Civic Intelligence

Commonweal

990 • Fiscal year 2015 • EIN 94-2366094

Jul 01, 2014 to Jun 30, 2015 • Filed on May 13, 2016

PO Box 316Bolinas, CA 94924

(415) 868-0970

Siviq Scores

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

Liabilities / Assets

43rd percentile

0.06x

Higher debt load relative to assets than 43% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

47th percentile

0.09x

Higher debt load relative to revenue than 47% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

16th percentile

-17%

Higher net margin than 16% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2015

Asset Growth

12th percentile

-10%

Faster asset growth than 12% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

11th percentile

-29%

Faster revenue growth than 11% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Down

$4,811,998

Down $562,027 (-10%) from 2014

Net Assets

Down

$4,508,295

Down $566,899 (-11%) from 2014

Liabilities

Up

$303,703

Up $4,872 (+1.6%) from 2014

Revenue

Down

$3,272,806

Down $1,351,562 (-29%) from 2014

Expenses

Up

$3,815,347

Up $258,856 (+7.3%) from 2014

Net Income

Down

-$542,541

Down $1,610,418 (-151%) from 2014

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2011: $7,238,254Liabilities 2011: $792,155Net Assets 2011: $6,446,0992011Assets 2012: $5,119,335Liabilities 2012: $317,117Net Assets 2012: $4,802,2182012Assets 2013: $4,230,169Liabilities 2013: $218,217Net Assets 2013: $4,011,9522013Assets 2014: $5,374,025Liabilities 2014: $298,831Net Assets 2014: $5,075,1942014Assets 2015: $4,811,998Liabilities 2015: $303,703Net Assets 2015: $4,508,2952015Assets 2016: $5,091,582Liabilities 2016: $303,188Net Assets 2016: $4,788,3942016Assets 2017: $4,851,014Liabilities 2017: $512,150Net Assets 2017: $4,338,8642017Assets 2018: $5,585,592Liabilities 2018: $425,293Net Assets 2018: $5,160,2992018Assets 2019: $6,391,924Liabilities 2019: $368,194Net Assets 2019: $6,023,7302019Assets 2020: $8,112,944Liabilities 2020: $734,173Net Assets 2020: $7,378,7712020Assets 2021: $9,218,600Liabilities 2021: $858,881Net Assets 2021: $8,359,7192021Assets 2022: $12,786,057Liabilities 2022: $618,181Net Assets 2022: $12,167,8762022Assets 2023: $11,927,117Liabilities 2023: $1,210,198Net Assets 2023: $10,716,9192023

Highlighted filing

2015

Assets$4,811,998
Liabilities$303,703
Net Assets$4,508,295

Operations Trend

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

$15M$10M$5.0M$0-$5.0MExpenses 2011: $4,968,7382011Expenses 2012: $5,823,6452012Expenses 2013: $3,693,7342013Revenue 2014: $4,624,368Expenses 2014: $3,556,491Net Income 2014: $1,067,8772014Revenue 2015: $3,272,806Expenses 2015: $3,815,347Net Income 2015: -$542,5412015Revenue 2016: $4,592,334Expenses 2016: $4,323,013Net Income 2016: $269,3212016Revenue 2017: $3,462,370Expenses 2017: $4,034,106Net Income 2017: -$571,7362017Revenue 2018: $5,247,941Expenses 2018: $4,479,362Net Income 2018: $768,5792018Revenue 2019: $4,966,325Expenses 2019: $4,137,924Net Income 2019: $828,4012019Revenue 2020: $5,280,177Expenses 2020: $3,994,005Net Income 2020: $1,286,1722020Revenue 2021: $4,686,809Expenses 2021: $3,473,008Net Income 2021: $1,213,8012021Revenue 2022: $10,115,920Expenses 2022: $5,743,181Net Income 2022: $4,372,7392022Revenue 2023: $7,635,789Expenses 2023: $9,449,914Net Income 2023: -$1,814,1252023

Highlighted filing

2015

Revenue$3,272,806
Expenses$3,815,347
Net Income-$542,541
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
May 13, 2016
Return Version
2014v6.0
Gross Receipts
$4,827,056
Mission and Program Overview

Mission

Engage in educational, charitable and research activities which contribute to the health of individuals, to public health and to the health of the global environment.

