Mandela Partners FY2022 filing

Tax-deductible

Oakland, CA501(c)(3)Community DevelopmentEIN 11-3754129

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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.
88¢ of each $1 spent went to programs.
$342K 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

FY2022 · 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
88%
of spending
Looks good: 88% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$342K
to officers and key staff · 11% of spending
Looks good: pay to officers and key staff is 11% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
11 mo
of spending, in cash
Looks good: 11.2 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
$350K
9% of total assets
Looks good: liabilities are 9% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$3.2M
-44% vs prior year
Spent
$3.2M
To programs
88%
Net assets
$3.8M
By yearFY2020–FY2024
Revenue
$3.2M
FY2022▼ -44%
Revenue by fiscal year
FY2020$3.2M
FY2021$5.6M
FY2022$3.2M
FY2023$2.6M
FY2024$4.6M
Expenses
$3.2M
FY2022▼ -17%
Expenses by fiscal year
FY2020$2.1M
FY2021$3.9M
FY2022$3.2M
FY2023$2.9M
FY2024$2.8M
Net assets
$3.8M
FY2022▼ -2%
Net assets by fiscal year
FY2020$2.2M
FY2021$3.8M
FY2022$3.8M
FY2023$3.4M
FY2024$5.2M

From the FY2022 Form 990 · figures checked against the IRS filing · see the original

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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

88 cents of each dollar spent went to programs.

Program services 88% · $2.9M Management & general 10% · $318K Fundraising 2% · $63K

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; $342K paid to officers and key staff.

Part VII, Section A · reportable compensation
Co-Executive Director(untill Nov 2022)
$115,900Pt VII · Sec A
Co-Executive Director(untill Nov 2022)
$107,483Pt VII · Sec A
Finance Director
$103,333Pt VII · Sec A
Executive Director
$15,087Pt VII · Sec A
Board Member
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Board Member(left Board in July 2022)
$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 · 8 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Monique Brown$168,600$165,919———
Ciara Segura——$115,900$80,619—
Christine Kuo$113,373$111,000———
Maureen Silva——$107,483$83,401—
Sara Draper-Zivetz$106,977$81,605———
Christine Kuo——$103,333——
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.

Provided by the organization

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1 program service account for $2.9M of program spending, described in the organization's own filed words · FY2022.
01

Mandela Partners Manages Numerous Ongoing Projects

Mandela foods cooperative is a workerowned 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…

$2.9Mprogram expense

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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
Zella's Soulful KitchenFY2022$32,342
Castlemont Farm and GardensFY2022$20,000
Yisrael Family Urban FarmFY2022$15,000
Sunlife Farm INCFY2022$9,000
Doyse FarmFY2022$8,800
Bucio Organic FarmsFY2022$7,000
Unitemized GrantFY2021$364,178
Asian Business Institute and Resource CenterFY2021$193,341
Robinson Rancheria EnvironmentalFY2021$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 FY2022 990, line by line.

1The main four
Money inPt VIII
$3.2M
Ln 12
Gifts and grantsLn 1h$3.0M
Fees for servicesLn 2g$105K
Other incomeLn 4–11$28K
Money outPt IX
$3.2M
Ln 25
Programscol B$2.9M
Managementcol C$318K
Fundraisingcol D$63K
Owns and owesPt X
$3.8M
net assets · Ln 32
Cash and savingsLn 1–2$3.0M
Total assetsLn 16$4.1M
LiabilitiesLn 26$350K
PeoplePt VI, VII
11
listed · VII A
PaidVII A4
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$3.0M
Government grantsLn 1e$2.3M
Fees for servicesLn 2g$105K
Investment incomeLn 3$20K
Other incomeLn 4–11$28K
Gains on assetsLn 7$6K
Total revenueLn 12$3.2M
Assets in detailPt X, end of year
CashLn 1$3.0M
Cash and savings togetherLn 1–2$3.0M
Land, buildings, equipmentLn 10c$375K
Other assetsLn 15$103K
Total assetsLn 16$4.1M
LiabilitiesLn 26$350K
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 FY22End FY22
Cash and savingsLn 1–2$2.7M$3.0M
Land, buildings, equipmentLn 10c$79K$375K
Total assetsLn 16$4.3M$4.1M
LiabilitiesLn 26$459K$350K
Net assetsLn 32$3.8M$3.8M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$92K$92K
Grants to domestic individualsLn 2$881K$881K
Pay of current officers, directors and key staffLn 5$342K$223K$69K$50K
Other salaries and wagesLn 7$845K$796K$48K$1K
Other employee benefitsLn 9$66K$52K$12K$2K
Payroll taxesLn 10$94K$81K$9K$4K
Other fees for servicesLn 11g$132K$21K$111K
Advertising and promotionLn 12$502$502
Office expensesLn 13$114K$106K$7K$358
Information technologyLn 14$35K$19K$15K
OccupancyLn 16$195K$180K$12K$3K
TravelLn 17$68K$63K$5K
Depreciation, depletion and amortizationLn 22$25K$25K
InsuranceLn 23$43K$28K$14K$573
Other expenses (24a–d)Ln 24$300K$284K$14K$2K
All other expensesLn 24e$2K$1K$220
Total functional expensesLn 25$3.2M$2.9M$318K$63K

