Civic Intelligence

Napa Valley Farmworker Foundation

990 • Fiscal year 2017 • EIN 36-4790851

Dec 01, 2016 to Nov 30, 2017 • Filed on Oct 15, 2018

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

50th percentile

0.10x

Higher debt load relative to assets than 50% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

55th percentile

0.13x

Higher debt load relative to revenue than 55% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

86th percentile

34%

Higher net margin than 86% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

89th percentile

$195,916

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 16.6% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

83rd percentile

24%

Faster asset growth than 83% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

92nd percentile

101%

Faster revenue growth than 92% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$1,561,707

Up $297,217 (+24%) from 2016

Net Assets

Up

$1,412,140

Up $405,507 (+40%) from 2016

Liabilities

Down

$149,567

Down $108,290 (-42%) from 2016

Revenue

Up

$1,182,009

Up $592,897 (+101%) from 2016

Expenses

Up

$776,502

Up $388,388 (+100%) from 2016

Net Income

Up

$405,507

Up $204,509 (+102%) from 2016

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

2017

Assets$1,561,707
Liabilities$149,567
Net Assets$1,412,140

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

2017

Revenue$1,182,009
Expenses$776,502
Net Income$405,507
Jump To
Filing Snapshot
Filing Period
Dec 1, 2016 to Nov 30, 2017
Signed
Oct 15, 2018
Return Version
2016v3.0
Gross Receipts
$1,331,580
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
Cash and Non-Interest-Bearing Accounts$417,481$756,782▲ $339,301
Savings and Temporary Cash Investments$700,009$741,749▲ $41,740
Pledges and Grants Receivable$95,769$50,000▼ $45,769
Investments in Publicly Traded Securities$39,231$0▼ $39,231
Intangible Assets$12,000$9,000▼ $3,000
Prepaid Expenses and Deferred Charges-$4,176-
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-
Land, Buildings, and Equipment, Net-$0-
Inventories for Sale or Use-$0-
Total Assets$1,264,490$1,561,707▲ $297,217
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$257,857$149,567▼ $108,290
Total Liabilities$257,857$149,567▼ $108,290
Net Assets / Fund Balance
Unrestricted Net Assets$979,133$1,384,640▲ $405,507
Temporarily Rstr Net Assets$27,500$27,500→ $0
Total Net Assets Fund Balance$1,006,633$1,412,140▲ $405,507
Total Liabilities and Net Assets / Fund Balance$1,264,490$1,561,707▲ $297,217

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$27,500$90,000-$90,000$27,500
2015$27,500---$27,500
2014-$37,500--$27,500
Compensation and Service Providers

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$1,179,827
Program Service Revenue
$0
Investment Income
$2,182
Other Revenue
$0
All Other Contributions
$1,179,827
Change in Net Assets
$405,507
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$544,973
Total Fundraising Expense$325,758
Salaries, Compensation, and Employee Benefits$211,529
Grants and Similar Amounts Paid$20,000
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$140,759-$115,968$256,727
Other Salaries and Wages$105,558$41,787$19,402$166,747
All Other Expenses$1,557$75$25,806$27,438
Current Officers, Directors, Trustees, and Key Employees$10,966$8,508$2,350$21,824
Other Expenses$20,556$1,630$29,703$20,556
Occupancy$12,548$5,402$2,353$20,303
Grants to Domestic Orgs$20,000--$20,000
Fees for Services Accounting-$13,644-$13,644
Payroll Taxes$8,406$3,618$1,576$13,600
Other Employee Benefits$5,808$2,361$1,189$9,358
Insurance$708$4,169$119$4,996
Conferences and Meetings$3,500--$3,500
Depreciation Depletion$3,000--$3,000
Travel$1,750--$1,750
Fees for Service Investment Mgmnt Fees-$421-$421
Total Functional Expenses$369,129$81,615$325,758$776,502
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Napa Valley Community FdnNapa, CA501(c)(3)Disaster relief$20,000
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
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, 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
Steven Moulds
Title
President
Signed
2018-10-15
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
15

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 WorkshopThe 2-day comprehensive program included sessions on weed, insect, and virus identification, workplace safety, characteristics of wine grapes, becoming a dynamic team member, financial planning for the future, and more. Attendance at this year's event totaled 100. 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 93. 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. Attendees totaled 35. OTHER PROGRAM SERVICES 7: Napa County Pruning ContestThe 15th Annual Napa County Pruning Contest showcased the industry's best vineyard workers in a competition highlighting the art, skill, and speed of pruning Napa Valley vineyards. 88 attendees participated. OTHER PROGRAM SERVICES 8: Disaster ReliefThe organization donated funds to the Napa Valley Community Foundation to aid victims of the October 2017 wildfires that destroyed homes, commercial buildings and forest areas.

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.

Part X : FIN48 Footnote

Generally Accepted Accounting Principles provide accounting and disclosure guidance about positions taken by an organization in its tax returns that might be uncertain. Management has considered its tax positions and believes that all of the positions taken by the Napa Valley Farmworker Foundation in its federal and state tax exempt organizations tax returns are more likely than not to be sustained upon examination. The Napa Valley Farmworker Foundation returns are subject to examination by federal and state taxing authorities. Tax years still open to examination extend back to 2014 for Federal and California purposes.

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IRS990/PrincipalOfficerNm0Jennifer Putnam
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IRS990/ProgSrvcAccomActy2Grp/Desc0Dia de la FamiliaThe fifth annual Dia de la Familia brought together over 2,000 families and almost 60 community organizations and educational institutions for a day filled with food, music, education, and family activities.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Napa County Pruning ContestThe 15th Annual Napa County Pruning Contest showcased the industry's best vineyard workers in a competition highlighting the art, skill, and speed of pruning Napa Valley vineyards. 88 attendees participated.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Temporarily restricted net assets are being held to fund scholarships for deserving college students.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Generally Accepted Accounting Principles provide accounting and disclosure guidance about positions taken by an organization in its tax returns that might be uncertain. Management has considered its tax positions and believes that all of the positions taken by the Napa Valley Farmworker Foundation in its federal and state tax exempt organizations tax returns are more likely than not to be sustained upon examination. The Napa Valley Farmworker Foundation returns are subject to examination by federal and state taxing authorities. Tax years still open to examination extend back to 2014 for Federal and California purposes.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part V, Line 4: Intended uses of the endowment fund.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part X : FIN48 Footnote
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IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Napa Valley Community Fdn
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IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt03299 Claremont Way No 2
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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 WorkshopThe 2-day comprehensive program included sessions on weed, insect, and virus identification, workplace safety, characteristics of wine grapes, becoming a dynamic team member, financial planning for the future, and more. Attendance at this year's event totaled 100. 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 93. 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. Attendees totaled 35. OTHER PROGRAM SERVICES 7: Napa County Pruning ContestThe 15th Annual Napa County Pruning Contest showcased the industry's best vineyard workers in a competition highlighting the art, skill, and speed of pruning Napa Valley vineyards. 88 attendees participated. OTHER PROGRAM SERVICES 8: Disaster ReliefThe organization donated funds to the Napa Valley Community Foundation to aid victims of the October 2017 wildfires that destroyed homes, commercial buildings and forest areas.

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