Civic Intelligence

Equitable Food Initiative

990 • Fiscal year 2017 • EIN 47-3123271

Jan 01, 2017 to Dec 31, 2017 • Filed on Aug 20, 2018

1875 Connecticut Avenue NWWashington, DC 20009

(202) 730-6672

Siviq Scores

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

Liabilities / Assets

44th percentile

0.06x

Higher debt load relative to assets than 44% of similar nonprofits.

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

Liabilities / Revenue

42nd percentile

0.06x

Higher debt load relative to revenue than 42% of similar nonprofits.

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

Net Margin

75th percentile

17%

Higher net margin than 75% of similar nonprofits.

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

Top Officer Pay

80th percentile

$131,153

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 6.1% of source-year revenue.

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

Asset Growth

79th percentile

19%

Faster asset growth than 79% of similar nonprofits.

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

Revenue Growth

99th percentile

918%

Faster revenue growth than 99% of similar nonprofits.

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

Assets

Up

$2,320,233

Up $368,730 (+19%) from 2016

Net Assets

Up

$2,180,597

Up $365,314 (+20%) from 2016

Liabilities

Up

$139,636

Up $3,416 (+2.5%) from 2016

Revenue

Up

$2,149,444

Up $1,938,288 (+918%) from 2016

Expenses

Down

$1,784,131

Down $180,946 (-9.2%) from 2016

Net Income

Up

$365,313

Up $2,119,234 (+121%) from 2016

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2015: $3,788,598Liabilities 2015: $219,394Net Assets 2015: $3,569,2042015Assets 2016: $1,951,503Liabilities 2016: $136,220Net Assets 2016: $1,815,2832016Assets 2017: $2,320,233Liabilities 2017: $139,636Net Assets 2017: $2,180,5972017Assets 2018: $1,370,584Liabilities 2018: $161,637Net Assets 2018: $1,208,9472018Assets 2019: $1,412,554Liabilities 2019: $223,058Net Assets 2019: $1,189,4962019Assets 2020: $635,127Liabilities 2020: $357,889Net Assets 2020: $277,2382020Assets 2021: $1,026,682Liabilities 2021: $310,118Net Assets 2021: $716,5642021Assets 2022: $2,558,411Liabilities 2022: $382,186Net Assets 2022: $2,176,2252022Assets 2023: $2,199,470Liabilities 2023: $1,115,465Net Assets 2023: $1,084,0052023Assets 2024: $2,904,090Liabilities 2024: $952,628Net Assets 2024: $1,951,4622024

Highlighted filing

2017

Assets$2,320,233
Liabilities$139,636
Net Assets$2,180,597

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2015: $4,913,177Expenses 2015: $1,343,973Net Income 2015: $3,569,2042015Revenue 2016: $211,156Expenses 2016: $1,965,077Net Income 2016: -$1,753,9212016Revenue 2017: $2,149,444Expenses 2017: $1,784,131Net Income 2017: $365,3132017Revenue 2018: $1,096,933Expenses 2018: $2,096,757Net Income 2018: -$999,8242018Revenue 2019: $2,654,075Expenses 2019: $2,673,526Net Income 2019: -$19,4512019Revenue 2020: $1,625,879Expenses 2020: $2,538,137Net Income 2020: -$912,2582020Revenue 2021: $3,350,552Expenses 2021: $2,911,226Net Income 2021: $439,3262021Revenue 2022: $4,844,254Expenses 2022: $3,384,592Net Income 2022: $1,459,6622022Revenue 2023: $2,510,441Expenses 2023: $3,602,661Net Income 2023: -$1,092,2202023Revenue 2024: $4,320,811Expenses 2024: $3,453,354Net Income 2024: $867,4572024

Highlighted filing

2017

Revenue$2,149,444
Expenses$1,784,131
Net Income$365,313
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Aug 20, 2018
Return Version
2017v2.2
Gross Receipts
$2,149,444
Mission and Program Overview

Mission

To improve the safety, ethics and quality of the food production process for the benefit of workers, businesses, consumers and communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$334,032$1,988,346▲ $1,654,314
Cash and Non-Interest-Bearing Accounts$1,602,142$313,913▼ $1,288,229
Prepaid Expenses and Deferred Charges$6,954$9,599▲ $2,645
Total Assets$1,951,503$2,320,233▲ $368,730
Other Assets Total$8,375$8,375→ $0
Liabilities
Accounts Payable and Accrued Expenses$136,220$132,040▼ $4,180
Deferred Revenue-$7,596-
Total Liabilities$136,220$139,636▲ $3,416
Net Assets / Fund Balance
Temporarily Rstr Net Assets$1,541,523$1,929,705▲ $388,182
Unrestricted Net Assets$273,760$250,892▼ $22,868
Total Net Assets Fund Balance$1,815,283$2,180,597▲ $365,314
Total Liabilities and Net Assets / Fund Balance$1,951,503$2,320,233▲ $368,730
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Peter ODriscollExecutive DirectorFT$108,153$23,000$131,153

