Civic Intelligence

The Ceres Community Project

990 • Fiscal year 2016 • EIN 26-2250997

Jan 01, 2016 to Dec 31, 2016 • Filed on May 14, 2017

PO Box 1562Sebastopol, CA 95472

(707) 829-5833

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.37x

Higher debt load relative to assets than 73% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

69th percentile

0.29x

Higher debt load relative to revenue than 69% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

24th percentile

-8.3%

Higher net margin than 24% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

68th percentile

$97,803

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 5.2% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

36th percentile

-1.8%

Faster asset growth than 36% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

70th percentile

13%

Faster revenue growth than 70% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Down

$1,463,017

Down $27,144 (-1.8%) from 2015

Net Assets

Down

$916,928

Down $157,145 (-15%) from 2015

Liabilities

Up

$546,089

Up $130,001 (+31%) from 2015

Revenue

Up

$1,896,734

Up $220,268 (+13%) from 2015

Expenses

Up

$2,053,879

Up $436,392 (+27%) from 2015

Net Income

Down

-$157,145

Down $216,124 (-366%) from 2015

Historical Trend

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2012: $1,255,473Liabilities 2012: $354,397Net Assets 2012: $901,0762012Assets 2013: $1,444,287Liabilities 2013: $378,170Net Assets 2013: $1,066,1172013Assets 2014: $1,402,591Liabilities 2014: $387,497Net Assets 2014: $1,015,0942014Assets 2015: $1,490,161Liabilities 2015: $416,088Net Assets 2015: $1,074,0732015Assets 2016: $1,463,017Liabilities 2016: $546,089Net Assets 2016: $916,9282016Assets 2017: $1,765,540Liabilities 2017: $515,009Net Assets 2017: $1,250,5312017Assets 2018: $1,790,111Liabilities 2018: $568,573Net Assets 2018: $1,221,5382018Assets 2019: $1,805,514Liabilities 2019: $670,114Net Assets 2019: $1,135,4002019Assets 2020: $3,112,294Liabilities 2020: $546,052Net Assets 2020: $2,566,2422020Assets 2021: $4,317,685Liabilities 2021: $511,503Net Assets 2021: $3,806,1822021Assets 2022: $4,451,719Liabilities 2022: $847,123Net Assets 2022: $3,604,5962022Assets 2023: $7,240,685Liabilities 2023: $745,702Net Assets 2023: $6,494,9832023Assets 2024: $23,279,770Liabilities 2024: $10,922,682Net Assets 2024: $12,357,0882024

Highlighted filing

2016

Assets$1,463,017
Liabilities$546,089
Net Assets$916,928

Operations Trend

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

$15M$10M$5.0M$0-$5.0MExpenses 2012: $760,7732012Revenue 2013: $1,334,880Expenses 2013: $1,169,839Net Income 2013: $165,0412013Revenue 2014: $1,355,978Expenses 2014: $1,407,001Net Income 2014: -$51,0232014Revenue 2015: $1,676,466Expenses 2015: $1,617,487Net Income 2015: $58,9792015Revenue 2016: $1,896,734Expenses 2016: $2,053,879Net Income 2016: -$157,1452016Revenue 2017: $2,406,696Expenses 2017: $2,073,093Net Income 2017: $333,6032017Revenue 2018: $2,370,850Expenses 2018: $2,399,843Net Income 2018: -$28,9932018Revenue 2019: $2,533,729Expenses 2019: $2,619,867Net Income 2019: -$86,1382019Revenue 2020: $5,218,107Expenses 2020: $3,787,265Net Income 2020: $1,430,8422020Revenue 2021: $4,903,923Expenses 2021: $3,663,983Net Income 2021: $1,239,9402021Revenue 2022: $4,155,933Expenses 2022: $4,357,519Net Income 2022: -$201,5862022Revenue 2023: $8,144,362Expenses 2023: $5,253,975Net Income 2023: $2,890,3872023Revenue 2024: $11,829,688Expenses 2024: $5,975,906Net Income 2024: $5,853,7822024

