Civic Intelligence

Community Food Share Inc.

990 • Fiscal year 2016 • EIN 74-2227731

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

650 S Taylor AvenueLouisville, CO 80027

(303) 652-3663

Siviq Scores

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

Liabilities / Assets

17th percentile

0.02x

Higher debt load relative to assets than 17% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Liabilities / Revenue

8th percentile

0.01x

Higher debt load relative to revenue than 8% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Net Margin

34th percentile

-0.6%

Higher net margin than 34% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Top Officer Pay

18th percentile

$82,489

Higher top officer pay than 18% of similar nonprofits.

Top officer pay equals 0.5% of source-year revenue.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Asset Growth

33rd percentile

-1.5%

Faster asset growth than 33% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Revenue Growth

48th percentile

2.3%

Faster revenue growth than 48% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Assets

Down

$9,008,598

Down $133,071 (-1.5%) from 2015

Net Assets

Down

$8,826,231

Down $105,562 (-1.2%) from 2015

Liabilities

Down

$182,367

Down $27,509 (-13%) from 2015

Revenue

Up

$17,879,889

Up $398,528 (+2.3%) from 2015

Expenses

Up

$17,981,613

Up $276,453 (+1.6%) from 2015

Net Income

Up

-$101,724

Up $122,075 (+55%) from 2015

Historical Trend

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2012: $4,410,581Liabilities 2012: $165,820Net Assets 2012: $4,244,7612012Assets 2013: $8,544,726Liabilities 2013: $449,004Net Assets 2013: $8,095,7222013Assets 2014: $9,309,061Liabilities 2014: $161,240Net Assets 2014: $9,147,8212014Assets 2015: $9,141,669Liabilities 2015: $209,876Net Assets 2015: $8,931,7932015Assets 2016: $9,008,598Liabilities 2016: $182,367Net Assets 2016: $8,826,2312016Assets 2017: $8,863,022Liabilities 2017: $214,174Net Assets 2017: $8,648,8482017Assets 2018: $8,553,410Liabilities 2018: $181,837Net Assets 2018: $8,371,5732018Assets 2019: $8,393,749Liabilities 2019: $251,642Net Assets 2019: $8,142,1072019Assets 2020: $11,575,301Liabilities 2020: $549,648Net Assets 2020: $11,025,6532020Assets 2021: $16,352,127Liabilities 2021: $458,427Net Assets 2021: $15,893,7002021Assets 2022: $17,101,690Liabilities 2022: $336,383Net Assets 2022: $16,765,3072022Assets 2023: $16,972,696Liabilities 2023: $518,970Net Assets 2023: $16,453,7262023Assets 2024: $17,260,125Liabilities 2024: $580,177Net Assets 2024: $16,679,9482024Assets 2025: $16,237,239Liabilities 2025: $663,572Net Assets 2025: $15,573,6672025

Highlighted filing

2016

Assets$9,008,598
Liabilities$182,367
Net Assets$8,826,231

Operations Trend

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

$40M$30M$20M$10M$0-$10MRevenue 2012: $15,008,402Expenses 2012: $14,274,783Net Income 2012: $733,6192012Expenses 2013: $15,214,6072013Revenue 2014: $18,537,899Expenses 2014: $17,482,592Net Income 2014: $1,055,3072014Revenue 2015: $17,481,361Expenses 2015: $17,705,160Net Income 2015: -$223,7992015Revenue 2016: $17,879,889Expenses 2016: $17,981,613Net Income 2016: -$101,7242016Revenue 2017: $20,403,521Expenses 2017: $20,601,342Net Income 2017: -$197,8212017Revenue 2018: $20,747,521Expenses 2018: $21,034,453Net Income 2018: -$286,9322018Revenue 2019: $19,482,508Expenses 2019: $19,719,946Net Income 2019: -$237,4382019Revenue 2020: $27,789,913Expenses 2020: $24,903,478Net Income 2020: $2,886,4352020Revenue 2021: $32,199,337Expenses 2021: $27,519,414Net Income 2021: $4,679,9232021Revenue 2022: $25,888,290Expenses 2022: $24,828,790Net Income 2022: $1,059,5002022Revenue 2023: $28,101,275Expenses 2023: $28,619,756Net Income 2023: -$518,4812023Revenue 2024: $32,980,452Expenses 2024: $33,047,968Net Income 2024: -$67,5162024Revenue 2025: $32,687,438Expenses 2025: $34,116,711Net Income 2025: -$1,429,2732025