Commonweal operates in three core fields - health and healing, art and education, and environment and justice. Within those fields, Commonweal incubates and supports a dozen different programs in cancer, health professionals education, environmental health, (cont. on Sch O)

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$1,742,151$1,276,063▼ $466,088
Investments Other Securities$2,609,383$1,258,340▼ $1,351,043
Investments in Publicly Traded Securities$51,500$1,257,280▲ $1,205,780
Savings and Temporary Cash Investments$436,689$526,791▲ $90,102
Land, Buildings, and Equipment, Net$444,951$403,134▼ $41,817
Prepaid Expenses and Deferred Charges$37,496$41,766▲ $4,270
Accounts Receivable$38,973$33,422▼ $5,551
Inventories for Sale or Use$12,507$7,975▼ $4,532
Cash and Non-Interest-Bearing Accounts$375$7,227▲ $6,852
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Total Assets$5,374,025$4,811,998▼ $562,027
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$227,506$269,720▲ $42,214
Deferred Revenue$71,325$33,983▼ $37,342
Total Liabilities$298,831$303,703▲ $4,872
Net Assets / Fund Balance
Unrestricted Net Assets$2,348,949$2,464,248▲ $115,299
Temporarily Rstr Net Assets$2,726,245$2,044,047▼ $682,198
Total Net Assets Fund Balance$5,075,194$4,508,295▼ $566,899
Total Liabilities and Net Assets / Fund Balance$5,374,025$4,811,998▼ $562,027

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$377,440$1,141,110$1,518,550
Equipment$23,674$25,697$49,371
Other Land Buildings$2,020$43,182$45,202
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michael LernerChairmanPT$150,414$10,103$160,517
Oren SlozbergCSOFT$117,607$13,832$131,439
Vanessa MarcotteCFOFT$116,449$7,028$123,477
Arlene AllsmanCOOFT$103,551$19,270$122,821
Elise MillerProgram DirectorFT$107,359$13,024$120,383

Board Members and Trustees

NameTitle
Martin KrasneyVice Chair
Beth SetrakianDirector
Catherine DoddDirector
Eric KarpelesDirector
Hanmin LiuDirector
Rachel RemenProgram Director
Lindy GrahamSecretary
Tom SargentTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
David SteinhartProgram Director205 CAMINO ALTO SUITE 265, Mill Valley, CA 94941$199,470
Environmental Working GroupProrgam Management1436 U Street NW Suite 100, Washington, DC 20009$100,000
Revenue and Support

Revenue Composition

Contributions and Grants
$2,526,699
Program Service Revenue
$698,463
Investment Income
$7,446
Other Revenue
$40,198
All Other Contributions
$2,491,259
Change in Net Assets
$-542,541
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,229,378
Other Expenses$1,584,669
Total Fundraising Expense$233,317
Grants and Similar Amounts Paid$1,300
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$959,965$98,370$69,697$1,128,032
Current Officers, Directors, Trustees, and Key Employees$377,422$198,120$53,246$628,788
Other Employee Benefits$190,307$43,137$20,299$253,743
Occupancy$213,603$6,957$5,833$226,393
Conferences and Meetings$209,633$2,726$10,076$222,435
Payroll Taxes$110,600$25,069$11,797$147,466
Office Expenses$88,209$17,008$24,018$129,235
Pension Plan Contributions$53,512$12,129$5,708$71,349
Depreciation Depletion$33,929$34,631$1,092$69,652
Insurance$23,242$13,570$1,689$38,501
Other Expenses$17,395$1,410$4,682$23,487
Fees for Services Accounting$1,662$18,164$33$19,859
Fees for Services Legal$6,789$3,821$550$11,160
Advertising$4,362$26$39$4,427
Grants to Domestic Orgs$1,300--$1,300
All Other Expenses$450-$185$635
Total Functional Expenses$3,073,637$508,393$233,317$3,815,347
International Activity

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
United KingdomFundraisingBequest From Program Alum00$0
IsraelEducational Programs (vts)Training00$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$10,475
Fundraising Gross Income$3,445
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Cchp 30th Anniversary Event$38,885$3,445$4,695$-1,250
Total Events$38,885$3,445$10,475$-7,030
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Sharyle PattonFamily MbrCompensationNo$39,797

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
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
Yes
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

Reviewed by staff and the finance committee and a copy given to the board.