Highlighted filing

2016

Revenue$1,896,734
Expenses$2,053,879
Net Income-$157,145
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
May 14, 2017
Return Version
2016v3.0
Gross Receipts
$1,967,227
Mission and Program Overview

Mission

Our mission is three-fold: (1) to provide those facing cancer and other life-threatening illnesses with nourishing whole foods meals that can support their healing, (2) to teach teens how to cook and eat for health and to develop them as future leaders committed to making a difference in their communities, and (3) to educate the general public about the vital link between what we eat and our health.

We create health for people, communities, and the planet through love, healing food, and empowering the next generation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,078,423$1,119,353▲ $40,930
Cash and Non-Interest-Bearing Accounts$403,511$275,233▼ $128,278
Prepaid Expenses and Deferred Charges$5,418$46,890▲ $41,472
Inventories for Sale or Use$2,485$17,060▲ $14,575
Accounts Receivable$324$4,481▲ $4,157
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$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-
Intangible Assets-$0-
Total Assets$1,490,161$1,463,017▼ $27,144
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$345,142$451,260▲ $106,118
Accounts Payable and Accrued Expenses$70,946$94,829▲ $23,883
Total Liabilities$416,088$546,089▲ $130,001
Net Assets / Fund Balance
Unrestricted Net Assets$826,291$817,912▼ $8,379
Temporarily Rstr Net Assets$247,782$99,016▼ $148,766
Total Net Assets Fund Balance$1,074,073$916,928▼ $157,145
Total Liabilities and Net Assets / Fund Balance$1,490,161$1,463,017▼ $27,144

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$634,475$92,788$727,263
Land$265,400-$265,400
Equipment$185,189$59,701$244,890
Other Land Buildings$34,289$26,973$61,262
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Cathryn CouchExecutive DirectorFT$92,244$5,559$97,803

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,633,540
Program Service Revenue
$262,140
Investment Income
$-1,619
Other Revenue
$2,673
All Other Contributions
$1,399,895
Change in Net Assets
$-157,145

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
Food Inventory7$123,379Fair Market Value (FMV)
Securities Publicly Traded1$21,461Fair Market Value (FMV)
Other Non Cash Contri Table1$12,250Fair Market Value (FMV)
Other Non Cash Contri Table1$10,000Fair Market Value (FMV)
Total Noncash Contributions10$167,090-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,896,734
Revenue Not Reported on Form 990
$207,278
Total Revenue per Audited Statements
$2,104,012
Total Revenue per Form 990
$1,896,734
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,219,959
Other Expenses$833,920
Total Fundraising Expense$305,606
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$736,776$64,874$142,004$943,654
Occupancy$124,157$9,844$20,762$154,763
Other Employee Benefits$84,156$7,827$8,561$100,544
Current Officers, Directors, Trustees, and Key Employees$35,342$11,780$47,122$94,244
Fees for Services Other$56,850-$35,595$92,445
Payroll Taxes$60,909$5,557$15,051$81,517
All Other Expenses$53,836$6,119$19,096$79,051
Depreciation Depletion$46,751$703$1,519$48,973
Fees for Services Accounting-$39,605-$39,605
Interest$18,747$3,897-$22,644
Other Expenses$19,614$2,554$472$22,640
Insurance$6,137$3,647$1,823$11,607
Total Functional Expenses$1,590,140$158,133$305,606$2,053,879

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,261,157
Expenses per Audited Statements$2,053,879
Total Expenses per Form 990$2,053,879
Expenses Not Reported on Form 990$207,278
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$47,352
Fundraising Direct Expenses$46,932
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Harvest of the Heart-Auction$274,540$40,995$12,606$28,389
Ceres Fest$6,457$6,357-$6,357
Total Events$280,997$47,352$46,932$420
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
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
No
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 11B: Form 990 Review Process

The Form 990 is reviewed and approved by the finance committee and distributed to the board prior to filing.

