Civic Intelligence

Collective Roots

990 • Fiscal year 2016 • EIN 71-0901459

Jul 01, 2015 to Jun 30, 2016 • Filed on May 15, 2017

PO Box 50784East Palo Alto, CA 94303

(650) 324-2769

Siviq Scores

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

Liabilities / Assets

80th percentile

0.14x

Higher debt load relative to assets than 80% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

76th percentile

0.05x

Higher debt load relative to revenue than 76% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

63rd percentile

9.7%

Higher net margin than 63% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

89th percentile

$39,245

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 23.9% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

80th percentile

35%

Faster asset growth than 80% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

24th percentile

-20%

Faster revenue growth than 24% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Up

$52,480

Up $13,731 (+35%) from 2015

Net Assets

Up

$44,951

Up $12,438 (+38%) from 2015

Liabilities

Up

$7,529

Up $1,293 (+21%) from 2015

Revenue

Down

$164,113

Down $40,923 (-20%) from 2015

Expenses

Down

$148,258

Down $49,687 (-25%) from 2015

Net Income

Up

$15,855

Up $8,764 (+124%) from 2015

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2011: $127,394Liabilities 2011: $0Net Assets 2011: $127,3942011Assets 2012: $168,193Liabilities 2012: $0Net Assets 2012: $168,1932012Assets 2013: $375Liabilities 2013: $0Net Assets 2013: $3752013Assets 2014: $17,951Liabilities 2014: $12,478Net Assets 2014: $5,4732014Assets 2015: $38,749Liabilities 2015: $6,236Net Assets 2015: $32,5132015Assets 2016: $52,480Liabilities 2016: $7,529Net Assets 2016: $44,9512016Assets 2017: $94,162Liabilities 2017: $2,082Net Assets 2017: $92,0802017

Highlighted filing

2016

Assets$52,480
Liabilities$7,529
Net Assets$44,951

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $501,212Expenses 2011: $504,942Net Income 2011: -$3,7302011Expenses 2012: $502,1722012Revenue 2013: $451,824Expenses 2013: $619,642Net Income 2013: -$167,8182013Revenue 2014: $635,577Expenses 2014: $630,479Net Income 2014: $5,0982014Revenue 2015: $205,036Expenses 2015: $197,945Net Income 2015: $7,0912015Revenue 2016: $164,113Expenses 2016: $148,258Net Income 2016: $15,8552016Revenue 2017: $192,452Expenses 2017: $147,280Net Income 2017: $45,1722017

Highlighted filing

2016

Revenue$164,113
Expenses$148,258
Net Income$15,855
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
May 15, 2017
Return Version
2015v3.0
Gross Receipts
$164,113
Mission and Program Overview

Mission

We aim to cultivate a healthier, stronger, more connected east palo alto (epa) community by working together to build a robust community-based food system. Epas deep history of agriculture shows cultivation of food strengthens people and fortifies communities. As part of the industrious epa community, we seek to foster more communal growing, sharing, and eating of fresh, local produce through our three pillars: growing (gardening), sharing (gardening/cooking/nutrition education), and eating (healthy food access)

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$36,706$50,137▲ $13,431
Savings and Temporary Cash Investments$2,043$2,343▲ $300
Total Assets$38,749$52,480▲ $13,731
Liabilities
Accounts Payable and Accrued Expenses$1,807$7,529▲ $5,722
Other Liabilities$4,429--
Total Liabilities$6,236$7,529▲ $1,293
Net Assets / Fund Balance
Unrestricted Net Assets$32,513$44,951▲ $12,438
Total Net Assets Fund Balance$32,513$44,951▲ $12,438
Total Liabilities and Net Assets / Fund Balance$38,749$52,480▲ $13,731
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Wendy HortonExecutive DiPT$39,245$39,245

Board Members and Trustees

NameTitle
Rachel SoulagesBoard Chair
Lisa YoungVice Chair/s
Ken HakeMember
Lily GoveaMember
Tammy Parker EstesTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$164,112
Program Service Revenue
$0
Investment Income
$1
Other Revenue
$0
All Other Contributions
$146,545
Change in Net Assets
$15,855

