Civic Intelligence

Commonweal

990 • Fiscal year 2017 • EIN 94-2366094

Jul 01, 2016 to Jun 30, 2017 • Filed on May 15, 2018

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

52nd percentile

0.11x

Higher debt load relative to assets than 52% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

58th percentile

0.15x

Higher debt load relative to revenue than 58% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

15th percentile

-17%

Higher net margin than 15% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

90th percentile

$204,297

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 5.9% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

20th percentile

-4.7%

Faster asset growth than 20% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

11th percentile

-25%

Faster revenue growth than 11% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$4,851,014

Down $240,568 (-4.7%) from 2016

Net Assets

Down

$4,338,864

Down $449,530 (-9.4%) from 2016

Liabilities

Up

$512,150

Up $208,962 (+69%) from 2016

Revenue

Down

$3,462,370

Down $1,129,964 (-25%) from 2016

Expenses

Down

$4,034,106

Down $288,907 (-6.7%) from 2016

Net Income

Down

-$571,736

Down $841,057 (-312%) from 2016

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

2017

Assets$4,851,014
Liabilities$512,150
Net Assets$4,338,864

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

2017

Revenue$3,462,370
Expenses$4,034,106
Net Income-$571,736
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 15, 2018
Return Version
2016v3.0
Gross Receipts
$3,634,377
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
Investments in Publicly Traded Securities$1,510,818$1,705,849▲ $195,031
Investments Other Securities$949,116$1,215,293▲ $266,177
Savings and Temporary Cash Investments$567,390$671,515▲ $104,125
Pledges and Grants Receivable$1,477,499$531,412▼ $946,087
Land, Buildings, and Equipment, Net$386,927$359,975▼ $26,952
Accounts Receivable$97,636$146,678▲ $49,042
Cash and Non-Interest-Bearing Accounts$7,162$93,698▲ $86,536
Prepaid Expenses and Deferred Charges$51,224$85,602▲ $34,378
Inventories for Sale or Use$43,810$40,992▼ $2,818
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$5,091,582$4,851,014▼ $240,568
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$235,398$290,216▲ $54,818
Deferred Revenue$67,790$221,934▲ $154,144
Total Liabilities$303,188$512,150▲ $208,962
Net Assets / Fund Balance
Unrestricted Net Assets$2,135,179$2,414,473▲ $279,294
Temporarily Rstr Net Assets$2,653,215$1,924,391▼ $728,824
Total Net Assets Fund Balance$4,788,394$4,338,864▼ $449,530
Total Liabilities and Net Assets / Fund Balance$5,091,582$4,851,014▼ $240,568

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$286,123$1,267,331$1,553,454
Equipment$63,656$29,522$93,178
Other Land Buildings$10,196$26,670$36,866
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Oren SlozbergCSOFT$123,650$23,874$147,524
Arlene AllsmanCOOFT$106,675$21,948$128,623
Vanessa MarcotteCFOFT$120,705$6,807$127,512
Elise MillerProgram DirectorFT$103,825$12,562$116,387

Board Members and Trustees

NameTitle
Michael LernerChairman
Beth SetrakianDirector
Judy HatcherDirector
Lindy GrahamSecretary
Catherine DoddTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
David SteinhartProgram Director205 CAMINO ALTO SUITE 265, Mill Valley, CA 94941$221,830
Revenue and Support

Revenue Composition

Contributions and Grants
$2,070,838
Program Service Revenue
$1,266,273
Investment Income
$42,024
Other Revenue
$83,235
All Other Contributions
$2,070,838
Change in Net Assets
$-571,736

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table2$34,541Fair Market Value (FMV)
Other Non Cash Contri Table5$5,360Fair Market Value (FMV)
Food Inventory3$998Fair Market Value (FMV)
Total Noncash Contributions10$40,899-