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

The organization reviews all compensation of officers and employees annually and requests disclosure of any possible conflict of interest of board members, officers and employees in order to enforce complicance with this policy.

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

The compensation of the Executive Director was compared to a study of non profit salaries for similar sized organizations in the San Francisco Bay Area.

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

The compensation of other employees were compared to a study of non profit salaries for similar sized organizations in the San Francisco Bay Area.

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

The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request in writing or in person.

Filing and Contact Details

Filer

Filer Name
The Ceres Community Project
EIN
26-2250997
Phone
7078295833
Address
PO Box 1562, Sebastopol, CA 95472

Signing Officer

Name
Cathryn Couch
Title
Executive Director
Signed
2017-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cathryn Couch
Formed
2008
Legal Domicile
CA
Voting Board Members
12
Independent Board Members
12
Employees
37
Volunteers
1,014

Preparer

Firm
Carolyn A Mayes CPA
Address
559 Torrey Pine Lane, Santa Rosa, CA 95407
Preparer
Carolyn A Mayes CPA
Phone
7075738892
Supplemental Narrative

Financial Statement Notes

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

Special event revenues $46932

Part XII, Line 2D: Other expenses and losses per audited F/S

Special event expenses $46932

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IRS990/Desc0Healing Meals ProgramCeres core program Healing Meals for Healthy Communities includes the following key components: 1) Supporting primarily low-income individuals dealing with serious illness with free and low-cost delivered and nutrient-rich organic meals, nutrition education, and a community of caring; 2) Involving young people as volunteer gardeners and chefs, giving them direct, hands-on experience of the difference that fresh, healthy foods and community make, and of their own capacity to contribute while building life and work-ready skills; and 3) Engaging people of all ages and from all walks as volunteers and in-kind contributors in order to connect them to others and to their value as an integral part of the community.During 2016, Ceres Community Project provided 96,713 meals to 695 client families from five kitchen locations in Marin, Sonoma and Alameda counties, California. 431 teens were engaged in 23,136 hours of work-based learning in an organic food production garden and five commercial kitchen operations. Clients surveyed three months after they have stopped receiving the meals report a 23% increase in vegetable consumption compared to before they participated in the program, and nearly 80% have reduced the amount of fast and processed food they are eating. 100% say that the meals were extremely important to their healing, and 83% say that what they learned about healthy eating and nutrition was extremely important to them; 93% report that the meals helped reduce their social isolation, helping them feel more connected to the community; 85% say that receiving the meals helped to ensure that they ate even when they didnt feel like it.Youth who are active for at least six months are 29% more likely to be eating 3 servings of vegetables each day and the percentage that say they eat fast food either daily or frequently decreases by 54%. Teens are also 50% more likely to be encouraging friends and family to make healthier choices, and 28% more likely to be cooking meals from scratch at home. On average, youth are 40% more likely to say they feel extremely confident on 11 different culinary skills and 4 basic gardening skills.Program Expansion:We completed the move into our new Santa Rosa program site at the SAY Dream Center and in the process closed the two-day per week program site we had operated at the Hanna Boys Center for two and a half years. The new program site gives us 24/7 access to the commercial kitchen we remodeled in 2015, along with a caf space and offices. We began our afterschool Youth Program in early February 2016 with youth volunteering two afternoons a week to make meals for families in need. We expanded to three days per week in June 2016. The new site engaged 102 youth in 4,685 hours of mentoring and work-based learning 70% more youth than we had served in the old site and more than double the hours. Meal volume served out of this site was only slightly higher but will increase considerably in our second year.We completed