Mandela Partners FY2021 filing

Tax-deductible

Oakland, CA501(c)(3)Community DevelopmentEIN 11-3754129Revenue $5.6M in FY2021

On file with the IRSmandelamarketplace.org1344 7th St, 94607-2177 · Oakland, CATax-exempt since Aug 2006Publicly supported charity — 170(b)(1)(A)(vi)

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Mandela Partners is a non-profitorganization that works in partnership with local residents, family farmers, andcommunity-based businesses to improve health, create wealth, and build assetsthrough local food enterprises in low income communities.

501(c)(3) charity; gifts are tax-deductible.
94¢ of each $1 spent went to programs.
$201K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $846K a year · 22% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
94%
of spending
Looks good: 94% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$201K
to officers and key staff · 5% of spending
Looks good: pay to officers and key staff is 5% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
8 mo
of spending, in cash
Looks good: 8.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
8
named funders · $477K
Looks good: 8 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$459K
11% of total assets
Looks good: liabilities are 11% of assets; 50% or less.
Pt X · Ln 26
Independent board members
8
of 10 voting members
Looks good: 8 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$5.6M
+74% vs prior year
Spent
$3.9M
To programs
94%
Net assets
$3.8M
By yearFY2020–FY2024
Revenue
$5.6M
FY2021▲ +74%
Tap a bar for its year
Revenue by fiscal year
FY2020$3.2M
FY2021$5.6M
FY2022$3.2M
FY2023$2.6M
FY2024$4.6M
Expenses
$3.9M
FY2021▲ +84%
Tap a bar for its year
Expenses by fiscal year
FY2020$2.1M
FY2021$3.9M
FY2022$3.2M
FY2023$2.9M
FY2024$2.8M
Net assets
$3.8M
FY2021▲ +75%
Tap a bar for its year
Net assets by fiscal year
FY2020$2.2M
FY2021$3.8M
FY2022$3.8M
FY2023$3.4M
FY2024$5.2M

From the FY2021 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Aug 2006.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

94 cents of each dollar spent went to programs.

Program services 94% · $3.6M Management & general 4% · $153K Fundraising 2% · $81K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

11 people listed on the 990; $201K paid to officers and key staff.

Part VII, Section A · reportable compensation
Co-Executive Directors
$83,401Pt VII · Sec A
Co-Executive Directors
$80,619Pt VII · Sec A
Co-Executive Directors
$36,956Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Monique Brown’s $169K as Executive Director is at the 54th percentile of top reported officer pay among 2832 $1–10M community development nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 7 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Monique Brown$168,600$165,919$15,087——
Ciara Segura—$39,681$115,900$80,619—
Christine Kuo$113,373$111,000$103,333——
Maureen Silva—$91,536$107,483$83,401—
Sara Draper-Zivetz$106,977$81,605———
Anastasia Sloan-Stephens$100,004$96,275———
Mariela E Cedeno———$36,956$95,000

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Builds local food businesses to improve health, create wealth, and build assets in low-income communities.

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Provided by the organization

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2 programs · $3.6M · in their own filed words · FY2021
01

Mandela Partners Manages Numerous Ongoing Projects

Mandela foods cooperative is a worker-owned full service retail grocery store and nutrition education center in west oakland that fosters economic empowerment and community HEALTH.MANDELA foods distribution supports small, local farmers by establishing analternative distribution network that passes on wholesale prices to neighborhood…

$3.6Mprogram expense
02

Farm fresh produce and wholesome basic staples at affordable prices in THEIRNEIGHBORHOOD.LADDER up financing is a community resource where the organization providesone-on-one support to local entrepreneurs that are eligible for loans (as needed),and connect them to the organization's resource network to help them build their businesses.

