Civic Intelligence

The Ceres Community Project

990 • Fiscal year 2020 • EIN 26-2250997

Jan 01, 2020 to Dec 31, 2020 • Filed on Jul 13, 2021

PO Box 1562Sebastopol, CA 95473

(707) 829-5833

Siviq Scores

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

Liabilities / Assets

51st percentile

0.18x

Higher debt load relative to assets than 51% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Liabilities / Revenue

32nd percentile

0.10x

Higher debt load relative to revenue than 32% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Net Margin

81st percentile

27%

Higher net margin than 81% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Top Officer Pay

53rd percentile

$128,666

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 2.5% of source-year revenue.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Asset Growth

92nd percentile

72%

Faster asset growth than 92% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Revenue Growth

94th percentile

106%

Faster revenue growth than 94% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Assets

Up

$3,112,294

Up $1,306,780 (+72%) from 2019

Net Assets

Up

$2,566,242

Up $1,430,842 (+126%) from 2019

Liabilities

Down

$546,052

Down $124,062 (-19%) from 2019

Revenue

Up

$5,218,107

Up $2,684,378 (+106%) from 2019

Expenses

Up

$3,787,265

Up $1,167,398 (+45%) from 2019

Net Income

Up

$1,430,842

Up $1,516,980 (+1761%) from 2019

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

2020

Assets$3,112,294
Liabilities$546,052
Net Assets$2,566,242

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

2020

Revenue$5,218,107
Expenses$3,787,265
Net Income$1,430,842
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Jul 13, 2021
Return Version
2020v4.0
Gross Receipts
$5,218,107
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
Cash and Non-Interest-Bearing Accounts$332,794$1,674,476▲ $1,341,682
Land, Buildings, and Equipment, Net$1,060,509$1,096,628▲ $36,119
Intangible Assets$137,112$122,470▼ $14,642
Accounts Receivable$170,946$115,793▼ $55,153
Inventories for Sale or Use$2,762$58,660▲ $55,898
Prepaid Expenses and Deferred Charges$87,751$37,174▼ $50,577
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-
Total Assets$1,805,514$3,112,294▲ $1,306,780
Other Assets Total$13,640$7,093▼ $6,547
Liabilities
Mortgage Notes Payable Secured by Investment Property$446,249$351,585▼ $94,664
Accounts Payable and Accrued Expenses$153,865$184,467▲ $30,602
Deferred Revenue$70,000$10,000▼ $60,000
Total Liabilities$670,114$546,052▼ $124,062
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,062,095$2,424,089▲ $1,361,994
Net Assets With Donor Restrictions$73,305$142,153▲ $68,848
Total Net Assets Fund Balance$1,135,400$2,566,242▲ $1,430,842
Total Liabilities and Net Assets / Fund Balance$1,805,514$3,112,294▲ $1,306,780

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$581,048$178,336$759,384
Equipment$237,130$247,089$484,219
Land$265,400-$265,400
Other Land Buildings$13,050$30,450$43,500
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Cathryn CouchCEOFT$120,903$7,763$128,666

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$4,487,935
Program Service Revenue
$723,707
Investment Income
$465
Other Revenue
$6,000
All Other Contributions
$3,288,900
Change in Net Assets
$1,430,842

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 Inventory200$92,382Cost
Other Non Cash Contri Table1$39,000Cost
Other Non Cash Contri Table10$3,984Cost
Total Noncash Contributions211$135,366-

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,218,107
Revenue Not Reported on Form 990
$51,886
Total Revenue per Audited Statements
$5,269,993
Total Revenue per Form 990
$5,218,107
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,308,383
Other Expenses$1,478,882
Total Fundraising Expense$390,572
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,322,114$271,736$252,040$1,845,890
Other Employee Benefits$128,602$23,263$14,927$166,792
Payroll Taxes$110,660$27,386$23,384$161,430
Occupancy$131,239$5,480$11,232$147,951
Current Officers, Directors, Trustees, and Key Employees$72,739$31,470$30,062$134,271
Information Technology$78,123$24,838$20,620$123,581
Depreciation Depletion$88,150$895$3,352$92,397
Fees for Services Management$60,000$5,293-$65,293
All Other Expenses$32,608$3,333$2,362$38,303
Fees for Services Other$14,975-$16,297$31,272
Advertising$25,424$13$4,767$30,204
Other Expenses$4,213$14,155$7,493$25,861
Insurance$1,698$21,669$163$23,530
Interest$19,703$325$299$20,327
Fees for Services Accounting-$18,184-$18,184
Office Expenses$6,062$3,610$816$10,488
Travel$7,409$329$19$7,757
Total Functional Expenses$2,942,573$454,120$390,572$3,787,265