Highlighted filing

2016

Revenue$17,879,889
Expenses$17,981,613
Net Income-$101,724
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Oct 15, 2016
Return Version
2015v2.0
Gross Receipts
$17,951,934
Mission and Program Overview

Mission

To be a leader in our community's effort to end hunger in boulder and broomfield counties.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$5,812,086$5,933,142▲ $121,056
Savings and Temporary Cash Investments$1,434,071$1,095,424▼ $338,647
Cash and Non-Interest-Bearing Accounts$972,695$1,063,466▲ $90,771
Inventories for Sale or Use$552,357$557,017▲ $4,660
Investments in Publicly Traded Securities$197,230$250,520▲ $53,290
Accounts Receivable$148,432$78,721▼ $69,711
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-
Intangible Assets-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$9,141,669$9,008,598▼ $133,071
Other Assets Total$24,798$30,308▲ $5,510
Liabilities
Accounts Payable and Accrued Expenses$156,376$159,734▲ $3,358
Other Liabilities$12,500$13,733▲ $1,233
Deferred Revenue$41,000$8,900▼ $32,100
Total Liabilities$209,876$182,367▼ $27,509
Net Assets / Fund Balance
Unrestricted Net Assets$8,910,293$8,817,231▼ $93,062
Temporarily Rstr Net Assets$21,500$9,000▼ $12,500
Total Net Assets Fund Balance$8,931,793$8,826,231▼ $105,562
Total Liabilities and Net Assets / Fund Balance$9,141,669$9,008,598▼ $133,071

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,988,251$438,050$5,426,301
Equipment$219,697$601,332$821,029
Land$725,194-$725,194
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jim BaldwinFormer CEOFT$82,489$82,489
Michelle OrgeExecutive DirectorFT$79,634$79,634

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$17,758,552
Program Service Revenue
$0
Investment Income
$18,104
Other Revenue
$103,233
All Other Contributions
$17,392,575
Change in Net Assets
$-101,724

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 Inventory4$14,891,038Fair Market Value (FMV)
Real Estate Other-$40,828Fair Market Value (FMV)
Other Non Cash Contri Table-$20,532Fair Market Value (FMV)
Total Noncash Contributions4$14,952,398-

Audited Revenue Reconciliation

Revenue per Audited Statements
$17,879,889
Revenue Not Reported on Form 990
$15,336
Total Revenue per Audited Statements
$17,895,225
Total Revenue per Form 990
$17,879,889
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$16,409,581
Salaries, Compensation, and Employee Benefits$1,572,032
Total Fundraising Expense$544,761
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$716,198$247,776$223,013$1,186,987
Depreciation Depletion$188,226$20,279$22,211$230,716
Other Employee Benefits$120,871$33,249$34,319$188,439
Occupancy$142,975$82-$143,057
All Other Expenses$55,566$15,738$53,013$124,317
Payroll Taxes$77,072$20,815$19,085$116,972
Other Expenses$95,155$1,061$847$97,063
Current Officers, Directors, Trustees, and Key Employees$47,780$16,723$15,131$79,634
Office Expenses$18,881$34,897$12,281$66,059
Advertising-$859$17,866$18,725
Fees for Services Accounting-$8,000-$8,000
Travel$3,860$2,450-$6,310
Conferences and Meetings$1,788$782-$2,570
Insurance-$2,544-$2,544
Total Functional Expenses$17,031,597$405,255$544,761$17,981,613

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$18,000,787
Expenses per Audited Statements$17,981,613
Total Expenses per Form 990$17,981,613
Expenses Not Reported on Form 990$19,174
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$26,415
Fundraising Gross Income$23,180
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Third Party Events$99,960---
Golf Tournament$133,183$23,180$6,576$16,604
Total Events$233,143$23,180$26,415$-3,235
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
Security Deposit$12,500
Tenant Cam Accruals$1,230
Rounding$3
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 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, Part VI, Line 6: Explanation of Classes of Members or Shareholder

Cfs has member agencies, which are 501c3 charities that offer food assistance to their clients. The agencies pay a $250 annual membership fee for which they receive free food, free delivery, reporting and food safety training.

Form 990, Part VI, Line 11B: Form 990 Review Process

Form 990 is reviewed by the finance committee of the board of directors before filing.

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

The board commits itself and its members to ethical, businesslike, and lawful conduct, including proper use of authority and appropriate decorum when ating as board members. Each year, all baord members will sign the cfs conflict of interest policy and disclose any potential conflict on the disclosure statement. Compliance with this policy is monitored by the nominating committee.

