Civic Intelligence

Planting Justice

990 • Fiscal year 2022 • EIN 27-0334905

Jan 01, 2022 to Dec 31, 2022 • Filed on Oct 05, 2023

319 105th AvenueOakland, CA 94603

(510) 756-6965

Siviq Scores

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

Liabilities / Assets

70th percentile

0.22x

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

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

69th percentile

0.24x

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

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

14th percentile

-21%

Higher net margin than 14% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

57th percentile

$75,873

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 2.2% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

10th percentile

-18%

Faster asset growth than 10% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

12th percentile

-34%

Faster revenue growth than 12% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Down

$3,802,203

Down $808,942 (-18%) from 2021

Net Assets

Down

$2,968,339

Down $801,123 (-21%) from 2021

Liabilities

Down

$833,864

Down $7,819 (-0.9%) from 2021

Revenue

Down

$3,413,336

Down $1,783,984 (-34%) from 2021

Expenses

Up

$4,114,461

Up $260,178 (+6.8%) from 2021

Net Income

Down

-$701,125

Down $2,044,162 (-152%) from 2021

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MAssets 2015: $353,035Liabilities 2015: $350,771Net Assets 2015: $2,2642015Assets 2016: $1,059,533Liabilities 2016: $1,156,941Net Assets 2016: -$97,4082016Assets 2017: $1,132,160Liabilities 2017: $1,177,665Net Assets 2017: -$45,5052017Assets 2018: $1,135,710Liabilities 2018: $1,111,730Net Assets 2018: $23,9802018Assets 2019: $1,908,209Liabilities 2019: $1,105,922Net Assets 2019: $802,2872019Assets 2021: $4,611,145Liabilities 2021: $841,683Net Assets 2021: $3,769,4622021Assets 2022: $3,802,203Liabilities 2022: $833,864Net Assets 2022: $2,968,3392022Assets 2024: $6,056,992Liabilities 2024: $1,117,662Net Assets 2024: $4,939,3302024

Highlighted filing

2022

Assets$3,802,203
Liabilities$833,864
Net Assets$2,968,339

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2015: $1,345,439Expenses 2015: $1,427,186Net Income 2015: -$81,7472015Revenue 2016: $2,173,938Expenses 2016: $2,273,610Net Income 2016: -$99,6722016Revenue 2017: $2,000,706Expenses 2017: $1,944,535Net Income 2017: $56,1712017Revenue 2018: $1,900,985Expenses 2018: $1,836,703Net Income 2018: $64,2822018Revenue 2019: $2,986,400Expenses 2019: $2,221,866Net Income 2019: $764,5342019Revenue 2021: $5,197,320Expenses 2021: $3,854,283Net Income 2021: $1,343,0372021Revenue 2022: $3,413,336Expenses 2022: $4,114,461Net Income 2022: -$701,1252022Revenue 2024: $6,005,233Expenses 2024: $5,179,170Net Income 2024: $826,0632024

Highlighted filing

2022

Revenue$3,413,336
Expenses$4,114,461
Net Income-$701,125
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Oct 5, 2023
Return Version
2022v5.0
Gross Receipts
$3,678,106
Mission and Program Overview

Mission

Planting Justice is democratizing access to affordable, nutritious food by empowering disenfranchised urban residents with the skills, resources, and inspiration to maximize food production, economic opportunities, and environmental sustainability in our neighborhoods.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,850,946$2,832,582▼ $18,364
Pledges and Grants Receivable$657,000$166,000▼ $491,000
Intangible Assets$179,131$73,526▼ $105,605
Loans From Officers Directors-$50,000-
Prepaid Expenses and Deferred Charges$40,599$41,502▲ $903
Cash and Non-Interest-Bearing Accounts$220,744$24,072▼ $196,672
Accounts Receivable$28,040$10,429▼ $17,611
Savings and Temporary Cash Investments-$0-
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-
Inventories for Sale or Use-$0-
Total Assets$4,611,145$3,802,203▼ $808,942
Other Assets Total$634,685$654,092▲ $19,407
Liabilities
Mortgage Notes Payable Secured by Investment Property$481,543$481,543→ $0
Other Liabilities$347,080$282,139▼ $64,941
Accounts Payable and Accrued Expenses$9,640$20,182▲ $10,542
Deferred Revenue$3,420--
Total Liabilities$841,683$833,864▼ $7,819
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,112,462$2,802,339▼ $310,123
Net Assets With Donor Restrictions$657,000$166,000▼ $491,000
Total Net Assets Fund Balance$3,769,462$2,968,339▼ $801,123
Total Liabilities and Net Assets / Fund Balance$4,611,145$3,802,203▼ $808,942

Asset Categories

AssetBook ValueDepreciationBasis
Land$2,747,705-$2,747,705
Equipment$68,734$74,788$143,522
Other Land Buildings$16,143$6,083$22,226
Leasehold Improvements-$15,477$15,477
Other Assets Org$2--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Raders GavinDirectorFT$75,873$75,873
Salvador MateoCEOFT$70,451$70,451
Chahrour AndrewDirectorFT$61,139$61,139
Luis OrtegaDirectorFT$49,666$49,666
Lynn VidalPresidentFT$44,864$44,864
Curry KellyDirector-$15,480$15,480
Zandi HalehPresidentFT$14,588$14,588

