Civic Intelligence

Green Plate Special

990 • Fiscal year 2017 • EIN 27-5471087

Jan 01, 2017 to Dec 31, 2017 • Filed on Jul 30, 2018

2115 25th Ave SSeattle, WA 98144

(206) 310-7393

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.00x

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

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

33rd percentile

0.01x

Higher debt load relative to revenue than 33% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

82nd percentile

27%

Higher net margin than 82% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

70th percentile

$58,500

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 12.6% of source-year revenue.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

74th percentile

16%

Faster asset growth than 74% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

81st percentile

37%

Faster revenue growth than 81% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$907,217

Up $125,033 (+16%) from 2016

Net Assets

Up

$904,774

Up $124,148 (+16%) from 2016

Liabilities

Up

$2,443

Up $885 (+57%) from 2016

Revenue

Up

$462,470

Up $125,145 (+37%) from 2016

Expenses

Up

$338,322

Up $54,494 (+19%) from 2016

Net Income

Up

$124,148

Up $70,651 (+132%) from 2016

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2013: $407,628Liabilities 2013: $7,171Net Assets 2013: $400,4572013Assets 2014: $686,809Liabilities 2014: $4,319Net Assets 2014: $682,4902014Assets 2015: $728,315Liabilities 2015: $1,186Net Assets 2015: $727,1292015Assets 2016: $782,184Liabilities 2016: $1,558Net Assets 2016: $780,6262016Assets 2017: $907,217Liabilities 2017: $2,443Net Assets 2017: $904,7742017Assets 2018: $914,814Liabilities 2018: $2,763Net Assets 2018: $912,0512018Assets 2019: $829,531Liabilities 2019: $12,264Net Assets 2019: $817,2672019Assets 2020: $1,096,033Liabilities 2020: $92,652Net Assets 2020: $1,003,3812020Assets 2021: $1,031,114Liabilities 2021: $1,375Net Assets 2021: $1,029,7392021Assets 2022: $537,886Liabilities 2022: $946Net Assets 2022: $536,9402022Assets 2023: $0Liabilities 2023: $0Net Assets 2023: $02023

Highlighted filing

2017

Assets$907,217
Liabilities$2,443
Net Assets$904,774

Operations Trend

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

$1.0M$500K$0-$500K-$1.0MRevenue 2013: $486,671Expenses 2013: $106,483Net Income 2013: $380,1882013Revenue 2014: $440,916Expenses 2014: $158,883Net Income 2014: $282,0332014Revenue 2015: $241,664Expenses 2015: $197,025Net Income 2015: $44,6392015Revenue 2016: $337,325Expenses 2016: $283,828Net Income 2016: $53,4972016Revenue 2017: $462,470Expenses 2017: $338,322Net Income 2017: $124,1482017Revenue 2018: $455,428Expenses 2018: $448,151Net Income 2018: $7,2772018Revenue 2019: $436,356Expenses 2019: $531,140Net Income 2019: -$94,7842019Revenue 2020: $795,780Expenses 2020: $609,666Net Income 2020: $186,1142020Revenue 2021: $453,840Expenses 2021: $427,482Net Income 2021: $26,3582021Revenue 2022: $54,038Expenses 2022: $397,383Net Income 2022: -$343,3452022Revenue 2023: $904Expenses 2023: $537,844Net Income 2023: -$536,9402023

Highlighted filing

2017

Revenue$462,470
Expenses$338,322
Net Income$124,148
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jul 30, 2018
Return Version
2017v2.2
Gross Receipts
$477,455
Mission and Program Overview

Mission

Green Plate Specials mission is to inspire and empower youth to experience food in new ways through gardening, cooking and eating together.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$608,750$583,161▼ $25,589
Savings and Temporary Cash Investments$123,303$261,906▲ $138,603
Pledges and Grants Receivable$50,000$62,000▲ $12,000
Cash and Non-Interest-Bearing Accounts$131$150▲ $19
Accounts Receivable-$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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$782,184$907,217▲ $125,033
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$1,558$2,443▲ $885
Total Liabilities$1,558$2,443▲ $885
Net Assets / Fund Balance
Unrestricted Net Assets$707,376$749,774▲ $42,398
Temporarily Rstr Net Assets$73,250$155,000▲ $81,750
Total Net Assets Fund Balance$780,626$904,774▲ $124,148
Total Liabilities and Net Assets / Fund Balance$782,184$907,217▲ $125,033

