Civic Intelligence

Terra Cultura

990 • Fiscal year 2018 • EIN 81-4943293

Jan 01, 2018 to Dec 31, 2018 • Filed on Oct 16, 2019

9525 Vervain StSan Diego, CA 92129

(650) 766-1261

Siviq Scores

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

Liabilities / Assets

74th percentile

0.06x

Higher debt load relative to assets than 74% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

78th percentile

0.05x

Higher debt load relative to revenue than 78% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

5th percentile

-86%

Higher net margin than 5% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

81st percentile

$12,000

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 14.6% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

10th percentile

-47%

Faster asset growth than 10% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

8th percentile

-57%

Faster revenue growth than 8% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$75,663

Down $67,704 (-47%) from 2017

Net Assets

Down

$71,270

Down $70,713 (-50%) from 2017

Liabilities

Up

$4,393

Up $3,009 (+217%) from 2017

Revenue

Down

$82,421

Down $107,614 (-57%) from 2017

Expenses

Up

$153,134

Up $105,082 (+219%) from 2017

Net Income

Down

-$70,713

Down $212,696 (-150%) from 2017

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0-$50KAssets 2017: $143,367Liabilities 2017: $1,384Net Assets 2017: $141,9832017Assets 2018: $75,663Liabilities 2018: $4,393Net Assets 2018: $71,2702018Assets 2019: $51,624Liabilities 2019: $5,4832019Assets 2020: $105,801Liabilities 2020: $59,924Net Assets 2020: $45,8772020Assets 2021: $76,650Liabilities 2021: $73,277Net Assets 2021: $3,3732021Assets 2022: $72,777Liabilities 2022: $66,542Net Assets 2022: $6,2352022Assets 2023: $34,948Liabilities 2023: $62,269Net Assets 2023: -$27,3212023Assets 2024: $34,270Liabilities 2024: $61,236Net Assets 2024: -$26,9662024

Highlighted filing

2018

Assets$75,663
Liabilities$4,393
Net Assets$71,270

Operations Trend

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

$200K$100K$0-$100KRevenue 2017: $190,035Expenses 2017: $48,052Net Income 2017: $141,9832017Revenue 2018: $82,421Expenses 2018: $153,134Net Income 2018: -$70,7132018Revenue 2019: $66,714Expenses 2019: $91,843Net Income 2019: -$25,1292019Revenue 2020: $92,461Expenses 2020: $92,725Net Income 2020: -$2642020Revenue 2021: $115,824Expenses 2021: $158,328Net Income 2021: -$42,5042021Revenue 2022: $139,404Expenses 2022: $159,742Net Income 2022: -$20,3382022Revenue 2023: $121,969Expenses 2023: $155,525Net Income 2023: -$33,5562023Revenue 2024: $40,219Expenses 2024: $39,864Net Income 2024: $3552024

Highlighted filing

2018

Revenue$82,421
Expenses$153,134
Net Income-$70,713
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Oct 16, 2019
Return Version
2018v3.1
Gross Receipts
$82,421
Mission and Program Overview

Mission

Terra Cultura's mission is to cultivate resilient communities empowered through education and collaboration in agroecology, sustainable living and the arts.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable-$37,523-
Cash and Non-Interest-Bearing Accounts$143,366$25,547▼ $117,819
Investments in Publicly Traded Securities-$12,592-
Savings and Temporary Cash Investments$1$1→ $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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$143,367$75,663▼ $67,704
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$1,384$4,393▲ $3,009
Total Liabilities$1,384$4,393▲ $3,009
Net Assets / Fund Balance
Unrestricted Net Assets$119,801$49,088▼ $70,713
Temporarily Rstr Net Assets$22,182$22,182→ $0
Total Net Assets Fund Balance$141,983$71,270▼ $70,713
Total Liabilities and Net Assets / Fund Balance$143,367$75,663▼ $67,704
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jessica WohlanderExecutive DirectorFT$12,000$12,000
Rachel WohlanderExecutive DirectorFT$12,000$12,000
Travis HillExecutive DirectorFT$12,000$12,000

