Civic Intelligence

The Shepherds Table Inc.

990 • Fiscal year 2023 • EIN 52-1381738

Jan 01, 2023 to Dec 31, 2023 • Filed on Sep 25, 2024

8106 Georgia AveSilver Spring, MD 20910

(301) 585-6463

Siviq Scores

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

Liabilities / Assets

41st percentile

0.03x

Higher debt load relative to assets than 41% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

38th percentile

0.04x

Higher debt load relative to revenue than 38% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

14th percentile

-23%

Higher net margin than 14% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

84th percentile

$157,200

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 6.3% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

18th percentile

-6.1%

Faster asset growth than 18% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

36th percentile

-0.9%

Faster revenue growth than 36% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Down

$3,242,976

Down $209,759 (-6.1%) from 2022

Net Assets

Down

$3,145,067

Down $218,189 (-6.5%) from 2022

Liabilities

Up

$97,909

Up $8,430 (+9.4%) from 2022

Revenue

Down

$2,512,253

Down $22,155 (-0.9%) from 2022

Expenses

Up

$3,089,190

Up $204,571 (+7.1%) from 2022

Net Income

Down

-$576,937

Down $226,726 (-65%) from 2022

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $836,066Liabilities 2010: $18,670Net Assets 2010: $817,3962010Assets 2011: $1,141,616Liabilities 2011: $16,513Net Assets 2011: $1,125,1032011Assets 2012: $1,186,029Liabilities 2012: $19,753Net Assets 2012: $1,166,2762012Assets 2013: $1,145,579Liabilities 2013: $20,603Net Assets 2013: $1,124,9762013Assets 2014: $1,109,415Liabilities 2014: $31,982Net Assets 2014: $1,077,4332014Assets 2015: $1,072,797Liabilities 2015: $50,691Net Assets 2015: $1,022,1062015Assets 2016: $1,796,082Liabilities 2016: $72,065Net Assets 2016: $1,724,0172016Assets 2017: $1,733,058Liabilities 2017: $14,777Net Assets 2017: $1,718,2812017Assets 2018: $1,729,549Liabilities 2018: $21,125Net Assets 2018: $1,708,4242018Assets 2019: $2,147,286Liabilities 2019: $36,731Net Assets 2019: $2,110,5552019Assets 2020: $3,580,918Liabilities 2020: $59,005Net Assets 2020: $3,521,9132020Assets 2021: $4,190,924Liabilities 2021: $97,588Net Assets 2021: $4,093,3362021Assets 2022: $3,452,735Liabilities 2022: $89,479Net Assets 2022: $3,363,2562022Assets 2023: $3,242,976Liabilities 2023: $97,909Net Assets 2023: $3,145,0672023Assets 2024: $3,052,362Liabilities 2024: $118,033Net Assets 2024: $2,934,3292024

Highlighted filing

2023

Assets$3,242,976
Liabilities$97,909
Net Assets$3,145,067

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2010: $2,005,196Expenses 2010: $1,864,807Net Income 2010: $140,3892010Revenue 2011: $2,142,222Expenses 2011: $1,834,515Net Income 2011: $307,7072011Revenue 2012: $1,785,228Expenses 2012: $1,759,185Net Income 2012: $26,0432012Revenue 2013: $1,603,396Expenses 2013: $1,647,896Net Income 2013: -$44,5002013Revenue 2014: $1,890,766Expenses 2014: $1,920,380Net Income 2014: -$29,6142014Revenue 2015: $1,795,822Expenses 2015: $1,826,456Net Income 2015: -$30,6342015Revenue 2016: $2,415,459Expenses 2016: $1,756,776Net Income 2016: $658,6832016Revenue 2017: $2,013,060Expenses 2017: $2,075,667Net Income 2017: -$62,6072017Revenue 2018: $2,346,296Expenses 2018: $2,274,119Net Income 2018: $72,1772018Revenue 2019: $2,556,208Expenses 2019: $2,253,653Net Income 2019: $302,5552019Revenue 2020: $3,241,493Expenses 2020: $2,084,588Net Income 2020: $1,156,9052020Revenue 2021: $3,339,297Expenses 2021: $2,439,112Net Income 2021: $900,1852021Revenue 2022: $2,534,408Expenses 2022: $2,884,619Net Income 2022: -$350,2112022Revenue 2023: $2,512,253Expenses 2023: $3,089,190Net Income 2023: -$576,9372023Revenue 2024: $1,248,446Expenses 2024: $1,608,026Net Income 2024: -$359,5802024

Highlighted filing

2023

Revenue$2,512,253
Expenses$3,089,190
Net Income-$576,937
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Sep 25, 2024
Return Version
2023v5.1
Gross Receipts
$4,429,562
Mission and Program Overview