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 Viewing $3.2M$3.2M−$67K$3.8M 990 PDF
FY2021 $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 FY2022 990 (4 parts)
Part VIII · Statement of revenue $3,166,204 across 8 lines filed
VIII-1e Government grants$2,305,803
VIII-1f All other contributions, gifts and grants$707,771
VIII-1h Total contributions, gifts and grants$3,013,574
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $105,066$105,066
VIII-3 Investment incomeExcluded from tax $13,943$13,943
VIII-7 Net gain or loss on sales of assetsExcluded from tax $5,648$5,648
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $27,973$27,973
VIII-12 Total revenueRelated to mission $105,066 · Unrelated business $0 · Excluded from tax $47,564$3,166,204
Part IX · Statement of functional expenses $3,233,517 across 16 lines filed
IX-1 Grants to domestic organizationsPrograms $92,142$92,142
IX-2 Grants to domestic individualsPrograms $880,626$880,626
IX-5 Pay of current officers, directors and key staffPrograms $222,543 · Management $69,264 · Fundraising $49,995$341,802
IX-7 Other salaries and wagesPrograms $796,330 · Management $47,642 · Fundraising $1,030$845,002
IX-9 Other employee benefitsPrograms $51,520 · Management $12,079 · Fundraising $2,330$65,929
IX-10 Payroll taxesPrograms $80,837 · Management $9,203 · Fundraising $4,055$94,095
IX-11g Other fees for servicesPrograms $21,427 · Management $110,829$132,256
IX-12 Advertising and promotionFundraising $502$502
IX-13 Office expensesPrograms $106,463 · Management $7,412 · Fundraising $358$114,233
IX-14 Information technologyPrograms $19,495 · Management $15,465$34,960
IX-16 OccupancyPrograms $179,645 · Management $12,355 · Fundraising $2,670$194,670
IX-17 TravelPrograms $63,056 · Management $5,275$68,331
IX-22 Depreciation, depletion and amortizationPrograms $25,275$25,275
IX-23 InsurancePrograms $27,724 · Management $14,330 · Fundraising $573$42,627
IX-24 Other expenses (24a–d)Programs $283,760 · Management $13,916 · Fundraising $1,867$299,543
IX-24e All other expensesPrograms $1,304 · Management $220$1,524
IX-25 Total functional expensesPrograms $2,852,147 · Management $317,990 · Fundraising $63,380$3,233,517
Part X · Balance sheet $4,111,390 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $2,665,660$3,011,208
X-3 Pledges and grants receivableStart of year $1,258,767$587,679
X-4 Accounts receivableStart of year $2,088$0
X-9 Prepaid expenses and deferred chargesStart of year $20,354$34,928
X-10c Land, buildings and equipment, netStart of year $79,093$374,881
X-15 Other assetsStart of year $257,849$102,694
X-16 Total assetsStart of year $4,287,952$4,111,390
X-17 Accounts payable and accrued expensesStart of year $153,515$246,502
X-19 Deferred revenueStart of year $12,376$21,240
X-25 Other liabilitiesStart of year $199,933$81,833
X-26 Total liabilitiesStart of year $458,824$349,575
X-27 Net assets without donor restrictionsStart of year $2,167,958$2,732,280
X-28 Net assets with donor restrictionsStart of year $1,661,170$1,029,535
X-32 Total net assets or fund balancesStart of year $3,829,128$3,761,815
X-33 Total liabilities and net assetsStart of year $4,287,952$4,111,390
Part XI · Reconciliation of net assets $3,761,815 net assets at year end
XI-1 Total revenue$3,166,204
XI-2 Total expenses$3,233,517
XI-3 Revenue less expenses−$67,313
XI-4 Net assets at start of year$3,829,128
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$3,761,815

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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