Pt IX · col B

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
See all 8 funders →
Grants paid · 17 grants · $2.0M · 2021–2024
Unitemized GrantFY2024$23,333
The Peoples Land FundCA · FY2023$188,900
Unitemized GrantFY2023$45,333
Unitemized GrantFY2022$812,700
Individual RecipientFY2022$32,342
Castlemont Farm and GardensFY2022$20,000
Individual RecipientFY2022$15,000
Sunlife Farm INCFY2022$9,000
Individual RecipientFY2022$8,800
Individual RecipientFY2022$7,000
Unitemized GrantFY2021$364,178
Asian Business Institute and Resource CenterFY2021$193,341
Individual RecipientFY2021$15,000
Big Valley Rancheria Band of Pomo IndiansFY2021$15,000
Bon Pack Farms INCFY2021$15,000
Mesa Grande Business Development CorporationFY2021$10,000

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$5.6M
Ln 12
Gifts and grantsLn 1h$5.2M
Fees for servicesLn 2g$286K
Other incomeLn 4–11$68K
Money outPt IX
$3.9M
Ln 25
Programscol B$3.6M
Managementcol C$153K
Fundraisingcol D$81K
Owns and owesPt X
$3.8M
net assets · Ln 32
Cash and savingsLn 1–2$2.7M
Total assetsLn 16$4.3M
LiabilitiesLn 26$459K
PeoplePt VI, VII
11
listed · VII A
PaidVII A3
Voting boardVI 1a10
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$5.2M
Government grantsLn 1e$3.1M
Fees for servicesLn 2g$286K
Investment incomeLn 3$8K
Other incomeLn 4–11$68K
Total revenueLn 12$5.6M
Assets in detailPt X, end of year
CashLn 1$2.7M
Cash and savings togetherLn 1–2$2.7M
Land, buildings, equipmentLn 10c$66K
Other assetsLn 15$258K
Total assetsLn 16$4.3M
LiabilitiesLn 26$459K
Net assetsLn 32$3.8M
OperationsPt I, VI
EmployeesI 520
VolunteersI 68
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$1.2M$2.7M
Land, buildings, equipmentLn 10c$18K$66K
Total assetsLn 16$2.6M$4.3M
LiabilitiesLn 26$428K$459K
Net assetsLn 32$2.2M$3.8M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$446K$446K
Grants to domestic individualsLn 2$364K$364K
Pay of current officers, directors and key staffLn 5$201K$175K$12K$14K
Other salaries and wagesLn 7$722K$632K$41K$49K
Other employee benefitsLn 9$68K$59K$4K$5K
Payroll taxesLn 10$76K$68K$3K$5K
Legal feesLn 11b$11K$11K
Accounting feesLn 11c$33K$33K
Other fees for servicesLn 11g$342K$298K$44K
Advertising and promotionLn 12$2K$901$659
Office expensesLn 13$19K$13K$6K$43
Information technologyLn 14$23K$10K$13K
OccupancyLn 16$169K$151K$13K$4K
TravelLn 17$16K$16K
Depreciation, depletion and amortizationLn 22$29K$29K
InsuranceLn 23$28K$17K$10K
Other expenses (24a–d)Ln 24$1.3M$1.2M$3K$658
All other expensesLn 24e$79K$73K$3K$4K
Total functional expensesLn 25$3.9M$3.6M$153K$81K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $4.6M$2.8M$1.8M$5.2M 990 PDF
FY2023 $2.6M$2.9M−$327K$3.4M 990 PDF
FY2022 $3.2M$3.2M−$67K$3.8M 990 PDF
FY2021 Viewing $5.6M$3.9M$1.7M$3.8M 990 PDF
FY2020 $3.2M$2.1M$1.1M$2.2M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2021 990 (6 parts)
Part I · Summary $5,604,647 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $2,873,843$5,242,320
I-9 Program service revenuePrior year $322,540$286,395
I-10 Investment incomePrior year $3,372$7,553
I-11 Other revenuePrior year $20,943$68,379
I-12 Total revenuePrior year $3,220,698$5,604,647
I-13 Grants and similar amounts paidPrior year $4,758$810,605
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $900,904$1,066,820
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,201,755$2,002,323
I-18 Total expensesPrior year $2,107,417$3,879,748
I-19 Revenue less expensesPrior year $1,113,281$1,724,899
Part VI · Governance 8 of 10 board members independent, no flags
VI-1a Voting members of the governing body10