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

The board of directors' executive committee reviews the executive director's compensation annually. The committee's deliberations include consideration of comparability data and executive director performance. The committee makes a recommendation to the full board, who vote to grant approval.

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

Cfs maintains written copies of its governing documents, conflict of interest policy and financial statements at the cfs office. These are made available to the public upon request. The annual report, the 990, the donor privacy policy, the conflict of interest policy, the annual audit, and the whistleblower policy are also found on our website at http://communityfoodshare.org.

Filing and Contact Details

Filer

Filer Name
Community Food Share Inc
EIN
74-2227731
Phone
3036523663
Address
650 S TAYLOR AVENUE, LOUISVILLE, CO 80027

Signing Officer

Name
Michelle Orge
Title
Executive Director
Signed
2016-10-15
Discuss with paid preparer
Yes

Organization Details

Formed
1981
Legal Domicile
Co
Voting Board Members
13
Independent Board Members
13
Employees
42
Volunteers
3,584

Preparer

Firm
Cahill OKelly & Associates PC
Address
4810 Riverbend Road, Boulder, CO 80301
Preparer
Edward T Cahill CPA
Phone
3034400400
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4A- Program Service Accomplishments

Community food share distributed 9 million pounds of food this year through a network of more than 40 partner agencies who provide meals and groceries, and through our community distribution programs that feed low-income families and seniors. We focus on nutritious foods like fresh produce, protein and dairy. Food is distributed with safety and quality as top priorities. The food we provide helps families avoid tough choices like paying for food or covering expenses for housing, healthcare, or utilities. Volunteers are a vital part of everything we do, contributing the equivalent of 16 full time employees. Community food share is proud to be recognized as a four-star charity by charity navigator, america's premier independent charity evaluator.

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IRS990/Form990PartVIISectionAGrp/PersonNm13BRIAN LARSON
IRS990/Form990PartVIISectionAGrp/PersonNm14JIM BALDWIN
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IRS990/Form990PartVIISectionAGrp/TitleTxt7MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9Executive Dir.
IRS990/Form990PartVIISectionAGrp/TitleTxt10CHAIR ELECT
IRS990/Form990PartVIISectionAGrp/TitleTxt11Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt12CHAIR EMERITUS
IRS990/Form990PartVIISectionAGrp/TitleTxt13CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt14FORMER CEO
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IRS990/FundraisingGrossIncomeAmt023180
IRS990/GainOrLossGrp/OtherAmt0254
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IRS990/GrossRentsGrp/RealAmt0151217
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IRS990/OtherExpensesGrp/Desc2FUNDRAISING EXPENSE
IRS990/OtherExpensesGrp/Desc3TRANSPORTATION
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IRS990/OtherExpensesGrp/FundraisingAmt1847
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IRS990/PYInvestmentIncomeAmt09292
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IRS990/PYOtherRevenueAmt090248
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IRS990/PYTotalExpensesAmt017705160
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IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt017381822
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt017673679
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt018773856
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt015011509
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt086618591
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0117500

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$16.2$0.66$15.6$32.7$34.1$1.43
2024Detailed filing. Detailed filing data is available for this year.$17.3$0.58$16.7$33.0$33.0$0.07
2023Detailed filing. Detailed filing data is available for this year.$17.0$0.52$16.5$28.1$28.6$0.52
2022Detailed filing. Detailed filing data is available for this year.$17.1$0.34$16.8$25.9$24.8$1.06
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.4$0.46$15.9$32.2$27.5$4.68
2020Detailed filing. Detailed filing data is available for this year.$11.6$0.55$11.0$27.8$24.9$2.89
2019Summary only. Only limited summary data is available for this year.$8.39$0.25$8.14$19.5$19.7$0.24
2018Summary only. Only limited summary data is available for this year.$8.55$0.18$8.37$20.7$21.0$0.29
2017Summary only. Only limited summary data is available for this year.$8.86$0.21$8.65$20.4$20.6$0.20
2016Detailed filing. Detailed filing data is available for this year.$9.01$0.18$8.83$17.9$18.0$0.10
2015Detailed filing. Detailed filing data is available for this year.$9.14$0.21$8.93$17.5$17.7$0.22
2014Detailed filing. Detailed filing data is available for this year.$9.31$0.16$9.15$18.5$17.5$1.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.54$0.45$8.10$15.2
2012Summary only. Only limited summary data is available for this year.$4.41$0.17$4.24$15.0$14.3$0.73