Civic Intelligence

California Food Policy Advocates

990 • Fiscal year 2018 • EIN 94-3163142

Jul 01, 2017 to Jun 30, 2018 • Filed on Apr 12, 2019

1970 BroadwayOakland, CA 94612

(510) 433-1122

Siviq Scores

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

Liabilities / Assets

40th percentile

0.04x

Higher debt load relative to assets than 40% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

36th percentile

0.04x

Higher debt load relative to revenue than 36% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

76th percentile

19%

Higher net margin than 76% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

81st percentile

$136,500

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 7.4% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

82nd percentile

21%

Faster asset growth than 82% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

28th percentile

-5.3%

Faster revenue growth than 28% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$1,939,904

Up $330,966 (+21%) from 2017

Net Assets

Up

$1,857,302

Up $330,347 (+22%) from 2017

Liabilities

Up

$82,602

Up $619 (+0.8%) from 2017

Revenue

Down

$1,849,406

Down $104,030 (-5.3%) from 2017

Expenses

Down

$1,505,961

Down $39,069 (-2.5%) from 2017

Net Income

Down

$343,445

Down $64,961 (-16%) from 2017

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0Assets 2011: $2,012,893Liabilities 2011: $239,006Net Assets 2011: $1,773,8872011Assets 2012: $2,268,080Liabilities 2012: $255,922Net Assets 2012: $2,012,1582012Assets 2013: $1,925,647Liabilities 2013: $227,814Net Assets 2013: $1,697,8332013Assets 2014: $1,495,618Liabilities 2014: $162,129Net Assets 2014: $1,333,4892014Assets 2015: $1,817,529Liabilities 2015: $148,513Net Assets 2015: $1,669,0162015Assets 2016: $1,163,542Liabilities 2016: $43,696Net Assets 2016: $1,119,8462016Assets 2017: $1,608,938Liabilities 2017: $81,983Net Assets 2017: $1,526,9552017Assets 2018: $1,939,904Liabilities 2018: $82,602Net Assets 2018: $1,857,3022018Assets 2019: $2,091,850Liabilities 2019: $862,504Net Assets 2019: $1,229,3462019Assets 2020: $2,463,513Liabilities 2020: $733,275Net Assets 2020: $1,730,2382020Assets 2021: $2,289,153Liabilities 2021: $666,081Net Assets 2021: $1,623,0722021Assets 2022: $2,138,509Liabilities 2022: $583,258Net Assets 2022: $1,555,2512022Assets 2023: $2,254,319Liabilities 2023: $525,960Net Assets 2023: $1,728,3592023Assets 2024: $2,134,432Liabilities 2024: $479,538Net Assets 2024: $1,654,8942024Assets 2025: $1,418,983Liabilities 2025: $354,886Net Assets 2025: $1,064,0972025

Highlighted filing

2018

Assets$1,939,904
Liabilities$82,602
Net Assets$1,857,302

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,521,970Expenses 2011: $1,809,009Net Income 2011: -$287,0392011Revenue 2012: $2,175,089Expenses 2012: $1,936,818Net Income 2012: $238,2712012Revenue 2013: $1,574,443Expenses 2013: $1,888,768Net Income 2013: -$314,3252013Revenue 2014: $1,397,611Expenses 2014: $1,853,479Net Income 2014: -$455,8682014Revenue 2015: $1,728,696Expenses 2015: $1,413,026Net Income 2015: $315,6702015Revenue 2016: $787,468Expenses 2016: $1,336,638Net Income 2016: -$549,1702016Revenue 2017: $1,953,436Expenses 2017: $1,545,030Net Income 2017: $408,4062017Revenue 2018: $1,849,406Expenses 2018: $1,505,961Net Income 2018: $343,4452018Revenue 2019: $928,773Expenses 2019: $1,574,975Net Income 2019: -$646,2022019Revenue 2020: $2,082,369Expenses 2020: $1,412,031Net Income 2020: $670,3382020Revenue 2021: $1,482,621Expenses 2021: $1,665,193Net Income 2021: -$182,5722021Revenue 2022: $1,629,587Expenses 2022: $1,633,534Net Income 2022: -$3,9472022Revenue 2023: $2,080,932Expenses 2023: $1,903,169Net Income 2023: $177,7632023Revenue 2024: $1,887,957Expenses 2024: $2,007,215Net Income 2024: -$119,2582024Revenue 2025: $1,045,732Expenses 2025: $1,674,249Net Income 2025: -$628,5172025

Highlighted filing

2018

Revenue$1,849,406
Expenses$1,505,961
Net Income$343,445
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Apr 12, 2019
Return Version
2017v2.2
Gross Receipts
$1,875,400
Mission and Program Overview

Mission

To collaborate with diverse community partners for policy change, ensuring equitable access to food, health, and well-being for all Californians.

