Civic Intelligence

The Ceres Community Project

990 • Fiscal year 2024 • EIN 26-2250997

Jan 01, 2024 to Dec 31, 2024 • Filed on May 12, 2025

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

75th percentile

0.47x

Higher debt load relative to assets than 75% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

79th percentile

0.92x

Higher debt load relative to revenue than 79% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

89th percentile

49%

Higher net margin than 89% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

48th percentile

$178,248

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 1.5% of source-year revenue.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

99th percentile

222%

Faster asset growth than 99% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

84th percentile

45%

Faster revenue growth than 84% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$23,279,770

Up $16,039,085 (+222%) from 2023

Net Assets

Up

$12,357,088

Up $5,862,105 (+90%) from 2023

Liabilities

Up

$10,922,682

Up $10,176,980 (+1365%) from 2023

Revenue

Up

$11,829,688

Up $3,685,326 (+45%) from 2023

Expenses

Up

$5,975,906

Up $721,931 (+14%) from 2023

Net Income

Up

$5,853,782

Up $2,963,395 (+103%) from 2023

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

2024

Assets$23,279,770
Liabilities$10,922,682
Net Assets$12,357,088

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

2024

Revenue$11,829,688
Expenses$5,975,906
Net Income$5,853,782
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 12, 2025
Return Version
2024v5.1
Gross Receipts
$11,910,977
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
Other Notes and Loans Receivable, Net$0$16,529,956▲ $16,529,956
Accounts Receivable$1,492,258$2,128,015▲ $635,757
Cash and Non-Interest-Bearing Accounts$1,375,037$1,789,929▲ $414,892
Land, Buildings, and Equipment, Net$3,353,505$1,476,079▼ $1,877,426
Savings and Temporary Cash Investments$764,141$1,059,652▲ $295,511
Prepaid Expenses and Deferred Charges$56,321$125,586▲ $69,265
Inventories for Sale or Use$138,537$109,188▼ $29,349
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
Loans From Officers Directors$0$0→ $0
Total Assets$7,240,685$23,279,770▲ $16,039,085
Other Assets Total$60,886$61,365▲ $479
Liabilities
Mortgage Notes Payable Secured by Investment Property$302,992$10,329,190▲ $10,026,198
Accounts Payable and Accrued Expenses$385,324$276,109▼ $109,215
Deferred Revenue$0$259,518▲ $259,518
Other Liabilities$57,386$57,865▲ $479
Grants Payable$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$745,702$10,922,682▲ $10,176,980
Net Assets / Fund Balance
Net Assets With Donor Restrictions$3,292,931$10,566,726▲ $7,273,795
Net Assets Without Donor Restrictions$3,202,052$1,790,362▼ $1,411,690
Total Net Assets Fund Balance$6,494,983$12,357,088▲ $5,862,105
Total Liabilities and Net Assets / Fund Balance$7,240,685$23,279,770▲ $16,039,085

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$624,921$433,585$1,058,506
Equipment$293,648$467,011$760,659
Other Land Buildings$300,233$245,393$545,626
Land$257,277-$257,277
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Cathryn CouchCEOFT$176,590$1,658$178,248
Brenda Paulucci-whitingChief Program OfficerFT$124,095$9,878$133,973

Board Members and Trustees

NameTitle
Jamie Emerson-heeryco-chair
Rawson GulickCo-chair
Joe RogoffCo-chair (through 01/24)
Alma BowenDirector
Danielle OrynDirector
Erin EwartDirector
Jim Schieberl MDDirector
Mark MalpiedeDirector
Monica FergusonDirector
Robin WeintraubDirector
SANDY LangDirector
Aurora SelpidesDirector (through 02/24)
Chris BoehlkeDirector (through 08/24)
Denise Laws Rn DnpDirector (through 09/24)
Sarah Jane TruongSecretary
Esther LuvishisTeen Member
Jack MillarTeen Member
Leanna BaltonadoTeen Member
lucy fosnightteen member (THROUGH 10/24)
John Fitzpatricktreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$10,457,634
Program Service Revenue
$1,276,784
Investment Income
$159,103
Other Revenue
$-63,833
All Other Contributions
$8,313,737
Change in Net Assets
$5,853,782

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded11$106,669Fair Value
Food Inventory130$98,291Cost
Other Non Cash Contri Table65$30,717Cost
Total Noncash Contributions206$235,677-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,225,514
Other Expenses$2,036,707
Grants and Similar Amounts Paid$713,685
Total Fundraising Expense$444,994
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,116,978$225,851$289,072$2,631,901
Grants to Domestic Orgs$713,685--$713,685
Other Expenses$212,790$5,058$15,831$233,679
Payroll Taxes$175,312$21,795$25,832$222,939
Occupancy$214,069$4,196$4,234$222,499
Information Technology$175,294$14,501$16,750$206,545
Other Employee Benefits$141,599$37,712$13,115$192,426
Fees for Services Accounting$-17,468$200,184$-2,748$179,968
Current Officers, Directors, Trustees, and Key Employees$89,124$44,562$44,562$178,248
All Other Expenses$71,663$19,724$18,574$109,961
Advertising$17,839$10,125$15,638$43,602
Insurance$3,150$39,674$0$42,824
Interest$18,791$13,389$0$32,180
Fees for Services Other$21,567$4,056$1,876$27,499
Travel$14,826$1,408$512$16,746
Office Expenses$5,325$2,468$311$8,104
Fees for Services Legal$-33$2,889$-5$2,851
Fees for Services Management$2,920$-33,457$459$-30,078
Total Functional Expenses$4,912,429$618,483$444,994$5,975,906
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Ceres Support CorporationSanta Rosa, CA501(c)(3)CERES CONTRIBUTED $713,685 CONSISTING OF COSTS INCURRED PRIOR TO CERES SUPPORT CORPORATION'S FORMATION FOR THE DEVELOPMENT OF THE APOLLO PROPERTY.-
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$77,070
Fundraising Gross Income$13,260
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Harvest Heart$409,623$13,260$31,519$-18,259
Total Events$409,623$13,260$77,070$-63,810
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Obligations$57,865
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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.

