Civic Intelligence

The Ceres Community Project

990 • Fiscal year 2017 • EIN 26-2250997

Jan 01, 2017 to Dec 31, 2017 • Filed on Apr 27, 2018

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

70th percentile

0.29x

Higher debt load relative to assets than 70% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

65th percentile

0.21x

Higher debt load relative to revenue than 65% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

72nd percentile

14%

Higher net margin than 72% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

68th percentile

$98,466

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 4.1% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

81st percentile

21%

Faster asset growth than 81% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

78th percentile

27%

Faster revenue growth than 78% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$1,765,540

Up $302,523 (+21%) from 2016

Net Assets

Up

$1,250,531

Up $333,603 (+36%) from 2016

Liabilities

Down

$515,009

Down $31,080 (-5.7%) from 2016

Revenue

Up

$2,406,696

Up $509,962 (+27%) from 2016

Expenses

Up

$2,073,093

Up $19,214 (+0.9%) from 2016

Net Income

Up

$333,603

Up $490,748 (+312%) from 2016

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

2017

Assets$1,765,540
Liabilities$515,009
Net Assets$1,250,531

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

2017

Revenue$2,406,696
Expenses$2,073,093
Net Income$333,603
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Apr 27, 2018
Return Version
2017v2.2
Gross Receipts
$2,456,790
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$1,119,353$1,151,659▲ $32,306
Cash and Non-Interest-Bearing Accounts$275,233$400,613▲ $125,380
Inventories for Sale or Use$17,060$12,955▼ $4,105
Prepaid Expenses and Deferred Charges$13,603$10,843▼ $2,760
Accounts Receivable$4,481$4,731▲ $250
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$1,463,017$1,765,540▲ $302,523
Other Assets Total$33,287$184,739▲ $151,452
Liabilities
Mortgage Notes Payable Secured by Investment Property$451,260$408,510▼ $42,750
Accounts Payable and Accrued Expenses$94,829$106,499▲ $11,670
Total Liabilities$546,089$515,009▼ $31,080
Net Assets / Fund Balance
Unrestricted Net Assets$817,912$1,193,012▲ $375,100
Temporarily Rstr Net Assets$99,016$57,519▼ $41,497
Total Net Assets Fund Balance$916,928$1,250,531▲ $333,603
Total Liabilities and Net Assets / Fund Balance$1,463,017$1,765,540▲ $302,523

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$614,836$112,427$727,263
Equipment$224,827$95,418$320,245
Land$265,400-$265,400
Other Land Buildings$46,596$31,344$77,940
Other Assets Org$26,739--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Cathryn CouchExecutive DirectorFT$88,203$10,263$98,466

Board Members and Trustees

NameTitle
Joshua WeilPresident
Jim RottmanVice President
Ann DuBayDirector
Jason GittensDirector
Jennifer LorneDirector
Sara ScudderDirector
Nichole WarwickSecretary
Coco WeinbergTeen Member
Johanna LucasTeen Member
Marilyn NagelTeen Member
Maryn Pryor-beg June 2017Teen Member
Shannon GallupTeen Member
Carlos LuaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,948,895
Program Service Revenue
$403,570
Investment Income
$0
Other Revenue
$54,231
All Other Contributions
$1,762,295
Change in Net Assets
$333,603

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
Real Estate Commercial1$158,000Subsequent Sale
Food Inventory86$62,044Cost
Total Noncash Contributions87$220,044-

