Civic Intelligence

Integrative Development Initiative

990 • Fiscal year 2023 • EIN 47-4821127

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 16, 2024

318 East Alvarado StreetPomona, CA 91767

(909) 521-0129

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.14x

Higher debt load relative to assets than 82% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

81st percentile

0.08x

Higher debt load relative to revenue than 81% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

67th percentile

14%

Higher net margin than 67% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

79th percentile

$2,581

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 1.3% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

80th percentile

34%

Faster asset growth than 80% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

45th percentile

0.8%

Faster revenue growth than 45% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Up

$117,490

Up $29,519 (+34%) from 2022

Net Assets

Up

$101,297

Up $29,400 (+41%) from 2022

Liabilities

Up

$16,193

Up $119 (+0.7%) from 2022

Revenue

Up

$205,875

Up $1,639 (+0.8%) from 2022

Expenses

Up

$176,475

Up $32,151 (+22%) from 2022

Net Income

Down

$29,400

Down $30,512 (-51%) from 2022

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2022: $87,971Liabilities 2022: $16,074Net Assets 2022: $71,8972022Assets 2023: $117,490Liabilities 2023: $16,193Net Assets 2023: $101,2972023

Highlighted filing

2023

Assets$117,490
Liabilities$16,193
Net Assets$101,297

Operations Trend

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

$300K$200K$100K$0Revenue 2022: $204,236Expenses 2022: $144,324Net Income 2022: $59,9122022Revenue 2023: $205,875Expenses 2023: $176,475Net Income 2023: $29,4002023

Highlighted filing

2023

Revenue$205,875
Expenses$176,475
Net Income$29,400
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 16, 2024
Return Version
2023v5.0
Gross Receipts
$205,875
Mission and Program Overview

Mission

IDI provides access to resources, services & education that holistically promote healthy, equitable, and sustainable development for people, communities, and our planet. IDI's most active initiatives the ECOFARM initiative, Pomona Community Farmer Alliance (PCFA) and Food Cycle Collective (FCC) center actively building and supporting ecological food systems & healthy community relationships through activities such as community scale composting, farming & food distribution, nutrition education, and community building.

IDI provides access to resources, services & education that holistically promote healthy, equitable, and sustainable development for people, communities, and our planet. IDI's most active initiatives ECOFARM, PCFA and FCC center building ecological food systems & healthy community relationships.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$12,401$72,223▲ $59,822
Cash and Non-Interest-Bearing Accounts$60,570$30,267▼ $30,303
Inventories for Sale or Use$15,000$15,000→ $0
Savings and Temporary Cash Investments$0--
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--
Investments in Publicly Traded Securities$0--
Land, Buildings, and Equipment, Net$0--
Intangible Assets$0--
Loans From Officers Directors$0--
Prepaid Expenses and Deferred Charges$0--
Total Assets$87,971$117,490▲ $29,519
Other Assets Total$0--
Liabilities
Accounts Payable and Accrued Expenses$16,074$16,193▲ $119
Grants Payable$0--
Mortgage Notes Payable Secured by Investment Property$0--
Unsecured Notes Loans Payable$0--
Other Liabilities$0--
Deferred Revenue$0--
Escrow Account Liability$0--
Tax Exempt Bond Liabilities$0--
Total Liabilities$16,074$16,193▲ $119
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$71,197$100,597▲ $29,400
Net Assets With Donor Restrictions$700$700→ $0
Total Net Assets Fund Balance$71,897$101,297▲ $29,400
Total Liabilities and Net Assets / Fund Balance$87,971$117,490▲ $29,519
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Andrew Felix2023 CFO & Food Cycle Collective Co-coordinatorPT$2,581$2,581

Board Members and Trustees

NameTitle
Elinor CrescenziBoard Chair & Multiple Initiatives Co-coordinator
Lynn FangBoard Secretary & ECOFARM Co-coordinator
Revenue and Support

