Civic Intelligence

Commonweal

990 • Fiscal year 2021 • EIN 94-2366094

Jul 01, 2020 to Jun 30, 2021 • Filed on May 04, 2022

451 Mesa RoadBolinas, CA 94924

(415) 779-1008

Siviq Scores

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

Liabilities / Assets

45th percentile

0.09x

Higher debt load relative to assets than 45% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Liabilities / Revenue

53rd percentile

0.18x

Higher debt load relative to revenue than 53% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Net Margin

70th percentile

26%

Higher net margin than 70% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Top Officer Pay

80th percentile

$215,453

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 4.6% of source-year revenue.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Asset Growth

59th percentile

14%

Faster asset growth than 59% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Revenue Growth

18th percentile

-11%

Faster revenue growth than 18% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Assets

Up

$9,218,600

Up $1,105,656 (+14%) from 2020

Net Assets

Up

$8,359,719

Up $980,948 (+13%) from 2020

Liabilities

Up

$858,881

Up $124,708 (+17%) from 2020

Revenue

Down

$4,686,809

Down $593,368 (-11%) from 2020

Expenses

Down

$3,473,008

Down $520,997 (-13%) from 2020

Net Income

Down

$1,213,801

Down $72,371 (-5.6%) from 2020

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

2021

Assets$9,218,600
Liabilities$858,881
Net Assets$8,359,719

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

2021

Revenue$4,686,809
Expenses$3,473,008
Net Income$1,213,801
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 4, 2022
Return Version
2020v4.0
Gross Receipts
$5,765,503
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
Savings and Temporary Cash Investments$1,008,799$3,017,774▲ $2,008,975
Investments in Publicly Traded Securities$1,978,143$1,897,822▼ $80,321
Investments Other Securities$2,675,963$1,618,995▼ $1,056,968
Pledges and Grants Receivable$1,369,083$896,772▼ $472,311
Land, Buildings, and Equipment, Net$343,104$567,866▲ $224,762
Cash and Non-Interest-Bearing Accounts$43,696$78,515▲ $34,819
Prepaid Expenses and Deferred Charges$64,203$65,671▲ $1,468
Accounts Receivable$39,953$29,865▼ $10,088
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$8,112,944$9,218,600▲ $1,105,656
Other Assets Total$590,000$1,045,320▲ $455,320
Liabilities
Accounts Payable and Accrued Expenses$701,344$805,806▲ $104,462
Deferred Revenue$32,829$53,075▲ $20,246
Total Liabilities$734,173$858,881▲ $124,708
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,689,466$4,692,769▲ $1,003,303
Net Assets With Donor Restrictions$3,689,305$3,666,950▼ $22,355
Total Net Assets Fund Balance$7,378,771$8,359,719▲ $980,948
Total Liabilities and Net Assets / Fund Balance$8,112,944$9,218,600▲ $1,105,656

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$192,723$1,456,290$1,649,013
Equipment$374,643$190,228$564,871
Other Land Buildings$500$36,366$36,866
Other Assets Org$465,000--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michael LernerChairmanPT$132,314$32,117$164,431
Arlene AllsmanCOOFT$110,702$29,715$140,417
Vanessa MarcotteCFOFT$128,766$8,792$137,558

Board Members and Trustees

NameTitle
Catherine DoddVice Chair
Angela OhDirector
Juane EvansDirector
Katherine FultonDirector
Lisa Simms-boothDirector
Oren SlozbergEx. Director & Sec.
Steven BookoffTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Lorena Branks-RUBEN DARIO 4550, TIJUANA, Mx$328,376
Revenue and Support

Revenue Composition

Contributions and Grants
$3,829,788
Program Service Revenue
$386,075
Investment Income
$311,085
Other Revenue
$159,861
All Other Contributions
$3,430,783
Change in Net Assets
$1,213,801

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$23,077Fair Market Value (FMV)
Books and Publications-$12,472Fair Market Value (FMV)
Other Non Cash Contri Table1$125Fair Market Value (FMV)
Total Noncash Contributions3$35,674-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,819,470
Other Expenses$1,630,914
Total Fundraising Expense$122,736
Grants and Similar Amounts Paid$22,624
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$770,673$202,823$40,616$1,014,112
Current Officers, Directors, Trustees, and Key Employees$282,554$74,356$14,872$371,782
Occupancy$160,078$34,282$7,354$201,714
Payroll Taxes$137,283$36,127$7,225$180,635
Other Employee Benefits$134,667$35,439$7,088$177,194
Office Expenses$67,827$21,453$17,014$106,294
Depreciation Depletion$87,953$16,657$364$104,974
Pension Plan Contributions$57,568$15,149$3,030$75,747
Insurance$7,132$58,993$256$66,381
Other Expenses$28,588$4,984$1,690$35,262
All Other Expenses$23,206$6,627$678$30,511
Fees for Services Accounting$3,761$22,990$198$26,949
Grants to Domestic Orgs$22,624--$22,624
Conferences and Meetings$16,306$230$274$16,810
Advertising$15,121$325-$15,446
Fees for Services Legal$6,493--$6,493
Travel$2,443$131$629$3,203
Total Functional Expenses$2,762,392$587,880$122,736$3,473,008
International Activity

