Civic Intelligence

Sierra Harvest

990 • Fiscal year 2016 • EIN 90-1026798

Jul 01, 2015 to Jun 30, 2016 • Filed on Mar 07, 2017

313 Railroad Ave Room 201Nevada City, CA 95959

(530) 265-2343

Siviq Scores

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

Liabilities / Assets

54th percentile

0.05x

Higher debt load relative to assets than 54% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

48th percentile

0.03x

Higher debt load relative to revenue than 48% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

74th percentile

15%

Higher net margin than 74% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

86th percentile

36%

Faster asset growth than 86% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

77th percentile

24%

Faster revenue growth than 77% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Up

$394,351

Up $105,140 (+36%) from 2015

Net Assets

Up

$373,300

Up $97,616 (+35%) from 2015

Liabilities

Up

$21,051

Up $7,524 (+56%) from 2015

Revenue

Up

$640,299

Up $124,954 (+24%) from 2015

Expenses

Up

$542,683

Up $95,910 (+21%) from 2015

Net Income

Up

$97,616

Up $29,044 (+42%) from 2015

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2014: $229,595Liabilities 2014: $22,483Net Assets 2014: $207,1122014Assets 2015: $289,211Liabilities 2015: $13,527Net Assets 2015: $275,6842015Assets 2016: $394,351Liabilities 2016: $21,051Net Assets 2016: $373,3002016Assets 2017: $565,100Liabilities 2017: $21,211Net Assets 2017: $543,8892017Assets 2018: $823,441Liabilities 2018: $24,575Net Assets 2018: $798,8662018Assets 2019: $964,237Liabilities 2019: $26,278Net Assets 2019: $937,9592019Assets 2020: $1,080,994Liabilities 2020: $116,893Net Assets 2020: $964,1012020Assets 2021: $1,091,306Liabilities 2021: $34,868Net Assets 2021: $1,056,4382021Assets 2022: $1,045,953Liabilities 2022: $48,896Net Assets 2022: $997,0572022Assets 2023: $1,250,488Liabilities 2023: $106,079Net Assets 2023: $1,144,4092023Assets 2024: $1,039,954Liabilities 2024: $126,182Net Assets 2024: $913,7722024

Highlighted filing

2016

Assets$394,351
Liabilities$21,051
Net Assets$373,300

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2014: $346,625Expenses 2014: $278,823Net Income 2014: $67,8022014Revenue 2015: $515,345Expenses 2015: $446,773Net Income 2015: $68,5722015Revenue 2016: $640,299Expenses 2016: $542,683Net Income 2016: $97,6162016Revenue 2017: $842,298Expenses 2017: $671,709Net Income 2017: $170,5892017Revenue 2018: $1,024,382Expenses 2018: $769,405Net Income 2018: $254,9772018Revenue 2019: $981,115Expenses 2019: $845,382Net Income 2019: $135,7332019Revenue 2020: $913,915Expenses 2020: $900,041Net Income 2020: $13,8742020Revenue 2021: $870,307Expenses 2021: $811,099Net Income 2021: $59,2082021Revenue 2022: $944,447Expenses 2022: $942,335Net Income 2022: $2,1122022Revenue 2023: $1,325,564Expenses 2023: $1,170,491Net Income 2023: $155,0732023Revenue 2024: $1,353,848Expenses 2024: $1,632,678Net Income 2024: -$278,8302024

Highlighted filing

2016

Revenue$640,299
Expenses$542,683
Net Income$97,616
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Mar 7, 2017
Return Version
2015v3.0
Gross Receipts
$640,299
Mission and Program Overview

Mission

Founded in 2008, Sierra Harvest is building a community that values and eats an abundance of fresh, local, seasonal food; training successful local farmers that are increasing sustainable food production; and creating equitable access to fresh, local, seasonal food. We serve dozens of farmers, hundreds of families and thousands of children. Be the local food movement and join us in the conversation at www.sierraharvest.org.

