Civic Intelligence

Mothers for Mothers Postpartum Justice Project

EIN 85-3309346 • 501(c)3 • Berkeley, CA

Profile

Mothers nbsp;for nbsp;postpartum nbsp;justice nbsp;is nbsp;a nbsp;grassroots nbsp;organization nbsp;in nbsp;oakland nbsp;that nbsp;shows nbsp;up nbsp;for nbsp;the nbsp;black nbsp;community nbsp;one nbsp;meal nbsp;at nbsp;a nbsp;time nbsp;through nbsp;the nbsp;nourish nbsp;program

2342 Shattuck AveBerkeley, CA 94704

www.postpartumjustice.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

22nd percentile

-23%

Higher net margin than 22% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

93rd percentile

$49,578

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 21.8% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

14th percentile

-75%

Faster asset growth than 14% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

57th percentile

3.3%

Faster revenue growth than 57% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$14,049

Down $42,507 (-75%) from 2023

Liabilities

Down

$0

Down $25,045 (-100%) from 2023

Net Assets

Down

$14,049

Down $17,462 (-55%) from 2023

Operations
Liabilities / Revenue62nd percentileNet Margin22nd percentile

Revenue

Up

$227,724

Up $7,250 (+3.3%) from 2023

Expenses

Up

$280,740

Up $971 (+0.3%) from 2023

Net Income

Up

-$53,016

Up $6,279 (+11%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth14th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$150K$100K$50K$0Assets 2022: $113,241Liabilities 2022: $22,434Net Assets 2022: $90,8072022Assets 2023: $56,556Liabilities 2023: $25,045Net Assets 2023: $31,5112023Assets 2024: $14,049Liabilities 2024: $0Net Assets 2024: $14,0492024

Highlighted filing

2024

Assets$14,049
Liabilities$0
Net Assets$14,049
Open 2024 Filing

Operations Trend

Revenue Growth57th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KRevenue 2022: $144,883Expenses 2022: $208,132Net Income 2022: -$63,2492022Revenue 2023: $220,474Expenses 2023: $279,769Net Income 2023: -$59,2952023Revenue 2024: $227,724Expenses 2024: $280,740Net Income 2024: -$53,0162024

Highlighted filing

2024

Revenue$227,724
Expenses$280,740
Net Income-$53,016
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$14,049
Liabilities
$0
Net assets
$14,049
Revenue
$227,724
Expenses
$280,740
Net income
-$53,016
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.14$0.00$0.14$2.28$2.81$0.53
2023Detailed filing. Detailed filing data is available for this year.$0.57$0.25$0.32$2.20$2.80$0.59
2022Detailed filing. Detailed filing data is available for this year.$1.13$0.22$0.91$1.45$2.08$0.63
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 22, 2025
Return Version
2024v5.1
Gross Receipts
$227,724
Mission and Program Overview

Mission

Mothers nbsp;for nbsp;postpartum nbsp;justice nbsp;is nbsp;a nbsp;grassroots nbsp;organization nbsp;in nbsp;oakland nbsp;that nbsp;shows nbsp;up nbsp;for nbsp;the nbsp;black nbsp;community nbsp;one nbsp;meal nbsp;at nbsp;a nbsp;time nbsp;through nbsp;the nbsp;nourish nbsp;program

Mothers for postpartum justice is a grassroots organization in oakland that shows up for the black community one meal at a time through the nourish program.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$56,556$14,049▼ $42,507
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$56,556$14,049▼ $42,507
Liabilities
Other Liabilities$25,045--
Total Liabilities$25,045$0▼ $25,045
Net Assets / Fund Balance
Net Assets With Donor Restrictions$31,511$14,049▼ $17,462
Net Assets Without Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$31,511$14,049▼ $17,462
Total Liabilities and Net Assets / Fund Balance$56,556$14,049▼ $42,507
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Josephine Nana-amaHugs CoordinatorPT$49,578$49,578
Lori GourdineHugs Program AssistantPT$45,974$45,974
Nina ArrocenaNourish CoordinatorPT$40,750$40,750
Linda JonesPresidentPT$24,000$24,000
Tora SpignerTreasurerPT$7,500$7,500
Revenue and Support

Revenue Composition

Contributions and Grants
$227,724
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$227,724
Change in Net Assets
$-53,016
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$156,066
Other Expenses$124,674
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$156,066--$156,066
Fees for Services Accounting-$28,032-$28,032
Office Expenses-$17,515-$17,515
Other Expenses$9,478--$2,313
Fees for Services Legal-$920-$920
Insurance-$675-$675
Advertising-$132-$132
Total Functional Expenses$231,143$47,274$0$280,740
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
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Part VI, Section B, Line 11B

“The form 990 is shared with the treasurer and the other signers for review and signature after the accountant has prepared it.”

