Civic Intelligence

Napa Valley Farmworker Foundation

990 • Fiscal year 2015 • EIN 36-4790851

Dec 01, 2014 to Nov 30, 2015 • Filed on Apr 18, 2016

1795 Third StreetNapa, CA 94559

(707) 944-8311

Siviq Scores

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

Liabilities / Assets

13th percentile

0.00x

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

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

13th percentile

0.00x

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

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

96th percentile

75%

Higher net margin than 96% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

84th percentile

$152,147

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 14.1% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

Score unavailable

No value available

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

Source year 2015

Revenue Growth

Score unavailable

No value available

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

Source year 2015

Assets

$805,635

No earlier filing loaded for comparison.

Net Assets

$805,635

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Revenue

$1,075,361

No earlier filing loaded for comparison.

Expenses

$269,726

No earlier filing loaded for comparison.

Net Income

$805,635

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.

$8.0M$6.0M$4.0M$2.0M$0Assets 2015: $805,635Liabilities 2015: $0Net Assets 2015: $805,6352015Assets 2016: $1,264,490Liabilities 2016: $257,857Net Assets 2016: $1,006,6332016Assets 2017: $1,561,707Liabilities 2017: $149,567Net Assets 2017: $1,412,1402017Assets 2018: $1,818,877Liabilities 2018: $50,348Net Assets 2018: $1,768,5292018Assets 2019: $2,483,494Liabilities 2019: $480,172Net Assets 2019: $2,003,3222019Assets 2020: $2,014,146Liabilities 2020: $80,087Net Assets 2020: $1,934,0592020Assets 2021: $3,332,919Liabilities 2021: $364,622Net Assets 2021: $2,968,2972021Assets 2022: $4,519,512Liabilities 2022: $253,816Net Assets 2022: $4,265,6962022Assets 2023: $5,163,446Liabilities 2023: $110,740Net Assets 2023: $5,052,7062023Assets 2024: $6,143,674Liabilities 2024: $111,390Net Assets 2024: $6,032,2842024

Highlighted filing

2015

Assets$805,635
Liabilities$0
Net Assets$805,635

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2015: $1,075,361Expenses 2015: $269,726Net Income 2015: $805,6352015Revenue 2016: $589,112Expenses 2016: $388,114Net Income 2016: $200,9982016Revenue 2017: $1,182,009Expenses 2017: $776,502Net Income 2017: $405,5072017Revenue 2018: $1,278,351Expenses 2018: $921,962Net Income 2018: $356,3892018Revenue 2019: $1,215,620Expenses 2019: $980,827Net Income 2019: $234,7932019Revenue 2020: $682,308Expenses 2020: $751,571Net Income 2020: -$69,2632020Revenue 2021: $2,021,390Expenses 2021: $987,152Net Income 2021: $1,034,2382021Revenue 2022: $2,438,263Expenses 2022: $1,090,421Net Income 2022: $1,347,8422022Revenue 2023: $2,179,591Expenses 2023: $1,493,487Net Income 2023: $686,1042023Revenue 2024: $2,616,207Expenses 2024: $1,683,140Net Income 2024: $933,0672024

Highlighted filing

2015

Revenue$1,075,361
Expenses$269,726
Net Income$805,635
Jump To
Filing Snapshot
Filing Period
Dec 1, 2014 to Nov 30, 2015
Signed
Apr 18, 2016
Return Version
2014v6.0
Gross Receipts
$1,260,853
Mission and Program Overview

Mission

The mission of the Napa Valley Farmworker Foundation is to support and promote Napa Valley's vineyard workers through education and professional development.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable-$793,635-
Intangible Assets-$12,000-
Cash and Non-Interest-Bearing Accounts-$0-
Savings and Temporary Cash Investments-$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-
Land, Buildings, and Equipment, Net-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$0$805,635▲ $805,635
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets-$778,135-
Temporarily Rstr Net Assets-$27,500-
Total Net Assets Fund Balance$0$805,635▲ $805,635
Total Liabilities and Net Assets / Fund Balance$0$805,635▲ $805,635

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014-$37,500--$27,500
Compensation and Service Providers

