Civic Intelligence

Wilderness Torah

990 • Fiscal year 2018 • EIN 45-4437061

Jan 01, 2018 to Dec 31, 2018 • Filed on Aug 12, 2019

2222 Harold WayBerkeley, CA 94704

(510) 926-4648

Siviq Scores

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

Liabilities / Assets

77th percentile

0.28x

Higher debt load relative to assets than 77% of similar nonprofits.

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

Liabilities / Revenue

75th percentile

0.20x

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

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

Net Margin

23rd percentile

-8.5%

Higher net margin than 23% of similar nonprofits.

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

Top Officer Pay

86th percentile

$92,711

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 13.7% of source-year revenue.

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

Asset Growth

15th percentile

-12%

Faster asset growth than 15% of similar nonprofits.

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

Revenue Growth

12th percentile

-27%

Faster revenue growth than 12% of similar nonprofits.

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

Assets

Down

$486,213

Down $64,418 (-12%) from 2017

Net Assets

Down

$350,402

Down $57,684 (-14%) from 2017

Liabilities

Down

$135,811

Down $6,734 (-4.7%) from 2017

Revenue

Down

$676,892

Down $255,385 (-27%) from 2017

Expenses

Down

$734,576

Down $97,363 (-12%) from 2017

Net Income

Down

-$57,684

Down $158,022 (-157%) from 2017

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $0Liabilities 2011: $02011Assets 2012: $79,299Liabilities 2012: $28,068Net Assets 2012: $51,2312012Assets 2013: $164,899Liabilities 2013: $44,005Net Assets 2013: $120,8942013Assets 2014: $220,441Liabilities 2014: $107,906Net Assets 2014: $112,5352014Assets 2015: $430,795Liabilities 2015: $118,023Net Assets 2015: $312,7722015Assets 2016: $425,517Liabilities 2016: $117,769Net Assets 2016: $307,7482016Assets 2017: $550,631Liabilities 2017: $142,545Net Assets 2017: $408,0862017Assets 2018: $486,213Liabilities 2018: $135,811Net Assets 2018: $350,4022018Assets 2019: $761,637Liabilities 2019: $108,730Net Assets 2019: $652,9072019Assets 2020: $477,056Liabilities 2020: $163,875Net Assets 2020: $313,1812020Assets 2021: $676,426Liabilities 2021: $121,207Net Assets 2021: $555,2192021Assets 2022: $361,959Liabilities 2022: $76,762Net Assets 2022: $285,1972022Assets 2023: $255,612Liabilities 2023: $130,489Net Assets 2023: $125,1232023Assets 2024: $118,848Liabilities 2024: $9,952Net Assets 2024: $108,8962024

Highlighted filing

2018

Assets$486,213
Liabilities$135,811
Net Assets$350,402

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $0Expenses 2011: $0Net Income 2011: $02011Revenue 2012: $368,399Expenses 2012: $429,088Net Income 2012: -$60,6892012Revenue 2013: $553,905Expenses 2013: $484,242Net Income 2013: $69,6632013Revenue 2014: $503,750Expenses 2014: $512,109Net Income 2014: -$8,3592014Revenue 2015: $791,400Expenses 2015: $591,163Net Income 2015: $200,2372015Revenue 2016: $722,542Expenses 2016: $727,566Net Income 2016: -$5,0242016Revenue 2017: $932,277Expenses 2017: $831,939Net Income 2017: $100,3382017Revenue 2018: $676,892Expenses 2018: $734,576Net Income 2018: -$57,6842018Revenue 2019: $1,273,568Expenses 2019: $971,053Net Income 2019: $302,5152019Revenue 2020: $514,669Expenses 2020: $855,806Net Income 2020: -$341,1372020Revenue 2021: $1,308,172Expenses 2021: $1,067,627Net Income 2021: $240,5452021Revenue 2022: $996,916Expenses 2022: $1,265,708Net Income 2022: -$268,7922022Revenue 2023: $1,008,605Expenses 2023: $1,170,302Net Income 2023: -$161,6972023Revenue 2024: $598,285Expenses 2024: $733,872Net Income 2024: -$135,5872024

Highlighted filing

2018

Revenue$676,892
Expenses$734,576
Net Income-$57,684
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Aug 12, 2019
Return Version
2018v3.1
Gross Receipts
$676,892
Mission and Program Overview

Mission

Our programs cultivate understanding of Judaisms earth-based roots, inspire appreciation for Creation, and offer skills that empower participants to engage in Tikkun Olam (healing the world) by living sustainably in the modern world.