Revenue Composition

Contributions and Grants
$2,206
Program Service Revenue
$174,390
Investment Income
$0
Other Revenue
$29,279
All Other Contributions
$2,206
Change in Net Assets
$29,400
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$134,305
Salaries, Compensation, and Employee Benefits$42,170
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$25,023$5,328-$30,351
Travel$10,619$1,624-$12,243
Fees for Services Other$9,816$595-$10,411
Payroll Taxes$6,778$3,034-$9,812
Other Expenses$1,445$1,543-$2,988
Insurance$0$2,159-$2,159
Current Officers, Directors, Trustees, and Key Employees$2,007--$2,007
Total Functional Expenses$131,080$45,395$0$176,475
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
Loans from Officers, Directors, Trustees, and Key Employees$0--
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
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Part VI, Line 11B

Part VI 11b -- The complete form was emailed to all members of our governing body (our board of stewards) prior to filing the return. Our board reviews financial documents at our regularly scheduled board meetings, this includes going over our accounting & submissions.

Part VI, Line 19

Part VI 19 -- We make documents that are open to public inspection available upon request. Recently, we have received requests to view filed 990s and governing documents, such as bylaws and articles of incorporation from a variety of institutional partners. These requests have been primarily in conjunction with establishing a relationship with the partner, such as when opening a bank account, obtaining a business license, and applying for funding (e.g. national conservation funding, state grant funding, etc.).

Part VI, Line 8B

Part VI 8b -- We answered "no", because we did not have any committees with authority to act on behalf of the governing body in 2023.

Filing and Contact Details

Filer

Filer Name
Integrative Development Initiative
EIN
47-4821127
Phone
9095210129
Address
318 East Alvarado Street, Pomona, CA 91767

Signing Officer

Name
Elinor Crescenzi
Title
Board Chair
Phone
9095210129
Signed
2024-11-16

Organization Details

Principal Officer
Elinor Crescenzi
Formed
2015
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
2
Employees
10
Volunteers
200
Supplemental Narrative

Additional Explanations

Part V, Line 7G

Part V 7g & 7h -- We left these items blank because we did not receive contributions of the kinds mentioned in these questions. In the previous year, we marked no because we wanted to indicate we did not receive these kinds of contributions. We found the question to be a bit confusing, because the question starts with and if statement, but doesnt allow you to indicate yes or no to the proposition in the if statement, before asking another yes or no question. (Breaking this into two questions, where the second question is answered only if the answer to the first question is yes seems to be the more common way that this seems to be handled on the forms).