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,933,205
Program Service Revenue
$214,360
Investment Income
$0
Other Revenue
$1,879
All Other Contributions
$1,933,205
Change in Net Assets
$365,313

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,149,444
Revenue Not Reported on Form 990
$82,253
Total Revenue per Audited Statements
$2,231,697
Total Revenue per Form 990
$2,149,444
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,098,268
Other Expenses$685,863
Total Fundraising Expense$75,674
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$616,864$128,930$35,009$780,803
Fees for Services Other$181,719$4,793$4,816$191,328
Travel$170,304$3,948$13,088$187,340
Other Employee Benefits$106,004$22,268$6,115$134,387
Current Officers, Directors, Trustees, and Key Employees$84,359$18,386$5,408$108,153
Conferences and Meetings$87,170$9,105$2,275$98,550
Payroll Taxes$59,101$12,415$3,409$74,925
Fees for Services Accounting$51,127$12,084$3,318$66,529
Other Expenses$35,626$303$399$35,929
Insurance$20,132$4,229$1,161$25,522
Office Expenses$10,397$2,297$260$12,954
Occupancy$9,153$2,018$416$11,587
Information Technology$2,874$5,074-$7,948
Total Functional Expenses$1,469,320$239,137$75,674$1,784,131

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,866,383
Expenses per Audited Statements$1,784,131
Total Expenses per Form 990$1,784,131
Expenses Not Reported on Form 990$82,252
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
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 governing body review Part VI line 11

The 990 is distributed to the entire board for review and approval prior to filing.

Conflict of interest policy compliance Part VI line 12C

EFI board members and staff review the conflict of interest policy at each annual board and staff retreat.

CEO executive director top management comp Part VI line 15A

EFI commissioned a comparative study which served as the basis for establishing salary bands for all staff positions. The policy was approved by the full board, after which the executive director was tasked with negotiating staff salaries while the chair and vice-chair negotiated the executive directors salary.

Other officer or key employee compensation Part VI line 15B

EFI commissioned a comparative study which served as the basis for establishing salary bands for all staff positions. The policy was approved by the full board, after which the executive director was tasked with negotiating staff salaries while the chair and vice-chair negotiated the executive directors salary.

Governing documents etc available to public Part VI line 19

The annual report will be posted online. The 990 will be available to the public through Guidestar or by request. The other documents are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Equitable Food Initiative
EIN
47-3123271
Address
1875 Connecticut Avenue NW, Washington, DC 20009

Signing Officer

Name
Peter ODriscoll
Title
Executive Direc
Phone
2027306672
Signed
2018-08-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Peter ODriscoll
Formed
2015
Legal Domicile
CA
Voting Board Members
14
Independent Board Members
14
Employees
9

Preparer

Firm
Abercrombie and Associates LLC
Address
8609 Second Avenue 507B, Silver Spring, MD 20910
Preparer
Tim Abercrombie
Phone
3015855050
Supplemental Narrative

Additional Explanations

List of other fees for services expenses Part IX line 11G

Trainers: 101,024 programCertification/Verification Consultants: 14,000 programMarketing & Communications Consultants: 76,304 program

Financial Statement Notes

Footnote for uncertain tax position under FIN 48 (Part X)

Uncertain tax positionsThe Financial Accounting Standards Board (FASB) has released FASB ASC 740-10, Income Taxes, that provides guidance for reporting uncertainty in income taxes. For the year ended December 31, 2017, EFI has documented its consideration of FASB ASC 740-10 and determined that no material uncertain tax positions qualify for either recognition or disclosure in the financial statements. The Federal Form 990, Return of Organization Exempt from Income Tax, is subject to examination by the Internal Revenue Service generally for three years after it is filed. Tax year ending December 31, 2016 and 2015 remain open with both Federal and state taxing authorities.