a 12 week pilot program in Alameda County. Working out of a commercial kitchen on the site of Alameda Point Collaborative in Alameda, CA, we engaged 11 formerly homeless youth in 318 hours of education about nutrition and healthy cooking. The 1,079 meals they prepared were delivered to 15 clients at Charlotte Maxwell Clinic in Oakland, all of whom have cancer and are living at or below 200% of the federal poverty level. We ultimately determined that it was not cost effective to maintain this program site but will begin serving a small cohort of Charlotte Maxwells clients from one of our other program sites.We opened a small caf at our Santa Rosa program site. Open Monday Friday from 9am to 2pm, the caf provides a range of opportunities for paid work experience for youth while giving us an opportunity to reach a new market with healthy organic foods and nutrition education.Client Program Development:Thanks to a $60,900 grant from North Bay Cancer Alliance, we completed year o
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IRS990/Form990PartVIISectionAGrp/PersonNm3Sharon Keating
IRS990/Form990PartVIISectionAGrp/PersonNm4Kellie Noe
IRS990/Form990PartVIISectionAGrp/PersonNm5Carlos Lua
IRS990/Form990PartVIISectionAGrp/PersonNm6Jessie Brandt-thru April 2016
IRS990/Form990PartVIISectionAGrp/PersonNm7Jim Rottman
IRS990/Form990PartVIISectionAGrp/PersonNm8Shannon Gallup-beg 42016
IRS990/Form990PartVIISectionAGrp/PersonNm9Jason Gittens
IRS990/Form990PartVIISectionAGrp/PersonNm10Nichole Warwick
IRS990/Form990PartVIISectionAGrp/PersonNm11Coco Weinberg-beg June 2016
IRS990/Form990PartVIISectionAGrp/PersonNm12Sophie Leveque-Eichhorn-62016
IRS990/Form990PartVIISectionAGrp/PersonNm13Joshua Weil
IRS990/Form990PartVIISectionAGrp/PersonNm14Cathryn Couch
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IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
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IRS990/Form990PartVIISectionAGrp/TitleTxt13Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt14Executive Dir.
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IRS990/ProgSrvcAccomActy2Grp/Desc0Community Education & Outreach:Ceres Community Project also focuses on broad-based education about the connection between fresh, healthy food, strong social networks, healing and wellness. This work includes our classes, programs offered at local community clinics, sales of our cookbooks, our caf and catering operation featuring locally grown and organic whole foods, and media outreach. Our website, social media and monthly newsletters feature articles on health and wellness issues and recipes.During 2016 we offered 79 nutrition education classes reaching 461 people. The largest programs included:10 Healing Foods Basics and Healing Foods Essentials classes taught by Ceres Nutrition Education Manager (including 1 class in Spanish) reaching 149 participants48 Nutrition for Wellness classes, 24 each at West County Health Centers Forestville Wellness Center and at Alexander Valley Heath Center (two federally qualified health centers) reaching 143 patients.11 classes reaching 78 participants that were held in libraries across Sonoma County.We catered two dozen community events providing learning opportunities for teens and a direct experience of how delicious organic whole foods can be to more than 1,285 people.We sold 474 copies Nourishing Connections Cookbooks helping 474 additional families learn to cook and eat for health.We published and distributed a white paper, The Power of our Food Choices, which compiles significant research on the impact of our food choices on personal, public and environmental health. Media coverage in 2016 included television, radio, print and online stories reaching million peoples of with messages about the vital link between what we eat and the health of both people and planet. Highlights included Ceres founder and Executive Director Cathryn Couch being named a CNN Hero for 2016 and Ceres work featured multiple times on CNN.
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IRS990/ProgSrvcAccomActy3Grp/Desc0National Affiliate Program:In 2016 we provided ongoing support to 8 nonprofits around the country that are operated the Ceres model in their communities under our Affiliate Licensing program. Two of these in Madison, Wisconsin and Avon, Connecticut launched their programs in 2016. We provided 6 training and support calls for all eight nonprofits, and every other week calls for most of the year to the two new programs. Collectively these programs provided 70,335 meals to nearly 500 clients with illness and their families.
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