CFPA is a statewide policy and advocacy organization dedicated to improving the health and well-being of low-income Californians by increasing their access to nutritious, affordable food.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$692,793$930,283▲ $237,490
Cash and Non-Interest-Bearing Accounts$192,872$513,290▲ $320,418
Investments Other Securities$201,606$449,370▲ $247,764
Savings and Temporary Cash Investments$442,957$0▼ $442,957
Prepaid Expenses and Deferred Charges$23,167$11,983▼ $11,184
Land, Buildings, and Equipment, Net$6,884$4,368▼ $2,516
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$1,608,938$1,939,904▲ $330,966
Other Assets Total$48,659$30,610▼ $18,049
Liabilities
Accounts Payable and Accrued Expenses$46,256$49,736▲ $3,480
Other Liabilities$35,727$32,866▼ $2,861
Total Liabilities$81,983$82,602▲ $619
Net Assets / Fund Balance
Temporarily Rstr Net Assets$994,610$1,424,002▲ $429,392
Unrestricted Net Assets$532,345$433,300▼ $99,045
Total Net Assets Fund Balance$1,526,955$1,857,302▲ $330,347
Total Liabilities and Net Assets / Fund Balance$1,608,938$1,939,904▲ $330,966

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,368$93,251$97,619
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
George Manalo-LeClairExec DirectorFT$136,500$136,500
Bruce KariyaDirector of FinanceFT$84,620$84,620

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,656,350
Program Service Revenue
$185,512
Investment Income
$5,283
Other Revenue
$2,261
All Other Contributions
$1,656,350
Change in Net Assets
$343,445

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,849,406
Revenue Not Reported on Form 990
$12,896
Total Revenue per Audited Statements
$1,862,302
Total Revenue per Form 990
$1,849,406
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$943,651
Other Expenses$562,310
Total Fundraising Expense$35,142
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$401,217$90,565$12,279$504,061
Current Officers, Directors, Trustees, and Key Employees$189,317$22,112$9,691$221,120
Fees for Services Other$196,547$2,888$1,702$201,137
Other Employee Benefits$108,678$20,425$4,043$133,146
Occupancy$107,385$16,703$3,329$127,417
Travel$115,905$6,359$70$122,334
Payroll Taxes$49,062$7,526$1,825$58,413
Fees for Services Accounting-$32,067-$32,067
Pension Plan Contributions$21,966$4,128$817$26,911
Information Technology$12,468$1,768$352$14,588
Office Expenses$10,774$1,597$583$12,954
Insurance$6,849$1,278$255$8,382
Other Expenses$4,093$523$49$4,616
Depreciation Depletion$2,056$384$76$2,516
Advertising$152$1,501$5$1,658
Fees for Services Legal$1,190--$1,190
All Other Expenses$989$-25,816$35$-24,792
Total Functional Expenses$1,277,963$192,856$35,142$1,505,961

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,531,955
Expenses per Audited Statements$1,505,961
Total Expenses per Form 990$1,505,961
Expenses Not Reported on Form 990$25,994
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

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
Accrued payroll liabilities$30,691
Other liabilities$2,175
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
No
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

Form 990 is prepared by an outside tax professional. The form is then reviewed bythe organization's management and the executive director. This group of individuals then discusses the contents of the return with the outside tax professional. After a full review, the final version of the tax return is provided to all members of the organization's voting body. A representative of management authorizes the final return which is then e-filed with the internal revenue service.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Members of the board of directors review all potential conflicts of interest atleast annually. All personnel and board members are required to disclose (inwriting) potential conflicts and any related party affiliations. Loans between theorganization and members of management and the board are strictly prohibited. Theorganization seeks full transparency on all relationships. Any potential conflicts (in fact or appearance) are discussed openly and resolved in accordance with the organization's policies and procedures.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

MEMBERS OF THE BOARD OF DIRECTORS REVIEW THE COMPENSATION OF ALL HIGH-LEVEL PERSONNEL PERIODICALLY IN ACCORDANCE WITH IRS RULES AND REGULATIONS. EFFORTS ARE MADE TO SECURE COMPENSATION DATA FROM INDUSTRY SOURCES IN ORDER TO DETERMINE COMPETITIVENESS AND APPROPRIATENESS OF SALARIES. EVERY EFFORT IS MADE TO ENSURE THAT THE PROCESS IS THOROUGH AND TRANSPARENT IN ACCORDANCE WITH IRS GUIDELINES AND THE ORGANIZATION'S POLICIES AND PROCEDURES. Final compensation adjustments for the Executive Director are approved by the Board.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

Compensation of other high-level personnel and key employees is reviewed periodically by members of management. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries and all related benefits. All decisions are then documented in personnel files.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

All of the organization's governing documents, financial statements and other legalfilings are maintained in a secure environment and held available for inspection bytax authorities and the general public. Tax returns are posted annually towww.guidestar.org (where they are available for viewing as electronic copies) and are also available for a physical inspection at the organization's office in oakland, california.

