Civic Intelligence

Commonweal

990 • Fiscal year 2023 • EIN 94-2366094

Jul 01, 2022 to Jun 30, 2023 • Filed on May 04, 2024

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

39th percentile

0.10x

Higher debt load relative to assets than 39% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Liabilities / Revenue

39th percentile

0.16x

Higher debt load relative to revenue than 39% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Net Margin

12th percentile

-24%

Higher net margin than 12% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Top Officer Pay

63rd percentile

$220,633

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 2.9% of source-year revenue.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Asset Growth

12th percentile

-6.7%

Faster asset growth than 12% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Revenue Growth

14th percentile

-25%

Faster revenue growth than 14% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Assets

Flat

$11,927,117

Flat from 2023

Net Assets

Flat

$10,716,919

Flat from 2023

Liabilities

Flat

$1,210,198

Flat from 2023

Revenue

Flat

$7,635,789

Flat from 2023

Expenses

Flat

$9,449,914

Flat from 2023

Net Income

Flat

-$1,814,125

Flat from 2023

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: $10,716,9192023Assets 2023: $11,927,117Liabilities 2023: $1,210,198Net Assets 2023: $10,716,9192023

Highlighted filing

2023

Assets$11,927,117
Liabilities$1,210,198
Net Assets$10,716,919

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: -$1,814,1252023Revenue 2023: $7,635,789Expenses 2023: $9,449,914Net Income 2023: -$1,814,1252023

Highlighted filing

2023

Revenue$7,635,789
Expenses$9,449,914
Net Income-$1,814,125
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 4, 2024
Return Version
2022v5.0
Gross Receipts
$8,606,291
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$3,406,974$3,744,382▲ $337,408
Investments Other Securities$4,691,234$3,278,966▼ $1,412,268
Pledges and Grants Receivable$2,959,806$2,564,513▼ $395,293
Land, Buildings, and Equipment, Net$588,786$1,084,106▲ $495,320
Prepaid Expenses and Deferred Charges$208,937$202,862▼ $6,075
Savings and Temporary Cash Investments$474,933$164,252▼ $310,681
Cash and Non-Interest-Bearing Accounts$54,231$115,149▲ $60,918
Accounts Receivable$24,128$48,488▲ $24,360
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$12,786,057$11,927,117▼ $858,940
Other Assets Total$377,028$724,399▲ $347,371
Liabilities
Accounts Payable and Accrued Expenses$580,953$758,622▲ $177,669
Other Liabilities-$348,850-
Deferred Revenue$37,228$102,726▲ $65,498
Total Liabilities$618,181$1,210,198▲ $592,017
Net Assets / Fund Balance
Net Assets With Donor Restrictions$7,674,027$6,458,084▼ $1,215,943
Net Assets Without Donor Restrictions$4,493,849$4,258,835▼ $235,014
Total Net Assets Fund Balance$12,167,876$10,716,919▼ $1,450,957
Total Liabilities and Net Assets / Fund Balance$12,786,057$11,927,117▼ $858,940

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$507,072$1,514,871$2,021,943
Equipment$343,560$366,712$710,272
Land$233,474-$233,474
Other Land Buildings-$36,866$36,866
Other Assets Org$188,091--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michael LernerChair, Pres.PT$160,049$37,582$197,631
Papeete Arlene AllsmanCOOFT$157,993$10,955$168,948
Oren SlozbergEx. Director & Sec.FT$135,665$31,764$167,429

Board Members and Trustees

NameTitle
Katherine FultonVice Chair
Angela OhDirector
Catherine DoddDirector
Jaune EvansDirector
Lisa Simms-boothDirector
Omar BrownsonDirector
Robert MulhullDirector
Serena BianDirector
Vanessa MarcotteFinance Director
Steven BookoffTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Lorena BranksProject ManagementRUBEN DARIO 4550, TIJUANA, Mx$244,033
Revenue and Support

Revenue Composition

Contributions and Grants
$6,486,023
Program Service Revenue
$1,071,437
Investment Income
$-10,582
Other Revenue
$88,911
All Other Contributions
$6,036,473
Change in Net Assets
$-1,814,125
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,832,269
Other Expenses$4,590,532
Total Fundraising Expense$406,936
Grants and Similar Amounts Paid$27,113
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,828,096$463,130$230,619$3,521,845
Conferences and Meetings$477,319$11,334$24,857$513,510
Current Officers, Directors, Trustees, and Key Employees$364,333$59,664$29,710$453,707
Other Employee Benefits$303,810$49,752$24,774$378,336
Payroll Taxes$297,208$48,671$24,236$370,115
Occupancy$216,220$26,628$10,628$253,476
Travel$206,865$2,798-$209,663
Office Expenses$152,652$16,300$16,428$185,380
Depreciation Depletion$113,024$51,353$1,122$165,499
Pension Plan Contributions$86,939$14,237$7,090$108,266
Insurance$19,842$79,566$956$100,364
Other Expenses$44,797$4,792$3,640$53,229
Fees for Services Accounting$9,480$39,707$341$49,528
Grants to Domestic Orgs$27,113--$27,113
Fees for Services Legal$15,898$617$123$16,638
Advertising$2,832$515$318$3,665
All Other Expenses$3,522$60-$3,582
Total Functional Expenses$8,102,378$940,600$406,936$9,449,914
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Center of Study of AmericasBerkeley, CA501(c)(3)Omega Grant for Lighthouse Proposal$10,000

