,855

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $589,5962010Expenses 2011: $705,6992011Expenses 2012: $774,0532012Expenses 2013: $795,4762013Revenue 2014: $1,080,975Expenses 2014: $948,073Net Income 2014: $132,9022014Revenue 2015: $1,074,506Expenses 2015: $1,075,004Net Income 2015: -$4982015Revenue 2016: $1,423,966Expenses 2016: $1,297,100Net Income 2016: $126,8662016Revenue 2017: $1,564,693Expenses 2017: $1,452,246Net Income 2017: $112,4472017Revenue 2018: $1,195,774Expenses 2018: $1,556,431Net Income 2018: -$360,6572018Revenue 2019: $77Expenses 2019: $370,800Net Income 2019: -$370,7232019Revenue 2020: $110Expenses 2020: $0Net Income 2020: $1102020

Highlighted filing

2020

Revenue$110
Expenses$0
Net Income$110

Filings

Latest Detailed Filing

The latest 2020 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2016 below.

Jump To
Filing Snapshot
Filing Period
Dec 1, 2015 to Nov 30, 2016
Signed
Jul 14, 2017
Return Version
2015v3.0
Gross Receipts
$1,676,837
Mission and Program Overview

Mission

To preserve and promote Napa Valley's world-class vineyards.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,396,508$579,439▼ $817,069
Accounts Receivable$98,940$266,350▲ $167,410
Intangible Assets$30,521$52,728▲ $22,207
Pledges and Grants Receivable$34,193$29,209▼ $4,984
Land, Buildings, and Equipment, Net$13,834$25,038▲ $11,204
Prepaid Expenses and Deferred Charges$6,208$13,814▲ $7,606
Cash and Non-Interest-Bearing Accounts$10,125$1,376▼ $8,749
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Inventories for Sale or Use-$0-
Total Assets$1,594,829$972,454▼ $622,375
Other Assets Total$4,500$4,500→ $0
Liabilities
Escrow Account Liability$793,635--
Deferred Revenue$161,093$185,218▲ $24,125
Accounts Payable and Accrued Expenses$121,382$131,274▲ $9,892
Mortgage Notes Payable Secured by Investment Property$907$11,284▲ $10,377
Total Liabilities$1,077,017$327,776▼ $749,241
Net Assets / Fund Balance
Unrestricted Net Assets$517,812$640,390▲ $122,578
Temporarily Rstr Net Assets-$4,288-
Total Net Assets Fund Balance$517,812$644,678▲ $126,866
Total Liabilities and Net Assets / Fund Balance$1,594,829$972,454▼ $622,375

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$23,666$17,360$41,026
Other Land Buildings$1,372$6,298$7,670

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015-$46,009-$41,721$4,288
2014$96,051--$96,051-
2013$99,924$96,051-$99,924$96,051
2012$2,591$99,924-$2,591$99,924
2011$26,412$4,746-$28,567$2,591
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jennifer PutnamExecutive DirectorFT$152,525$30,121$182,646

Board Members and Trustees

NameTitle
Garrett BucklandPresident
Paul GoldbergVice President
Amy WhitefordDirector
Arnulfo SolorioDirector
Bill HannaDirector
Jan KruppDirector
Jennifer LambDirector
John ConoverDirector
John WilkinsonDirector
Kendall Hoxsey-OnyskoDirector
Michael SilacciDirector
Remi CohenDirector
Ted HallDirector
Walt BrooksDirector
Wyman SmithDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$709,666
Program Service Revenue
$679,339
Investment Income
$747
Other Revenue
$34,214
All Other Contributions
$406,216
Change in Net Assets
$126,866

