Civic Intelligence

Common Vision

990 • Fiscal year 2023 • EIN 80-0615097

Jan 01, 2023 to Dec 31, 2023 • Filed on Aug 08, 2024

2620 California StBerkeley, CA 94703

(831) 588-9914

Siviq Scores

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

Liabilities / Assets

94th percentile

0.95x

Higher debt load relative to assets than 94% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

76th percentile

0.20x

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

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

24th percentile

-9.9%

Higher net margin than 24% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

86th percentile

$98,000

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 10.6% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

11th percentile

-20%

Faster asset growth than 11% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

12th percentile

-31%

Faster revenue growth than 12% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Down

$191,911

Down $49,041 (-20%) from 2022

Net Assets

Down

$10,218

Down $91,466 (-90%) from 2022

Liabilities

Up

$181,693

Up $42,425 (+30%) from 2022

Revenue

Down

$921,110

Down $405,204 (-31%) from 2022

Expenses

Down

$1,012,576

Down $1,246,985 (-55%) from 2022

Net Income

Up

-$91,466

Up $841,781 (+90%) from 2022

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500KAssets 2014: $63,120Liabilities 2014: $0Net Assets 2014: $63,1202014Assets 2015: $155,160Liabilities 2015: $0Net Assets 2015: $155,1602015Assets 2016: $100,911Liabilities 2016: $0Net Assets 2016: $100,9112016Assets 2017: $95,482Liabilities 2017: $0Net Assets 2017: $95,4822017Assets 2018: $56,275Liabilities 2018: $0Net Assets 2018: $56,2752018Assets 2019: $5,110Liabilities 2019: $0Net Assets 2019: $5,1102019Assets 2020: $382,215Liabilities 2020: $1,937Net Assets 2020: $380,2782020Assets 2021: $1,057,070Liabilities 2021: $22,138Net Assets 2021: $1,034,9322021Assets 2022: $240,952Liabilities 2022: $139,268Net Assets 2022: $101,6842022Assets 2023: $191,911Liabilities 2023: $181,693Net Assets 2023: $10,2182023Assets 2024: $222,768Liabilities 2024: $371,321Net Assets 2024: -$148,5532024

Highlighted filing

2023

Assets$191,911
Liabilities$181,693
Net Assets$10,218

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2014: $118,871Expenses 2014: $129,378Net Income 2014: -$10,5072014Revenue 2015: $231,152Expenses 2015: $139,027Net Income 2015: $92,1252015Revenue 2016: $121,071Expenses 2016: $175,320Net Income 2016: -$54,2492016Revenue 2017: $217,755Expenses 2017: $223,547Net Income 2017: -$5,7922017Revenue 2018: $90,905Expenses 2018: $130,112Net Income 2018: -$39,2072018Revenue 2019: $63,659Expenses 2019: $114,424Net Income 2019: -$50,7652019Revenue 2020: $1,530,105Expenses 2020: $1,195,064Net Income 2020: $335,0412020Revenue 2021: $4,627,683Expenses 2021: $3,973,029Net Income 2021: $654,6542021Revenue 2022: $1,326,314Expenses 2022: $2,259,561Net Income 2022: -$933,2472022Revenue 2023: $921,110Expenses 2023: $1,012,576Net Income 2023: -$91,4662023Revenue 2024: $603,858Expenses 2024: $608,878Net Income 2024: -$5,0202024

Highlighted filing

2023

Revenue$921,110
Expenses$1,012,576
Net Income-$91,466
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Aug 8, 2024
Return Version
2023v5.1
Gross Receipts
$921,110
Mission and Program Overview

Mission

Education on Sustainability

Education on sustainability.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$131,582$171,651▲ $40,069
Cash and Non-Interest-Bearing Accounts$71,459$5,714▼ $65,745
Savings and Temporary Cash Investments$131$131→ $0
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-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$240,952$191,911▼ $49,041
Other Assets Total$37,780$14,415▼ $23,365
Liabilities
Unsecured Notes Loans Payable$69,900$160,643▲ $90,743
Accounts Payable and Accrued Expenses$24,368$20,350▼ $4,018
Other Liabilities$45,000$700▼ $44,300
Total Liabilities$139,268$181,693▲ $42,425
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$101,684$10,218▼ $91,466
Total Net Assets Fund Balance$101,684$10,218▼ $91,466
Total Liabilities and Net Assets / Fund Balance$240,952$191,911▼ $49,041

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$633--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Nuit HansgenDirectorFT$98,000$98,000
Wanda StewartExecutive DirectorFT$85,280$85,280
Michael FlynnCFOPT$74,080$74,080
Tanya StillerDirectorFT$50,429$50,429

