Civic Intelligence

California Winegrower Foundation

EIN 94-2166265 • 501(c)5 • Napa, CA

Profile

To improve the conditions of employees engaged in agricultural operations. The organization primarily does this by administering pension and group health benefit plans for agricultural employees of growers under contract with the organization.

1909 Jefferson StreetNapa, CA 94559

www.aghealthbenefits.org

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.51x

Higher debt load relative to assets than 93% of similar nonprofits.

501(c)5 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

68th percentile

0.13x

Higher debt load relative to revenue than 68% of similar nonprofits.

501(c)5 • $10M-$25M nonprofits • Source year 2025

Net Margin

21st percentile

-0.1%

Higher net margin than 21% of similar nonprofits.

501(c)5 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

44th percentile

$226,796

Higher top officer pay than 44% of similar nonprofits.

Top officer pay equals 1.3% of source-year revenue.

501(c)5 • $10M-$25M nonprofits • Source year 2025

Asset Growth

7th percentile

-6.3%

Faster asset growth than 7% of similar nonprofits.

501(c)5 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

12th percentile

-5.7%

Faster revenue growth than 12% of similar nonprofits.

501(c)5 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Assets

Down

$4,479,734

Down $302,078 (-6.3%) from 2024

Liabilities

Down

$2,294,183

Down $298,528 (-12%) from 2024

Net Assets

Down

$2,185,551

Down $3,550 (-0.2%) from 2024

Revenue

Down

$17,798,099

Down $1,073,447 (-5.7%) from 2024

Expenses

Down

$17,811,069

Down $1,068,419 (-5.7%) from 2024

Net Income

Down

-$12,970

Down $5,028 (-63%) from 2024

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $2,114,023Liabilities 2010: $953,899Net Assets 2010: $1,160,1242010Assets 2011: $2,265,148Liabilities 2011: $981,419Net Assets 2011: $1,283,7292011Assets 2012: $2,226,611Liabilities 2012: $791,597Net Assets 2012: $1,435,0142012Assets 2013: $2,882,709Liabilities 2013: $1,215,596Net Assets 2013: $1,667,1132013Assets 2014: $3,088,417Liabilities 2014: $1,242,701Net Assets 2014: $1,845,7162014Assets 2015: $3,170,537Liabilities 2015: $1,173,206Net Assets 2015: $1,997,3312015Assets 2016: $3,768,956Liabilities 2016: $1,558,337Net Assets 2016: $2,210,6192016Assets 2017: $3,540,526Liabilities 2017: $1,365,039Net Assets 2017: $2,175,4872017Assets 2018: $3,958,510Liabilities 2018: $1,516,392Net Assets 2018: $2,442,1182018Assets 2019: $3,892,405Liabilities 2019: $1,380,888Net Assets 2019: $2,511,5172019Assets 2020: $4,011,650Liabilities 2020: $1,752,936Net Assets 2020: $2,258,7142020Assets 2021: $3,681,527Liabilities 2021: $1,486,822Net Assets 2021: $2,194,7052021Assets 2022: $3,693,576Liabilities 2022: $1,588,236Net Assets 2022: $2,105,3402022Assets 2023: $4,250,613Liabilities 2023: $2,058,755Net Assets 2023: $2,191,8582023Assets 2024: $4,781,812Liabilities 2024: $2,592,711Net Assets 2024: $2,189,1012024Assets 2025: $4,479,734Liabilities 2025: $2,294,183Net Assets 2025: $2,185,5512025