Mission

See Schedule O.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,331,742$2,506,348▲ $174,606
Cash and Non-Interest-Bearing Accounts$655,637$398,602▼ $257,035
Pledges and Grants Receivable$136,987$161,913▲ $24,926
Land, Buildings, and Equipment, Net$137,329$130,328▼ $7,001
Prepaid Expenses and Deferred Charges$29,136$33,047▲ $3,911
Savings and Temporary Cash Investments$159,904$12,738▼ $147,166
Total Assets$3,452,735$3,242,976▼ $209,759
Other Assets Total$2,000--
Liabilities
Accounts Payable and Accrued Expenses$89,479$97,909▲ $8,430
Total Liabilities$89,479$97,909▲ $8,430
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,320,233$3,080,998▼ $239,235
Net Assets With Donor Restrictions$43,023$64,069▲ $21,046
Total Net Assets Fund Balance$3,363,256$3,145,067▼ $218,189
Total Liabilities and Net Assets / Fund Balance$3,452,735$3,242,976▼ $209,759

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$130,328$110,362$240,690
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Manuel HidalgoExecutive DirectorFT$152,172$5,028$157,200
Haile GebregziabherExecutive DirectorFT$127,191$1,374$128,565
Daniella BurgosDirector - Development & COMFT$102,155$8,632$110,787
Revenue and Support

Revenue Composition

Contributions and Grants
$2,402,304
Program Service Revenue
$0
Investment Income
$-22,236
Other Revenue
$132,185
All Other Contributions
$1,917,994
Change in Net Assets
$-576,937

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Food Inventory206,141$348,378Lbs
Clothing and Household Goods-$167,355Fair Market Value (FMV)
Total Noncash Contributions206,141$515,733-

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,493,593
Revenue Not Reported on Financial Statements
$18,660
Revenue Not Reported on Form 990
$809,211
Total Revenue per Audited Statements
$3,302,804
Total Revenue per Form 990
$2,512,253
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,847,431
Other Expenses$1,241,759
Total Fundraising Expense$331,573
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$946,075$161,581$159,831$1,267,487
Current Officers, Directors, Trustees, and Key Employees$208,522$35,613$35,228$279,363
Other Employee Benefits$104,382$17,827$17,635$139,844
Payroll Taxes$98,362$16,799$16,618$131,779
Information Technology$51,768$5,382$53,395$110,545
Fees for Services Accounting-$81,595-$81,595
Office Expenses$38,447$7,240$19,262$64,949
Fees for Services Other$4,905$42,831-$47,736
Occupancy$33,822$1,327$1,542$36,691
Pension Plan Contributions$21,614$3,692$3,652$28,958
Depreciation Depletion$22,296$875$1,017$24,188
Insurance$16,489$2,464$2,828$21,781
Fees for Service Investment Mgmnt Fees-$18,660-$18,660
Conferences and Meetings$4,500$1,965$11,154$17,619
Advertising$3,415$77$7,445$10,937
Travel$4,507$27$176$4,710
Other Expenses$897$266$79$1,242
Total Functional Expenses$2,355,308$402,309$331,573$3,089,190

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,520,993
Total Expenses per Form 990$3,089,190
Expenses per Audited Statements$3,070,530
Expenses Not Reported on Form 990$450,463
Expenses Not Reported on Financial Statements$18,660
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$161,308
Fundraising Direct Expenses$29,123
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Cornucopia$185,947$174,797$14,508$160,289
Total Events$185,947$174,797$29,123$145,674
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
Yes
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
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 form 990 was prepared by the outside accountants and reviewed by the executive director. The completed form 990 was then provided to The Board of Directors for review, prior to filing.

Conflict of interest policy compliance Part VI line 12C

Each year, all Board members are required to complete a conflict of interest form. In the event of a conflict, the Board member would promptly and fully disclose the circumstances to the Board chair, or in the case of the chair, to the Board secretary.

CEO executive director top management comp Part VI line 15A

During 2012, The Organization hired a professional to perform an audit of The Organizations human resources function. As part of the engagement there was a review of the executive directors salary, as well as that of other full-time employees, to ensure their compensation was appropriate based on their responsibilities, the size of The Organization, and the type of organization (non-profit). The salaries were compared to other Maryland non-profits, to ensure a fair and appropriate level of compensation. Annually, The Organization performs a review to consider existing salaries, projected income for the following year, staff work responsibilities, and any changes in duties. The Organization plans on a percentage of increase across The Board, and an increase percentage by employee. The report is reviewed by the finance committee, who submits a budget to The Board for approval. The last compensation review took place in March 2023.

Other officer or key employee compensation Part VI line 15B

During 2012, The Organization hired a professional to perform an audit of The Organizations human resources function. As part of the engagement there was a review of the executive directors salary, as well as that of other full-time employees, to ensure their compensation was appropriate based on their responsibilities, the size of The Organization, and the type of organization (non-profit). The salaries were compared to other Maryland non-profits, to ensure a fair and appropriate level of compensation. Annually, The Organization performs a review to consider existing salaries, projected income for the following year, staff work responsibilities, and any changes in duties. The Organization plans on a percentage of increase across The Board, and an increase percentage by employee. The report is reviewed by the finance committee, who submits a budget to The Board for approval. The last compensation review took place in March 2023.

