Civic Intelligence

The Mosaic Project

990 • Fiscal year 2015 • EIN 94-3367263

Jan 01, 2015 to Dec 31, 2015 • Filed on Nov 11, 2016

478 Santa Clara AvenueOakland, CA 94610

(510) 452-3377

Siviq Scores

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

Liabilities / Assets

40th percentile

0.02x

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

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

31st percentile

0.01x

Higher debt load relative to revenue than 31% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

61st percentile

7.5%

Higher net margin than 61% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

67th percentile

$51,833

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 5.9% of source-year revenue.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Asset Growth

64th percentile

6.4%

Faster asset growth than 64% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

54th percentile

5.2%

Faster revenue growth than 54% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Up

$319,440

Up $19,313 (+6.4%) from 2014

Net Assets

Up

$314,582

Up $65,916 (+27%) from 2014

Liabilities

Down

$4,858

Down $46,603 (-91%) from 2014

Revenue

Up

$877,989

Up $43,102 (+5.2%) from 2014

Expenses

Up

$812,073

Up $14,723 (+1.8%) from 2014

Net Income

Up

$65,916

Up $28,379 (+76%) from 2014

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: $273,378Liabilities 2011: $42,102Net Assets 2011: $231,2762011Assets 2012: $239,104Liabilities 2012: $30,185Net Assets 2012: $208,9192012Assets 2013: $233,247Liabilities 2013: $22,989Net Assets 2013: $210,2582013Assets 2014: $300,127Liabilities 2014: $51,461Net Assets 2014: $248,6662014Assets 2015: $319,440Liabilities 2015: $4,858Net Assets 2015: $314,5822015Assets 2016: $368,099Liabilities 2016: $7,170Net Assets 2016: $360,9292016Assets 2017: $763,896Liabilities 2017: $4,171Net Assets 2017: $759,7252017Assets 2018: $1,211,786Liabilities 2018: $44,779Net Assets 2018: $1,167,0072018Assets 2019: $1,320,268Liabilities 2019: $75,705Net Assets 2019: $1,244,5632019Assets 2020: $1,833,863Liabilities 2020: $111,333Net Assets 2020: $1,722,5302020Assets 2021: $2,491,648Liabilities 2021: $108,245Net Assets 2021: $2,383,4032021Assets 2022: $2,773,082Liabilities 2022: $52,874Net Assets 2022: $2,720,2082022Assets 2023: $2,890,022Liabilities 2023: $153,331Net Assets 2023: $2,736,6912023Assets 2024: $2,751,657Liabilities 2024: $83,434Net Assets 2024: $2,668,2232024

Highlighted filing

2015

Assets$319,440
Liabilities$4,858
Net Assets$314,582

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $799,526Expenses 2011: $652,107Net Income 2011: $147,4192011Revenue 2012: $724,943Expenses 2012: $747,301Net Income 2012: -$22,3582012Revenue 2013: $743,162Expenses 2013: $741,822Net Income 2013: $1,3402013Revenue 2014: $834,887Expenses 2014: $797,350Net Income 2014: $37,5372014Revenue 2015: $877,989Expenses 2015: $812,073Net Income 2015: $65,9162015Revenue 2016: $949,586Expenses 2016: $867,863Net Income 2016: $81,7232016Revenue 2017: $1,381,483Expenses 2017: $982,687Net Income 2017: $398,7962017Revenue 2018: $1,395,845Expenses 2018: $988,563Net Income 2018: $407,2822018Revenue 2019: $1,151,907Expenses 2019: $1,074,351Net Income 2019: $77,5562019Revenue 2020: $1,005,324Expenses 2020: $527,357Net Income 2020: $477,9672020Revenue 2021: $1,210,859Expenses 2021: $549,986Net Income 2021: $660,8732021Revenue 2022: $1,192,626Expenses 2022: $857,235Net Income 2022: $335,3912022Revenue 2023: $1,309,996Expenses 2023: $1,293,589Net Income 2023: $16,4072023Revenue 2024: $1,412,264Expenses 2024: $1,480,665Net Income 2024: -$68,4012024

Highlighted filing

2015

Revenue$877,989
Expenses$812,073
Net Income$65,916
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Nov 11, 2016
Return Version
2015v2.0
Gross Receipts
$929,354
Mission and Program Overview

Mission

We work toward a peaceful future by uniting children of diverse backgrounds, providing them with essential community building skills, and empowering them to become peacemakers. Our complementary work with youth and adults not only supports our youngest peacemakers, but also enables us to reach wider communities throughschools, community-based organizations, and the workplace.together, we create microcosms of the just, diverse, inclusive world we envision, demonstrate that peace is possible, and inspire action.

