Civic Intelligence

City Grazing

990 • Fiscal year 2019 • EIN 35-2566095

Jan 01, 2019 to Dec 31, 2019 • Filed on May 27, 2020

PO Box 882853San Francisco, CA 94188

(415) 341-6604

Siviq Scores

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

Liabilities / Assets

80th percentile

0.11x

Higher debt load relative to assets than 80% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

75th percentile

0.04x

Higher debt load relative to revenue than 75% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

65th percentile

12%

Higher net margin than 65% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

98th percentile

$89,602

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 22.3% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2019

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2019

Assets

$131,796

No earlier filing loaded for comparison.

Net Assets

$116,683

No earlier filing loaded for comparison.

Liabilities

$15,113

No earlier filing loaded for comparison.

Revenue

$401,778

No earlier filing loaded for comparison.

Expenses

$355,075

No earlier filing loaded for comparison.

Net Income

$46,703

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2019: $131,796Liabilities 2019: $15,113Net Assets 2019: $116,6832019Assets 2020: $110,084Liabilities 2020: $0Net Assets 2020: $110,0842020Assets 2021: $218,879Liabilities 2021: $0Net Assets 2021: $218,8792021Assets 2022: $290,861Liabilities 2022: $0Net Assets 2022: $290,8612022Assets 2023: $196,756Liabilities 2023: $4,247Net Assets 2023: $192,5092023Assets 2024: $177,898Liabilities 2024: $5,090Net Assets 2024: $172,8082024

Highlighted filing

2019

Assets$131,796
Liabilities$15,113
Net Assets$116,683

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2019: $401,778Expenses 2019: $355,075Net Income 2019: $46,7032019Revenue 2020: $335,179Expenses 2020: $356,891Net Income 2020: -$21,7122020Revenue 2021: $475,847Expenses 2021: $375,893Net Income 2021: $99,9542021Revenue 2022: $535,514Expenses 2022: $462,590Net Income 2022: $72,9242022Revenue 2023: $357,802Expenses 2023: $456,928Net Income 2023: -$99,1262023Revenue 2024: $353,251Expenses 2024: $373,675Net Income 2024: -$20,4242024

Highlighted filing

2019

Revenue$401,778
Expenses$355,075
Net Income$46,703
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
May 27, 2020
Return Version
2019v5.0
Gross Receipts
$401,778
Mission and Program Overview

Mission

Sustainable land management and fire risk reduction through outreach, education, and implementation of goat grazing.

City Grazing provides sustainable land management services via goat grazing, building topsoil, promoting native California plant growth, combating climate shift through carbon sequestration, and providing a home for goats in need.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$0$50,062▲ $50,062
Land, Buildings, and Equipment, Net$0$32,267▲ $32,267
Cash and Non-Interest-Bearing Accounts$33,826$30,467▼ $3,359
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$33,826$131,796▲ $97,970
Other Assets Total$0$19,000▲ $19,000
Liabilities
Accounts Payable and Accrued Expenses$0$15,113▲ $15,113
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$15,113▲ $15,113
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$33,826$116,683▲ $82,857
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$33,826$116,683▲ $82,857
Total Liabilities and Net Assets / Fund Balance$33,826$131,796▲ $97,970

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$32,267$0$32,267
Buildings$0$0$0
Other Land Buildings$0$0$0
Land$0-$0
Leasehold Improvements$0$0$0
Other Assets Org$19,000--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Genevieve ChurchExecutive DirectorFT$89,602$89,602