Audited Revenue Reconciliation

Revenue per Audited Statements
$164,113
Total Revenue per Audited Statements
$164,113
Total Revenue per Form 990
$164,113
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$89,369
Other Expenses$58,889
Total Fundraising Expense$18,396
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$41,891--$41,891
Current Officers, Directors, Trustees, and Key Employees$16,714$9,002$13,528$39,244
Occupancy$14,890$2,071$1,899$18,860
Insurance$7,109$334$1,019$8,462
Payroll Taxes$6,319$1,021$894$8,234
Fees for Services Other$2,130$292$309$2,731
Fees for Services Accounting$950$175$150$1,275
Other Expenses$1,233$1,114$94$1,233
Office Expenses$434$254$79$767
All Other Expenses$209$33$336$578
Advertising$367$49$49$465
Information Technology$282$39$39$360
Total Functional Expenses$115,478$14,384$18,396$148,258

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$151,675
Expenses per Audited Statements$148,258
Total Expenses per Form 990$148,258
Expenses Not Reported on Form 990$3,417
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
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
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, Page 6, Part VI, Line 11B

Form 990 reviewed by executive director and accountant and provided to the board of directors if available.

Form 990, Page 6, Part VI, Line 12C

The organization's board reviews the conflict of interest policy annually, as is reflected in the minutes, and documents any known conflicts at that time.

Form 990, Page 6, Part VI, Line 15A

The compensation for the executive director is reviewed and approved by the board annually and is based on comparable salaries in the area and industry using a non-profit salary range survey.

Form 990, Page 6, Part VI, Line 19

AVAILABLE UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Collective Roots
EIN
71-0901459
Phone
6503242769
Address
PO BOX 50784, EAST PALO ALTO, CA 94303

Signing Officer

Name
Wendy Horton
Title
Executive Director
Phone
6503242769
Signed
2017-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Wendy Horton
Formed
2003
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
4
Volunteers
200

Preparer

Firm
Chavan & Associates Llp
Address
1475 SARATOGA AVE SUITE 180, SAN JOSE, CA 95129-4951
Preparer
Sheldon Chavan
Phone
4082178749
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

We aim to cultivate a healthier, stronger, more connected east palo alto (epa) community by working together to build a robust community-based food system. Epas deep history of agriculture shows cultivation of food strengthens people and fortifies communities. As part of the industrious epa community, we seek to foster more communal growing, sharing, and eating of fresh, local produce through our three pillars: growing (gardening), sharing (gardening/cooking/nutrition education), and eating (healthy food access)

Form 990, Page 2, Part III, Line 4A

We provide needed resources and opportunities to support the capacity of community members of all ages and circumstances to grow their produce inexpensively and sustainably in an environmentally and socially responsible manner, as well as to exchange knowledge and forge relationships. Sharing (gardening/cooking/nutrition education): through our monthly workshops, we are able to share valuable information by instructing community members how to grow their own produce, how to cook what they grow, and why they should eat what they grow by helping them learn about nutrition. At these workshops, we instruct, hold lively discussions, answer questions, and foster community connections as we share by learning to garden, cook, and eat together. Eating (healthy food access): with our many years of experience hosting the east palo alto community farmers market, we increase much-needed access to affordable, fresh, local produce that the community does not otherwise have easy access to in the area. The market features local, organic, and sustainable produce from nearby small family farms and epa urban farmers. We also utilize the market as a weekly community event as we involve local organizations and agencies who are able to let the community know what resources they offer. Through our low prices from small local family farms and accompanying generous fresh checks and market match matching programs, we remove the economic barrier by helping low-income epa residents be able to afford healthy produce.