Sierra Harvests mission is to educate, inspire, and connect Nevada County families to fresh, local, seasonal food.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$135,576$266,619▲ $131,043
Pledges and Grants Receivable-$103,396-
Land, Buildings, and Equipment, Net$11,130$8,791▼ $2,339
Prepaid Expenses and Deferred Charges$7,784$7,752▼ $32
Accounts Receivable$133,721$5,244▼ $128,477
Total Assets$289,211$394,351▲ $105,140
Other Assets Total$1,000$2,549▲ $1,549
Liabilities
Deferred Revenue$4,601$12,137▲ $7,536
Other Liabilities$5,627$7,749▲ $2,122
Accounts Payable and Accrued Expenses$3,299$1,165▼ $2,134
Total Liabilities$13,527$21,051▲ $7,524
Net Assets / Fund Balance
Unrestricted Net Assets$165,054$242,323▲ $77,269
Temporarily Rstr Net Assets$110,630$130,977▲ $20,347
Total Net Assets Fund Balance$275,684$373,300▲ $97,616
Total Liabilities and Net Assets / Fund Balance$289,211$394,351▲ $105,140

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$8,791$2,902$11,693
Compensation and Service Providers

Board Members and Trustees

NameTitle
Phil TurnerPresident
Sandra BarringtonVice President
Ariel Lovett-KingBoard member
Karin KaufmanBoard Member
Kwong ChewBoard member
Jennifer SingerSecretary
Joy Castro-WehrStudent Rep Non Voting
Rita CoriellTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$485,201
Program Service Revenue
$153,273
Investment Income
$139
Other Revenue
$1,686
All Other Contributions
$344,257
Change in Net Assets
$97,616
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$306,864
Other Expenses$235,819
Total Fundraising Expense$55,958
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$141,763$20,590$18,916$181,269
Current Officers, Directors, Trustees, and Key Employees$58,143$20,987$16,870$96,000
Fees for Services Other$87,707$984$5,299$93,990
Payroll Taxes$17,761$3,533$3,035$24,329
Occupancy$13,928$1,571$2,160$17,659
Insurance$9,486$6,602$527$16,615
Office Expenses$10,687$1,111$3,399$15,197
All Other Expenses$6,394$622$1,673$8,689
Travel$7,004$43$536$7,583
Other Employee Benefits$3,934$696$636$5,266
Information Technology$3,318$721$506$4,545
Conferences and Meetings$3,427$14$58$3,499
Fees for Services Accounting-$2,860-$2,860
Advertising$2,834--$2,834
Other Expenses$1,153$497$1,196$2,349
Depreciation Depletion-$2,339-$2,339
Total Functional Expenses$423,366$63,359$55,958$542,683
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Kwong ChewDirectorGuest Chef tasting week- 3 schoolsNo$600
-DirectorInstall Garden at Friend ClubNo$350
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Cards Payable$4,047
Federal income taxes$3,702
School Garden Cart Accounts-
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
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 15A

Compensation Review Approval Process- CEO Top Management- Executive Directors prepare a budget based on Non profit Resource Centers compensation guide for Northern CA and Board approves it.

Form 990, Part VI, Line 15B

Compensation Review Approval Process- Officers Key Employees- Executive Directors prepare a budget based on Non profit Resource Centers compensation guide for Northern CA and Board approves it.

Form 990, Part VI, Line 18

Explanation of Other Means Forms Available for Public Inspection- Organization forms and documents are on file in our office and are available upon request.

Form 990, Part VI, Line 12C

Explanation of Monitoring and Enforcement of conflicts- Board Members sign our conflict of interest policy when they join the Board and it is filed.

Form 990, Part VI, Line 19

Other Organization Documents Publicly Available- These policies are on file in our office and are available upon request.