Board Members and Trustees

NameTitle
Steven MouldsPresident
Paul GoldbergVice President
Oscar RenteriaDirector
Jennifer PutnamExecutive Director
Arnulfo SolorioSecretary
Pete RichmondTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,071,216
Program Service Revenue
$4,145
Investment Income
$0
Other Revenue
$0
All Other Contributions
$778,958
Change in Net Assets
$805,635
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$188,157
Salaries, Compensation, and Employee Benefits$71,569
Total Fundraising Expense$34,248
Grants and Similar Amounts Paid$10,000
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$72,370$2,874$23,830$99,074
Other Salaries and Wages$33,204$12,995$6,245$52,444
Other Expenses$18,910$3,738-$22,648
Current Officers, Directors, Trustees, and Key Employees$258$14,282$2,435$16,975
Occupancy$7,877$3,083$1,482$12,442
Grants to Domestic Orgs$10,000--$10,000
Fees for Services Accounting-$6,386-$6,386
Travel$6,239--$6,239
Depreciation Depletion$3,000--$3,000
Other Employee Benefits$1,361$533$256$2,150
Insurance-$325-$325
Fees for Services Legal-$207-$207
Total Functional Expenses$191,055$44,423$34,248$269,726
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Napa Valley College FdnNapa, CA501(c)(3)Student Scholarship$10,000
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$185,492
Fundraising Gross Income$185,492
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fund-a-Need$477,750$185,492$105,590$79,902
Total Events$477,750$185,492$185,492-
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

Peter Richmond and Arnulfo Solorio are business partners.

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

The Form 990 is prepared by a public accounting firm. The Executive Director and the organization's Financial Committee each reviews and approves the Form 990 prior to its filing. The Full Board receives a copy within 30 days after filing.

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

The executive director and board members are required to annually document in writing any interests, relationships or holdings that could potentially result in a conflict of interest. If a conflict of interest is identified from an annual disclosure, the organization's board will review the conflict and take appropriate action, which may include prohibiting an individual from participating in the board's deliberations and decisions regarding a certain transaction. If a conflict is identified during a meeting, the entire Board will decide what appropriate action to take.

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

The organization's governing documents, conflict of interest policy, and financial statements are available to the public upon request.

Form 990, Part VI, Section B, line 13

Since the organization has no employees at this time, no whistleblower policy is necessary.

Form 990, Part VI, Section B, lines 15A & 15B

The organization has no employees of its own, but shares employees with a related organization. The related organization has adequate compensation review and approval policies.

Filing and Contact Details

Filer

Filer Name
Napa Valley Farmworker Foundation
EIN
36-4790851
Phone
7079448311
Address
1795 Third Street, Napa, CA 94559

Signing Officer

Name
Jennifer Putnam
Title
Executive Director
Signed
2016-04-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jennifer Putnam
Formed
2014
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
61

Preparer

Firm
Brotemarkle Davis & Co LLP
Address
899 ADAMS ST STE H, SAINT HELENA, CA 94574-1160
Preparer
Guy W Carl
Phone
7079634466
Supplemental Narrative

Additional Explanations

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

OTHER PROGRAM SERVICES 4: Farmworker Education WorkshopA 2-day comprehensive educational program where vineyard workers learn first-hand about increasing quality in Napa Valley vineyards, gain valuable skills in management and leadership, and more. Attendance at this year's event totaled 21. OTHER PROGRAM SERVICES 5: Train the Trainer CoursesThe Train-the-Trainer courses are designed to provide participants with the information needed for understanding the rules and regulations of tractor and forklift operations and successfully be able to conduct safety training sessions for other staff. Attendance at this year's events totaled 40. OTHER PROGRAM SERVICES 6: Farmworker Field DayThis three-part series is taught in Spanish and includes a variety of hands-on vineyard training sessions, classroom seminars and field trips. OTHER PROGRAM SERVICES 7: The Napa Valley Farmworker Foundation Trefethen Family Vineyards Scholarship was administered by the Napa Valley College (NVC). NVC provided the Farmworker Foundation with the awardee's transcripts to prove the student had a 2.5 GPA or higher, letter of recommendation from an instructor, and letter to confirm parent employment as a Napa County farmworker. The scholarship monies were sent to Napa Valley College directly, who then paid the students tuition and books directly to UC Davis upon acceptance. NVC continued to provide progress reports and report cards to show that the student continued to meet the GPA criteria.