Form 990, Part XI, Line 9

W2 salary adjustment -3,417 total -3,417

Financial Statement Notes

Schedule D, Page 4, Part XII, Line 2D

W2 salary adjustment 3,417

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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/Desc0TO FOSTER A HEALTHIER, STRONGER, MORE CONNECTED EAST PALO ALTO COMMUNITY THROUGH A COMMUNITY-BASED FOOD SYSTEM, WE FOCUS OUR PROGRAMMING ON THREE PILLARS - GROWING, SHARING, EATING. GROWING (GARDENING): BY INVOLVING THE COMMUNITY IN BUILDING A STRONG NETWORK OF COLLABORATION AND SHARING THROUGH OUR COLLECTIVE GARDENING NETWORK (CGN - FORMERLY KNOWN AS THE BGN OR BACKYARD GARDENER NETWORK), WE SUPPORT COMMUNITY GARDENING EFFORTS AND EFFECT CHANGE FROM THE GROUND UP. WERE BUILDING A STRONG, SUSTAINABLE NETWORK OF LOCAL GROWERS WHO FEED THEMSELVES, THEIR NEIGHBORS, AND FRIENDS, AND HELP OTHER COMMUNITY MEMBERS LEARN TO DO THE SAME. WE PROVIDE NEEDED RESOURCES AND OPPORTUNITIES TO SUPPORT THE CAPACITY OF COMMUNITY MEMBERS OF ALL AGES AND CIRCUMSTANCES TO GROW THEIR PRODUCE INEXPENSIVELY AND SUSTAINABLY IN AN ENVIRONMENTALLY AND SOCIALLY RESPONSIBLE MANNER, AS WELL AS TO EXCHANGE KNOWLEDGE AND FORGE RELATIONSHIPS. SHARING (GARDENING/COOKING/NUTRITION EDUCATION): THROUGH OUR MONTHLY WORKSHOPS, WE ARE ABLE TO SHARE VALUABLE INFORMATION BY INSTRUCTING COMMUNITY MEMBERS HOW TO GROW THEIR OWN PRODUCE, HOW TO COOK WHAT THEY GROW, AND WHY THEY SHOULD EAT WHAT THEY GROW BY HELPING THEM LEARN ABOUT NUTRITION. AT THESE WORKSHOPS, WE INSTRUCT, HOLD LIVELY DISCUSSIONS, ANSWER QUESTIONS, AND FOSTER COMMUNITY CONNECTIONS AS WE SHARE BY LEARNING TO GARDEN, COOK, AND EAT TOGETHER. EATING (HEALTHY FOOD ACCESS): WITH OUR MANY YEARS OF EXPERIENCE HOSTING THE EAST PALO ALTO COMMUNITY FARMERS MARKET, WE INCREASE MUCH-NEEDED ACCESS TO AFFORDABLE, FRESH, LOCAL PRODUCE THAT THE COMMUNITY DOES NOT OTHERWISE HAVE EASY ACCESS TO IN THE AREA. THE MARKET FEATURES LOCAL, ORGANIC, AND SUSTAINABLE PRODUCE FROM NEARBY SMALL FAMILY FARMS AND EPA URBAN FARMERS. WE ALSO UTILIZE THE MARKET AS A WEEKLY COMMUNITY EVENT AS WE INVOLVE LOCAL ORGANIZATIONS AND AGENCIES WHO ARE ABLE TO LET THE COMMUNITY KNOW WHAT RESOURCES THEY OFFER. THROUGH OUR LOW PRICES FROM SMALL LOCAL FAMILY FARMS AND ACCOMPANYING GENEROUS FRESH CHECKS AND MARKET MATCH MATCHING PROGRAMS, WE REMOVE THE ECONOMIC BARRIER BY HELPING LOW-INCOME EPA RESIDENTS BE ABLE TO AFFORD HEALTHY PRODUCE.
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IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XII, LINE 2D
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0WE AIM TO CULTIVATE A HEALTHIER, STRONGER, MORE CONNECTED EAST PALO ALTO (EPA) COMMUNITY BY WORKING TOGETHER TO BUILD A ROBUST COMMUNITY-BASED FOOD SYSTEM. EPAS DEEP HISTORY OF AGRICULTURE SHOWS CULTIVATION OF FOOD STRENGTHENS PEOPLE AND FORTIFIES COMMUNITIES. AS PART OF THE INDUSTRIOUS EPA COMMUNITY, WE SEEK TO FOSTER MORE COMMUNAL GROWING, SHARING, AND EATING OF FRESH, LOCAL PRODUCE THROUGH OUR THREE PILLARS: GROWING (GARDENING), SHARING (GARDENING/COOKING/NUTRITION EDUCATION), AND EATING (HEALTHY FOOD ACCESS)