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,839,151
Expenses per Audited Statements$3,787,265
Total Expenses per Form 990$3,787,265
Expenses Not Reported on Form 990$51,886
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Harvest of the Heart-Auction$245,019---
Total Events$245,019---
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 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, Line 11B: Form 990 Review Process

The Form 990 is reviewed and approved by the finance committee and distributed to the board of directors 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 95473

Signing Officer

Name
Cathryn Couch
Title
CEO
Signed
2021-07-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cathryn Couch
Formed
2008
Legal Domicile
CA
Voting Board Members
13
Independent Board Members
13
Employees
79
Volunteers
961

Preparer

Firm
Carolyn A Mayes CPA
Address
465 Stony Point Road 237, Santa Rosa, CA 95401
Preparer
Carolyn A Mayes CPA
Phone
7075738892
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IRS990/Desc0Healing Meals Program:2020 was an extraordinarily challenging year as Ceres Community Project both responded to and adjusted for the needs and demands of COVID-19. 2020 Summary Metrics 2018 2019 2020 2019-2020 ChangeClients 631 731 1,579 116.0%Meals 102,695 79,422 183,761 131.4%Youth Volunteers 431 450 324 -28.0%Youth Hours Total 23,966 21,802 18,899 -13.3% Volunteers 23,966 21,082 11,876 Unpaid Interns - - 1,057 Paid interns & temp staff 5,966Adult Volunteers NA 475 616 29.7%Adult Hours 21,078 21,682 17,963 -17.2%NOTE: Meals in 2019 reflect a change in the way we "count" the value of meals. Without the adjustment, the total would have been 99,278. The comparison between 2019 and 2020 uses a consistent basis.Client Program ResponseCalls for meals accelerated as soon as the San Francisco Bay Area shelter at home order went into effect in mid-March. Calls came from community health centers and other medical partners as well as from individuals themselves. Ceres serves the most medically vulnerable those who are most likely to get sick and even die from COVID. We realized that people needed meals immediately not two weeks out which had been our process over the years when a majority of cancer clients often started treatment at a future time. In addition, many of these clients had no support, were poor and could not leave their homes. We knew that 7 meals a week our standard package would not be sufficient. Finally, many of the clients calling and being referred were living with chronic health conditions; we had previously limited our services to those with acute health challenges or in the acute stage of a chronic illness, primarily due to our capacity limitations. We immediately implemented the following changes: Expanded eligibility to people with chronic or acute health challenges who were unable, because of income, medical condition, or lack of support, to access medically appropriate mealsAll clients received meals at the next delivery always within 3-4 daysFor clients screening positive for food insecurity, we offered either a double package of meals, or 7 meals + a medically tailored bag of simple to prepare groceries that we developedLaunched a social calls program where clients can opt-in to receive a weekly call from a trained youth or adult volunteerBetween mid-March and the end of May, we expanded weekly deliveries across our three sites from about 1,600 meals to 5,400 meals. Demand eventually settled back to around 4,000 meals weekly and remained at that level into 2021. We ended up serving 116% more clients and 131% more meals than in 2019. The profile of our client base has changed significantly since 2018. While many of these trends were underway, COVID-19 accelerated them. Our clients are poorer, slightly older and more likely to be living alone without support, and less likely to be women. They are much more likely to be Hispanic and Spanish speakers, and to have a chronic health condition rather than a cancer diagnosis although cancer still accounts for 30% of our clients. Client Demographics 2018 2020 % ChangeFemale 72.1% 62.1% -13.9%60+ 64.5% 68.0% 5.4%Non-Caucasian 18.0% 27.3% 51.7%Hispanic 7.9% 19.7% 149.4%Spanish Speaking 2.4% 14.3% 495.8% 200% Poverty 59.7% 77.1% 29.1%Living Alone 67.4% 73.3% 8.8%Cancer 67.4% 30.3% -55.0%Chronic Condition 8.0% 48.3% 503.8%Youth Program ResponseIn order to protect staff and volunteers, and adhere to public health guidance, Ceres moved to an all-paid staff model at our two Sonoma County kitchens beginning on March 30 and continuing until August 24. We closed the Santa Rosa kitchen and consolidated Sonoma County production at our Sebastopol site. These changes dramatically reduced the amount of participation by youth for 2020. Youth were able to continue participating in both the Santa Rosa and Sebastopol gardens, and at our Marin program site albeit at much lower levels because of social distancing requirements. We also worked to provide additional ways for youth to contrib