Highlighted filing

2025

Assets$4,479,734
Liabilities$2,294,183
Net Assets$2,185,551

Operations Trend

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

$20M$15M$10M$5.0M$0-$5.0MExpenses 2010: $8,766,8442010Expenses 2011: $9,430,0962011Expenses 2012: $10,178,1092012Revenue 2013: $11,660,987Expenses 2013: $11,428,888Net Income 2013: $232,0992013Revenue 2014: $11,741,369Expenses 2014: $11,562,766Net Income 2014: $178,6032014Revenue 2015: $6,166,877Expenses 2015: $6,015,262Net Income 2015: $151,6152015Revenue 2016: $12,944,494Expenses 2016: $12,731,206Net Income 2016: $213,2882016Revenue 2017: $14,220,820Expenses 2017: $14,255,952Net Income 2017: -$35,1322017Revenue 2018: $15,102,835Expenses 2018: $14,836,204Net Income 2018: $266,6312018Revenue 2019: $15,053,093Expenses 2019: $14,983,694Net Income 2019: $69,3992019Revenue 2020: $16,551,429Expenses 2020: $16,804,232Net Income 2020: -$252,8032020Revenue 2021: $16,676,626Expenses 2021: $16,741,225Net Income 2021: -$64,5992021Revenue 2022: $16,632,854Expenses 2022: $16,645,311Net Income 2022: -$12,4572022Revenue 2023: $16,970,785Expenses 2023: $16,886,344Net Income 2023: $84,4412023Revenue 2024: $18,871,546Expenses 2024: $18,879,488Net Income 2024: -$7,9422024Revenue 2025: $17,798,099Expenses 2025: $17,811,069Net Income 2025: -$12,9702025

Highlighted filing

2025

Revenue$17,798,099
Expenses$17,811,069
Net Income-$12,970

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.48$2.29$2.19$17.8$17.8$0.01
2024Detailed filing. Detailed filing data is available for this year.$4.78$2.59$2.19$18.9$18.9$0.01
2023Detailed filing. Detailed filing data is available for this year.$4.25$2.06$2.19$17.0$16.9$0.08
2022Detailed filing. Detailed filing data is available for this year.$3.69$1.59$2.11$16.6$16.6$0.01
2021Detailed filing. Detailed filing data is available for this year.$3.68$1.49$2.19$16.7$16.7$0.06
2020Detailed filing. Detailed filing data is available for this year.$4.01$1.75$2.26$16.6$16.8$0.25
2019Detailed filing. Detailed filing data is available for this year.$3.89$1.38$2.51$15.1$15.0$0.07
2018Detailed filing. Detailed filing data is available for this year.$3.96$1.52$2.44$15.1$14.8$0.27
2017Detailed filing. Detailed filing data is available for this year.$3.54$1.37$2.18$14.2$14.3$0.04
2016Detailed filing. Detailed filing data is available for this year.$3.77$1.56$2.21$12.9$12.7$0.21
2015Summary only. Only limited summary data is available for this year.$3.17$1.17$2.00$6.17$6.02$0.15
2014Detailed filing. Detailed filing data is available for this year.$3.09$1.24$1.85$11.7$11.6$0.18
2013Detailed filing. Detailed filing data is available for this year.$2.88$1.22$1.67$11.7$11.4$0.23
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.23$0.79$1.44$10.2
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.27$0.98$1.28$9.43
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.11$0.95$1.16$8.77
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$19,891,095
Mission and Program Overview

Mission

To improve the conditions of employees engaged in agricultural operations. The organization primarily does this by administering pension and group health benefit plans for agricultural employees of growers under contract with the organization.

To improve the conditions of employees engaged in agricultural operations. The organization primarily does this by administering group health benefit plans for agricultural employees of growers under contract with the organization.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$3,775,182$3,249,299▼ $525,883
Investments in Publicly Traded Securities$468,420$498,360▲ $29,940
Cash and Non-Interest-Bearing Accounts$102,106$103,911▲ $1,805
Intangible Assets-$73,771-
Prepaid Expenses and Deferred Charges$66,123$71,167▲ $5,044
Land, Buildings, and Equipment, Net$109,033$49,925▼ $59,108
Accounts Receivable$21,524$31,574▲ $10,050
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-
Inventories for Sale or Use-$0-
Total Assets$4,781,812$4,479,734▼ $302,078
Other Assets Total$239,424$401,727▲ $162,303
Liabilities
Escrow Account Liability$2,338,599$1,887,483▼ $451,116
Other Liabilities$183,111$317,369▲ $134,258
Accounts Payable and Accrued Expenses$71,001$89,331▲ $18,330
Total Liabilities$2,592,711$2,294,183▼ $298,528
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,189,101$2,185,551▼ $3,550
Total Net Assets Fund Balance$2,189,101$2,185,551▼ $3,550
Total Liabilities and Net Assets / Fund Balance$4,781,812$4,479,734▼ $302,078