Part VI, Line 12C - Explanation of Monitoring & 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 compliance with this policy.

Part VI, Line 15A - Compensation Review and Approval Process:

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.

Part VI, Line 15B - Compensation Review and Approval Process:

The compensation of other employees were compared to a study of non profit salaries for similar sized organizations in the san francisco bay area.

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
In Care Of
% CATHRYN COUCH
Phone
7078295833
Address
PO Box 1562, Sebastopol, CA 95473

Signing Officer

Name
Cathryn Couch
Title
CEO
Phone
7078295833
Signed
2025-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cathryn Couch
Formed
2008
Legal Domicile
CA
Voting Board Members
15
Independent Board Members
15
Employees
100
Volunteers
994

Preparer

Firm
Miller Kaplan Arase Llp
Address
595 MARKET ST STE 920, SAN FRANCISCO, CA 94105-2814
Preparer
Kelly Pollard
Phone
4159563600
Supplemental Narrative

Additional Explanations

Part III, Line 4A, 4B & 4C - Program Service Accomplishments:

Ceres Community Project's mission is to improve health for people, communities and the planet through love, healing meals and empowering the next generation. We accomplish this work through the following program areas: . Community Health Model: o Client Meal Program - Providing medically tailored meals, groceries and produce "prescriptions" to primarily low-income people who are struggling with serious and chronic health conditions and their families. This program includes nutrition education. o Youth Development & Garden Program - Engaging 14-19 year old youth as volunteers and paid interns growing food and preparing 100% organic meals for our clients. Youth learn about growing, and eating healthy food, develop job and leadership skills, and experience their value and belonging as Contributing members of the community. o Engaging adult volunteers to strength social connections and connect people to their purpose and value. . Affiliate Partner Program - Ceres trains communities across the US and in Denmark to replicate our integrated model for community health and supports Affiliate Partners with ongoing support. . Policy & System Change - Through active participation in a dozen local, state and federal coalitions with advance system and policy change to improve access to healthy food, integrate food as a covered benefit in health care, and support organic and regenerative food systems. 2024 Highlights: On a positive note, we opened the Ceres Garden at Live Oak Farm in Petaluma with the hiring of Noah Wolf-Prusan in March. We are still working to grow youth engagement, but nearly 100 people volunteered in the garden this year. Other Highlights: . Meal Program - We provided 226,432 meals - more than ever before - for 1,489 clients along with additional family members. . We launched a new menu for people living with chronic kidney disease, expanding the types of clients we can serve. . We piloted delivery to Medi-Cal members in Solano and Napa counties, expanding our geographic coverage; financial analysis demonstrated a strong contribution to overhead and we will continue building out referrals in these two counties. . Youth Program - 287 young people from 55 different schools participated in 11,300 hours of service and learning at Ceres; this number is down from 2023 because of the closure of our Santa Rosa kitchen and garden in February. The organization we leased space from filed for bankruptcy. . Youth Internships o We completed cohort two of the Healthy Eating Educator Internship. 11 interns taught 75 classes during the year, reaching 678 children and youth with information about eating fruits and vegetables. Two of the interns also taught seven classes at Sonoma County library branches during the summer, reaching another 52 youth. o We launched the first cohort of the Farm to Community Internship. Eight interns were supported with 1,396 hours of learning about growing healthy food and nutrition and public speaking. The interns provided 12 "farm stands" at Santa Rosa Community Health, distributing 2,883 pounds of organic produce to 861 patients of the health center - most of them Latinx and Spanish speaking. . Organic Purchasing - We supported 111 farms, ranches and dairies with more than $600,000 in organic purchasing with 66% of products coming from within 250 miles. . We launched the Ceres Community Project Garden at Live Oak Farm Petaluma in March and more than 100 people participated in shifts during the year. . Our two gardens produced 12,526 pounds of organic produce valued at $27,160 along with 2,933 bouquets of flowers for our clients. . 708 adult volunteers contributed more than 31,000 hours of volunteer service, the equivalent of 15 full-time staff members. . Educational messages about food and health reached 989 people through in-person and virtual classes; 20,925 through social and digital messaging; and 7 million through press coverage. We have 47,000 unique web visitors. . Center - We completed financing for

Financial Statement Notes

PART X, LINE 2:

Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken by the Organization and recognize a tax liability if the Organization has taken a tax position that more likely than not would not be sustained upon examination by a tax authority. The Organization is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.

PART XI, LINE 1D AND PART XII, LINE 1D:

Cost of goods sold of $4,220 included with expenses in audited financial statements. In-kind contributions of $8,323 (professional services) excluded from revenue and recorded in non-expense accounts (prepaids and fixed assets) in audited financial statements.

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