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IRS990/Form990PartVIISectionAGrp/PersonNm8Jim Rottman
IRS990/Form990PartVIISectionAGrp/PersonNm9Lily Cummings-End June 2020
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IRS990/ProgSrvcAccomActy2Grp/Desc0Community Education & Outreach Overview:Nutrition EducationOur nutrition education programming was paused when shelter at home went into effect. We were able to pivot to virtual classes and are continuing to build out that programming. Virtual programming reduces barriers to participation for many community members and enables us to extend participation beyond our current geographic coverage. In 2020, we offered 45 classes reaching 546 participantsWe updated class curriculums, worked on the affiliate cookbook, updated our client Nutrition Bites, and created videos of recipes. Class participants in our Forestville Wellness Center program all receive produce from Redwood Empire Food Bank delivered to their homes following each class.We provided an internship to an aspiring nutrition educator, who is now pursuing her RDN at Purdue University.Educational Outreach & Policy AdvocacyDespite the demands of the pandemic, Ceres remained active in regional, state and national coalitions working to build a healthier, more just and more sustainable food system. Our work included media coverage, educational communications, meetings with elected officials, signing on to comment letters, public speaking and other advocacy and educational efforts. Following is a summary of these efforts:Media coverage about our work reached 17.3 million people in print, radio and TV. This included coverage of our COVID response on CNN, KTVU, KRCB and The Press-Democrat.We shared information on our services, and on health, disaster preparedness and response resources, and other information with social media audience of 8,000Held six meetings with local, state and federal elected officials and/or their staff to educate them on issues related to food and health and COVID needs.Participated in 11 coalitions working to effect change at local, state, and federal levels - oNational: Food Is Medicine coalition, The Root Cause CoalitionoState: California Food is Medicine Coalition, California Food & Farming Network, Nutrition Providers NetworkoRegional: Health Action, Committee for Healthcare Improvement, Hearts of Sonoma County, Marin HEAL Collaborative, Marin Food Policy Council, Marin County VOAD, Sonoma County Food Systems Alliance, Sonoma COADWe took on the backbone and administrative support of Hearts of Sonoma County under a 1-year contract with County of Sonoma. Educational communications reaching 8,000+ through Ceres email list and social media network:o8 Nourishing Discourse articles on food, health, climate and health equityoStatement about systemic racism and health equity following the murder of George FloydOther nationally distributed articles:oLet Food Be Thy Medicine article in the Northeast Organic Farmers Association quarterly journal: The Natural FarmeroWe Are Essential: Providing Essential Nourishment CCOF blog postoThe Root Cause Coalition Accelerator Brief on Ceres COVID response Presentations and webinars:oEcoFarm on Food as Medicine January oBringing Food Home During COVID webinar organized by the Center for Health Law & Policy Innovation April oKaiser Family Medicine Residency presentation on food as medicine during COVID JulyoAlliance to End Hunger Medically Tailored Meals Panel NovemberLed roundtable discussion for nutrition providers nationally to inform a policy briefing from the Rockefeller Foundation; contributed to and edited final Reset the Table reportInfluenced Californias Master Plan on Aging to include more support for food and nutrition including medically tailored meals, and to note the connection between nutrition insecurity and chronic diseaseInfluenced the Medicaid waiver proposal from Department of Health Care Services (CalAIM) to include medically tailored meals as an allowable covered benefit under the states MediCal programTapped to join the Partnership Healthplan of California Board of DirectorsSigned on to 41 comment letters. Twenty were at the federal level, 18 at the state level, and three at the local level. Topics inc
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