The Mosaic Project works toward a peaceful future by uniting children of diverse backgrounds, providing them with essential community building skills, and empowering them to become peacemakers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$183,443$136,477▼ $46,966
Savings and Temporary Cash Investments$41,448$129,278▲ $87,830
Accounts Receivable$62,074$31,836▼ $30,238
Prepaid Expenses and Deferred Charges$11,191$19,515▲ $8,324
Land, Buildings, and Equipment, Net$483$0▼ $483
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$300,127$319,440▲ $19,313
Other Assets Total$1,488$2,334▲ $846
Liabilities
Deferred Revenue$4,099$3,740▼ $359
Other Liabilities-$1,000-
Accounts Payable and Accrued Expenses$47,362$118▼ $47,244
Total Liabilities$51,461$4,858▼ $46,603
Net Assets / Fund Balance
Unrestricted Net Assets$243,266$314,582▲ $71,316
Temporarily Rstr Net Assets$5,400--
Total Net Assets Fund Balance$248,666$314,582▲ $65,916
Total Liabilities and Net Assets / Fund Balance$300,127$319,440▲ $19,313

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$968-
Compensation and Service Providers

Employees

NameTitleBaseTotal
Lara MendelExec Director$51,833$51,833
Brian LoweCOO$47,833$47,833

Board Members and Trustees

NameTitle
Margaret HodderPresident
John BeltramoVice President
Annie GordonDirector
Brett DennenDirector
Christine HanDirector
Kristin HullDirector
Lia BarrowDirector
Luis OttleyDirector
Lynne WanderDirector
Marisol Vela-ChiuDirector
Patricia Castaneda-DavisDirector
Yvette CrespoDirector
Tari NicholsonSecretary
Larry ShorterTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$523,216
Program Service Revenue
$291,796
Investment Income
$80
Other Revenue
$62,897
All Other Contributions
$491,318
Change in Net Assets
$65,916
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$454,299
Other Expenses$357,774
Total Fundraising Expense$78,387
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$229,836$4,200$51,609$285,645
Current Officers, Directors, Trustees, and Key Employees$53,424$43,650$2,592$99,666
Payroll Taxes$28,104$4,747$5,377$38,228
Other Employee Benefits$22,613$3,820$4,327$30,760
Occupancy$13,934$2,504$2,666$19,104
Fees for Services Other$6,430$1,062$5,790$13,282
Insurance$11,129$928$1,052$13,109
Other Expenses$3,022$391$1,287$4,700
Information Technology$2,470$421$478$3,369
Office Expenses$1,819$936$437$3,192
All Other Expenses$1,884$-1,221$1,738$2,401
Fees for Services Accounting$1,426$241$273$1,940
Travel$1,337$14$16$1,367
Depreciation Depletion$355$60$68$483
Total Functional Expenses$668,034$65,652$78,387$812,073
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$109,728
Fundraising Direct Expenses$49,521
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Brunch$45,903$45,903-$45,903
Auction$67,613$35,715$35,715$0
Total Events$141,626$109,728$49,521$60,207
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Margaret HodderFounder/PresidentRent - storage spaceNo$1,350

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
Tenant Lease Deposits$1,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
Yes
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. 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 form 990 which is then e-filed with the internal revenue service.

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

Annually all members of the board of directors/key employees complete a disclosure form wherein they report any possible conflict of interest. This form is kept on file by the organization and is reviewed periodically.

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.

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

The finance/hr committee reviews nonprofit surveys every 2-3 years. Management has concluded that employees are not yet compensated at market rate.

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 it is available for viewing as an electronic copy) and are also available for a physical inspection at the organization's office and on the organization's website.

Filing and Contact Details

Filer

Filer Name
The Mosaic Project
EIN
94-3367263
Phone
5104523377
Address
478 Santa Clara Avenue, Oakland, CA 94610

Signing Officer

Name
Brian Lowe
Title
COO
Signed
2016-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brian Lowe
Formed
2000
Legal Domicile
CA
Voting Board Members
16
Independent Board Members
16
Employees
28
Volunteers
50

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: The Outdoor School (continued from Form 990 Page 2):recognize their commonalities and gain respect and appreciation for the uniqueness of all individuals, including themselves. They are encouraged to overcome ignorance and insecurities which can lead to fear of difference, prejudice, discrimination, hatred, and violence. We provide our students with the profound, personal experience of building an inclusive, egalitarian community across race, culture, and class barriers, inspiring and empowering them to create such communities throughout their lives. The Partner Teachers Institute turns the Outdoor School into a professional development retreat for our partner teachers. We provide workshops each day to give them the opportunity to engage more deeply with the themes, music, and memorable Mosaic moments their students experience and to help them to reinforce Mosaic lessons back in their classrooms. We build a support network among our partner teachers through which they can exchange ideas and plan joint projects throughout the school year.