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$372,081$36,160$408,241
Equipment$202,978$54,127$257,105
Leasehold Improvements$8,102$4,861$12,963
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Laura DewellExecutive DirectorFT$58,500$58,500

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$418,301
Program Service Revenue
$33,763
Investment Income
$142
Other Revenue
$10,264
All Other Contributions
$306,194
Change in Net Assets
$124,148
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$212,454
Other Expenses$109,649
Total Fundraising Expense$47,989
Professional Fundraising Fees$16,219
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$106,883$19,033$9,517$135,433
Current Officers, Directors, Trustees, and Key Employees$20,475$20,475$17,550$58,500
Depreciation Depletion$24,293$1,296-$25,589
Payroll Taxes$12,534$3,559$2,428$18,521
Fees for Services Professional Fundraising--$16,219$16,219
Occupancy$7,544$1,509$1,006$10,059
Fees for Services Accounting-$6,631-$6,631
Conferences and Meetings$1,509$3,886$450$5,845
Advertising-$4,671-$4,671
Other Expenses$3,689$5,289-$3,689
All Other Expenses$1,720$444$562$2,726
Insurance$1,931$386$257$2,574
Travel$1,506--$1,506
Information Technology-$1,145-$1,145
Total Functional Expenses$216,202$74,131$47,989$338,322
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$24,100
Professional Fundraising Fees$16,219
Fundraising Direct Expenses$14,985

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Garden Gala$136,207$24,100$13,124$10,976
Total Events$136,207$24,100$14,985$9,115
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 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
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, Line 11B: Form 990 Review Process

Prior to filing, the Form 990 is provided to all Board Members and reviewed by the Executive Director, Treasurer and Bookkeeper.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

GPS conducts periodic reviews that shall, at a minimum, include the following subjects:a. Whether compensation arrangements and benefits are reasonable, based on competent survey information, and the result of arms length bargaining.b. Whether partnerships, joint ventures and arrangements with management organizations conform to Green Plate Specials written policies, are properly recorded, reflect reasonable investment or payments for goods and services, further charitable purposes and do not result in inurement, impermissible private benefit or in an excess benefit transaction.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The Executive Director (ED) submits a self-evaluation based on annual goals. This self-evaluation is provided to the full board for their review. The Executive Committee conducts a salary review based on comparably-sized organizations in the Archbright Non-Profit Salary Survey for the Pacific Northwest. The Executive Committee leads a discussion late in Q4 with full board to gather input to the ED's annual performance review. The ED's annual compensation for the next fiscal year is determined at this meeting. The Board President meets in person with the ED to communicate the salary adjustment and performance review.

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

These documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Green Plate Special
EIN
27-5471087
Phone
2063107393
Address
2115 25th Ave S, Seattle, WA 98144

Signing Officer

Name
Laura Dewell
Title
Executive Director
Signed
2018-07-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Laura Dewell
Formed
2010
Legal Domicile
Wa
Voting Board Members
8
Independent Board Members
8
Employees
10
Volunteers
112

Preparer

Firm
Jones & Associates PLLC CPAS
Address
1701 NE 104th Street, Seattle, WA 98125-7646
Preparer
Judy C Jones CPA
Phone
2065255170
Supplemental Narrative

Additional Explanations

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

OTHER PROGRAM SERVICES 4: School Programs - Gardening, Nutrition and Science During and After School Fall through Spring:- One-day a week 2 to 3.5 hour, after school program for 6-8th graders teaches all aspects of food growing, from seed to harvest, basic cooking skills, inexpensive healthy ways to cook and basic nutrition. This is both on GPS-site and on middle school premises.- Two times a month during the school day program, for two 4th-5th grade classes and two 3rd grade classes, 1.10 hours each, focused on gardening, nutrition and science, in an off-site school classroom setting with one 3 hour field trip for each class, to the GPS garden for garden, cooking, science and nutrition focused activities.- Seven-session after school program for 4th-5th grade, off-site school classroom setting, 2 hours each, focused on nutrition and cooking. - All-sixth grade during school program with focus on garden science, 2 all-day sessions.