VI-1b Independent voting members8
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $5,604,647 across 8 lines filed
VIII-1e Government grants$3,078,530
VIII-1f All other contributions, gifts and grants$2,163,790
VIII-1h Total contributions, gifts and grants$5,242,320
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $286,395$286,395
VIII-3 Investment incomeExcluded from tax $7,553$7,553
VIII-6 Net rental income or lossRelated to mission $37,393$37,393
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $30,986$30,986
VIII-12 Total revenueRelated to mission $354,774 · Unrelated business $0 · Excluded from tax $7,553$5,604,647
Part IX · Statement of functional expenses $3,879,748 across 18 lines filed
IX-1 Grants to domestic organizationsPrograms $446,427$446,427
IX-2 Grants to domestic individualsPrograms $364,178$364,178
IX-5 Pay of current officers, directors and key staffPrograms $174,850 · Management $12,058 · Fundraising $14,068$200,976
IX-7 Other salaries and wagesPrograms $631,848 · Management $41,343 · Fundraising $48,887$722,078
IX-9 Other employee benefitsPrograms $58,856 · Management $4,020 · Fundraising $4,629$67,505
IX-10 Payroll taxesPrograms $67,891 · Management $3,250 · Fundraising $5,120$76,261
IX-11b Legal feesPrograms $11,324$11,324
IX-11c Accounting feesPrograms $33,286$33,286
IX-11g Other fees for servicesPrograms $297,873 · Management $43,923$341,796
IX-12 Advertising and promotionPrograms $901 · Management $659$1,560
IX-13 Office expensesPrograms $13,032 · Management $5,658 · Fundraising $43$18,733
IX-14 Information technologyPrograms $9,518 · Management $13,353$22,871
IX-16 OccupancyPrograms $151,377 · Management $13,338 · Fundraising $3,828$168,543
IX-17 TravelPrograms $15,972$15,972
IX-22 Depreciation, depletion and amortizationPrograms $29,202$29,202
IX-23 InsurancePrograms $17,437 · Management $10,399$27,836
IX-24 Other expenses (24a–d)Programs $1,248,548 · Management $2,612 · Fundraising $658$1,251,818
IX-24e All other expensesPrograms $72,730 · Management $2,545 · Fundraising $4,107$79,382
IX-25 Total functional expensesPrograms $3,645,250 · Management $153,158 · Fundraising $81,340$3,879,748
Part X · Balance sheet $4,287,952 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $1,207,928$2,665,659
X-3 Pledges and grants receivableStart of year $1,070,400$1,258,767
X-4 Accounts receivable$2,088
X-8 Inventories for sale or use$4,141
X-9 Prepaid expenses and deferred chargesStart of year $21,684$20,354
X-10c Land, buildings and equipment, netStart of year $18,074$65,618
X-14 Intangible assetsStart of year $18,095$13,475
X-15 Other assetsStart of year $205,373$257,850
X-16 Total assetsStart of year $2,616,903$4,287,952
X-17 Accounts payable and accrued expensesStart of year $156,991$258,891
X-25 Other liabilitiesStart of year $271,216$199,933
X-26 Total liabilitiesStart of year $428,207$458,824
X-27 Net assets without donor restrictionsStart of year $1,422,216$2,167,958
X-28 Net assets with donor restrictionsStart of year $766,480$1,661,170
X-32 Total net assets or fund balancesStart of year $2,188,696$3,829,128
X-33 Total liabilities and net assetsStart of year $2,616,903$4,287,952
Part XI · Reconciliation of net assets $3,829,128 net assets at year end
XI-1 Total revenue$5,604,647
XI-2 Total expenses$3,879,748
XI-3 Revenue less expenses$1,724,899
XI-4 Net assets at start of year$2,188,696
XI-8 Prior period adjustments−$84,467
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$3,829,128

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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