Filing and Contact Details

Filer

Filer Name
Sierra Harvest
EIN
90-1026798
Phone
5302652343
Address
313 Railroad Ave Room 201, Nevada City, CA 95959

Signing Officer

Name
Jennifer Singer
Title
Board Secretary
Signed
2017-03-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jennifer Singer
Formed
2013
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
11
Volunteers
255

Preparer

Firm
A-One Bookkeeping & Tax
Address
PO Box 934, Nevada City, CA 95959
Preparer
Tonya D Lindsay
Phone
5304700100
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D

Program Service Expenses 58,508, Grants and allocations 0, Revenue 42,293 THE SIERRA GARDENS program enhances health and food access by supporting families and community organizations in growing fruits and vegetables providing garden beds plus two years of gardening and cooking classes, mentorship and starts. Since the program began, Sierra Harvest has supported 40 gardens and seen an 83 reduction in participants that had to regularly skip a meal. 68 of the program participants grew NONE of the produce their family ate before the program, and now 100 grow at least 25 of the produce their family eats.

Form 990, Part III, Line 4D

Program Service Expenses 21,329, Grants and allocations 0, Revenue 10,495 THE FARM INSTITUTE is a new program in 2016 that works alongside farmers and ranchers to support an increase in sustainably grown fresh food in Nevada County. Our programs are designed to build the prosperity of ecologically sustainable producers, to increase the land in sustainable production, and to train more beginning farmers as our older generation of producers retire. Through our Farm Crew training program, we recruit, help place, and train beginning farmers in sustainable agriculture production. Farm Biz, a four-month business skill-building course, brings small business professionals and educators to our local farmers and ranchers. Our Land Match program works to connect sustainable farmers and ranchers with locally available agricultural land.

Form 990, Part III, Line 4D

Program Service Expenses 4,666, Grants and allocations 0, Revenue 662 FOOD ADVOCACY- We engage in local, regional, and national policies that support just, sustainable food systems. The Nevada County Food Policy Council NCFPC was formed in March 2015 to foster collaboration among local food and farming individuals, businesses and organizations, set common goals and work together to maximize positive impacts on the food environment, human health and livelihoods in the community. The NCFPC is a member of the California Food Policy Council which allows us to weigh in on statewide food and farming policies that impact Nevada County. The NCFPC, made up of 30 local food and farming organizations, has embarked on a food system assessment to study the impacts of the current industrialized food system present in the county and invest in a more vibrant local food system built on a strong sense of community.

Form 990, Part III, Line 4D

Program Service Expenses 27,515, Grants and allocations 0, Revenue 10,858 SCHOOL FOOD Sierra Harvest, in collaboration with the current school meal providers, is working to incorporate more locally and regionally grown fresh foods into the school meal program. We do this through tastings, salad bars, California Thursdays promotion, supporting individual school districts with their goals to serve scratch cooked meals, and by connecting local farms to school meal providers.

Form 990, Part III, Line 4A

THE FARM TO SCHOOL PROGRAM is currently in twenty-two Nevada County schools and reaches over 6700 students 96 of the K-8 students in the Western Nevada County. Sierra Harvest connects each school with a local farm partner. This farmer hosts farm field trips at their farms, provides produce for a weekly produce stand at the school, and comes into the classroom to share farming stories and activities with the kids. We also do monthly Harvest of the Month tastings of local, seasonal fruits and vegetables delivered to classrooms along with educator curriculum and a family newsletter. Our Tasting Week brings guest chefs from around the county into hundreds of classrooms to cook simple, seasonal meals. Our pre and post-test survey data indicate that of the students who participate in our Farm to School programming, 54 more students like the fruits and veggies they try during Harvest of the Month tastings than before the tasting, 80 more students can name a farmer, and 33 more students report that their families shop directly from farmers.

Form 990, Part III, Line 4B

EDUCATIONAL FARMS PROGRAM- Sierra Harvest supports farm education for school age kids through our educational farm, The Food Love Project and by supporting garden education at schools. The Food Love Project is devoted to promoting nutrition education, food security, and community involvement in growing, harvesting, eating, and celebrating fresh food. The farm hosts experiential field trips, summer camps, service projects, U-pick, and community work days. The Food Love Project provides 5,000 hours of hands-on farm education through field trips, camps, and in-school visits. It provides educational services to at least 700 community members, with approximately 30 being at-risk youth and adults. The farm produces over 2,000 pounds of fresh vegetables that are planted and harvested by program participants. Sierra Harvest also supports garden education at Yuba River Charter School, Scotten and Lyman Gilmore schools. This includes developing garden curriculum, teaching classes, leading field trips, and doing in-class garden lessons.