Wilderness Torahs mission is to awaken and celebrate the earth-based traditions of Judaism to nourish the connections between self, community, earth and Spirit.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$295,435$320,019▲ $24,584
Accounts Receivable$236,707$147,174▼ $89,533
Prepaid Expenses and Deferred Charges$13,789$16,445▲ $2,656
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$550,631$486,213▼ $64,418
Other Assets Total$4,700$2,575▼ $2,125
Liabilities
Deferred Revenue$92,129$123,523▲ $31,394
Other Liabilities$45,771$8,082▼ $37,689
Accounts Payable and Accrued Expenses$4,645$4,206▼ $439
Total Liabilities$142,545$135,811▼ $6,734
Net Assets / Fund Balance
Unrestricted Net Assets$155,986$185,552▲ $29,566
Temporarily Rstr Net Assets$252,100$164,850▼ $87,250
Total Net Assets Fund Balance$408,086$350,402▼ $57,684
Total Liabilities and Net Assets / Fund Balance$550,631$486,213▼ $64,418
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Nancy ShawManaging DirectorFT$92,711-$92,711
Kevin GoldenFounding DirectorFT$79,055$6,357$85,412

Board Members and Trustees

NameTitle
Brian WilliamsPresident
Leah Katz AhmadiVice President
Adam CummingsDirector
Ellie SchindelmanDirector
Julie WolkDirector
Simcha SchwartzDirector
Jared GellertTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$433,386
Program Service Revenue
$243,380
Investment Income
$86
Other Revenue
$40
All Other Contributions
$433,386
Change in Net Assets
$-57,684
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$423,075
Other Expenses$297,001
Total Fundraising Expense$112,302
Professional Fundraising Fees$14,500
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$154,997$21,197$13,997$190,191
Current Officers, Directors, Trustees, and Key Employees$83,332$35,806$52,628$171,766
Occupancy$30,902$7,537$8,411$46,850
Fees for Services Other$20,363$10,070$5,275$35,708
Other Employee Benefits$20,892$5,334$5,967$32,193
Payroll Taxes$19,284$4,521$5,120$28,925
Fees for Services Accounting-$18,449-$18,449
Fees for Services Professional Fundraising--$14,500$14,500
Insurance$2,913$769$862$4,544
Office Expenses$2,621$669$753$4,043
Information Technology$1,693$456$543$2,692
All Other Expenses$436$646$1,554$2,636
Other Expenses$1,410$834$-178$2,066
Conferences and Meetings$799$80$1,085$1,964
Advertising$520$121$138$779
Total Functional Expenses$513,811$108,463$112,302$734,576
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$14,500
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Expenses$8,081
Rounding$1
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
Yes
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

Form 990 is prepared by an outside tax professional. The form is then reviewed bythe organization's management and at least one member of the board of directors. This group of individuals then discusses the contents of the return with the outside tax professional. After a full review (with modifications where necessary), the final version of the tax return is provided to all members of the organization's voting body. A representative of management or the board authorizes the final form 990 which is then e-filed with the internal revenue service.

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

Members of the board of directors review all potential conflicts of interest at least annually. The executive director and all board members are required to disclose (in writing) potential conflicts and any related party affiliations. Loans between the organization and members of management and the board are strictly prohibited. The organization seeks full transparency on all relationships. Any potential conflicts (in fact or appearance) are discussed openly and resolved in accordance with the organization's policies and procedures.

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

Members of the board of directors review the compensation of all high-level personnel annually in accordance with irs rules and regulations. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries. Every effort is made to ensure that the process is thorough and transparent in accordance with irs guidelines and the organization's policies and procedures.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

Compensation of other personnel and key employees is reviewed at least annually by members of management. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries and all related benefits. All decisions are then documented in personnel files.

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

All of the organization's governing documents, financial statements and other legalfilings are maintained in a secure environment and held available for inspection bytax authorities and the general public. Tax returns are posted annually towww.guidestar.org (where they are available for viewing as electronic copies) and are also available for a physical inspection at the organization's office in berkeley, california.

Filing and Contact Details

Filer

Filer Name
Wilderness Torah
EIN
45-4437061
Phone
5109264648
Address
2222 Harold Way, Berkeley, CA 94704

Signing Officer

Name
Kevin Golden
Title
Executive Director
Phone
5109264648
Signed
2019-08-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brian Williams
Formed
2011
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
10
Volunteers
10