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,456,595
Revenue Not Reported on Financial Statements
$5,775
Revenue Not Reported on Form 990
$477,096
Other Revenue Adjustments
$5,775
Total Revenue per Audited Statements
$3,933,691
Total Revenue per Form 990
$3,462,370
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,126,120
Other Expenses$1,906,281
Total Fundraising Expense$222,210
Grants and Similar Amounts Paid$1,705
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$936,908$226,352$88,755$1,252,015
Current Officers, Directors, Trustees, and Key Employees$366,888$88,638$34,756$490,282
Occupancy$204,613$44,680$6,081$255,374
Other Employee Benefits$131,728$31,825$12,479$176,032
Conferences and Meetings$154,207$4,850$9,366$168,423
Payroll Taxes$112,681$27,223$10,675$150,579
Office Expenses$92,443$20,913$22,740$136,096
Travel$82,287$99$1,429$83,815
Depreciation Depletion$37,340$37,887$844$76,071
Pension Plan Contributions$42,813$10,343$4,056$57,212
Insurance$1,445$44,717-$46,162
Other Expenses$39,286$702$1,515$41,503
Information Technology$35,349$1,237$876$37,462
Fees for Services Accounting$6,273$26,861$117$33,251
All Other Expenses$14,519$2,315$6,414$23,248
Royalties$5,123$21$30$5,174
Fees for Services Legal$2,887--$2,887
Advertising$2,130$59-$2,189
Grants to Domestic Orgs$1,705--$1,705
Total Functional Expenses$3,199,898$611,998$222,210$4,034,106

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,037,141
Expenses per Audited Statements$4,034,106
Total Expenses per Form 990$4,034,106
Expenses Not Reported on Form 990$3,035
International Activity

International Summary

Spending
$21,108

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
EuropeEducational Programs (vts)Training00$15,275
East Asia & PacificEducational Programs (vts)Training00$5,833
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
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Sharyle PattonFamily MbrCompensationNo$49,019

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
2018-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Lerner
Formed
1976
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
4
Employees
58
Volunteers
11

Preparer

Firm
Bregante Company LLP CPAs
Address
301 Battery St 2 Mezzanine, San Francisco, CA 94111
Preparer
Kenneth A Preston
Phone
4157771001
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, 2017, the Commonweal Juvenile Justice Program continues being widely regarded as one of Californias most influential advocacy organizations in the field. Attorney David Steinhart directes 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 has played a central role in all major juvenile justice reforms in California over the past 23 years and consults with State programs around the nation. In 2012, 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, 2017, 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 directs the Retreat Center. OTHER PROGRAM SERVICES 6: Other Various ProgramsIn the fiscal year ending June 30, 2017, Commonweal's other programs did a variety of work contributing to health of people and of the planet. Programs includedCommonweal Biomonitoring Resource Center,Healing Circles, Institute for Art and Healing / EDGE, Fall Gathering, Healing Kitchens Institute, Healing Yoga Foundation, Beyond Conventional Cancer Therapies, and Center for Creative Community. OTHER PROGRAM SERVICES 7: The New School at CommonwealIn the fiscal year ending June 30, 2017, 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 30,2016, 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, 2017, 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, 2017, 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

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.

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

The hale fund - not included on 990 $64559

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

Grant from related party $5775

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

The hale fund - not included on 990 $3035

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IRS990/ProgSrvcAccomActy2Grp/Desc0Other Various ProgramsIn the fiscal year ending June 30, 2017, Commonweal's other programs did a variety of work contributing to health of people and of the planet. Programs includedCommonweal Biomonitoring Resource Center,Healing Circles, Institute for Art and Healing / EDGE, Fall Gathering, Healing Kitchens Institute, Healing Yoga Foundation, Beyond Conventional Cancer Therapies, and Center for Creative Community.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Collaborative on Health and the Environment: Founded in 2002, the Collaborative on Health and the Environment (CHE) has over 5,000 partners - including scientists, health professionals, government agencies, health and environmental justice advocates, and other concerned citizens from over 90 countries and in all 50 US states - who are committed to addressing environmental health concerns related to chronic disease and disability. CHE translates and disseminates emerging environmental health science for different audiences, serves as a highly respected convener of colleagues in various fields, organizes monthly conference calls on relevant topics with leading researchers, and developed scientific consensus statements, white papers, and fact sheets. CHE currently has 16 working groups and initiatives, including asthma, autism, cancer, children's health, climate change, cumulative impacts, diabetes/obesity, electromagnetic fields, healthy aging, integrative health, learning and developmental disabilities, mental health, pandemics, reproductive health, science, and technology - and three state-based initiatives in Alaska, Oregon, and Washington. CHE also had a particularly strong working partnership with the Health and Environmental Alliance (HEAL) in Europe. Karen Wang serves as the director of CHE.
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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
2017Detailed filing. Detailed filing data is available for this year.$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

Similar nonprofits based on the same Siviq industry and scale cohort. 2017 filings • 501(c)3 • $1M-$5M nonprofits