Board Members and Trustees

NameTitle
Thomas HintzePresident
Hester HammanVice President
Carolyn WhiteDirector
Katie HatchDirector
Nathan KostaDirector
Rosalie LichtSecretary
Alex NittaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$82,404
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$17
All Other Contributions
$75,303
Change in Net Assets
$-70,713
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$109,594
Salaries, Compensation, and Employee Benefits$43,540
Total Fundraising Expense$22,850
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$71,327$1,988$12,885$86,200
Current Officers, Directors, Trustees, and Key Employees$25,565$7,254$7,106$39,925
Fees for Services Other$4,399$926-$5,325
Payroll Taxes$2,321$644$650$3,615
Insurance$1,196$249$814$2,259
Fees for Services Accounting-$1,940-$1,940
Office Expenses$588$144$95$827
Other Expenses$38$82$2$84
Conferences and Meetings$60--$60
Total Functional Expenses$115,307$14,977$22,850$153,134
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-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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 2: Description of Business or Family Relationship of Officers, Directors, Et

Jessica Wohlander (board member) is married to Travis Hill and sister of Rachel Wohlander, Co-Executive Directors. She officially recused herself from any conversation regarding the hiring process and any hiring decisions made.

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

The organization's Treasurer, as well as its Executive Directors perform an initial review of the prepared document, and provide the preparer with any questions, edits or amendments. An updated draft is then provided to the board of directors, who are given one week to review the draft before the board meets to discuss and approve the document.

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

Any business decisions regarding potential conflicts of interest are brought to the full board of directors, and voted on. Board members affected by the potentital conflict of interest are barred from discussion and vote on this issue.

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

Compensation levels for, and decisions to hire Co-Executive Directors were discussed and voted on by the board via paper meeting, in accordance with the organization's bylaws, after an independent party reviewed, advised on based on comparable data, and approved the employee agreement and compensation package. This process occurred last in 2017.

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

Financial statements, governing documents and the conflict of interest policy are available upon request. Financial statements are also available on the organization's website.

Filing and Contact Details

Filer

Filer Name
Terra Cultura
EIN
81-4943293
Phone
6507661261
Address
9525 Vervain St, San Diego, CA 92129

Signing Officer

Name
Alex Nitta
Title
Treasurer
Signed
2019-10-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Travis Hill
Formed
2017
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
7
Employees
3
Volunteers
3

Preparer

Firm
Cook & Company A Prof Actncy Corp
Address
870 Market Street Suite 880, San Francisco, CA 94102
Preparer
Douglas E Cook CPAMPA
Phone
4156211112
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: Eco-Educational Residences and Facilities: Interest in alternative, more eco-friendly housing, as well as building with sustainable, renewable resources, has blossomed in recent years. Terra Cultura is working to educate visitors about the carbon footprints of the conventionally built home, and the benefits of living in a home built with sustainability in mind. OTHER PROGRAM SERVICES 5: Community Supported Agriculture and Community Market Activities: Food deserts are regions that lack access to healthy food options such as fresh fruits and vegetables. Ironically, they are often found in agricultural communities, such as San Benito County, meaning that the individuals working in the field to grow these healthy options do not have access to them. Terra Cultura is increasing access to local, sustainably grown, healthy food through its Community Supported Agriculture CSA offerings, farmers market stall, and on-site farm stand. These programs inform and educate the general public about food systems and sustainable growing techniques. With on-site CSA pick-up and you-pick options, CSA members are a vital part of the Terra Cultura community, with access to all educational and cultural offerings. OTHER PROGRAM SERVICES 6: Agroecological and Environmental Stewardship Education: Learning the skills necessary to grow one's own food, in a way that nourishes natural systems and increases food security, empowers individuals by giving them control over an essential part of life. Terra Cultura's on-farm educational programs offered learning opportunities in agroecology, environmental stewardship and sustainable building techniques to residents of the surrounding area. These offerings included workshops, school field trips, and volunteer opportunities. These educational opportunities provided residents with a deeper connection with their environment, and the training necessary to continue the practices of agroecology and environmental stewardship in their home, farm or garden projects in their future.