International Summary

Employees
15
Spending
$1,065,251

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
North AmericaPROGRAM SERVICES (GoC)Shelter, Food & Utilities01$407,914
AsiaProgram Services (omega)Conferemce & Honorariums01$163,609
AfricaProgram Services (omega)Conference & Honorariums01$111,504
Latin/south AmericaProgram Services (omega)Conference & Honorariums01$76,950
EuropeProgram Serv. (omega)Conference & Honorariums01$50,084
EuropeProgram Services (pye)Virtual/in-person Workshops01$45,650
North AmericaProgram Services (rcc)Conference00$40,195
EuropeProgram Services (heart)Research Consultant01$39,884
North AmericaProgram Services (pye)Virtual/in-person Workshops02$32,430
Latin/south AmericaProgram Services (chl)Conference01$26,488
AsiaProgram Serv. (cancer Choices)Research Consultant01$16,950
North AmericaProgram Services (rhi)Conference00$15,686
AfricaProgram Services (pye)Virtual/in-person Workshops00$9,429
EuropeProgram Services (chl)Honorarium00$9,100
AfricaProgram Services (chl)Conference01$5,729
AsiaProgram Services (vts)Virtual/in-person Workshops01$5,132
Latin/south AmericaProgram Services (goc)Land Aquisition Support00$5,000
EuropeProgram Services (cbrc)Conference02$2,816
EuropeProgram Ser. (vts)Virtual/in-person Workshops00$362
AsiaProgram Servicess (hyf)Virtual Yoga Class00$339
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$30,000
Sharyle PattonFamily MbrCompensationNo$27,269
Irwin KellerFamily MbrCompensationNo$600

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$348,850
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
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, Section A, Line 4

On december 14, 2022, commonweal's board of directors amended and restated their by-laws to set new board term limits to two 3-year consecutive terms, after which the board can vote.

Form 990, Part VI, Section B, Line 11B

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

Form 990, Part VI, Section B, Line 12C

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, Section B, Line 15A

Commonweal does a comparison to other nonprofits in northern california, then factors in experience and responsibility. This information is used to approve the compensation for all board directors, officers, and the president, ceo, executive director, coo, and finance director.

Form 990, Part VI, Section C, Line 19

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
Finance Director
Signed
2024-05-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Lerner
Formed
1976
Legal Domicile
CA
Voting Board Members
10
Independent Board Members
7
Employees
122
Volunteers
29

Preparer

Firm
Bregante Company Llp Cpas
Address
315 MONTGOMERY ST STE 1029, SAN FRANCISCO, CA 94104
Preparer
Corey R Graham
Phone
4157771001
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 2

Center for Ethical Land Transition Program

Form 990, Part III, Line 4D

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. Kristin Schafer serves as the director of CHE. OTHER PROGRAM SERVICES 5: 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, and Visual Thinking Strategies 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 6: 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. Oren Slozberg serves as the director for Healing Circles. OTHER PROGRAM SERVICES 7: 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 physician, Natura Institute is embodying a new model of care that does not deplete the precious resource that is the healer, that empowers the precious being that is seeking well-being, and that does no harm on an interpersonal, ecological, and planetary level. The Natura Institute seeks to reconnect people with healing, through deepening relationship with nature, healing plants (food and medicinal), and that which heals our human nature. The Natura Institute embodies an alternative model of proactive wellbeing-oriented medicine that is community-based and nature-placed, and serves the community at large as well as the medical community. OTHER PROGRAM SERVICES 8: 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

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/Desc0RESILIENCE:Commonweals Resilience program is an umbrella that includes both The Resilience Project and Omega. The Resilience Project (TRP) builds on four decades of work at Commonweal on healing ourselves and healing the earth. TRP focuses on the polycrisismore than two dozen environmental and social stressors that have created a perfect storm of human and biosphere threats. TRP goals: Empower people, projects & practices to meet the Global Challenge; welcome diverse views across the global spectrum; encourage respectful dialogues across regions & cultures; inspire creative responses to the polycrisis. Stanley Wu serves as director. Omega incubates new initiatives for living in and through the global polycrisis. Omegas goal is to help build the nascent field of polycrisis research and action. This includes: (1) to map the best thinking on the polycrisis, (2) to identify the global network of those working toward creative solutions, (3) to identify the community of those who can work together to strengthen resilience, and (4) to identify and support specific projects with special value added. Omegas initiatives include: The Omega Collaborative, a steadily growing working group of partners around the world committed to a better future through a focus on systemic risk, interconnected and intersecting stressors, complexity, equity, governance, and the full range of issues threatening civilization; and The Omega Resilience Awards (ORA), which provides fellowships, research grants, and media creation to support new models of thinking, leadership, communication, and engagement in response to the challenges of the global polycrisis. Michael Lerner serves as director. (omega.ngo)
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IRS990/ProgSrvcAccomActy2Grp/Desc0HEALING 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. Oren Slozberg serves as the director for Healing Circles.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Partners for Youth Empowerment:Partners for Youth Empowerments (PYE) mission is to unleash the creative potential of young people. For 25 years, guided by this mission, PYE has been working to shift the field of youth work to respond to the deeper needs of young people for meaning, purpose, creativity, and connection. PYE does this by training individuals, schools, and organizations in their Creative Empowerment Model, a unique combination of experiential education, group facilitation, and the arts, which together foster key life skills that help youth thrive in a rapidly changing world.PYE prioritizes engaging diverse populations, in all of their programs, with the end goal of reaching youth who are marginalized and furthest from opportunity. (partnersforyouth.org)
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$11.9$1.21$10.7$7.64$9.45$1.81
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