Board Members and Trustees

NameTitle
Laura RosenbergChair of the Board of Directors
Sharon TruhoMember, Board of Directors
Millicent MagieraSecretary
Patrick CarrolTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$139,320
Program Service Revenue
$243,167
Investment Income
$62
Other Revenue
$19,229
All Other Contributions
$139,320
Change in Net Assets
$46,703
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$252,998
Other Expenses$102,077
Total Fundraising Expense$4,835
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$110,642$32,798$0$143,440
Current Officers, Directors, Trustees, and Key Employees$76,162$8,960$4,480$89,602
Fees for Services Other$41,564$0$0$41,564
Insurance$0$23,939$0$23,939
Payroll Taxes$16,428$3,173$355$19,956
Travel$12,798$0$0$12,798
Office Expenses$6,393$0$0$6,393
Other Expenses$1,269$0$0$1,269
All Other Expenses$0$1,265$0$1,265
Information Technology$0$306$0$306
Advertising$16$0$0$16
Total Functional Expenses$279,799$70,441$4,835$355,075
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Laura RosenbergPresident, Board of DirectorsGrazing services, 6515 Snake Road 94611No$2,500

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
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
No
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

Our form 990 has been distributed and reviewed at our Board of Directors meeting of May 5, 2020. The Board voted unanimously to approve its submittal.

Form 990, Part VI, Section C, Line 19

City Grazing has a policy of transparency and provides any of the documents described in Part VI, Section C, Line 19 on demand. No requests were made in 2019.

Filing and Contact Details

Filer

Filer Name
City Grazing
EIN
35-2566095
Phone
4153416604
Address
PO Box 882853, San Francisco, CA 94188

Signing Officer

Name
Genevieve Church
Title
Executive Director
Phone
4153416604
Signed
2020-05-27

Organization Details

Principal Officer
Genevieve Church
Formed
2017
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
3
Employees
14
Volunteers
22
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 2

City Grazing received a $100,000 grant and a board directive was created to develop a program working with the San Francisco Conservation Corps serving at-risk youth enrolled in the San Francisco Conservation Corps after-school and summer EcoJobs program, teaching kids what working with goats as a method of sustainable land management looks like. This includes the larger strategic perspective of grazing's environmental and fire-hazard reduction benefits, as well as a practical boots-on-the-ground employee's view of goat care, fence setting, and site maintenance. Development funds were directed to be distributed in two equal installments, in 2019 and 2020. Sustainable funding for the program facilitation is anticipated in the form of grazing income via fire hazard mitigation for the San Francisco Sheriff's Department. The City Grazing component of the EcoJobs program takes place on the property surrounding San Francisco County Jail #5. When operational, the program will serve up to 12 at-risk youth program members per day in the year-round program and a total of 100 program members in the summer program.

Form 990, Part IX, Line 11G

Overnight Guard Services, $16,469. Yoga Instruction, $5,425. Subcontracted Goat Grazing, $11,000. Fencing Consultation and Installation, $7,940. Payroll facilitation, $730.

Form 990, Part XI, Line 9

Liability of $15,113 from Part X, Line 17, accrued expenses, unpaid 2019 payroll.

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IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt033826
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0116683
IRS990/NoncashContributionsAmt00
IRS990/NondeductibleContributionsInd00
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IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt00
IRS990/OfficeExpensesGrp/ProgramServicesAmt06393
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IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt019000
IRS990/OtherChangesInNetAssetsAmt0-15113
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt00
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IRS990/OtherExpensesGrp/Desc0Hay and Goat Feed
IRS990/OtherExpensesGrp/Desc1Veterinary Expenses
IRS990/OtherExpensesGrp/Desc2Rental of Industrial Tools
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IRS990/OtherExpensesGrp/FundraisingAmt10
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IRS990/PrincipalOfficerNm0Genevieve Church
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IRS990/ProgramServiceRevenueGrp/BusinessCd0562119
IRS990/ProgramServiceRevenueGrp/BusinessCd1611699
IRS990/ProgramServiceRevenueGrp/BusinessCd2611513
IRS990/ProgramServiceRevenueGrp/Desc0Goat grazing and socialization
IRS990/ProgramServiceRevenueGrp/Desc1Goat Yoga Instruction
IRS990/ProgramServiceRevenueGrp/Desc2At-Risk Youth Education
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IRS990/ProgSrvcAccomActy2Grp/Desc0Provision of goat yoga instruction - 787 participants
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt011368
IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
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IRS990/ProgSrvcAccomActy3Grp/Desc0At-risk youth education - Program development intended to serve between 125 and 200 total students per year.
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