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IRS990/ProgSrvcAccomActy2Grp/Desc0Agroecological and Environmental Stewardship Education: Learning the skills necessary to grow one's own food, in a way that nourishes natural systems and increases food security, empowers individuals by giving them control over an essential part of life. Terra Cultura's on-farm educational programs offered learning opportunities in agroecology, environmental stewardship and sustainable building techniques to residents of the surrounding area. These offerings included workshops, school field trips, and volunteer opportunities. These educational opportunities provided residents with a deeper connection with their environment, and the training necessary to continue the practices of agroecology and environmental stewardship in their home, farm or garden projects in their future.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Community Arts Engagement and Facilities: In our age of increasingly digital interactions, Terra Cultura believes that access to in-person gathering places will revitalize and nourish communities. In order to further engage with the local community, all Terra Cultura's facilities will be available to local residents. They will gain access to studio space, as well as performance, rehearsal, and event space. In this way, Terra Cultura plans to engage in an ongoing collaboration with local community members. While community members are on-site, they will also have access to the many educational, agricultural and cultural opportunities at Terra Cultura.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER PROGRAM SERVICES 4: Eco-Educational Residences and Facilities: Interest in alternative, more eco-friendly housing, as well as building with sustainable, renewable resources, has blossomed in recent years. Terra Cultura is working to educate visitors about the carbon footprints of the conventionally built home, and the benefits of living in a home built with sustainability in mind. OTHER PROGRAM SERVICES 5: Community Supported Agriculture and Community Market Activities: Food deserts are regions that lack access to healthy food options such as fresh fruits and vegetables. Ironically, they are often found in agricultural communities, such as San Benito County, meaning that the individuals working in the field to grow these healthy options do not have access to them. Terra Cultura is increasing access to local, sustainably grown, healthy food through its Community Supported Agriculture CSA offerings, farmers market stall, and on-site farm stand. These programs inform and educate the general public about food systems and sustainable growing techniques. With on-site CSA pick-up and you-pick options, CSA members are a vital part of the Terra Cultura community, with access to all educational and cultural offerings. OTHER PROGRAM SERVICES 6: Agroecological and Environmental Stewardship Education: Learning the skills necessary to grow one's own food, in a way that nourishes natural systems and increases food security, empowers individuals by giving them control over an essential part of life. Terra Cultura's on-farm educational programs offered learning opportunities in agroecology, environmental stewardship and sustainable building techniques to residents of the surrounding area. These offerings included workshops, school field trips, and volunteer opportunities. These educational opportunities provided residents with a deeper connection with their environment, and the training necessary to continue the practices of agroecology and environmental stewardship in their home, farm or garden projects in their future.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Jessica Wohlander (board member) is married to Travis Hill and sister of Rachel Wohlander, Co-Executive Directors. She officially recused herself from any conversation regarding the hiring process and any hiring decisions made.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The organization's Treasurer, as well as its Executive Directors perform an initial review of the prepared document, and provide the preparer with any questions, edits or amendments. An updated draft is then provided to the board of directors, who are given one week to review the draft before the board meets to discuss and approve the document.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Any business decisions regarding potential conflicts of interest are brought to the full board of directors, and voted on. Board members affected by the potentital conflict of interest are barred from discussion and vote on this issue.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Compensation levels for, and decisions to hire Co-Executive Directors were discussed and voted on by the board via paper meeting, in accordance with the organization's bylaws, after an independent party reviewed, advised on based on comparable data, and approved the employee agreement and compensation package. This process occurred last in 2017.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Financial statements, governing documents and the conflict of interest policy are available upon request. Financial statements are also available on the organization's website.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 4d: Other Program Services Description
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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