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1WE PROVIDE NEEDED RESOURCES AND OPPORTUNITIES TO SUPPORT THE CAPACITY OF COMMUNITY MEMBERS OF ALL AGES AND CIRCUMSTANCES TO GROW THEIR PRODUCE INEXPENSIVELY AND SUSTAINABLY IN AN ENVIRONMENTALLY AND SOCIALLY RESPONSIBLE MANNER, AS WELL AS TO EXCHANGE KNOWLEDGE AND FORGE RELATIONSHIPS. SHARING (GARDENING/COOKING/NUTRITION EDUCATION): THROUGH OUR MONTHLY WORKSHOPS, WE ARE ABLE TO SHARE VALUABLE INFORMATION BY INSTRUCTING COMMUNITY MEMBERS HOW TO GROW THEIR OWN PRODUCE, HOW TO COOK WHAT THEY GROW, AND WHY THEY SHOULD EAT WHAT THEY GROW BY HELPING THEM LEARN ABOUT NUTRITION. AT THESE WORKSHOPS, WE INSTRUCT, HOLD LIVELY DISCUSSIONS, ANSWER QUESTIONS, AND FOSTER COMMUNITY CONNECTIONS AS WE SHARE BY LEARNING TO GARDEN, COOK, AND EAT TOGETHER. EATING (HEALTHY FOOD ACCESS): WITH OUR MANY YEARS OF EXPERIENCE HOSTING THE EAST PALO ALTO COMMUNITY FARMERS MARKET, WE INCREASE MUCH-NEEDED ACCESS TO AFFORDABLE, FRESH, LOCAL PRODUCE THAT THE COMMUNITY DOES NOT OTHERWISE HAVE EASY ACCESS TO IN THE AREA. THE MARKET FEATURES LOCAL, ORGANIC, AND SUSTAINABLE PRODUCE FROM NEARBY SMALL FAMILY FARMS AND EPA URBAN FARMERS. WE ALSO UTILIZE THE MARKET AS A WEEKLY COMMUNITY EVENT AS WE INVOLVE LOCAL ORGANIZATIONS AND AGENCIES WHO ARE ABLE TO LET THE COMMUNITY KNOW WHAT RESOURCES THEY OFFER. THROUGH OUR LOW PRICES FROM SMALL LOCAL FAMILY FARMS AND ACCOMPANYING GENEROUS FRESH CHECKS AND MARKET MATCH MATCHING PROGRAMS, WE REMOVE THE ECONOMIC BARRIER BY HELPING LOW-INCOME EPA RESIDENTS BE ABLE TO AFFORD HEALTHY PRODUCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 REVIEWED BY EXECUTIVE DIRECTOR AND ACCOUNTANT AND PROVIDED TO THE BOARD OF DIRECTORS IF AVAILABLE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S BOARD REVIEWS THE CONFLICT OF INTEREST POLICY ANNUALLY, AS IS REFLECTED IN THE MINUTES, AND DOCUMENTS ANY KNOWN CONFLICTS AT THAT TIME.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE COMPENSATION FOR THE EXECUTIVE DIRECTOR IS REVIEWED AND APPROVED BY THE BOARD ANNUALLY AND IS BASED ON COMPARABLE SALARIES IN THE AREA AND INDUSTRY USING A NON-PROFIT SALARY RANGE SURVEY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6W2 SALARY ADJUSTMENT -3,417 TOTAL -3,417
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CHAVAN & ASSOCIATES LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01475 SARATOGA AVE SUITE 180
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SAN JOSE
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ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SHELDON CHAVAN
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ReturnHeader/TaxPeriodBeginDt02015-07-01
ReturnHeader/TaxPeriodEndDt02016-06-30
ReturnHeader/TaxYr02015

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