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$44,090$73,063$117,153
Leasehold Improvements$5,835-$5,835
Other Assets Org$401,727--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Rebecca A BarlowExec. DirectorFT$190,000$43,534$233,534

Board Members and Trustees

NameTitle
Chris CordanoChairman
Mike WolfVice Chairman
Michelle DuckhornDirector
Sirilo CornejoDirector
Stefanee BartolottaDirector
Susan KrauszDirector
Leo AinsworthSecretary
Hank WetzelTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$17,719,944
Investment Income
$78,155
Other Revenue
$0
Change in Net Assets
$-12,970

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,488,624
Revenue Not Reported on Financial Statements
$16,309,475
Revenue Not Reported on Form 990
$9,420
Other Revenue Adjustments
$16,309,475
Total Revenue per Audited Statements
$1,498,044
Total Revenue per Form 990
$17,798,099
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$16,784,880
Salaries, Compensation, and Employee Benefits$1,018,139
Grants and Similar Amounts Paid$8,050
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$607,906
Current Officers, Directors, Trustees, and Key Employees---$233,534
Occupancy---$124,961
Other Employee Benefits---$97,695
Payroll Taxes---$62,974
Insurance---$48,011
Fees for Services Accounting---$42,300
Office Expenses---$32,118
Advertising---$27,472
Depreciation Depletion---$22,564
All Other Expenses---$20,058
Other Expenses---$17,631
Pension Plan Contributions---$16,030
Fees for Services Other---$15,721
Travel---$9,016
Grants to Domestic Orgs---$8,050
Conferences and Meetings---$6,932
Fees for Services Legal---$4,051
Total Functional Expenses$0$0$0$17,811,069

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$17,811,069
Expenses Not Reported on Financial Statements$16,319,471
Other Expense Adjustments$16,319,471
Total Expenses per Audited Statements$1,501,594
Expenses per Audited Statements$1,491,598
Expenses Not Reported on Form 990$9,996
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Ag Health Ben Ed FdtnNapa, CA501(c)(3) EPFProvide scholarships$50
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
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
ROU Operating Lease Liab$317,369
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 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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

There is one class of members, the voting members. The voting members shall be any person or entity who contracts with the organization for employee benefits managed or handled by the organization.

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

The Form 990 is prepared by an independent public accounting firm. It is first reviewed by the executive director and the organization's controller. It is then provided to the finance committee for their review and comment. Any identified changes as a result of these reviews are made to the Form 990. A final copy is provided to the full board of directors prior to filing with the Internal Revenue Service.

Form 990, Part VI, Section B, Line 12C

Each year a conflict of interest compliance questionnaire is completed by all officers, directors and key employees. If any responses require attention, the executive director investigates the potential conflict and brings any issues to the board of directors for resolution.

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

The organization's compensation committee reviews annual salary surveys and the executive director's strategic objectives and accomplishments. The compensation committee then makes a recommendation to the full Board of directors for the Executive Director's annual salary. The board then votes to approve the amount of compensation to be paid. Contemporaneous written records are maintained to document these procedures.

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

No other officers receive compensation nor are there any key employees in the organization.

Form 990, Part VI, Section C, Line 19

The organization does not make its governing documents, conflict of interest policy and financial statements available to the public.

