Civic Intelligence

Berkeley Student Food Collective

EIN 27-3447117 • 501(c)3 • Berkeley, CA

Profile

The Berkeley Student Food Collective is dedicated to providing fresh, local, healthy, and environmentally friendly and ethically produced food to the Berkeley Community. The organization seeks to educate members and customers about nutrition and food systems, empower new leaders, and train youth to work in and manage a sustainable business. Through inclusive democratic decision making the organization operates a cooperative grocery store that promotes community building and environmental stewardship.

2440 Bancroft WayBerkeley, CA 94704

www.foodcollective.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

31st percentile

-9.2%

Higher net margin than 31% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

95th percentile

$61,628

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 18.7% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

16th percentile

-65%

Faster asset growth than 16% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

28th percentile

-29%

Faster revenue growth than 28% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$43,195

Down $7,626 (-15%) from 2015

Liabilities

Up

$22,853

Up $17,853 (+357%) from 2015

Net Assets

Down

$20,342

Down $25,479 (-56%) from 2015

Revenue

Up

$112,147

Up $8,251 (+7.9%) from 2015

Expenses

Down

$88,331

Down $19,364 (-18%) from 2015

Net Income

Up

$23,816

Up $27,615 (+727%) from 2015

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$60K$40K$20K$0Assets 2015: $50,821Liabilities 2015: $5,000Net Assets 2015: $45,8212015Assets 2020: $43,195Liabilities 2020: $22,853Net Assets 2020: $20,3422020

Highlighted filing

2020

Assets$43,195
Liabilities$22,853
Net Assets$20,342

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$150K$100K$50K$0-$50KRevenue 2015: $103,896Expenses 2015: $107,695Net Income 2015: -$3,7992015Revenue 2020: $112,147Expenses 2020: $88,331Net Income 2020: $23,8162020

Highlighted filing

2020

Revenue$112,147
Expenses$88,331
Net Income$23,816

Filings

Latest Detailed Filing

The latest 2020 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2015 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Jan 15, 2016
Return Version
2014v6.0
Gross Receipts
$333,012
Mission and Program Overview

Mission

We work to provide healthy, sustainable, and affordable food for the East Bay community. At our volunteer-run grocery collective, the Food Collective acts as a local hub for leadership development and food-related education for members and patrons alike.

The Berkeley Student Food Collective is dedicated to providing fresh, local, healthy, and environmentally friendly and ethically produced food to the Berkeley Community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$71,446$45,821▼ $25,625
Cash and Non-Interest-Bearing Accounts$21,446$20,000▼ $1,446
Land, Buildings, and Equipment, Net$12,902$10,321▼ $2,581
Savings and Temporary Cash Investments$15,000$10,000▼ $5,000
Inventories for Sale or Use$35,000$9,500▼ $25,500
Accounts Receivable-$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-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$84,348$50,821▼ $33,527
Other Assets Total-$1,000-
Liabilities
Accounts Payable and Accrued Expenses$12,902$5,000▼ $7,902
Total Liabilities$12,902$5,000▼ $7,902
Net Assets / Fund Balance
Total Net Assets Fund Balance$71,446$45,821▼ $25,625
Total Liabilities and Net Assets / Fund Balance$84,348$50,821▼ $33,527

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$10,321$2,581$12,902
Compensation and Service Providers

Board Members and Trustees

NameTitle
Athena ScottComm. Co-or.
Grace LihnComm. Co-or.
Rhys RileyFinance Co-or.
Benjamin McLaughlinFinance Officer
Amrita AyerMember Co-or.
Elena LeanderMember Co-or.
Lauren BoydPolicy Co-or.
Jenna SheltonPolicy Co-ord.
Revenue and Support

Revenue Composition

Contributions and Grants
$2,000
Program Service Revenue
$5,971
Investment Income
$0
Other Revenue
$95,925
All Other Contributions
$2,000
Change in Net Assets
$-3,799
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$69,242
Salaries, Compensation, and Employee Benefits$38,453
Total Fundraising Expense$5,386
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$20,223$7,222$1,445$28,890
Other Salaries and Wages$17,983$6,422$1,285$25,690
Payroll Taxes$8,934$3,191$638$12,763
All Other Expenses$3,635$1,299$260$5,194
Other Expenses$3,326$1,188$238$4,752
Depreciation Depletion$1,807$645$129$2,581
Insurance$1,764$630$126$2,520
Information Technology$1,310$468$94$1,872
Total Functional Expenses$75,386$26,923$5,386$107,695
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
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
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

To become a member, all someone has to do is sign up for a shift. These shifts are 2 hours long once a week and they qualify them for a 10% membership discount. We accept almost all applicants unless there is a very special circumstance.

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

Members get full voting rights. Most small changes to the organization are handled by the board, but large changes like permanently changing the storefront or a bylaw change require a membership vote.

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

Members get full voting rights. Most small changes to the organization are handled by the board, but large changes like permanently changing the storefront or a bylaw change require a membership vote.

Form 990, Part VI, Line 11B: Form 990 Review Process

A draft of the Form 990 is provided for review. Any needed changes are made prior to filing.

Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection

Form 990 is available at guidestar.org.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Upon request.