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IRS990/Form990PartVIISectionAGrp/PersonNm0Margaret Hodder
IRS990/Form990PartVIISectionAGrp/PersonNm1John Beltramo
IRS990/Form990PartVIISectionAGrp/PersonNm2Tari Nicholson
IRS990/Form990PartVIISectionAGrp/PersonNm3Larry Shorter
IRS990/Form990PartVIISectionAGrp/PersonNm4Lia Barrow
IRS990/Form990PartVIISectionAGrp/PersonNm5Patricia Castaneda-Davis
IRS990/Form990PartVIISectionAGrp/PersonNm6Yvette Crespo
IRS990/Form990PartVIISectionAGrp/PersonNm7Brett Dennen
IRS990/Form990PartVIISectionAGrp/PersonNm8Annie Gordon
IRS990/Form990PartVIISectionAGrp/PersonNm9Christine Han
IRS990/Form990PartVIISectionAGrp/PersonNm10Kristin Hull
IRS990/Form990PartVIISectionAGrp/PersonNm11Lara Mendel
IRS990/Form990PartVIISectionAGrp/PersonNm12Luis Ottley
IRS990/Form990PartVIISectionAGrp/PersonNm13Marisol Vela-Chiu
IRS990/Form990PartVIISectionAGrp/PersonNm14Lynne Wander
IRS990/Form990PartVIISectionAGrp/PersonNm15Brian Lowe
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IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Exec Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13Director
IRS990/Form990PartVIISectionAGrp/TitleTxt14Director
IRS990/Form990PartVIISectionAGrp/TitleTxt15COO
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IRS990/MissionDesc0We work toward a peaceful future by uniting children of diverse backgrounds, providing them with essential community building skills, and empowering them to become peacemakers. Our complementary work with youth and adults not only supports our youngest peacemakers, but also enables us to reach wider communities through schools, community-based organizations, and the workplace. Together, we create microcosms of the just, diverse, inclusive world we envision, demonstrate that peace is possible, and inspire action.
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IRS990/OtherExpensesGrp/Desc1Miscellaneous
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IRS990/OtherExpensesGrp/Desc3Printing and Publications
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt019515
IRS990/PrincipalOfficerNm0Brian Lowe
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IRS990/ProgramServiceRevenueGrp/Desc0Mosaic Consulting Project
IRS990/ProgramServiceRevenueGrp/Desc1Mosaic In-School Project
IRS990/ProgramServiceRevenueGrp/Desc2Outdoor School
IRS990/ProgramServiceRevenueGrp/Desc3Youth Leadership Project
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt053099
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt15000
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2233097
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3600
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2233097
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3600
IRS990/ProgSrvcAccomActy2Grp/Desc0Youth Leadership Project: We offer leadership training for high-school and college aged students who serve as mentors for the 4th and 5th graders at our Outdoor School. The Projects curriculum addresses issues of difference while building leadership skills. Youth Leaders undergo extensive training prior to arriving at the Outdoor School. Once there, the training continues as they serve as cabin leaders for a session, putting theory into practice. We offer the youth opportunities to participate in events year-round, including discussions, workshops, guest lectures, game days, field trips, and service learning projects. The Project encourages the growth of a vibrant cross-cultural community of youth throughout the Bay Area.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0103222
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0600
IRS990/ProgSrvcAccomActy3Grp/Desc0In-School Project and Mosaic Consulting Project: In order to deepen and sustain the impact of The Mosaic Projects Outdoor School, we offer the Mosaic In-School Project for our partner schools. Through the ISP, we collaborate with student leaders, educators, and families to build equitable, healthy classroom and school communities. Together, we create an environment that fosters mutual respect, connection, and a celebration of differences and that motivates all members to achieve at their highest potential. Mosaic Consulting Project trainings utilize experimental, dynamic activities to explore differences and build community. Our focus on empathy, appreciation of differences, assertiveness, team building, and conflict resolution creates a more engaged, effective workforce and a more inclusive workplace culture.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt081189
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt058099
IRS990/ProhibitedTaxShelterTransInd0false
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IRS990/PYInvestmentIncomeAmt075
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IRS990/PYOtherExpensesAmt0375876
IRS990/PYOtherRevenueAmt016432
IRS990/PYProgramServiceRevenueAmt0324177

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.75$0.08$2.67$1.41$1.48$0.07
2023Detailed filing. Detailed filing data is available for this year.$2.89$0.15$2.74$1.31$1.29$0.02
2022Detailed filing. Detailed filing data is available for this year.$2.77$0.05$2.72$1.19$0.86$0.34
2021Detailed filing. Detailed filing data is available for this year.$2.49$0.11$2.38$1.21$0.55$0.66
2020Detailed filing. Detailed filing data is available for this year.$1.83$0.11$1.72$1.01$0.53$0.48
2019Detailed filing. Detailed filing data is available for this year.$1.32$0.08$1.24$1.15$1.07$0.08
2018Detailed filing. Detailed filing data is available for this year.$1.21$0.04$1.17$1.40$0.99$0.41
2017Detailed filing. Detailed filing data is available for this year.$0.76$0.00$0.76$1.38$0.98$0.40
2016Detailed filing. Detailed filing data is available for this year.$0.37$0.01$0.36$0.95$0.87$0.08
2015Detailed filing. Detailed filing data is available for this year.$0.32$0.00$0.31$0.88$0.81$0.07
2014Summary only. Only limited summary data is available for this year.$0.30$0.05$0.25$0.83$0.80$0.04
2013Summary only. Only limited summary data is available for this year.$0.23$0.02$0.21$0.74$0.74$0.00
2012Summary only. Only limited summary data is available for this year.$0.24$0.03$0.21$0.72$0.75$0.02
2011Summary only. Only limited summary data is available for this year.$0.27$0.04$0.23$0.80$0.65$0.15