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,406,696
Revenue Not Reported on Form 990
$192,525
Total Revenue per Audited Statements
$2,599,221
Total Revenue per Form 990
$2,406,696
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,311,913
Other Expenses$761,180
Total Fundraising Expense$280,518
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$795,302$96,499$139,965$1,031,766
Occupancy$84,553$4,764$12,776$102,093
Other Employee Benefits$75,696$13,211$12,634$101,541
All Other Expenses$61,293$14,769$17,619$93,681
Payroll Taxes$67,321$8,590$14,493$90,404
Current Officers, Directors, Trustees, and Key Employees$35,084$17,052$36,066$88,202
Fees for Services Other$43,863-$25,206$69,069
Depreciation Depletion$57,867$680$1,180$59,727
Information Technology$27,640$4,333$8,011$39,984
Other Expenses$14,222$3,600$7,606$25,428
Interest$21,816$2,500-$24,316
Insurance$7,414$4,811$2,281$14,506
Fees for Services Accounting-$10,587-$10,587
Total Functional Expenses$1,606,438$186,137$280,518$2,073,093

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,265,618
Expenses per Audited Statements$2,073,093
Total Expenses per Form 990$2,073,093
Expenses Not Reported on Form 990$192,525
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$91,966
Fundraising Direct Expenses$50,094
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Harvest of the Heart-Auction$231,106$82,006$12,635$69,371
Ceres Fest$9,960$9,960-$9,960
Total Events$241,066$91,966$50,094$41,872
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
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
Yes
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 4: Description of Significant Changes to Organizational Documents

The Organization's Bylaws were amended and restated as follows:1) The primary objectives and purposes of the corporation were changed as follows:Prior to Amendment - Providing meals and other food support to individuals and families dealing with serious health challenges while providing young people with food growing and preparation skills as well as experience in community service.As Amended and Restated - 1)Providing organic locally-sourced meals to individuals and families dealing with serious health challenges along with nutrition education and caring support, 2) providing young people with food growing and culinary skills, nutrition and food systems education, leadership development and job training, 3) educating the broader community about the link between healthy sustainably raised foods and personal, public and environmental health, 4) supporting replication of Ceres' Healing Meals for Healthy Communities model by licensed affiliates, and 5) advocating for policies that support our mission.2)The number of board directors was changed from a minimum of six and maximum of twelve voting directors to a minimum of 8 and a maximum of sixteen directors.3) The maximum percentage of interested persons serving on the board of directors decreased from 75% to 49%.4) The officers of the board shall be a president, vice-president, secretary, treasurer and any other officers as deemed appropriate by the board of directors.5) Any person elected by the board of directors qualify to serve as an officer of this corporation. 6) The duties of the Treasurer were amended to eliminate the Treasurer having charge and custody of all funds and securities of the corporation, receiving and depositing all such funds in the name of the corporation, disbursing the funds of the corporation, and keeping and maintaining accounts of the corporation's transactions. In addition, the duties of the Treasurer were amended to included providing oversight of the corporation's finances and accounting records to insure their integrity and accordance with generally accepted accounting principles.7) Check and note signing authority shall be signed by the executive director, associate director, treasurer, or by other persons authorized by the board of directors. Checks, drafts, promissory notes and orders for the payment of money of $ 10,000 or more require signatures of two of the authorized signers. Board approval is required to enter into any contract for indebtedness equal to more than 2% of the corporation's annual operating budget.

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
2018-04-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cathryn Couch
Formed
2008
Legal Domicile
CA
Voting Board Members
11
Independent Board Members
11
Employees
40
Volunteers
1,008

Preparer

Firm
Carolyn A Mayes CPA
Address
465 Stony Point Road 237, Santa Rosa, CA 95401
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 expenses netted in revenue $50094