Preparer

Firm
Regalia & Associates CPAs
Address
103 Town Country Dr Ste K, Danville, CA 94526
Preparer
Douglas W Regalia
Phone
9253140390
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IRS990/MissionDesc0Our programs cultivate understanding of Judaisms earth-based roots, inspire appreciation for Creation, and offer skills that empower participants to engage in Tikkun Olam (healing the world) by living sustainably in the modern world.
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IRS990/OtherExpensesGrp/Desc1Online Tools
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt016445
IRS990/PrincipalOfficerNm0Brian Williams
IRS990/ProfessionalFundraisingInd0false
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IRS990/ProgSrvcAccomActy2Grp/Desc0Our VisionThe modern yearning to connect is not going away; rather its becoming increasingly apparent to Jews everywhere. To heed this call, our vision is to build a thriving Bay Area center for earth-based Judaism that reconnects our community to nature all year round, providing a hub for our community programs, a permaculture village, and a training ground to bring Wilderness Torah programs across the Jewish world.
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IRS990/PYOtherRevenueAmt0647
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IRS990/ReconcilationRevenueExpnssAmt0-57684
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt010
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt03
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS PREPARED BY AN OUTSIDE TAX PROFESSIONAL. THE FORM IS THEN REVIEWED BYTHE ORGANIZATION'S MANAGEMENT AND AT LEAST ONE MEMBER OF THE BOARD OF DIRECTORS. THIS GROUP OF INDIVIDUALS THEN DISCUSSES THE CONTENTS OF THE RETURN WITH THE OUTSIDE TAX PROFESSIONAL. AFTER A FULL REVIEW (WITH MODIFICATIONS WHERE NECESSARY), THE FINAL VERSION OF THE TAX RETURN IS PROVIDED TO ALL MEMBERS OF THE ORGANIZATION'S VOTING BODY. A REPRESENTATIVE OF MANAGEMENT OR THE BOARD AUTHORIZES THE FINAL FORM 990 WHICH IS THEN E-FILED WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS OF THE BOARD OF DIRECTORS REVIEW ALL POTENTIAL CONFLICTS OF INTEREST AT LEAST ANNUALLY. THE EXECUTIVE DIRECTOR AND ALL BOARD MEMBERS ARE REQUIRED TO DISCLOSE (IN WRITING) POTENTIAL CONFLICTS AND ANY RELATED PARTY AFFILIATIONS. LOANS BETWEEN THE ORGANIZATION AND MEMBERS OF MANAGEMENT AND THE BOARD ARE STRICTLY PROHIBITED. THE ORGANIZATION SEEKS FULL TRANSPARENCY ON ALL RELATIONSHIPS. ANY POTENTIAL CONFLICTS (IN FACT OR APPEARANCE) ARE DISCUSSED OPENLY AND RESOLVED IN ACCORDANCE WITH THE ORGANIZATION'S POLICIES AND PROCEDURES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS OF THE BOARD OF DIRECTORS REVIEW THE COMPENSATION OF ALL HIGH-LEVEL PERSONNEL ANNUALLY IN ACCORDANCE WITH IRS RULES AND REGULATIONS. EFFORTS ARE MADE TO SECURE COMPENSATION DATA FROM INDUSTRY SOURCES IN ORDER TO DETERMINE COMPETITIVENESS AND APPROPRIATENESS OF SALARIES. EVERY EFFORT IS MADE TO ENSURE THAT THE PROCESS IS THOROUGH AND TRANSPARENT IN ACCORDANCE WITH IRS GUIDELINES AND THE ORGANIZATION'S POLICIES AND PROCEDURES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION OF OTHER PERSONNEL AND KEY EMPLOYEES IS REVIEWED AT LEAST ANNUALLY BY MEMBERS OF MANAGEMENT. EFFORTS ARE MADE TO SECURE COMPENSATION DATA FROM INDUSTRY SOURCES IN ORDER TO DETERMINE COMPETITIVENESS AND APPROPRIATENESS OF SALARIES AND ALL RELATED BENEFITS. ALL DECISIONS ARE THEN DOCUMENTED IN PERSONNEL FILES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL OF THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND OTHER LEGALFILINGS ARE MAINTAINED IN A SECURE ENVIRONMENT AND HELD AVAILABLE FOR INSPECTION BYTAX AUTHORITIES AND THE GENERAL PUBLIC. TAX RETURNS ARE POSTED ANNUALLY TOWWW.GUIDESTAR.ORG (WHERE THEY ARE AVAILABLE FOR VIEWING AS ELECTRONIC COPIES) AND ARE ALSO AVAILABLE FOR A PHYSICAL INSPECTION AT THE ORGANIZATION'S OFFICE IN BERKELEY, CALIFORNIA.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/StatesWhereCopyOfReturnIsFldCd0CA
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.12$0.01$0.11$0.60$0.73$0.14
2023Detailed filing. Detailed filing data is available for this year.$0.26$0.13$0.13$1.01$1.17$0.16
2022Detailed filing. Detailed filing data is available for this year.$0.36$0.08$0.29$1.00$1.27$0.27
2021Detailed filing. Detailed filing data is available for this year.$0.68$0.12$0.56$1.31$1.07$0.24
2020Detailed filing. Detailed filing data is available for this year.$0.48$0.16$0.31$0.51$0.86$0.34
2019Detailed filing. Detailed filing data is available for this year.$0.76$0.11$0.65$1.27$0.97$0.30
2018Detailed filing. Detailed filing data is available for this year.$0.49$0.14$0.35$0.68$0.73$0.06
2017Detailed filing. Detailed filing data is available for this year.$0.55$0.14$0.41$0.93$0.83$0.10
2016Detailed filing. Detailed filing data is available for this year.$0.43$0.12$0.31$0.72$0.73$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.43$0.12$0.31$0.79$0.59$0.20
2014Detailed filing. Detailed filing data is available for this year.$0.22$0.11$0.11$0.50$0.51$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.16$0.04$0.12$0.55$0.48$0.07
2012Summary only. Only limited summary data is available for this year.$0.08$0.03$0.05$0.37$0.43$0.06
2011Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$0.00$0.00