Civic Intelligence

Mearth

990 • Fiscal year 2023 • EIN 26-2973625

Jul 01, 2022 to Jun 30, 2023 • Filed on Nov 07, 2023

PO Box 223702Carmel, CA 93922

(831) 624-1032

Siviq Scores

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

Liabilities / Assets

57th percentile

0.04x

Higher debt load relative to assets than 57% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

51st percentile

0.02x

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

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

67th percentile

15%

Higher net margin than 67% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

64th percentile

$41,705

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 5.5% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

84th percentile

37%

Faster asset growth than 84% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

67th percentile

24%

Faster revenue growth than 67% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Up

$435,977

Up $116,882 (+37%) from 2022

Net Assets

Up

$419,963

Up $109,657 (+35%) from 2022

Liabilities

Up

$16,014

Up $7,225 (+82%) from 2022

Revenue

Up

$754,495

Up $144,912 (+24%) from 2022

Expenses

Up

$644,838

Up $153,193 (+31%) from 2022

Net Income

Down

$109,657

Down $8,281 (-7.0%) from 2022

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2015: $233,245Liabilities 2015: $24,974Net Assets 2015: $208,2712015Assets 2016: $210,419Liabilities 2016: $17,169Net Assets 2016: $193,2502016Assets 2017: $222,305Liabilities 2017: $27,257Net Assets 2017: $195,0482017Assets 2018: $135,704Liabilities 2018: $13,660Net Assets 2018: $122,0442018Assets 2019: $113,363Liabilities 2019: $10,368Net Assets 2019: $102,9952019Assets 2020: $255,752Liabilities 2020: $56,087Net Assets 2020: $199,6652020Assets 2021: $271,071Liabilities 2021: $78,703Net Assets 2021: $192,3682021Assets 2022: $319,095Liabilities 2022: $8,789Net Assets 2022: $310,3062022Assets 2023: $435,977Liabilities 2023: $16,014Net Assets 2023: $419,9632023Assets 2024: $651,036Liabilities 2024: $49,453Net Assets 2024: $601,5832024Assets 2025: $492,637Liabilities 2025: $69,680Net Assets 2025: $422,9572025

Highlighted filing

2023

Assets$435,977
Liabilities$16,014
Net Assets$419,963

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2015: $537,222Expenses 2015: $435,589Net Income 2015: $101,6332015Revenue 2016: $468,066Expenses 2016: $485,087Net Income 2016: -$17,0212016Revenue 2017: $566,624Expenses 2017: $564,826Net Income 2017: $1,7982017Revenue 2018: $522,886Expenses 2018: $595,890Net Income 2018: -$73,0042018Revenue 2019: $528,832Expenses 2019: $547,881Net Income 2019: -$19,0492019Revenue 2020: $585,423Expenses 2020: $488,753Net Income 2020: $96,6702020Revenue 2021: $420,386Expenses 2021: $427,683Net Income 2021: -$7,2972021Revenue 2022: $609,583Expenses 2022: $491,645Net Income 2022: $117,9382022Revenue 2023: $754,495Expenses 2023: $644,838Net Income 2023: $109,6572023Revenue 2024: $777,431Expenses 2024: $595,811Net Income 2024: $181,6202024Revenue 2025: $614,899Expenses 2025: $793,525Net Income 2025: -$178,6262025

Highlighted filing

2023

Revenue$754,495
Expenses$644,838
Net Income$109,657
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Nov 7, 2023
Return Version
2022v5.0
Gross Receipts
$837,131
Mission and Program Overview

Mission

To educate and inspire through environmental stewardship.

K-12 environmental stewardship education programs for Monterey County youth.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$295,845$368,551▲ $72,706
Accounts Receivable$23,200$55,013▲ $31,813
Land, Buildings, and Equipment, Net-$12,189-
Cash and Non-Interest-Bearing Accounts$50$124▲ $74
Pledges and Grants Receivable-$100-
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$319,095$435,977▲ $116,882
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$8,789$16,014▲ $7,225
Total Liabilities$8,789$16,014▲ $7,225
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$297,106$375,963▲ $78,857
Net Assets With Donor Restrictions$13,200$44,000▲ $30,800
Total Net Assets Fund Balance$310,306$419,963▲ $109,657
Total Liabilities and Net Assets / Fund Balance$319,095$435,977▲ $116,882

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$12,189$519$12,708
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Karin StrattonExecutive DirectorFT$41,705$41,705
Benjamin EichornExecutive DirectorFT$23,257$23,257