Board Members and Trustees

NameTitle
Otis JohnsonChair
John PomeroyDirector
Louise MusicDirector
Shamika ThomasDirector
Ayako NaganoSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$844,009
Program Service Revenue
$77,101
Investment Income
$0
Other Revenue
$0
All Other Contributions
$502,892
Change in Net Assets
$-91,466
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$588,562
Other Expenses$424,014
Total Fundraising Expense$44,951
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$307,789--$307,789
Other Salaries and Wages$167,855-$44,951$212,806
Fees for Services Other-$99,850-$99,850
Payroll Taxes$56,551--$56,551
Occupancy-$50,070-$50,070
Fees for Services Accounting-$28,199-$28,199
Insurance-$23,710-$23,710
Interest-$19,294-$19,294
Information Technology-$12,313-$12,313
Other Employee Benefits$11,416--$11,416
Travel$9,427--$9,427
Office Expenses-$5,715-$5,715
Conferences and Meetings$1,121--$1,121
Advertising$899--$899
Other Expenses$275--$275
Total Functional Expenses$728,474$239,151$44,951$1,012,576
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Ira Cal Savers$700
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

Tax return is presented by the CFO and reviewed by the board treasurer. The return is made available to the board and the board votes to approve before filing.

Form 990, Part VI, Section B, Line 15A

EXECUTIVE DIRECTOR'S SALARY IS VOTED ON BY THE INDEPENDENT BOARD MEMBERS. A COMMITTEE MAY LOOK AT DATA AND CONSIDER OTHER INFORMATION OF ORGANIZATIONS WITH SIMILIAR ACTIVITIES.tHE CFO'S SALARY IS DETERMINED BY THE EXECUTIVE DIRECTOR.

Form 990, Part VI, Section B, Line 15B

Comparison is made with other organizations with similiar activities.

Form 990, Part VI, Section C, Line 19

contact our offices.

Filing and Contact Details

Filer

Filer Name
Common Vision
EIN
80-0615097
Phone
8315889914
Address
2620 CALIFORNIA ST, BERKELEY, CA 94703

Signing Officer

Name
Wanda Stewart
Title
Executive Director
Signed
2024-08-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Wanda Stewart
Formed
2012
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
22
Volunteers
300

Preparer

Firm
Grant & Smith Llp
Address
333 HEGENBERGER ROAD SUITE 325, OAKLAND, CA 94621
Preparer
Charlene R Smith CPA
Phone
5108320257
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IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0PRODUCE SALES
IRS990/ProgramServiceRevenueGrp/Desc1PROGRAM SERVICE FEES
IRS990/ProgramServiceRevenueGrp/Desc2RENTAL INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02359
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt113558
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt261184
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02359
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt113558
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt261184
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01001131
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01345763
IRS990/PYOtherRevenueAmt035753
IRS990/PYProgramServiceRevenueAmt0289430
IRS990/PYRevenuesLessExpensesAmt0-933247
IRS990/PYSalariesCompEmpBnftPaidAmt0913798
IRS990/PYTotalExpensesAmt02259561
IRS990/PYTotalRevenueAmt01326314
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-91466
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0131
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0131
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0844009
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt01001131
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt03834118
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt01398504
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt020849
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt07098611
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt01
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt01
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt077101
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0289430
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0566601
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0131601
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01064733
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt01
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt01
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt035753
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt0798
IRS990ScheduleA/OtherIncome509Grp/TotalAmt036551
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99550
IRS990ScheduleA/PublicSupportPY509Pct00.99500
IRS990ScheduleA/PublicSupportTotal509Amt08163344
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0921110
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01290561
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt04400719
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01530105
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt020849
IRS990ScheduleA/Total509Grp/TotalAmt08163344
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0921110
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01326314
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt04401517
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01530105
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt020850
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt08199896
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt07144
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt16637
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt21
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt3633
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0GRANT REIMBURSEMENT
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1PEX
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2Rounding
IRS990ScheduleD/OtherAssetsOrgGrp/Desc3STRIPE PAYMENTS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0700
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0IRA CAL SAVERS
IRS990ScheduleD/TotalBookValueOtherAssetsAmt014415
IRS990ScheduleD/TotalLiabilityAmt0700
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Tax return is presented by the CFO and reviewed by the board treasurer. The return is made available to the board and the board votes to approve before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXECUTIVE DIRECTOR'S SALARY IS VOTED ON BY THE INDEPENDENT BOARD MEMBERS. A COMMITTEE MAY LOOK AT DATA AND CONSIDER OTHER INFORMATION OF ORGANIZATIONS WITH SIMILIAR ACTIVITIES.tHE CFO'S SALARY IS DETERMINED BY THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPARISON IS MADE WITH OTHER ORGANIZATIONS WITH SIMILIAR ACTIVITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3contact our offices.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0240952
IRS990/TotalAssetsEOYAmt0191911
IRS990/TotalAssetsGrp/BOYAmt0240952
IRS990/TotalAssetsGrp/EOYAmt0191911
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0844009
IRS990/TotalEmployeeCnt022
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt044951
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0239151
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0728474
IRS990/TotalFunctionalExpensesGrp/TotalAmt01012576
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0139268
IRS990/TotalLiabilitiesEOYAmt0181693
IRS990/TotalLiabilitiesGrp/BOYAmt0139268
IRS990/TotalLiabilitiesGrp/EOYAmt0181693
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0101684

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