Board Members and Trustees

NameTitle
DeWayne HendrixDirector
Garcia Cora LeeDirector
Garzo MarceloDirector
Jacobs JenniferDirector
Moore JoyDirector
Ramrez VernicaDirector
Sheldon PaulDirector
Smith Erica MetaDirector
Stavropoulos AlexisDirector
Vo HaiDirector
Boas ChrisSecretary
Butler AmySecretary
Wires NicoleTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,995,702
Program Service Revenue
$226,010
Investment Income
$87
Other Revenue
$191,537
All Other Contributions
$2,620,616
Change in Net Assets
$-701,125
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,939,011
Other Expenses$1,063,692
Grants and Similar Amounts Paid$111,758
Total Fundraising Expense$74,307
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,014,434$199,538$29,039$2,243,011
Other Employee Benefits$299,876$47,284$12,904$360,064
Payroll Taxes$175,073$15,900$7,950$198,923
Current Officers, Directors, Trustees, and Key Employees-$137,013-$137,013
Grants to Domestic Individuals$108,508--$108,508
Fees for Services Other$88,188$12,276$249$100,713
Fees for Services Legal-$100,670-$100,670
Office Expenses$24,656$37,208$18,238$80,102
Insurance$46,314$28,711$2,105$77,130
Travel$59,512$7,470$2,103$69,085
Occupancy$61,728$3,093$390$65,211
Fees for Services Accounting-$33,950-$33,950
Other Expenses$29,994$528$262$30,784
Depreciation Depletion$30,390$113$56$30,559
Interest$26,393--$26,393
All Other Expenses$3,959$5,189$24$9,172
Grants to Domestic Orgs$3,250--$3,250
Advertising-$105-$105
Total Functional Expenses$3,377,637$662,517$74,307$4,114,461
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
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-$50,000-
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Liabilities$141,258
Current Portion - long term loan$83,000
Credit Cards$57,381
Refundable Advances$500
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
No
Other officer compensation reviewed
No
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 A, Line 2

Co-founders Gavin Raders and Haleh Zandi are businees partners of another LLC Wild and Radish. Gavin Raders is also the co-manager of The Good Table, LLC.

Form 990, Part VI, Section B, Line 11B

Review is done initially by the President and Treasurer, and then submitted to the board for approval.

Form 990, Part VI, Section C, Line 19

Documents are made available upon request within three working days.

Filing and Contact Details

Filer

Filer Name
Planting Justice
EIN
27-0334905
Phone
5107566965
Address
319 105th Avenue, Oakland, CA 94603

Signing Officer

Name
Salvador Mateo
Title
CEO
Signed
2023-10-05
Discuss with paid preparer
Yes

Organization Details

Formed
2009
Legal Domicile
CA
Voting Board Members
20
Independent Board Members
13
Employees
69
Volunteers
50

Preparer

Firm
JW Finance and Accounting Services
Address
2443 Fillmore s t380-9481, San Francisco, CA 94115
Preparer
Jie Wang
Phone
5103880236
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D

OTHER PROGRAM SERVICES 4: Food Justice Education: The Planting Justice Education Team leads workshops using its self-designed curriculum in food justice, culinary arts, and permaculture design that empowers participants with the skills and knowledge they need to transform their common spaces into productive and educational organic gardens. OTHER PROGRAM SERVICES 5: 5 Acre Farm: With more than 400 trees now planted on contour in earthscape features called swales Planting Justice is now focused on supporting those trees and planting fruiting shrubs in between rows. Planting Justice is approaching the incredible milestone of having 1,000 varieties of edible plants in the soil in El Sobrante. OTHER PROGRAM SERVICES 6: Fiscal Sponsorship: Lead to Life is transforming weapons into shovels for tree planting ceremonies at sites that have been impacted by violence or carry spiritual significance across Atlanta occupied lands of the Cherokee and Creek people and Oakland occupied lands of the Ohlone people. Mycelium Youth Network is dedicated to bridging the gap between increasing climate-related disasters and the abilities of young people to proactively respond. OTHER PROGRAM SERVICES 7: OTHER PROGRAM SERVICES 8: Aquaponics Farm. Planting Justice acquired the historic Neishi Brothers Nursery site at 359 105th Avenue just down the block from PJ nursery, which has been vacant for 15 yrs, as the site for its Aquaponics Incubator Farm. With support from UC Davis Aquaponics program, PJ will build an educational aquaponics farm that is estimated to produce 170,000 lbs of certified organic vegetables herbs and over 150,000 nursery starts, each year, in a community that currently has zero access to organic, affordable produce. Like PJ nursery, this farm will be led by long-term residents in deep East Oakland with barriers to employment, and as an educational incubator farm, its goal is to create a replicable and scalable model for sustainable organic food production, economic justice, re-entry job creation, frontline BIPOC leadership, and cooperative land business ownership in Environmental Justice communities. Upon completion, PJ will open-source its technology and model to support a Producers Cooperative that can replicate this project on empty lots throughout East Oakland, owned and operated by long-term residents most impacted by economic social injustice. This farm is projected to create approximately at least 12 full-time living-wage benfitted jobs for formerly incarcerated youth and adults, recent immigrants, and others with barriers to employment, while serving as an educational center that will serve over 1,000 youth and adults per year with hands-on learning in sustainable urban agriculture.

Form 990, Part XI, Line 9

Amorization of intangible assets: customer list = -$99998

The Large Net Assets

Form 990 Part I Line 19 & 22 Column Curret Year: Planting Justice solicited donations on behalf of the Good Table, LLC and made a capital contributions to the Good table,LLC. The contributions of $524,000 are counted as investments, not as exepnses. The net ending asset is therefore larger then usual. Please see Schedule R for details.

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