Civic Intelligence

Green Plate Special

990 • Fiscal year 2018 • EIN 27-5471087

Jan 01, 2018 to Dec 31, 2018 • Filed on May 28, 2019

2115 25th Ave SSeattle, WA 98144

(206) 602-6845

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.00x

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

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

35th percentile

0.01x

Higher debt load relative to revenue than 35% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

45th percentile

1.6%

Higher net margin than 45% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

74th percentile

$64,872

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 14.2% of source-year revenue.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

48th percentile

0.8%

Faster asset growth than 48% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

37th percentile

-1.5%

Faster revenue growth than 37% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Up

$914,814

Up $7,597 (+0.8%) from 2017

Net Assets

Up

$912,051

Up $7,277 (+0.8%) from 2017

Liabilities

Up

$2,763

Up $320 (+13%) from 2017

Revenue

Down

$455,428

Down $7,042 (-1.5%) from 2017

Expenses

Up

$448,151

Up $109,829 (+32%) from 2017

Net Income

Down

$7,277

Down $116,871 (-94%) from 2017

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

2018

Assets$914,814
Liabilities$2,763
Net Assets$912,051

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

2018

Revenue$455,428
Expenses$448,151
Net Income$7,277
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
May 28, 2019
Return Version
2018v3.1
Gross Receipts
$486,484
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.

Green Plate Specials mission is to inspire and empower youth through growing, cooking and sharing food.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$583,161$558,059▼ $25,102
Savings and Temporary Cash Investments$261,906$330,605▲ $68,699
Pledges and Grants Receivable$62,000$26,000▼ $36,000
Cash and Non-Interest-Bearing Accounts$150$150→ $0
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$907,217$914,814▲ $7,597
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$2,443$2,763▲ $320
Total Liabilities$2,443$2,763▲ $320
Net Assets / Fund Balance
Unrestricted Net Assets$749,774$762,051▲ $12,277
Temporarily Rstr Net Assets$155,000$150,000▼ $5,000
Total Net Assets Fund Balance$904,774$912,051▲ $7,277
Total Liabilities and Net Assets / Fund Balance$907,217$914,814▲ $7,597

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$361,233$47,008$408,241
Equipment$190,020$67,085$257,105
Leasehold Improvements$6,806$6,157$12,963
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Laura DewellExecutive DirectorFT$64,872$64,872

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$407,445
Program Service Revenue
$58,424
Investment Income
$467
Other Revenue
$-10,908
All Other Contributions
$274,641
Change in Net Assets
$7,277
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$291,441
Other Expenses$135,266
Total Fundraising Expense$67,257
Professional Fundraising Fees$21,444
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$151,612$34,215$16,042$201,869
Current Officers, Directors, Trustees, and Key Employees$16,250$26,000$22,750$65,000
Depreciation Depletion$23,806$1,296-$25,102
Payroll Taxes$15,890$5,293$3,389$24,572
Fees for Services Professional Fundraising--$21,444$21,444
Occupancy$9,914$1,983$1,322$13,219
Fees for Services Accounting-$7,313-$7,313
Other Expenses$5,646$1,186-$6,832
All Other Expenses$60$5,893$669$6,622
Advertising-$6,607-$6,607
Fees for Services Other$1,796$4,190-$5,986
Office Expenses$1,706$2,844$1,138$5,688
Conferences and Meetings$1,463$1,371$250$3,084
Information Technology-$3,082-$3,082
Travel$2,756--$2,756
Insurance$1,898$380$253$2,531
Total Functional Expenses$275,759$105,135$67,257$448,151
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$31,056
Professional Fundraising Fees$21,444
Fundraising Gross Income$19,100

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Garden Gala$151,904$19,100$27,061$-7,961
Total Events$151,904$19,100$31,056$-11,956
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
2066026845
Address
2115 25th Ave S, Seattle, WA 98144

Signing Officer

Name
Laura Dewell
Title
Executive Director
Signed
2019-05-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Laura Dewell
Formed
2010
Legal Domicile
Wa
Voting Board Members
11
Independent Board Members
11
Employees
18
Volunteers
92

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: Youth Internship Program:- Four 6th to rising 9th grade youth are hired to work on a summer stipend at the Green Plate Special Market Stand, selling produce to the community. June through August, this summer internship builds job and communication skills with a harvesting, sales and nutrition focus for youth who have already participated in a GPS program.- Four Market Stand Youth Interns, two-times a week for 8 weeks and one Senior Youth Intern that works 20 hours per week for seven weeks of the summer.

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IRS990/MissionDesc0Green Plate Specials mission is to inspire and empower youth to experience food in new ways through gardening, cooking and eating together.
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IRS990/ProgSrvcAccomActy2Grp/Desc0School Field Trips and Single Session Community-Partner Sessions:- Four 2 to 3.5 hour Field Trips with 4th-8th graders focused on an introduction to Green Plate Specials food garden and kitchen classroom.- Three single sessions (Links & ASC, MLK) 3 hours with community partners cooking focused sessions.- Eleven evening 2.5 hour sessions on-site, with community partner, for parent and child, cooking and nutrition focus.- Eight 2.5 hour afterschool sessions with community partner, youth ages 9-15, cooking focused sessions.
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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.
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