Form 990, Part III, Line 4C

FARMER EVENTS-Sierra Harvest puts on a series of community events promoting local food and farms attended by over 1000 people each year. Ten farm potlucks feature a different farm every other week throughout the growing season and soup nights feature farm fresh soups and bread for family and community. Sierra Harvest also maintains a local food events calendar. Our events build the customer base and bring high quality education to Nevada County farmers and ranchers year round. The Sustainable Food and Farm conference is an annual regional conference designed to serve the educational needs of the local and regional sustainable farming community. The conference begins with a day of farm tours and a specialized hands-on workshop featuring a specific farming topic. It is followed by two days of presentations from nationally recognized speakers and afternoon breakout sessions for participants to ask questions and get advice. The conference also offers 20 workshop sessions on food and farming topics taught by local and regional experts in the field. The Sustainable Food Farm Conference serves 550 people, including 85 farmers who received scholarships to attend.

Form 990, Part IX, Line 11G

Fees for Services, Other. Program based fees for services are 31,960 for Farm to School liaisons, 11,750 for Farm Conference speaker fees, 19,033 for educator fees for the Farm to School Program, 9,126 for food preparation for the Farm Conference, 6,000 for the Food Corps Member who supports all programs, 3,000 for Farm Conference organizing support, 6838 for miscellaneous program subcontractors. Administrative fees for services were 984 for miscellaneous admin help. Fundraising fees for services were 5299 for catering, photography, graphic design misc.