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

Temporarily restricted net assets are being held to fund scholarships for deserving college students.

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IRS990/ProgSrvcAccomActy2Grp/Desc0Dia de la FamiliaCommunity organizations, educational institutions, and the Napa Valley Grapegrowers came together to provide Napa County vineyard workers and their families with seminars, alongside a diverse range of informational booths and resources, fun activities, and food for all.
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IRS990/ProgSrvcAccomActy3Grp/Desc0English Literacy ProgramsThese 16-week language training courses are designed specifically for Napa County farmworkers to assist them with their English literacy and communication skills in the workplace. Classes were held in Napa and St. Helena.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Temporarily restricted net assets are being held to fund scholarships for deserving college students.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part V, Line 4: Intended uses of the endowment fund.
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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0Student Scholarship
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Napa Valley College Fdn
IRS990ScheduleI/RecipientTable/RecipientEIN0237003565
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt02277 Napa-Vallejo Highway
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0The Napa Valley Farmworker Foundation Trefethen Family Vineyards Scholarship was administered by the Napa Valley College (NVC). NVC provided the Farmworker Foundation with the awardee's transcripts to prove the student had a 2.5 GPA or higher, letter of recommendation from an instructor, and letter to confirm parent employment as a Napa County farmworker. The scholarship monies were sent to Napa Valley College directly, who then paid the students tuition and books directly to UC Davis upon acceptance. NVC continued to provide progress reports and report cards to show that the student continued to meet the GPA criteria.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Grantmaker's Description of How Grants are Used
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Jennifer Putnam
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Executive Dir.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER PROGRAM SERVICES 4: Farmworker Education WorkshopA 2-day comprehensive educational program where vineyard workers learn first-hand about increasing quality in Napa Valley vineyards, gain valuable skills in management and leadership, and more. Attendance at this year's event totaled 21. OTHER PROGRAM SERVICES 5: Train the Trainer CoursesThe Train-the-Trainer courses are designed to provide participants with the information needed for understanding the rules and regulations of tractor and forklift operations and successfully be able to conduct safety training sessions for other staff. Attendance at this year's events totaled 40. OTHER PROGRAM SERVICES 6: Farmworker Field DayThis three-part series is taught in Spanish and includes a variety of hands-on vineyard training sessions, classroom seminars and field trips. OTHER PROGRAM SERVICES 7: The Napa Valley Farmworker Foundation Trefethen Family Vineyards Scholarship was administered by the Napa Valley College (NVC). NVC provided the Farmworker Foundation with the awardee's transcripts to prove the student had a 2.5 GPA or higher, letter of recommendation from an instructor, and letter to confirm parent employment as a Napa County farmworker. The scholarship monies were sent to Napa Valley College directly, who then paid the students tuition and books directly to UC Davis upon acceptance. NVC continued to provide progress reports and report cards to show that the student continued to meet the GPA criteria.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Peter Richmond and Arnulfo Solorio are business partners.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Form 990 is prepared by a public accounting firm. The Executive Director and the organization's Financial Committee each reviews and approves the Form 990 prior to its filing. The Full Board receives a copy within 30 days after filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The executive director and board members are required to annually document in writing any interests, relationships or holdings that could potentially result in a conflict of interest. If a conflict of interest is identified from an annual disclosure, the organization's board will review the conflict and take appropriate action, which may include prohibiting an individual from participating in the board's deliberations and decisions regarding a certain transaction. If a conflict is identified during a meeting, the entire Board will decide what appropriate action to take.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The organization's governing documents, conflict of interest policy, and financial statements are available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Since the organization has no employees at this time, no whistleblower policy is necessary.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The organization has no employees of its own, but shares employees with a related organization. The related organization has adequate compensation review and approval policies.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 4d: Other Program Services Description
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, line 13
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section B, lines 15a & 15b
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Support member grape growers
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01795 Third Street
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