Filing and Contact Details

Filer

Filer Name
California Winegrower Foundation
EIN
94-2166265
Phone
7079637191
Address
1909 Jefferson Street, Napa, CA 94559

Signing Officer

Name
Rebecca Barlow
Title
Executive Director
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rebecca A Barlow
Formed
1972
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
8
Employees
11
Volunteers
8

Preparer

Firm
Brotemarkle Davis & Company Llp
Address
1000 MAIN ST STE 250, NAPA, CA 94559
Preparer
Guy W Carl
Phone
7079634466
Supplemental Narrative

Financial Statement Notes

Part IV, Line 2B: Explanation of escrow account liability

The organization collects payments from member employers for employee health insurance. The payments are subsequently remitted to the trustees of each of the benefit plans.

Part XI, Line 4B: Other revenue amounts included on 990 but not included in F/S

Payments from member employers $16319471 Loss from disposal of assets $-9996

Part XII, Line 2D: Other expenses and losses per audited F/S

Loss from disposal of assets $9996

Part XII, Line 4B: Other revenue amounts included on 990 but not included in F/S

Payments remitted to benefit plans $16319471

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IRS990/MissionDesc0To improve the conditions of employees engaged in agricultural operations. The organization primarily does this by administering group health benefit plans for agricultural employees of growers under contract with the organization.
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IRS990/PrincipalOfficerNm0Rebecca A Barlow
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IRS990/ProgSrvcAccomActy2Grp/Desc0Provide human resource and legal compliance education for member employers and their employees.
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0317369
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ROU Operating Lease Liab
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IRS990ScheduleD/RevenueSubtotalAmt01488624
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The organization collects payments from member employers for employee health insurance. The payments are subsequently remitted to the trustees of each of the benefit plans.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Payments from member employers $16319471 Loss from disposal of assets $-9996
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Loss from disposal of assets $9996
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3Payments remitted to benefit plans $16319471
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part IV, Line 2b: Explanation of escrow account liability
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Part XII, Line 2d: Other expenses and losses per audited F/S
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S
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IRS990ScheduleD/TotalLiabilityAmt0317369
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IRS990ScheduleI/RecipientTable/CashGrantAmt050
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(c)(3) EPF
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt08000
IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc0Donation of services
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0Provide scholarships
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Ag Health Ben Ed Fdtn
IRS990ScheduleI/RecipientTable/RecipientEIN0834433051
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01909 Jefferson Street
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Napa
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0CA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd094559
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc0Time Allocation
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0The grantee is a related nonprofit organization. The foundation is regularly updated about the use of the grant.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Grantmaker's Description of How Grants are Used
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IRS990ScheduleI/TotalOtherOrgCnt01
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Rebecca A Barlow
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Exec. Director
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0233534
IRS990ScheduleJ/SeverancePaymentInd0false
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0There is one class of members, the voting members. The voting members shall be any person or entity who contracts with the organization for employee benefits managed or handled by the organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Form 990 is prepared by an independent public accounting firm. It is first reviewed by the executive director and the organization's controller. It is then provided to the finance committee for their review and comment. Any identified changes as a result of these reviews are made to the Form 990. A final copy is provided to the full board of directors prior to filing with the Internal Revenue Service.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Each year a conflict of interest compliance questionnaire is completed by all officers, directors and key employees. If any responses require attention, the executive director investigates the potential conflict and brings any issues to the board of directors for resolution.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The organization's compensation committee reviews annual salary surveys and the executive director's strategic objectives and accomplishments. The compensation committee then makes a recommendation to the full Board of directors for the Executive Director's annual salary. The board then votes to approve the amount of compensation to be paid. Contemporaneous written records are maintained to document these procedures.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4No other officers receive compensation nor are there any key employees in the organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The organization does not make its governing documents, conflict of interest policy and financial statements available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, Line 19
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Ag Health Benefits Alliance Ed Fdtn
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Provide scholarships to ag workers
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0PF
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01909 Jefferson Street
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