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IRS990/InsuranceGrp/ManagementAndGeneralAmt04229
IRS990/InsuranceGrp/ProgramServicesAmt020132
IRS990/InsuranceGrp/TotalAmt025522
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt021
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0To improve the safety, ethics and quality of the food production process for the benefit of workers, businesses, consumers and communities.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01815283
IRS990/NetAssetsOrFundBalancesEOYAmt02180597
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt0416
IRS990/OccupancyGrp/ManagementAndGeneralAmt02018
IRS990/OccupancyGrp/ProgramServicesAmt09153
IRS990/OccupancyGrp/TotalAmt011587
IRS990/OfficeExpensesGrp/FundraisingAmt0260
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02297
IRS990/OfficeExpensesGrp/ProgramServicesAmt010397
IRS990/OfficeExpensesGrp/TotalAmt012954
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt08375
IRS990/OtherAssetsTotalGrp/EOYAmt08375
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt06115
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt022268
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0106004
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0134387
IRS990/OtherExpensesGrp/Desc0Memberships subscriptions
IRS990/OtherExpensesGrp/Desc1Bad debt
IRS990/OtherExpensesGrp/Desc2Printing
IRS990/OtherExpensesGrp/FundraisingAmt0399
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt013287
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1303
IRS990/OtherExpensesGrp/ProgramServicesAmt019740
IRS990/OtherExpensesGrp/ProgramServicesAmt114750
IRS990/OtherExpensesGrp/ProgramServicesAmt235626
IRS990/OtherExpensesGrp/TotalAmt033426
IRS990/OtherExpensesGrp/TotalAmt114750
IRS990/OtherExpensesGrp/TotalAmt235929
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0Miscellaneous Incom
IRS990/OtherRevenueMiscGrp/ExclusionAmt01879
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01879
IRS990/OtherRevenueTotalAmt01879
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt035009
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0128930
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0616864
IRS990/OtherSalariesAndWagesGrp/TotalAmt0780803
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt03409
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt012415
IRS990/PayrollTaxesGrp/ProgramServicesAmt059101
IRS990/PayrollTaxesGrp/TotalAmt074925
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0334032
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt01988346
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt06954
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt09599
IRS990/PrincipalOfficerNm0Peter ODriscoll
IRS990/PriorPeriodAdjustmentsAmt01
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0Program income- Grower
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0214360
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0214360
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt0935006
IRS990/PYOtherRevenueAmt03656
IRS990/PYProgramServiceRevenueAmt0207500
IRS990/PYRevenuesLessExpensesAmt0-1753921
IRS990/PYSalariesCompEmpBnftPaidAmt01030071
IRS990/PYTotalExpensesAmt01965077
IRS990/PYTotalRevenueAmt0211156
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0365313
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0214360
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01933205
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt04860177
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt06793382
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0474860
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportTotal170Amt0886065
IRS990ScheduleA/SubstantialContributorsTotAmt05907317
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01933205
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt04860177
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt06793382
IRS990ScheduleA/TotalSupportAmt06793382
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt082253
IRS990ScheduleD/DonatedServicesUseFcltsAmt082252
IRS990ScheduleD/ExpensesNotReportedAmt082252
IRS990ScheduleD/ExpensesSubtotalAmt01784131
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt082253
IRS990ScheduleD/RevenueSubtotalAmt02149444
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Uncertain tax positionsThe Financial Accounting Standards Board (FASB) has released FASB ASC 740-10, Income Taxes, that provides guidance for reporting uncertainty in income taxes. For the year ended December 31, 2017, EFI has documented its consideration of FASB ASC 740-10 and determined that no material uncertain tax positions qualify for either recognition or disclosure in the financial statements. The Federal Form 990, Return of Organization Exempt from Income Tax, is subject to examination by the Internal Revenue Service generally for three years after it is filed. Tax year ending December 31, 2016 and 2015 remain open with both Federal and state taxing authorities.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Footnote for uncertain tax position under FIN 48 (Part X)
IRS990ScheduleD/TotalExpensesPerForm990Amt01784131
IRS990ScheduleD/TotalRevenuePerForm990Amt02149444
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02231697
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01866383
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The 990 is distributed to the entire board for review and approval prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EFI board members and staff review the conflict of interest policy at each annual board and staff retreat.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EFI commissioned a comparative study which served as the basis for establishing salary bands for all staff positions. The policy was approved by the full board, after which the executive director was tasked with negotiating staff salaries while the chair and vice-chair negotiated the executive directors salary.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EFI commissioned a comparative study which served as the basis for establishing salary bands for all staff positions. The policy was approved by the full board, after which the executive director was tasked with negotiating staff salaries while the chair and vice-chair negotiated the executive directors salary.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The annual report will be posted online. The 990 will be available to the public through Guidestar or by request. The other documents are available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Trainers: 101,024 programCertification/Verification Consultants: 14,000 programMarketing & Communications Consultants: 76,304 program
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5List of other fees for services expenses Part IX line 11g
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/StatesWhereCopyOfReturnIsFldCd1DC
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt01541523
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt01929705
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01951503
IRS990/TotalAssetsEOYAmt02320233
IRS990/TotalAssetsGrp/BOYAmt01951503
IRS990/TotalAssetsGrp/EOYAmt02320233
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01933205
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt075674
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0239137
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01469320
IRS990/TotalFunctionalExpensesGrp/TotalAmt01784131
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0136220
IRS990/TotalLiabilitiesEOYAmt0139636
IRS990/TotalLiabilitiesGrp/BOYAmt0136220
IRS990/TotalLiabilitiesGrp/EOYAmt0139636
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01815283

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