International Summary

Spending
$319,437

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
MexicoSupport for Migrant Camp-00$295,616
AsiaResearch Consultant (bcct)-00$19,688
IndiaVirtual Yoga (hyf)-00$1,890
CanadaTraining (bcct)-00$1,323
AustraliaVirtual Class (hyf)-00$440
SpainVirtual Class (vts)-00$240
AustraliaVirtual Class (vts)Shelter, Food & Utilities00$240
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$31,071
Tu Ying MingFamily MbrCompensationNo$9,500
Irwin KellerFamily MbrCompensationNo$2,000

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 35% controlled entity
No
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
451 Mesa Road, BOLINAS, CA 94924

Signing Officer

Name
Vanessa Marcotte
Title
CFO
Signed
2022-05-04
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
94
Volunteers
46

Preparer

Firm
Bregante Company LLP CPAs
Address
301 Battery St 2 Mezzanine, San Francisco, CA 94111
Preparer
Jennifer L Ruth
Phone
4157771001
Supplemental Narrative

Additional Explanations

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

OTHER PROGRAM SERVICES 4: 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 5: 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 6: 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. OTHER PROGRAM SERVICES 7: HEALING CIRCLES:Founded in 2014, Healing Circles is an international learning community for people who want to do deep intentional healing work with cancer and other diseases or experiences of loss. Designed to extend the core work of the Cancer Help Program, it seeks to bring the deep experiences of healing to people who want to create a healing circle in their living room, church or any other setting. Healing Circles was founded in partnership with three other centersin Vancouver, B.C., Washington State, and Smith Center for Healing and the Arts in Washington, D.C.that have done residential retreats based on the Cancer Help Program model for at least 20 years. We now have new centers in Langley on Whidbey Island, Washington, and in Houston, Texas. Our three Bay Area CCHP alumni groups are our laboratories for Healing Circles work in the Bay Area. Healing Circles are forming in North Carolina, Virginia, and Washington, D.C. Another Healing Circle just began in Jerusalem. Hundreds of people have experienced and studied Healing Circles work. Michael Lerner serves as the director, and Sheila Opperman coordinates Healing Circles. OTHER PROGRAM SERVICES 8: Natura Institute for Ecology and Medicine at Commonweal Garden:Natura Institute for Ecology and Medicinethe new program stewarding the Commonweal Gardenis dedicated to reconnecting people to the living systems that restore us to health and wholeness. Founded and directed by Anna OMalley, an Integrative Family and Community Medicine physic

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/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Vice Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt8Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
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IRS990/OtherExpensesGrp/ProgramServicesAmt241648
IRS990/OtherExpensesGrp/ProgramServicesAmt328588
IRS990/OtherExpensesGrp/TotalAmt0926844
IRS990/OtherExpensesGrp/TotalAmt147747
IRS990/OtherExpensesGrp/TotalAmt242286
IRS990/OtherExpensesGrp/TotalAmt335262
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IRS990/OtherRevenueMiscGrp/Desc2WEBSITE SUBSCRIPTIONS
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt244810
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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0770673
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IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
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IRS990/PrincipalOfficerNm0MICHAEL LERNER
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IRS990/ProgramServiceRevenueGrp/Desc0HEART
IRS990/ProgramServiceRevenueGrp/Desc1NATURA
IRS990/ProgramServiceRevenueGrp/Desc2PHILANTHROPIC SERVICES
IRS990/ProgramServiceRevenueGrp/Desc3RETREAT CENTER
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt235800
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IRS990/ProgSrvcAccomActy2Grp/Desc0The Gift of Compassion uses art as a portal for introducing mediation as a healing practice for individuals and groups. The focus of the Gift of Compassion collaborations is on underserved,under-resourced segments of societyfoster youth and young adults from the foster system, individuals charged with criminal offenses, individuals who are returning to communities after a period of incarceration, and immigrant youth. Every collaboration gives access to learning about and practicing methods that increase self-awareness and the experience of self-healing from trauma. Angela Oh and Tu Ying Ming co-direct the Gift of Compassion.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0327712
IRS990/ProgSrvcAccomActy3Grp/Desc0VISUAL 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.
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IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0225100
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IRS990/PYOtherRevenueAmt0109136
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt03702688
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt02065062

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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
2021Detailed filing. Detailed filing data is available for this year.$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