Filing and Contact Details

Filer

Filer Name
Berkeley Student Food Collective
EIN
27-3447117
Phone
5108451985
Address
2440 Bancroft Way, Berkeley, CA 94704

Signing Officer

Name
Benjamin McLaughlin
Title
Finance Officer
Signed
2016-01-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Benjamin McLaughlin
Formed
2010
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
8
Employees
3
Volunteers
130

Preparer

Firm
Harmon Burstyn CPA
Address
1012 HACIENDA DR, WALNUT CREEK, CA 94598-4710
Preparer
Harmon Burstyn
Phone
9252863522
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: Food day:The BSFC, along with some other food-related groups on campus, helps organize Berkeley's Food Day, which features panels and other informational sessions on food. The event is held annually and is organized by UC Berkeley's Health Services, but the BSFC plays a central role. The event is located centrally on campus and sees a large amount of foot traffic as students pass though. The BSFC spent around $200 on samples and displays this year. OTHER PROGRAM SERVICES 5: The Local On campus food stand:The BSFC operates an on campus food stand where we sell produce weekly. The stand is located in an area with much foot traffic and encourages students to buy produce on their way to and from class. The organizers usually take some food from the store and move it to the stand when it is operational, and then return unsold food to the store. OTHER PROGRAM SERVICES 6: Harvest days:The food collective organizes Harvest Days with the Student Organic Garden and the Environmental Science Department a few times a semester. These days include education on food justice and harvesting the crops grown at the Student Garden or the community garden at the Gill Tract, a UC Berkeley owned agricultural tract. The attendance is usually in the 100s. OTHER PROGRAM SERVICES 7: Speakers and Panel:The BSFC organizes food related talks and panels on a regular basis. These panels range in topic from large scale societal food issues to the operation of specific cooperatives in the Bay Area. Attendance ranges from 10 - 50 people, depending on the event. We host about 2 or 3 per semester. OTHER PROGRAM SERVICES 8: Career panel:The BSFC hosts an annual career panel on careers in food. This event usually sees around 100 attendees and is organized with other food related groups on campus. It offers students who are interested in working with food a chance to network and see what a career in food really looks like. OTHER PROGRAM SERVICES 9: The BSFC provided food for various on-campus events for groups focused on sustainability and food justice, as requested and approved by the board of directors. For example, the BSFC co-hosted a 5k with fruitful minds, a nutrition education club on campus and provided snacks for finishers of the race.

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IRS990/PoliticalCampaignActyInd0false
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IRS990/PrincipalOfficerNm0Benjamin McLaughlin
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IRS990/ProgramServiceRevenueGrp/Desc0Bulk Orders
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IRS990/ProgSrvcAccomActy2Grp/Desc0Teach-ins:We host many events in the store and on campus educating our members on food related issues. We hosted around 20 of these events this year, with topics ranging from cooperative businesses to preparing easy and delicious recipes. Around 10 or so members attend each of these events on average.
IRS990/ProgSrvcAccomActy3Grp/Desc0On-campus class:The BSFC organizes and teaches a student-run class on the Berkeley Campus on food systems. The class is offered every semester and has around 20 students in the class each semester. It touches on a variety of topics, from agriculture to grocery stores, and seeks to provide a comprehensive look at the food system.
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IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
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IRS990/PYOtherRevenueAmt092322
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IRS990/PYTotalExpensesAmt084100
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/ReportOtherLiabilitiesInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER PROGRAM SERVICES 4: Food day:The BSFC, along with some other food-related groups on campus, helps organize Berkeley's Food Day, which features panels and other informational sessions on food. The event is held annually and is organized by UC Berkeley's Health Services, but the BSFC plays a central role. The event is located centrally on campus and sees a large amount of foot traffic as students pass though. The BSFC spent around $200 on samples and displays this year. OTHER PROGRAM SERVICES 5: The Local On campus food stand:The BSFC operates an on campus food stand where we sell produce weekly. The stand is located in an area with much foot traffic and encourages students to buy produce on their way to and from class. The organizers usually take some food from the store and move it to the stand when it is operational, and then return unsold food to the store. OTHER PROGRAM SERVICES 6: Harvest days:The food collective organizes Harvest Days with the Student Organic Garden and the Environmental Science Department a few times a semester. These days include education on food justice and harvesting the crops grown at the Student Garden or the community garden at the Gill Tract, a UC Berkeley owned agricultural tract. The attendance is usually in the 100s. OTHER PROGRAM SERVICES 7: Speakers and Panel:The BSFC organizes food related talks and panels on a regular basis. These panels range in topic from large scale societal food issues to the operation of specific cooperatives in the Bay Area. Attendance ranges from 10 - 50 people, depending on the event. We host about 2 or 3 per semester. OTHER PROGRAM SERVICES 8: Career panel:The BSFC hosts an annual career panel on careers in food. This event usually sees around 100 attendees and is organized with other food related groups on campus. It offers students who are interested in working with food a chance to network and see what a career in food really looks like. OTHER PROGRAM SERVICES 9: The BSFC provided food for various on-campus events for groups focused on sustainability and food justice, as requested and approved by the board of directors. For example, the BSFC co-hosted a 5k with fruitful minds, a nutrition education club on campus and provided snacks for finishers of the race.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1To become a member, all someone has to do is sign up for a shift. These shifts are 2 hours long once a week and they qualify them for a 10% membership discount. We accept almost all applicants unless there is a very special circumstance.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Members get full voting rights. Most small changes to the organization are handled by the board, but large changes like permanently changing the storefront or a bylaw change require a membership vote.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Members get full voting rights. Most small changes to the organization are handled by the board, but large changes like permanently changing the storefront or a bylaw change require a membership vote.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A draft of the Form 990 is provided for review. Any needed changes are made prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Form 990 is available at guidestar.org.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 4d: Other Program Services Description
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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