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

The conflict of interest policy is included in the staff handbook and the bylaws. The staff handbook is given upon hire and when revised. An acknowledgement is signed by staff and kept in the employee file. The bylaws are given to board members upon joining the board and when revised. Each board member is required to sign a statement annually disclosing any possible conflicts of interest. Board members involved in a possible conflict of interest are excluded from voting on issues related to such interests.

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

Commonweal does a comparison to other nonprofits in northern california, then factors in experience and responsibility. Using this information, the board of directors approves compensation for all board directors, officers, the president, ceo,executive director, coo, cso and cfo.

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

Commonweal does not make its governing documents, conflict of interest policy or financial statements available to the public.

Form 990, Part VI, Line 8B

No committee meetings that had the authority to act on behalf of the governing body were held during the fiscal year. If any committees that had the authority to act on behalf of the governing body had met during the fiscal year, the meetings would be contemporaneously documented.

Filing and Contact Details

Filer

Filer Name
Commonweal
EIN
94-2366094
Phone
4158680970
Address
PO BOX 316, BOLINAS, CA 94924

Signing Officer

Name
Vanessa Marcotte
Title
CFO
Signed
2016-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Lerner
Formed
1976
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
7
Employees
43
Volunteers
8

Preparer

Firm
Bregante Company Llp Cpas
Address
330 Ignacio Blvd Suite 201, Novato, CA 94949-6036
Preparer
Kenneth A Preston
Phone
4158834262
Supplemental Narrative

Additional Explanations

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

OTHER PROGRAM SERVICES 4: Commonweal Juvenile Justice ProgramIn the fiscal year ending June 30, 2015, the Commonweal Juvenile Justice Program continues being widely regarded as one of Californias most influential advocacy organizations in the field. Attorney David Steinhart directed this program, with the founding premise that public safety and welfare are best served by a juvenile justice system that deals successfully with the treatment needs of children. Mr. Steinhart played a central role in all major juvenile justice reforms in California over the past 22 years and consults with State programs around the nation. The California Senate appointed Mr. Steinhart to the California Board of State and Community Corrections. OTHER PROGRAM SERVICES 5: Commonweal Retreat Center In the fiscal year ending June 30, 2015, the Commonweal Retreat Center continued to host the Cancer Help Program retreats and other Commonweal workshops. It also hosted personal and professional conferences, workshops, retreats, and gatherings that are compatible with Commonweals nonprofit status. The Commonweal Retreat Center is a breathtakingly beautiful space within the Commonweal site. The Retreat Center includes Pacific House, a 12-bedroom retreat facility with a commercial kitchen, and Bothin and Kohler Houses, with two and three bedrooms respectively. Jenepher Stowell directed the Retreat Center. OTHER PROGRAM SERVICES 6: Other Various ProgramsIn the fiscal year ending June 30, 2015, Commonweal's other programs did a variety of work contributing to health of people and of the planet. Programs includedCommonweal Biomonitoring Resource Center, Healing Kitchens Institute, Healing Yoga Foundation, and Cancer Prevention Initiative. OTHER PROGRAM SERVICES 7: The New School at CommonwealIn the fiscal year ending June 30, 2015, The New School did a variety of work contributing to health of people and of the planet. Founded in 2007, The New School at Commonweal (TNS) is a community of inquiry exploring topics in health, the arts and sciences, the environment, and the inner life. TNS presents conversations, book readings, performances, and other events with thought and action leaders who are changing our world. The events, 180 over the past seven years, are recorded and then offered as pod-casts. Most are offered free of charge as gifts to the Commonweal community, giving forward into a circle of generosity. In the year that ended June 30,2014, TNS conversations have included cultural anthropologist Angeles Arrien, California history publisher Malcolm Margolin, social innovator Vicki Robin, British organic food pioneer Patrick Holden, folk musician Ramblin' Jack Elliott, and many others. In addition, TNS continues to refine an on-line presence, including maintaining the website and sending monthly newsletters that are eliciting good response and discussion. Michael Lerner serves as the director, and Kyra Epstein serves as the coordinator of TNS. OTHER PROGRAM SERVICES 8: Regenerative Design Institute at Commonweal GardenIn the fiscal year ending June 30, 2015, Regenerative Design Institute at Commonweal Garden did a variety of work contributing to health of people and of the planet. The Regenerative Design Institute (RDI) offers classes, workshops, and internships in permaculture gardening and nature awareness. Each year, hundreds of people come to the Garden to learn the principles of permaculture and regenerative design, which not only apply to gardening but also represent a tool kit of ethical ways of living on earth. James Stark and Penny Livingston-Stark serve as co-directors of RDI at Commonweal Garden. OTHER PROGRAM SERVICES 9: Women's Health ProgramIn the fiscal year ending June 30, 2015, Women's Health Program did a variety of work contributing to health of people. The Women's Health Program develops leadership and builds capacity to address pressing environmental health issues. Currently it focuses on implementing QuickStart, a robust training program