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

Form 990 Review Process - The 990 is approved by the Board of Directors prior to filing at a regular Board meeting.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Program Service Expenses 58,508, Grants and allocations 0, Revenue 42,293 THE SIERRA GARDENS program enhances health and food access by supporting families and community organizations in growing fruits and vegetables providing garden beds plus two years of gardening and cooking classes, mentorship and starts. Since the program began, Sierra Harvest has supported 40 gardens and seen an 83 reduction in participants that had to regularly skip a meal. 68 of the program participants grew NONE of the produce their family ate before the program, and now 100 grow at least 25 of the produce their family eats.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Program Service Expenses 21,329, Grants and allocations 0, Revenue 10,495 THE FARM INSTITUTE is a new program in 2016 that works alongside farmers and ranchers to support an increase in sustainably grown fresh food in Nevada County. Our programs are designed to build the prosperity of ecologically sustainable producers, to increase the land in sustainable production, and to train more beginning farmers as our older generation of producers retire. Through our Farm Crew training program, we recruit, help place, and train beginning farmers in sustainable agriculture production. Farm Biz, a four-month business skill-building course, brings small business professionals and educators to our local farmers and ranchers. Our Land Match program works to connect sustainable farmers and ranchers with locally available agricultural land.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Program Service Expenses 4,666, Grants and allocations 0, Revenue 662 FOOD ADVOCACY- We engage in local, regional, and national policies that support just, sustainable food systems. The Nevada County Food Policy Council NCFPC was formed in March 2015 to foster collaboration among local food and farming individuals, businesses and organizations, set common goals and work together to maximize positive impacts on the food environment, human health and livelihoods in the community. The NCFPC is a member of the California Food Policy Council which allows us to weigh in on statewide food and farming policies that impact Nevada County. The NCFPC, made up of 30 local food and farming organizations, has embarked on a food system assessment to study the impacts of the current industrialized food system present in the county and invest in a more vibrant local food system built on a strong sense of community.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Program Service Expenses 27,515, Grants and allocations 0, Revenue 10,858 SCHOOL FOOD Sierra Harvest, in collaboration with the current school meal providers, is working to incorporate more locally and regionally grown fresh foods into the school meal program. We do this through tastings, salad bars, California Thursdays promotion, supporting individual school districts with their goals to serve scratch cooked meals, and by connecting local farms to school meal providers.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FARM TO SCHOOL PROGRAM is currently in twenty-two Nevada County schools and reaches over 6700 students 96 of the K-8 students in the Western Nevada County. Sierra Harvest connects each school with a local farm partner. This farmer hosts farm field trips at their farms, provides produce for a weekly produce stand at the school, and comes into the classroom to share farming stories and activities with the kids. We also do monthly Harvest of the Month tastings of local, seasonal fruits and vegetables delivered to classrooms along with educator curriculum and a family newsletter. Our Tasting Week brings guest chefs from around the county into hundreds of classrooms to cook simple, seasonal meals. Our pre and post-test survey data indicate that of the students who participate in our Farm to School programming, 54 more students like the fruits and veggies they try during Harvest of the Month tastings than before the tasting, 80 more students can name a farmer, and 33 more students report that their families shop directly from farmers.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5EDUCATIONAL FARMS PROGRAM- Sierra Harvest supports farm education for school age kids through our educational farm, The Food Love Project and by supporting garden education at schools. The Food Love Project is devoted to promoting nutrition education, food security, and community involvement in growing, harvesting, eating, and celebrating fresh food. The farm hosts experiential field trips, summer camps, service projects, U-pick, and community work days. The Food Love Project provides 5,000 hours of hands-on farm education through field trips, camps, and in-school visits. It provides educational services to at least 700 community members, with approximately 30 being at-risk youth and adults. The farm produces over 2,000 pounds of fresh vegetables that are planted and harvested by program participants. Sierra Harvest also supports garden education at Yuba River Charter School, Scotten and Lyman Gilmore schools. This includes developing garden curriculum, teaching classes, leading field trips, and doing in-class garden lessons.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6FARMER EVENTS-Sierra Harvest puts on a series of community events promoting local food and farms attended by over 1000 people each year. Ten farm potlucks feature a different farm every other week throughout the growing season and soup nights feature farm fresh soups and bread for family and community. Sierra Harvest also maintains a local food events calendar. Our events build the customer base and bring high quality education to Nevada County farmers and ranchers year round. The Sustainable Food and Farm conference is an annual regional conference designed to serve the educational needs of the local and regional sustainable farming community. The conference begins with a day of farm tours and a specialized hands-on workshop featuring a specific farming topic. It is followed by two days of presentations from nationally recognized speakers and afternoon breakout sessions for participants to ask questions and get advice. The conference also offers 20 workshop sessions on food and farming topics taught by local and regional experts in the field. The Sustainable Food Farm Conference serves 550 people, including 85 farmers who received scholarships to attend.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Fees for Services, Other. Program based fees for services are 31,960 for Farm to School liaisons, 11,750 for Farm Conference speaker fees, 19,033 for educator fees for the Farm to School Program, 9,126 for food preparation for the Farm Conference, 6,000 for the Food Corps Member who supports all programs, 3,000 for Farm Conference organizing support, 6838 for miscellaneous program subcontractors. Administrative fees for services were 984 for miscellaneous admin help. Fundraising fees for services were 5299 for catering, photography, graphic design misc.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Form 990 Review Process - The 990 is approved by the Board of Directors prior to filing at a regular Board meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Compensation Review Approval Process- CEO Top Management- Executive Directors prepare a budget based on Non profit Resource Centers compensation guide for Northern CA and Board approves it.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Compensation Review Approval Process- Officers Key Employees- Executive Directors prepare a budget based on Non profit Resource Centers compensation guide for Northern CA and Board approves it.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Explanation of Other Means Forms Available for Public Inspection- Organization forms and documents are on file in our office and are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Explanation of Monitoring and Enforcement of conflicts- Board Members sign our conflict of interest policy when they join the Board and it is filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Other Organization Documents Publicly Available- These policies are on file in our office and are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 4d
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part III, Line 4d
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part III, Line 4d
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part III, Line 4d
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part III, Line 4a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part III, Line 4b

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