Filing and Contact Details

Filer

Filer Name
California Food Policy Advocates
EIN
94-3163142
Phone
5104331122
Address
1970 Broadway, Oakland, CA 94612

Signing Officer

Name
George Manalo-LeClair
Title
Executive Director
Phone
5104331122
Signed
2019-04-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
George Manalo-LeClair
Formed
1992
Legal Domicile
CA
Voting Board Members
12
Independent Board Members
12
Employees
10

Preparer

Firm
Regalia & Associates CPAs
Address
103 Town Country Dr Ste K, Danville, CA 94526
Preparer
Douglas W Regalia
Phone
9253140390
Supplemental Narrative

Additional Explanations

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

OTHER PROGRAM SERVICES 4: CalFresh Priorities (continued from Form 990 page 2)E. Data are a primary factor driving CalFresh policy decisions, particularly at the state level;F. Feedback from CalFresh applicants and participants is a primary factor driving CalFresh policy decisions, particularly at the state level; andG. Strategic alliances between CalFresh stakeholders increase CalFresh participation and optimize the benefits of CalFresh participation. OTHER PROGRAM SERVICES 5: Child Nutrition Program Priorities (continued from Form 990 Page 2)E. Stakeholder input informs CFPAs policy and programmatic decision making withrespect to child nutrition; andF. CFPA builds stronger strategic alliances with child nutrition stakeholders toincrease program participation and optimize the benefits of program participation. OTHER PROGRAM SERVICES 6: Food Environment Priorities (continued from Form 990 Page 2)D. Data drive CFPAs policy and programmatic decision making with respect to foodenvironments;E. Stakeholder input informs CFPAs policy and programmatic decision making withrespect to food environments; andF. CFPA builds stronger strategic alliances with food environment stakeholders toincrease access to healthful foods and decrease access to unhealthful foods.

Other Changes In Net Assets Or Fund Balances - Other Decreases

Change in unamortized discount = -$8226

Financial Statement Notes

Part X : FIN48 Footnote

Income TaxesFinancial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, CFPA is required to report information regarding its exposure to various tax positions taken by CFPA and requires a two-step process that separates recognition from measurement. The first step is determining whether a tax position has met the recognition threshold; the second step is measuring a tax position that meets the recognition threshold. Management believes that CFPA has adequately evaluated its current tax positions and has concluded that as of June 30, 2017, CFPA does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.CFPA has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and Section 23701d of the California Revenue and Taxation Code. The exemptions are subject to periodic review by the federal and state taxing authorities and management is confident that CFPA continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. CFPA may periodically receive unrelated business income requiring CFPA to file separate tax returns under federal and state statutes. Under such conditions, CFPA will calculate, accrue and remit the applicable taxes.