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IRS990/NoncashContributionsAmt08590
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IRS990/OccupancyGrp/FundraisingAmt01006
IRS990/OccupancyGrp/ManagementAndGeneralAmt01509
IRS990/OccupancyGrp/ProgramServicesAmt07544
IRS990/OccupancyGrp/TotalAmt010059
IRS990/OfficeExpensesGrp/TotalAmt00
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IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Supplies
IRS990/OtherExpensesGrp/Desc1Food Costs
IRS990/OtherExpensesGrp/Desc2Bank & Processing Fees
IRS990/OtherExpensesGrp/Desc3In-kind supplies
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt04943
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1864
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt25289
IRS990/OtherExpensesGrp/ProgramServicesAmt020353
IRS990/OtherExpensesGrp/ProgramServicesAmt113765
IRS990/OtherExpensesGrp/ProgramServicesAmt23689
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IRS990/OtherExpensesGrp/TotalAmt114629
IRS990/OtherExpensesGrp/TotalAmt25289
IRS990/OtherExpensesGrp/TotalAmt33689
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IRS990/OtherSalariesAndWagesGrp/FundraisingAmt09517
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt019033
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0106883
IRS990/OtherSalariesAndWagesGrp/TotalAmt0135433
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IRS990/PaymentsToAffiliatesGrp/TotalAmt00
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IRS990/PayrollTaxesGrp/FundraisingAmt02428
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03559
IRS990/PayrollTaxesGrp/ProgramServicesAmt012534
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IRS990/PensionPlanContributionsGrp/TotalAmt00
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Laura Dewell
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IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt033763
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IRS990/ProgSrvcAccomActy2Grp/Desc0School Field Trips and Single Session Community-Partner Sessions: - Eight 2 to 3.5 hour Field Trips with 4th-8th graders focused on an introduction to Green Plate Specials food garden and kitchen classroom.- Two separate Community Partner sessions with 6th-8th graders, either weekend or evening 3-4-hour sessions with a focus chosen by the organization on either garden with science focus, cooking with nutrition focus or a combination of both.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt062699
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt03235
IRS990/ProgSrvcAccomActy3Grp/Desc0Gardening and Cooking Camps For Spring Break and Summer:- Our 5 day a week, full day, 7 week summer break camp for 4-8th graders has them participate and contribute to our food growing and cooking program. Included is lunch they cook themselves, team building, art projects, and best practices for sustainable food and community. - Our 5 day a week, full day, 1 week spring break camp for 4-8th graders, is the same outline and focus as our summer camps.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt047564
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt023332
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IRS990/PYOtherRevenueAmt01518
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IRS990/PYRevenuesLessExpensesAmt053497
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IRS990/PYTotalRevenueAmt0337325
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IRS990/RevenueAmt07196
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IRS990ScheduleA/TotalSupportAmt01878636
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IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt01518
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt02831
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IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0372081
IRS990ScheduleD/BuildingsGrp/DepreciationAmt036160
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0408241
IRS990ScheduleD/EquipmentGrp/BookValueAmt0202978
IRS990ScheduleD/EquipmentGrp/DepreciationAmt054127
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0257105
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt08102
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt04861
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt012963
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0583161
IRS990ScheduleG/AgrmtProfFundraisingActyInd0true
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IRS990ScheduleG/FundraiserActivityInfoGrp/PersonNm0Keri Healey
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IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/AddressLine1Txt013717 Linden Ave N 20
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/CityNm0Seattle
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/StateAbbreviationCd0WA
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IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt014985
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Garden Gala
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IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt01861
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0136207

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