Civic Intelligence

Commonweal

990 • Fiscal year 2019 • EIN 94-2366094

Jul 01, 2018 to Jun 30, 2019 • Filed on Feb 26, 2020

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

35th percentile

0.06x

Higher debt load relative to assets than 35% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Liabilities / Revenue

32nd percentile

0.07x

Higher debt load relative to revenue than 32% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Net Margin

75th percentile

17%

Higher net margin than 75% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Top Officer Pay

78th percentile

$213,129

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 4.3% of source-year revenue.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Asset Growth

76th percentile

14%

Faster asset growth than 76% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Revenue Growth

27th percentile

-5.4%

Faster revenue growth than 27% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Assets

Up

$6,391,924

Up $806,332 (+14%) from 2018

Net Assets

Up

$6,023,730

Up $863,431 (+17%) from 2018

Liabilities

Down

$368,194

Down $57,099 (-13%) from 2018

Revenue

Down

$4,966,325

Down $281,616 (-5.4%) from 2018

Expenses

Down

$4,137,924

Down $341,438 (-7.6%) from 2018

Net Income

Up

$828,401

Up $59,822 (+7.8%) 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 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

2019

Assets$6,391,924
Liabilities$368,194
Net Assets$6,023,730

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

2019

Revenue$4,966,325
Expenses$4,137,924
Net Income$828,401
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Feb 26, 2020
Return Version
2018v3.1
Gross Receipts
$5,463,011
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$1,841,881$2,005,761▲ $163,880
Investments Other Securities$1,968,932$1,756,488▼ $212,444
Pledges and Grants Receivable$620,730$1,109,467▲ $488,737
Land, Buildings, and Equipment, Net$389,908$307,155▼ $82,753
Savings and Temporary Cash Investments$399,612$236,089▼ $163,523
Cash and Non-Interest-Bearing Accounts$134,531$231,763▲ $97,232
Accounts Receivable$134,520$85,857▼ $48,663
Prepaid Expenses and Deferred Charges$95,478$69,344▼ $26,134
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$5,585,592$6,391,924▲ $806,332
Other Assets Total-$590,000-
Liabilities
Accounts Payable and Accrued Expenses$261,699$298,879▲ $37,180
Deferred Revenue$163,594$69,315▼ $94,279
Total Liabilities$425,293$368,194▼ $57,099
Net Assets / Fund Balance
Unrestricted Net Assets$2,954,290$3,530,045▲ $575,755
Temporarily Rstr Net Assets$2,206,009$2,493,685▲ $287,676
Total Net Assets Fund Balance$5,160,299$6,023,730▲ $863,431
Total Liabilities and Net Assets / Fund Balance$5,585,592$6,391,924▲ $806,332

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$243,896$1,396,508$1,640,404
Equipment$58,101$82,213$140,314
Other Land Buildings$5,158$31,708$36,866
Other Assets Org$590,000--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michael LernerChairmanPT$131,875$27,633$159,508
Vanessa MarcotteCFOFT$125,380$9,309$134,689
Arlene AllsmanCOOFT$106,931$27,660$134,591

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$130,244
Revenue and Support

Revenue Composition

Contributions and Grants
$3,576,926
Program Service Revenue
$1,153,040
Investment Income
$118,253
Other Revenue
$118,106
All Other Contributions
$3,576,926
Change in Net Assets
$828,401
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,262,224
Other Expenses$1,861,895
Total Fundraising Expense$212,701
Grants and Similar Amounts Paid$13,805
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,117,553$262,890$102,609$1,483,052
Current Officers, Directors, Trustees, and Key Employees$274,432$64,557$25,197$364,186
Occupancy$196,519$46,885$6,770$250,174
Conferences and Meetings$214,372$7,907$2,495$224,774
Other Employee Benefits$141,875$33,374$13,027$188,276
Payroll Taxes$119,527$28,117$10,975$158,619
Office Expenses$89,551$21,095$19,491$130,137
Travel$107,276$291$1,484$109,051
Depreciation Depletion$82,058$15,010$3,002$100,070
Pension Plan Contributions$51,310$12,070$4,711$68,091
Information Technology$37,343$18,624$945$56,912
Insurance$3,508$43,898$183$47,589
Fees for Services Accounting$3,309$29,371$174$32,854
Other Expenses$17,028$3,805$4,632$25,465
All Other Expenses$23,160-$595$23,755
Grants to Domestic Orgs$13,805--$13,805
Advertising$9,723-$202$9,925
Royalties$2,500$8$43$2,551
Fees for Services Legal$602--$602
Total Functional Expenses$3,302,385$622,838$212,701$4,137,924
International Activity

International Summary

Spending
$17,183

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$14,090
EuropeEducational Programs (cbrc)Conference00$3,093
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
Tu Ying MingFamily MbrCompensationNo$28,500
Sharyle PattonFamily MbrCompensationNo$26,040

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 makes its governing documents, conflict of interest policy and financial statements available to members of the public upon request.

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
2020-02-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Lerner
Formed
1976
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
5
Employees
62
Volunteers
43

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 PROGRAM SERVICES 6: OTHER PROGRAM SERVICES 7: OTHER PROGRAM SERVICES 8: 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: Collaborative on Health and the Environment: Founded in 2002, the Collaborative on Health and the Environment (CHE) cultivates a learning community based on the latest, evidence-based science to share knowledge and resources, to improve individual and collective health. CHE is focused on how environmental risks can impact human health. By informing and connecting affected and interested groups, CHE hopes to build a groundswell of demand for prevention-focused behaviors and policies, as well as economic and legal structures that protect public health. CHEs primary activities include: sharing emerging scientific research on environmental determinants of health; fostering interdisciplinary and inclusive collaboration among diverse constituencies to translate and communicate the best available environmental health science; and facilitating efforts to reduce disease and disability and improve health across the lifespan. Karen Wang serves as the director of CHE. OTHER PROGRAM SERVICES 11: Beyond Conventional Cancer Therapies: Beyond Conventional Cancer Therapies (BCCT) will help patients and practitioners go beyond conventional cancer therapies in informed and prudent ways. We are building a website that will enable patients to explore science-based or at least science-informed choices. We are developing databases of natural products and centers engaged in promising integrative oncology work. In a sense, BCCT is a new version of Michael Lerners book from MIT Press, Choices in Healing: Integrating the Best of Conventional and Complementary Cancer Therapies. Advisors include a dozen of the leading integrative oncologists in the country. Michael Lerner serves as the director, and Sheila Opperman coordinates BCCT. OTHER PROGRAM SERVICES 12: Center for Creative Community: Founded in 2014, the Center for Creative Community (C3) is an umbrella for a number of Commonweal projects that explore the intersection of dialogue, cognition, creativity, and community. Through work in different communities, C3 seeks to deepen our exploration of complex issues in our world. C3 programs include the Power of Hope Youth Camp, the Creative Facilitation Training Series, Commonweals Fall Gathering, Taproot, Visual Thinking Strategies, and the Ecology of Awakening program. These programs are bringing new energy and diversity to Commonweal, strengthening the foundation for the next forty years of work. Oren Slozberg directs C3.

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/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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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
2019Detailed filing. Detailed filing data is available for this year.$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

Similar nonprofits based on the same Siviq industry and scale cohort. 2019 filings • 501(c)3 • $5M-$10M nonprofits