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

Change in unamortized discount $-8226 Form 990-T Rental Expenses $25994

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

Form 990-T Rental Expenses $25994

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IRS990/Form990PartVIISectionAGrp/PersonNm0Valerie Ruelas
IRS990/Form990PartVIISectionAGrp/PersonNm1Michael Flood MBA
IRS990/Form990PartVIISectionAGrp/PersonNm2Angelica Baltazar
IRS990/Form990PartVIISectionAGrp/PersonNm3Allen Ng MBA
IRS990/Form990PartVIISectionAGrp/PersonNm4Jasmine Marrow MPP
IRS990/Form990PartVIISectionAGrp/PersonNm5Charlotte Bergheimer
IRS990/Form990PartVIISectionAGrp/PersonNm6Marvin Espinoza
IRS990/Form990PartVIISectionAGrp/PersonNm7Dena Herman
IRS990/Form990PartVIISectionAGrp/PersonNm8Dennis Kao
IRS990/Form990PartVIISectionAGrp/PersonNm9Dr Hilary Seligman MD MAS
IRS990/Form990PartVIISectionAGrp/PersonNm10Lisa Tadlock
IRS990/Form990PartVIISectionAGrp/PersonNm11Ali Taghavi
IRS990/Form990PartVIISectionAGrp/PersonNm12George Manalo-LeClair
IRS990/Form990PartVIISectionAGrp/PersonNm13Bruce Kariya
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IRS990/Form990PartVIISectionAGrp/TitleTxt2Vice-Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer
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IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
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IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Exec Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13Dir of Finance
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IRS990/InsuranceGrp/FundraisingAmt0255
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IRS990/MissionDesc0We are a statewide policy and advocacy organization dedicated to improving the health and well-being of low income Californians by increasing their access to nutritious, affordable food.
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IRS990/OtherExpensesGrp/Desc0Lobbying fees
IRS990/OtherExpensesGrp/Desc1Dues/publications/memberships
IRS990/OtherExpensesGrp/Desc2Printing and Publications
IRS990/OtherExpensesGrp/Desc3Miscellaneous
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IRS990/OtherExpensesGrp/FundraisingAmt149
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IRS990/PayrollTaxesGrp/TotalAmt058413
IRS990/PensionPlanContributionsGrp/FundraisingAmt0817
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IRS990/PensionPlanContributionsGrp/ProgramServicesAmt021966
IRS990/PensionPlanContributionsGrp/TotalAmt026911
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt011983
IRS990/PrincipalOfficerNm0George Manalo-LeClair
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IRS990/ProgramServiceRevenueGrp/BusinessCd2624200
IRS990/ProgramServiceRevenueGrp/Desc0Conference fees/membershp
IRS990/ProgramServiceRevenueGrp/Desc1Government contracts
IRS990/ProgramServiceRevenueGrp/Desc2Other Earned Income
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt130887
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt214450
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0140175
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt130887
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt214450
IRS990/ProgSrvcAccomActy2Grp/Desc0Child Nutrition Program PrioritiesCFPA prioritizes work that helps to ensure the following:A. The federal Child Nutrition Programs are an essential component of the schoolday and child care settings;B. Californias implementation of the Healthy, Hunger-Free Kids Act (S.3307) willincrease participation in the federal Child Nutrition Programs and will improve thefoods served through those programs in schools and child care settings;C. The federal Child Nutrition Programs are recognized as healthful, appealing, andpalatable nutrition resources;D. Data drive CFPAs policy and programmatic decision making with respect to childnutrition; (continued on Schedule D)
IRS990/ProgSrvcAccomActy3Grp/Desc0Food Environment PrioritiesWe are committed to using our expertise and experience with the federal nutritionprograms to help guide our work in related food environments. CFPA prioritizes work that helps to ensure the following:A. CFPA identifies and pursues opportunities to improve the food environments thatimpact populations who participate in or could benefit from the federal nutritionprograms;B. The environments on and around school campuses limit access to unhealthful foodoptions and promote healthful food options;C. The environments within licensed child care settings promote sound nutrition andlimit the availability of unhealthful foods; (continued on Schedule D)
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IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.42$0.35$1.06$1.05$1.67$0.63
2024Detailed filing. Detailed filing data is available for this year.$2.13$0.48$1.65$1.89$2.01$0.12
2023Detailed filing. Detailed filing data is available for this year.$2.25$0.53$1.73$2.08$1.90$0.18
2022Detailed filing. Detailed filing data is available for this year.$2.14$0.58$1.56$1.63$1.63$0.00
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.29$0.67$1.62$1.48$1.67$0.18
2020Detailed filing. Detailed filing data is available for this year.$2.46$0.73$1.73$2.08$1.41$0.67
2019Summary only. Only limited summary data is available for this year.$2.09$0.86$1.23$0.93$1.57$0.65
2018Detailed filing. Detailed filing data is available for this year.$1.94$0.08$1.86$1.85$1.51$0.34
2017Detailed filing. Detailed filing data is available for this year.$1.61$0.08$1.53$1.95$1.55$0.41
2016Detailed filing. Detailed filing data is available for this year.$1.16$0.04$1.12$0.79$1.34$0.55
2015Detailed filing. Detailed filing data is available for this year.$1.82$0.15$1.67$1.73$1.41$0.32
2014Detailed filing. Detailed filing data is available for this year.$1.50$0.16$1.33$1.40$1.85$0.46
2013Summary only. Only limited summary data is available for this year.$1.93$0.23$1.70$1.57$1.89$0.31
2012Summary only. Only limited summary data is available for this year.$2.27$0.26$2.01$2.18$1.94$0.24
2011Summary only. Only limited summary data is available for this year.$2.01$0.24$1.77$1.52$1.81$0.29