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/MissionDesc0IDI provides access to resources, services & education that holistically promote healthy, equitable, and sustainable development for people, communities, and our planet. IDI's most active initiatives the ECOFARM initiative, Pomona Community Farmer Alliance (PCFA) and Food Cycle Collective (FCC) center actively building and supporting ecological food systems & healthy community relationships through activities such as community scale composting, farming & food distribution, nutrition education, and community building.
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IRS990/ProgSrvcAccomActy2Grp/Desc0The Pomona Community Farmer Alliance (PCFA) offered 50 weeks of community programming through the Pomona community market which is a collaborative between community volunteers and local and regional farmers oriented towards bringing higher quality foods into low-income communities through intentionality and relationships (as opposed to conventional market mechanisms, which we have observed do not work to bring high quality food into underserved communities). We supported 10+ local and regional farmers to distribute their organic and chemical free fresh foods directly to low income and underserved community members in Pomona. As a result of our efforts we have been able to create access at our local farmers market to a greater diversity and higher quality of food, grown using regenerative & ecological methods, including pasture raised meats, chemical free mushrooms, heirloom beans & grains, organic almonds, olives/oils, fruits, and seasonal hyper-locally grown vegetables, with these items selling 30-80% of their typical retail costs. We also supported a food access booth distributing produce at no cost as well as supported weekly food security bag deliveries to vulnerable community members, such as those with disabilities and significant health challenges, elderly individuals & limited support networks. In 2023, our food access programming continued to reach over 1000 people with approximately 250 individuals receiving food each week through the PCFA's community market programming.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Food Cycle Collective is a collaborative initiative rooted in Pomona that centers composting, bikes, food, and community-building. We come together as a collective to care for the earth and the people on it. This takes many forms. Our group collaborates weekly to collect food scraps from local restaurants, cafes, food pantries, and grocery stores and deliver them to local gardens where we help compost these materials into healthy soil (to grow more healthy food locally). In addition, we host a food scrap drop off at the PCFA's community market and rescue unsold food to prepare into a hot meal which we deliver--along with other needed supplies such as snacks, drinks, hygiene items, harm reduction supplies, and clothing--to about 60 people living in the streets every week. In 2023, we supported 14 local businesses, 10 gardens, and diverted 500,000+ lbs of food scraps through local composting. We also served 3000+ hot meals to people living in the streets, offered 50+ group rides through the community, and hosted 50+ hands-on community composting workshops. Beyond this, we also supported knowledge sharing through tours & demos for several national community composting workshops and offered additional support to community members living in the street such as employment, emergency housing, court accompaniment, hospital transportation, and rehab visitation.
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01000
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0932
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01000
IRS990ScheduleA/Total509Grp/TotalAmt0413916
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IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Part V 7g & 7h -- We left these items blank because we did not receive contributions of the kinds mentioned in these questions. In the previous year, we marked no because we wanted to indicate we did not receive these kinds of contributions. We found the question to be a bit confusing, because the question starts with and if statement, but doesnt allow you to indicate yes or no to the proposition in the if statement, before asking another yes or no question. (Breaking this into two questions, where the second question is answered only if the answer to the first question is yes seems to be the more common way that this seems to be handled on the forms).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Part VI 11b -- The complete form was emailed to all members of our governing body (our board of stewards) prior to filing the return. Our board reviews financial documents at our regularly scheduled board meetings, this includes going over our accounting & submissions.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Part VI 19 -- We make documents that are open to public inspection available upon request. Recently, we have received requests to view filed 990s and governing documents, such as bylaws and articles of incorporation from a variety of institutional partners. These requests have been primarily in conjunction with establishing a relationship with the partner, such as when opening a bank account, obtaining a business license, and applying for funding (e.g. national conservation funding, state grant funding, etc.).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Part VI 8b -- We answered "no", because we did not have any committees with authority to act on behalf of the governing body in 2023.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part V, Line 7g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Part VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Part VI, Line 8b
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IRS990/USAddress/AddressLine1Txt0318 E Alvarado Street
IRS990/USAddress/CityNm0Pomona
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd091767
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ReasonableCauseExplanation/ExplanationTxt0We requested an extension in order to complete some involved data entry related to our transportation mileage. Unfortunately, our final accounting was delayed due to a significant data loss by one of our staff, which ultimately prevented them from reconciling their mileage for reimbursement. This staff made a good faith effort to recover the data, engaging in a variety of hardware, software, and support center solutions. Unfortunately, although all these solutions were tried, the digital platform where the location data was stored (google maps timeline) was not able to explain why the data was lost or unable to be recovered. The process of attempting data recovery lasted many months and the platform provided a final determination of loss, during the second week of November. At which point we promptly finalized our accounting for the tax year and completed our forms for an on-time submission on November 15. Our submission, is ultimately a few hours late because, the person preparing our forms for submission, received a crisis call from a community member, who was suicidal and engaged in an active suicide attempt. She and another board member were able to locate the community member in crisis, fully interrupt the suicidal action, connect with and bring the community member into a safe space for the night. This was a very unexpected event, which did require several hours to resolve. We hope the IRS will agree with us that caring for someone in this kind of acute need is a reasonable cause for a form submission a few hours behind schedule!
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Elinor Crescenzi
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Board Chair
ReturnHeader/BusinessOfficerGrp/PhoneNum09095210129
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0INTEGRATIVE DEVELOPMENT INITIATIVE
ReturnHeader/Filer/BusinessNameControlTxt0INTE
ReturnHeader/Filer/EIN0474821127
ReturnHeader/Filer/PhoneNum09095210129
ReturnHeader/Filer/USAddress/AddressLine1Txt0318 East Alvarado Street
ReturnHeader/Filer/USAddress/CityNm0Pomona
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd091767
ReturnHeader/ReturnTs02024-11-16T13:02:55Z
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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