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table206$130,265Resale Method
Other Non Cash Contri Table1$67,500Resale method
Other Non Cash Contri Table6$41,027Resale Method
Other Non Cash Contri Table1$35,967Resale method
Other Non Cash Contri Table1$20,000Resale Method
Other Non Cash Contri Table1$15,980Resale method
Other Non Cash Contri Table1$8,760Resale Method
Other Non Cash Contri Table3$6,500Fair Mkt Value
Other Non Cash Contri Table1$5,000Resale method
Other Non Cash Contri Table1$5,000Resale method
Other Non Cash Contri Table1$5,000Resale method
Total Noncash Contributions223$340,999-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$652,510
Other Expenses$641,521
Grants and Similar Amounts Paid$3,069
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$377,052
Current Officers, Directors, Trustees, and Key Employees---$200,121
Fees for Services Other---$137,217
Occupancy---$60,439
Payroll Taxes---$47,967
Fees for Services Accounting---$39,027
Information Technology---$29,401
Other Employee Benefits---$20,614
Office Expenses---$18,029
Depreciation Depletion---$13,226
Conferences and Meetings---$12,372
Fees for Services Legal---$10,458
All Other Expenses---$8,190
Pension Plan Contributions---$6,756
Advertising---$6,278
Insurance---$6,265
Other Expenses---$4,310
Grants to Domestic Orgs---$3,069
Travel---$1,402
Total Functional Expenses$0$0$0$1,297,100
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$239,735
Fundraising Gross Income$239,735
Gaming Gross Income$47,350
Gaming Direct Expenses$13,136
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Harvest Stomp$513,976$239,735$85,169$154,566
Total Events$513,976$239,735$239,735-
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
Insider Transactions and Loans

Loans and Receivables

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

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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, Line 6: Explanation of Classes of Members or Shareholder

The organization has four classes of members: Grower Members, Vineyard Manager Members, Associate Members and Friends of the Napa Valley Grape Growers. All must meet requirements for the particular class of membership. Only grower members and vineyard manager members have voting rights.

Form 990, Part VI, Line 11B: Form 990 Review Process

The Form 990 is prepared by a public accounting firm. The Executive Director and the organization's Financial Committee each reviews and approves the Form 990 prior to its filing. The Full Board receives a copy within 30 days after filing.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Paid staff and board members are required to annually document in writing any interests, relationships or holdings that could potentially result in a conflict of interest. If a conflict of interest is identified from an annual disclosure, the organization's executive committee will review the conflict and takes appropriate action, which may include prohibiting an individual from participating in the board's deliberations and decisions regarding a certain transaction. If a conflict is identified during a meeting, the entire Board will decide what appropriate action to take.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The Executive Committee of the organization has general oversight of the organization's human resource plan. Specific duties include yearly evaluation of the Executive Director of the organization. The Executive Director, in cooperation with the Executive Committee, reviews all key employees of the organization. The Northern California Wage and Compensation Survey for Nonprofit Organizations and other studies are used to benchmark compensation. The Executive Committee of the Board of Directors meets independently of the Executive Director to deliberate performance and consider compensation. Findings and recommendations of the committee are presented to the full board of directors annually for review and approval. Once the evaluation and compensation plan is approved, the committee or the board chair meets with the Executive Director. The Executive Director in turn meets with key employees. All of these procedures are contemporaneously documented.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

Please refer to the answer to question 15a above.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The organization's governing documents, conflict of interest policy, and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Napa Valley Grape Growers Association
EIN
23-7437810
Phone
7079448311
Address
1795 3rd Street, Napa, CA 94559

Signing Officer

Name
Jennifer Putnam
Title
Executive Director
Signed
2017-07-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jennifer Putnam
Formed
1975
Legal Domicile
CA
Voting Board Members
15
Independent Board Members
15
Employees
11
Volunteers
15

Preparer

Firm
Brotemarkle Davis & Co LLP
Address
899 ADAMS ST STE H, SAINT HELENA, CA 94574-1160
Preparer
Patricia M Walker
Phone
7079634466
Supplemental Narrative

Financial Statement Notes

Part IV, Line 2B: Explanation of escrow account liability

At its prior year annual fundraising event, the organization collected donations on behalf of the Napa Valley Farmworker Foundation, a public charity and a related organization. The funds collected were remitted to the public charity in 2016.

Part V, Line 4: Intended uses of the endowment fund.

Temporarily restricted net assets represented a grant received for a woodland initiative program. The restrictions under this grant were only partially fulfilled during the current year, leaving a balance of $4,288.

Part X : FIN48 Footnote

Generally Accepted Accounting Principles provide accounting and disclosure guidance about positions taken by an organization in its tax returns that might be uncertain. Management has considered it's tax positions and believes that all of the positions taken by the Napa Valley Grape Growers Association in its federal and state tax exempt organizations tax returns are more likely than not to be sustained upon examination. The Napa Valley Grape Growers Association returns are subject to examination by federal and state taxing authorities. Tax years still open to examination extend back to 2012 for Federal purposes and to 2011 for California purposes.

Raw XML AppendixShowing 400 of 665 raw XML fields

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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