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

Special event expenses $50094

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IRS990/Desc0Healing Meals Program:Ceres 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 2017, Ceres Community Project provided 104,007 meals. Of these, 91,137 were provided to 601 clients and their families through our Client Meal Delivery and Nutrition Education Program. Another 12,870 meals were provided to hundreds of fire survivors and first responders at emergency shelters and other locations in the weeks during and after the wildfires in Sonoma County in October 2017.A total of 531 teens were engaged in 25,574 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.Youth Program - During 2017 we engaged 531 youth in 22,187 hours of mentoring, healthy eating education, leadership development and job training compared to serving 431 youth and providing 23,136 hours in 2016. In addition, 31 youth participated in 3,387 hours of paid job training for a total of 25,574 hours. We reached 90% of our goal for youth (470) and 100% of our goal for hours with paid job training hours included.New Garden - We installed a new 1/3 acre organic garden at our Santa Rosa program site with garden shifts scheduled to start in March 2018.Paid Job Training - During 2017 we provided 3,387 hours and paid $39,662 to 31 youth. This compares to 19 youth being paid $8,912 for 771 hours in 2016: 5 youth have been paid $29,776 for 2,481 hours as staff in the caf. This includes 1 paid intern. 29 youth have been paid $9,219 through our Catering Program with three of those youth also working as paid staff in the Caf and 26 youth being active volunteers in the Meal Program. Two youth were paid $667 for paid work in other areas. In December we inducted 21 new Teen Leaders 8 from Santa Rosa, 1 from Marin, 12 from Sebastopol. This brings the total number of new Teen Leaders for 2017 to 29 and the total number of active Teen Leaders to 71. Client Program - Charlotte Maxwell Clinic in Oakland We provided 4,411 meals to 25 clients served by Charlotte Maxwell Clinic. These meals are made in Sebastopol and driven to the clinic weekly and serve women with cancer who are at or below 200% of the Federal Poverty Level and family members. Fire Response: 1,062
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IRS990/Form990PartVIISectionAGrp/PersonNm0Ann DuBay
IRS990/Form990PartVIISectionAGrp/PersonNm1Maryn Pryor-beg June 2017
IRS990/Form990PartVIISectionAGrp/PersonNm2Jennifer Lorne
IRS990/Form990PartVIISectionAGrp/PersonNm3Sara Scudder
IRS990/Form990PartVIISectionAGrp/PersonNm4Carlos Lua
IRS990/Form990PartVIISectionAGrp/PersonNm5Johanna Lucas
IRS990/Form990PartVIISectionAGrp/PersonNm6Jim Rottman
IRS990/Form990PartVIISectionAGrp/PersonNm7Shannon Gallup
IRS990/Form990PartVIISectionAGrp/PersonNm8Jason Gittens
IRS990/Form990PartVIISectionAGrp/PersonNm9Nichole Warwick
IRS990/Form990PartVIISectionAGrp/PersonNm10Coco Weinberg
IRS990/Form990PartVIISectionAGrp/PersonNm11Marilyn Nagel
IRS990/Form990PartVIISectionAGrp/PersonNm12Joshua Weil
IRS990/Form990PartVIISectionAGrp/PersonNm13Cathryn Couch
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IRS990/MissionDesc0We create health for people, communities, and the planet through love, healing food, and empowering the next generation.
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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.Classes:Clinic Classes: In 2017 we offered a total of 44 classes and reached 208 people at two federally qualified health centers in Forestville and Healdsburg.Library Classes -- In 7 library classes we reached 85 children plus at least 60 parents during Kids can Cook classes.Healing Foods Classes: In 2018 we reached 105 people through our Healing Foods classes; we also taught one class for nonprofit partner Daily Acts which had 12 participants.We catered thirty-nine community events providing learning opportunities for teens and a direct experience of how delicious organic whole foods can be to more than 2,900 people.We sold 431 copies Nourishing Connections Cookbooks helping 431 additional families learn to cook and eat for health.Media coverage in 2017 included more than 25 separate television, radio, print and online stories reaching over 20 million people with messages about the vital link between what we eat and the health of both people and planet. Highlights included national coverage of Ceres role in feeding those fighting and displaced by the October wildfires, and regional coverage of a new statewide medically-tailored meal pilot study that Ceres helped launch.
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IRS990/ProgSrvcAccomActy3Grp/Desc0National Affiliate Program:In 2017 we provided ongoing support to 7 nonprofits around the country that are operating the Ceres model in their communities under our Affiliate Licensing program. We provided 6 training and support calls plus three calls specifically for executive directors.
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