Part VII, Line 1A(B)

“Leadership of the board, strategic oversight, executive director support, governance and compliance, public and donor relations (optional or shared role), conflict resolution”

Part VII, Line 1A(B)

“Coordinate food delivery and assist with hugs program needs.”

Filing and Contact Details

Filer

Filer Name
Mothers for Mothers Postpartum Justice Project
EIN
85-3309346
Phone
5107170616
Address
2342 SHATTUCK AVE, BERKELEY, CA 94704

Signing Officer

Name
Tora Spigner
Title
Coordinator
Phone
5107170616
Signed
2025-05-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tora Spigner
Formed
2023
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
0
Employees
0

Preparer

Firm
Vw Tax & Accounting Service LLC
Address
800 W FIFTH AVE, 104A, NAPERVILLE, IL 60563
Preparer
Victoria Watson
Phone
3314319129
Raw XML Appendix326 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1NOURISH COORDINATOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2HUGS COORDINATOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4HUGS PROGRAM ASSISTANT
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IRS990/ProgSrvcAccomActy2Grp/Desc0THE NURTURE PROGRAM PROVIDES ESSENTIAL POSTPARTUM SUPPLIES TO NEW MOTHERS. THIS ALLEVIATES THE PROBLEM OF NEW MOMS TAKING THEIR NEWBORN OUT TO SHOP FOR THESE PRODUCTS THAT THEY DIDNT KNOW THEY NEEDED.
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IRS990/ProgSrvcAccomActy3Grp/Desc0MPJ CONTINUES A NEW PROJECT CALLED HUGS (HONORING AND UNIFYING GATHERINGS) TO PARTNER WITH THREE LOCAL BLACK-OWNED CAFES AND RESTAURANTS TO PROVIDE A SAFE SPACE FOR NEW MAMAS AND BIRTHING PEOPLE OF INFANTS 0-12 MONTHS IN THE COMMUNITY.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS SHARED WITH THE TREASURER AND THE OTHER SIGNERS FOR REVIEW AND SIGNATURE AFTER THE ACCOUNTANT HAS PREPARED IT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1LEADERSHIP OF THE BOARD, STRATEGIC OVERSIGHT, EXECUTIVE DIRECTOR SUPPORT, GOVERNANCE AND COMPLIANCE, PUBLIC AND DONOR RELATIONS (OPTIONAL OR SHARED ROLE), CONFLICT RESOLUTION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COORDINATE FOOD DELIVERY AND ASSIST WITH HUGS PROGRAM NEEDS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1PART VII, LINE 1A(B)
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2PART VII, LINE 1A(B)
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IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt056556
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt014049
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/USAddress/AddressLine1Txt02342 SHATTUCK AVE
IRS990/USAddress/AddressLine2Txt0413
IRS990/USAddress/CityNm0BERKELEY
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd094704
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0https://www.postpartumjustice.org
IRS990/WhistleblowerPolicyInd00
IRS990/WrittenPolicyOrProcedureInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0TORA SPIGNER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COORDINATOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05107170616
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MOTHERS FOR MOTHERS POSTPARTUM JUSTICE PROJECT
ReturnHeader/Filer/BusinessNameControlTxt0MOTH
ReturnHeader/Filer/EIN0853309346
ReturnHeader/Filer/PhoneNum05107170616
ReturnHeader/Filer/USAddress/AddressLine1Txt02342 SHATTUCK AVE
ReturnHeader/Filer/USAddress/CityNm0BERKELEY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094704
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0824422563
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0VW TAX & ACCOUNTING SERVICE LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0800 W FIFTH AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine2Txt0104A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0NAPERVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd060563
ReturnHeader/PreparerPersonGrp/PhoneNum03314319129
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0VICTORIA WATSON
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-06-10T13:20:45-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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