Governing documents etc available to public Part VI line 19

The Organization makes its governing documents, conflict of interest policy and audited financial statements available upon request.

Filing and Contact Details

Filer

Filer Name
The Shepherds Table Inc
EIN
52-1381738
Address
8106 Georgia Ave, Silver Spring, MD 20910

Signing Officer

Name
Manuel Hidalgo
Title
Executive Direc
Phone
3015856463
Signed
2024-09-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Manuel Hidalgo
Formed
1985
Legal Domicile
Md
Voting Board Members
22
Independent Board Members
22
Employees
31
Volunteers
3,122

Preparer

Firm
Mullins PC
Address
7625 Wisconsin Avenue, Bethesda, MD 20814
Preparer
John Mullins
Phone
2027706371
Supplemental Narrative

Additional Explanations

General explanation attachment

Description of the Organizations Mission & Purpose:Our mission is to improve quality of life, create a pathway toward self-sufficiency, and inspire hope for the most vulnerable people experiencing food insecurity, homelessness and poverty. We welcome all to our community table for meals and access to social services provided with compassion and respect.

Financial Statement Notes

Other revenues not included on Form 990 (Part XI, line 2D)

$29,123 Fundraising Expenses

Other expenses not included on Form 990 (Part XII, line 2D)

$29,123 Fundraising Expenses

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

For the year ended December 31, 2023, The Organization has documented its consideration of FASB ASC 740-10, income taxes, that provides guidance for reporting uncertainty in income taxes, and has determined that no material uncertain tax positions qualify for either recognition or disclosure in the financial statements.

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IRS990/Form990PartVIISectionAGrp/PersonNm15Helaine Resnick
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IRS990/Form990PartVIISectionAGrp/PersonNm17Steven Jacobs
IRS990/Form990PartVIISectionAGrp/PersonNm18Laura Henderson
IRS990/Form990PartVIISectionAGrp/PersonNm19Amber Harris
IRS990/Form990PartVIISectionAGrp/PersonNm20Paul Kaplun
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IRS990/Form990PartVIISectionAGrp/TitleTxt1Executive Director
IRS990/Form990PartVIISectionAGrp/TitleTxt2Director - Development & Com
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IRS990/Form990PartVIISectionAGrp/TitleTxt14Member
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IRS990/Form990PartVIISectionAGrp/TitleTxt21Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt22Vice Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt23Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt24Secretary
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IRS990/MembersOrStockholdersInd0false
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IRS990/OtherExpensesGrp/Desc0Food
IRS990/OtherExpensesGrp/Desc1Program Supplies
IRS990/OtherExpensesGrp/Desc2Physicians
IRS990/OtherExpensesGrp/Desc3Other
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IRS990/OtherExpensesGrp/FundraisingAmt1984
IRS990/OtherExpensesGrp/FundraisingAmt279
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03844
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1244
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2266
IRS990/OtherExpensesGrp/ProgramServicesAmt0556985
IRS990/OtherExpensesGrp/ProgramServicesAmt1227862
IRS990/OtherExpensesGrp/ProgramServicesAmt210460
IRS990/OtherExpensesGrp/ProgramServicesAmt3897
IRS990/OtherExpensesGrp/TotalAmt0561556
IRS990/OtherExpensesGrp/TotalAmt1229090
IRS990/OtherExpensesGrp/TotalAmt210460
IRS990/OtherExpensesGrp/TotalAmt31242

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.05$0.12$2.93$1.25$1.61$0.36
2023Detailed filing. Detailed filing data is available for this year.$3.24$0.10$3.15$2.51$3.09$0.58
2022Detailed filing. Detailed filing data is available for this year.$3.45$0.09$3.36$2.53$2.88$0.35
2021Detailed filing. Detailed filing data is available for this year.$4.19$0.10$4.09$3.34$2.44$0.90
2020Detailed filing. Detailed filing data is available for this year.$3.58$0.06$3.52$3.24$2.08$1.16
2019Detailed filing. Detailed filing data is available for this year.$2.15$0.04$2.11$2.56$2.25$0.30
2018Detailed filing. Detailed filing data is available for this year.$1.73$0.02$1.71$2.35$2.27$0.07
2017Summary only. Only limited summary data is available for this year.$1.73$0.01$1.72$2.01$2.08$0.06
2016Summary only. Only limited summary data is available for this year.$1.80$0.07$1.72$2.42$1.76$0.66
2015Summary only. Only limited summary data is available for this year.$1.07$0.05$1.02$1.80$1.83$0.03
2014Summary only. Only limited summary data is available for this year.$1.11$0.03$1.08$1.89$1.92$0.03
2013Summary only. Only limited summary data is available for this year.$1.15$0.02$1.12$1.60$1.65$0.04
2012Summary only. Only limited summary data is available for this year.$1.19$0.02$1.17$1.79$1.76$0.03
2011Summary only. Only limited summary data is available for this year.$1.14$0.02$1.13$2.14$1.83$0.31
2010Summary only. Only limited summary data is available for this year.$0.84$0.02$0.82$2.01$1.86$0.14