Board Members and Trustees

NameTitle
Erin FoggPresident
Brett MaloneVice President
Andrea LewisDirector
Cameron LeonardDirector
John LongDirector
Meghan MacalusoDirector
Nicole SaulnierDirector
Todd HolmanDirector
Charles FranklinTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$549,909
Program Service Revenue
$150,510
Investment Income
$11,748
Other Revenue
$42,328
All Other Contributions
$449,018
Change in Net Assets
$109,657
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$516,500
Other Expenses$128,338
Total Fundraising Expense$69,312
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$222,811$103,302$20,149$346,262
Current Officers, Directors, Trustees, and Key Employees$16,206$55,866$25,478$97,550
Payroll Taxes$21,201$14,066$3,873$39,140
Fees for Services Other$5,862$20,298$12,796$38,956
Other Employee Benefits$12,872$19,480$1,196$33,548
Fees for Services Accounting-$18,708-$18,708
Insurance-$13,046-$13,046
Office Expenses-$6,985-$6,985
Advertising$875$3,383$604$4,862
Occupancy$1$4,450-$4,451
Other Expenses$4,372$5,336$4,997$4,372
Travel$3,599$568$128$4,295
All Other Expenses$3,291$645$91$4,027
Depreciation Depletion-$519-$519
Total Functional Expenses$303,153$272,373$69,312$644,838
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$121,050
Fundraising Direct Expenses$82,636
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Glass Pumpkin$100,238$100,238$67,572$32,666
MEarth Day$28,496$20,812$15,064$5,748
Total Events$128,734$121,050$82,636$38,414
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
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, Section B, Line 11B

Board meeting is called to review the draft ahead of submission.

Form 990, Part VI, Section B, Line 12C

Conflict of interest policy is outlined in the Mearth Employee Handbook,(updated March 2022. All Directors shall annually review, sign and submit to the President a Code of Conduct and Conflict of Interest Policy and Disclosure Statement.

Form 990, Part VI, Section B, Line 15A

Executive Director's compensation is determined by looking at comparable positions (based on NFP with staff and budget) in Monterey County and reviewed annually by Executive Committee.

Form 990, Part VI, Section B, Line 15B

Executive Director's compensation is determined by looking at comparable positions (based on NFP with staff and budget) in Monterey County and reviewed annually by Executive Committee.

Form 990, Part VI, Section C, Line 19

Annual Report and 990 are publicly available through the Mearth website, www.mearthcarmel.org

Filing and Contact Details

Filer

Filer Name
Mearth
EIN
26-2973625
Phone
8316241032
Address
PO BOX 223702, CARMEL, CA 93922

Signing Officer

Name
Charles Franklin
Title
Treasurer
Signed
2023-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Erin Fogg
Formed
2008
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
16
Volunteers
447

Preparer

Firm
McGilloway Ray Brown & Kaufman
Address
2511 Garden Road Suite A-180, Monterey, CA 93940
Preparer
Patricia M Kaufman CPA
Phone
8313733337
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D

OTHER PROGRAM SERVICES 4: Non School Day Youth Programs | Mearth offers 8 weeks of Summer Camp and 2 weeks of School Break Camps to local youth. Campers range from Kindergarten to 8th Graders and programs reflect the same values and activities outlines under School Day Youth Programs above. OTHER PROGRAM SERVICES 5: Facilities Stewardship - In exchange for use of the 10-acre Hilton Bialek Habitat facility, MEarth provides property maintenance and upkeep services to Carmel Unified School District. "Facility stewardship" revenue is the amount paid to MEarth by CUSD on a monthly basis that is considered the difference between the value of the use of the land and the services rendered to the district. Details of this 10 year arrangement are outlined in the Facility Use Agreement, approved by the CUSD Board and MEarth on December 16, 2020. According to the contract, for 10 years from the signature date of the contract, "CUSD will pay $34,000 per year annually in 12 monthly payments adjusted annually for inflation per the California CPI for Northern California or 1.5% whichever is less."

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IRS990/MissionDesc0To educate and inspire through environmental stewardship.
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IRS990/OtherExpensesGrp/Desc0Habitat & Garden Maintenance
IRS990/OtherExpensesGrp/Desc1Bank and Merchant Fees
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IRS990/ProgramServiceRevenueGrp/Desc0Classroom Connect
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IRS990/ProgramServiceRevenueGrp/Desc2Facilities Stewardship
IRS990/ProgramServiceRevenueGrp/Desc3Non School Day Youth
IRS990/ProgramServiceRevenueGrp/Desc4School Day Youth
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IRS990/ProgSrvcAccomActy2Grp/Desc0Community |Healthy, connected, resilient communities are the foundation to a sustainable future. Our CommunityConnect program provides opportunities for local residents to learn more about how we can better care for ourselves,our communities, and our environment. We offerculinary and garden workshops, speaker series, sustainable chef dinner series, community restoration events, eco-volunteerism, and supporting environmental sustainability through community partnerships.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Facilities Stewardship - In exchange for use of the 10-acre Hilton Bialek Habitat facility, MEarth provides property maintenance and upkeep services to Carmel Unified School District. "Facility stewardship" revenue is the amount paid to MEarth by CUSD on a monthly basis that is considered the difference between the value of the use of the land and the services rendered to the district. Details of this 10 year arrangement are outlined in the Facility Use Agreement, approved by the CUSD Board and MEarth on December 16, 2020. According to the contract, for 10 years from the signature date of the contract, "CUSD will pay $34,000 per year annually in 12 monthly payments adjusted annually for inflation per the California CPI for Northern California or 1.5% whichever is less."
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