Civic Intelligence

Commonweal

990 • Fiscal year 2018 • EIN 94-2366094

Jul 01, 2017 to Jun 30, 2018 • Filed on May 15, 2019

PO Box 316Bolinas, CA 94924

(415) 779-1008

Siviq Scores

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

Liabilities / Assets

38th percentile

0.08x

Higher debt load relative to assets than 38% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Liabilities / Revenue

33rd percentile

0.08x

Higher debt load relative to revenue than 33% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Net Margin

73rd percentile

15%

Higher net margin than 73% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Top Officer Pay

77th percentile

$205,745

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 3.9% of source-year revenue.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Asset Growth

80th percentile

15%

Faster asset growth than 80% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Revenue Growth

88th percentile

52%

Faster revenue growth than 88% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Assets

Flat

$5,585,592

Flat from 2018

Net Assets

Flat

$5,160,299

Flat from 2018

Liabilities

Flat

$425,293

Flat from 2018

Revenue

Flat

$5,247,941

Flat from 2018

Expenses

Flat

$4,479,362

Flat from 2018

Net Income

Flat

$768,579

Flat from 2018

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 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

2018

Assets$5,585,592
Liabilities$425,293
Net Assets$5,160,299

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 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

2018

Revenue$5,247,941
Expenses$4,479,362
Net Income$768,579
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 15, 2019
Return Version
2017v2.2
Gross Receipts
$5,649,884
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 Other Securities$1,215,293$1,968,932▲ $753,639
Investments in Publicly Traded Securities$1,705,849$1,841,881▲ $136,032
Pledges and Grants Receivable$531,412$620,730▲ $89,318
Savings and Temporary Cash Investments$671,515$399,612▼ $271,903
Land, Buildings, and Equipment, Net$359,975$389,908▲ $29,933
Cash and Non-Interest-Bearing Accounts$93,698$134,531▲ $40,833
Accounts Receivable$146,678$134,520▼ $12,158
Prepaid Expenses and Deferred Charges$85,602$95,478▲ $9,876
Inventories for Sale or Use$40,992$0▼ $40,992
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$4,851,014$5,585,592▲ $734,578
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$290,216$261,699▼ $28,517
Deferred Revenue$221,934$163,594▼ $58,340
Total Liabilities$512,150$425,293▼ $86,857
Net Assets / Fund Balance
Unrestricted Net Assets$2,414,473$2,954,290▲ $539,817
Temporarily Rstr Net Assets$1,924,391$2,206,009▲ $281,618
Total Net Assets Fund Balance$4,338,864$5,160,299▲ $821,435
Total Liabilities and Net Assets / Fund Balance$4,851,014$5,585,592▲ $734,578

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$302,735$1,329,099$1,631,834
Equipment$79,496$52,331$131,827
Other Land Buildings$7,677$29,189$36,866
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michael LernerChairmanPT$124,831$25,982$150,813
Vanessa MarcotteCFOFT$121,086$9,037$130,123
Arlene AllsmanCOOFT$106,312$23,725$130,037

Board Members and Trustees

NameTitle
Catherine DoddVice Chair
Angela OhDirector
Judy HatcherDirector
Katherine FultonDirector
Oren SlozbergExecutive Director
Beth SetrakianSecretary
Steven BookoffTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
David SteinhartProgram Director205 CAMINO ALTO SUITE 265, Mill Valley, CA 94941$167,637
Revenue and Support

Revenue Composition

Contributions and Grants
$3,702,688
Program Service Revenue
$1,395,423
Investment Income
$87,870
Other Revenue
$61,960
All Other Contributions
$3,702,688
Change in Net Assets
$768,579

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
Food Inventory4$99,406Fair Market Value (FMV)
Other Non Cash Contri Table121$21,113Fair Market Value (FMV)
Other Non Cash Contri Table2$19,699Fair Market Value (FMV)
Other Non Cash Contri Table1$6,792Fair Market Value (FMV)
Total Noncash Contributions128$147,010-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,281,937
Other Expenses$2,106,032
Total Fundraising Expense$207,625
Grants and Similar Amounts Paid$91,393
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,138,307$272,440$98,142$1,508,889
Current Officers, Directors, Trustees, and Key Employees$265,722$63,597$22,910$352,229
Occupancy$183,942$49,875$5,947$239,764
Conferences and Meetings$188,419$2,250$2,913$193,582
Other Employee Benefits$143,149$34,261$12,342$189,752
Payroll Taxes$122,512$29,322$10,562$162,396
Office Expenses$119,914$19,117$18,102$157,133
Depreciation Depletion$77,064$14,247$2,850$94,161
Grants to Domestic Orgs$91,393--$91,393
Travel$88,507$477$1,440$90,424
Pension Plan Contributions$51,805$12,399$4,467$68,671
Information Technology$35,146$17,409$1,088$53,643
Other Expenses$33,597$19,104$382$53,083
Insurance$1,305$45,969-$47,274
Fees for Services Accounting$2,217$27,584$117$29,918
All Other Expenses$20,931$2,308$4,561$27,800
Advertising$3,110$22$13$3,145
Fees for Services Legal$2,343$124$25$2,492
Royalties$733$8$42$783
Total Functional Expenses$3,627,128$644,609$207,625$4,479,362
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
The Hale FundBolinas, CA501(c)(3)General Support$90,000