Form 990, Part I, Line 1

(continued from page 1)yoga, healing nutrition, permaculture gardening, and juvenile justice.

Financial Statement Notes

Part X : FIN48 Footnote

Commonweal is a non-profit corporation exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code and under Section 23701d of the California Revenue and Taxation Code. Therefore, no provision for federal or California income tax is reflected in the consolidated financial statements. Tax returns of Commonweal are subject to examination by federal and state taxing authorities, generally for three years and four years,respectively, after they are filed.

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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4107060
IRS990/ProgSrvcAccomActy2Grp/Desc0Institute for the Study of Health & Illness: In the current fiscal year the Institute for the Study of Health & Illness (ISHI), founded by Rachel Naomi Remen, MD, offered programs for health care professionals who wish to renew their passion for their calling, form authentic community with colleagues, and live by the service values that have motivated physicians, nurses, and other clinicians through the ages. ISHIs current programs include: The Healers Art, offered in 86+ medical schools in the U.S. and eight countries abroad, enabled young medical students to explore their calling to the practice of medicine as their life work. ISHIs Continuing Medical Education Programs provided postgraduate education for healthcare professionals who aspire to practice a medicine of service, human connection, and compassionate healing. Through experiential processes clinicians are enabled to re-discover their passion for their profession. Finding Meaning Conversation Groups enabled healthcare professionals to self-organize and connect with one another in authentic conversation by sharing stories drawn from their own experience. This process enables colleagues to form a supportive community based on a shared vocation and life work. Remembering the Heart of Medicine (www.theheartofmedicine.org) is ISHIs website for physicians. In various discussion forums any doctor at any time can join other doctors worldwide to speak from their heart to their colleagues, renew their commitment to their patients, find innovative approaches to self-care, and have an experience of joining in an expanded community of physician healers.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0589419
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt081361

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$11.9$1.21$10.7$7.64$9.45$1.81
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.8$0.62$12.2$10.1$5.74$4.37
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.22$0.86$8.36$4.69$3.47$1.21
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.11$0.73$7.38$5.28$3.99$1.29
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.39$0.37$6.02$4.97$4.14$0.83
2018Summary only. Only limited summary data is available for this year.$5.59$0.43$5.16$5.25$4.48$0.77
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.85$0.51$4.34$3.46$4.03$0.57
2016Detailed filing. Detailed filing data is available for this year.$5.09$0.30$4.79$4.59$4.32$0.27
2015Detailed filing. Detailed filing data is available for this year.$4.81$0.30$4.51$3.27$3.82$0.54
2014Summary only. Only limited summary data is available for this year.$5.37$0.30$5.08$4.62$3.56$1.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.23$0.22$4.01$3.69
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.12$0.32$4.80$5.82
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.24$0.79$6.45$4.97
Peer Organizations

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