International Summary

Spending
$23,968

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$12,214
EuropeEducational Programs (cbrc)Conference00$6,390
North AmericaEducational Programs (cbrc)Conference00$5,364
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$49,895
Tu Ying MingFamily MbrCompensationNo$18,000

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
Yes
Material changes to governing documents
Yes
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 4: Description of Significant Changes to Organizational Documents

On april 11, 2018, commonweal's board of directors amended and restated their by-laws to increase board size to 12 members and to set new board term limits to two 3-year terms with a mandatory gap year after the 2 terms are completed.

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
4157791008
Address
PO BOX 316, BOLINAS, CA 94924

Signing Officer

Name
Vanessa Marcotte
Title
CFO
Signed
2019-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Lerner
Formed
1976
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
4
Employees
59
Volunteers
42

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 Retreat Center: The Commonweal Retreat Center is a breathtakingly beautiful space within the Commonweal site, where we hold the Cancer Help Program retreats and other Commonweal workshops. It also hosts personal and professional conferences, workshops, retreats, and gatherings that are compatible with Commonweal's nonprofit status. 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 5: Other Various Programs:In the fiscal year ending June 30, 2018, 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 6: The New School at Commonweal: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. Over 200 events are recorded and offered as pod-casts on iTunes and our website. Most gatherings are offered free of charge as gifts to the Commonweal community, giving forward into a circle of generosity. In addition, TNS continues to refine an online 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 7: Regenerative Design Institute at Commonweal:The Regenerative Design Institute (RDI) offers courses in permaculture, regenerative living, and leadership - all based in deep nature connection. RDI was founded in 2004 and for 14 years stewarded the Commonweal Garden. During this time, thousands of people came to the Commonweal Garden to learn the principles of permaculture and regenerative design - which provide a tool kit of ethical ways of living on earth. In July 2018, RDI moved its base to Whidbey Island, WA. RDI will continue to collaborate on permaculture and other programs at Commonweal Garden under the new stewardship of the Natura Institute. James Stark and Penny Livinston-Stark serve as co-directors of RDI. OTHER PROGRAM SERVICES 8: Women's Health Program: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 to conduct community-based participatory research (CBPR) that addresses environmental links to breast cancer and health disparities in breast cancer. This program is conducted in partnership with California Breast Cancer Research Program (CBCRP). QuickStart seeks to prepare teams of scientists and community groups to successfully apply for funding through the CBCRP's Community Research Collaboration Awards and then conduct research together. Heather Sarantis serves as the director of the Women's Health Program. OTHER PROGRAM SERVICES 9: VISUAL THINKING STRATEGIES: Visual Thinking Strategies (VTS) is a method initiated by teacher-facilitated discussions of art images and documented to have a cascading positive effect on both teachers and students. It is perhaps the simplest way in which teachers and schools can provide students with key behaviors sought by Common Core Standards: thinking skills that become habitual and transfer from lesson to lesson, oral and written language literacy, visual literacy, and collaborative interactions among peers. OTHER PROGRAM SERVICES 10: Integrative Law Institute: Founded in 2012, the Integrative Law

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/Desc4WOMEN'S HEALTH
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IRS990/ProgSrvcAccomActy2Grp/Desc0Commonweal Cancer Help Program:Founded in 1985, the Commonweal Cancer Help Program (CCHP) is perhaps the most respected residential support program for people with cance and their significant others in the United States. Bill Moyers featured CCHP in his award-winning PBS series, Healing and the Mind. CCHP provides a weeklong program of yoga; meditation; relaxation; breathing practices; massage; morning support groups; sand-tray; exploration of sacred space; healing arts; music; an evening of healing words; primarily vegetarian whole foods cooking; individual sessions with co-leaders, nutritionists, and yoga practitioners; support groups; and explorations of choices in healing, conventional and complementary therapies, pain and suffering, and death and dying. CCHP regularly and reliably transforms the lives of participants in lasting and profound ways; it changes the experience of livingand sometimes dyingwith cancer. We currently offer six CCHP retreats each year. Since 2012, we also have been holding three-day Cancer Help Program trainings for Bay Area Young Survivors (BAYS)- a community of young adults who have metastatic breast cancer. Arlene Allsman serves as the coordinator of CCHP.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Commonweal Retreat Center: The Commonweal Retreat Center is a breathtakingly beautiful space within the Commonweal site, where we hold the Cancer Help Program retreats and other Commonweal workshops. It also hosts personal and professional conferences, workshops, retreats, and gatherings that are compatible with Commonweal's nonprofit status. 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.
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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
2018Detailed filing. Detailed filing data is available for this year.$5.59$0.43$5.16$5.25$4.48$0.77
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