Fresh Approach FY2020 filing

Tax-deductible

Concord, CA501(c)(3)Food & AgricultureEIN 26-2438206Revenue $3.6M in FY2020

On file with the IRSfreshapproach.org5060 Commercial Cir Ste A, 94520-8508 · Concord, CATax-exempt since May 2008Publicly supported charity — 170(b)(1)(A)(vi)

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The mission of Fresh Approach is to create long-term change in local food systems by connecting california communities with healthy food from california farmers and expanding knowledge about food and nutrition.

501(c)(3) charity; gifts are tax-deductible.
89¢ of each $1 spent went to programs.
$90K 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

FY2020 · 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
4 of 5
filings with a surplus
Average surplus $161K a year · 5% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
89%
of spending
Looks good: 89% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$90K
to officers and key staff · 3% of spending
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Looks good: 3.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
18
named funders · $1.2M
Looks good: 18 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$100K
8% of total assets
Looks good: liabilities are 8% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$3.6M
Spent
$3.3M
To programs
89%
Net assets
$1.1M
By yearFY2020–FY2024
Revenue
$3.6M
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$3.6M
FY2021$2.4M
FY2022$3.0M
FY2023$2.8M
FY2024$3.4M
Expenses
$3.3M
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$3.3M
FY2021$2.1M
FY2022$2.8M
FY2023$3.1M
FY2024$3.0M
Net assets
$1.1M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$1.1M
FY2021$1.4M
FY2022$1.6M
FY2023$1.3M
FY2024$1.7M

From the FY2020 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2020 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 May 2008.

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

Where the money goes

89 cents of each dollar spent went to programs.

Program services 89% · $3.0M Management & general 8% · $251K Fundraising 4% · $122K

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

6 people listed on the 990; $90K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$90,101Pt VII · Sec A
Chair/President
$0Pt VII · Sec A
Vice Chair/Treasurer
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Laura De Tar’s $115K as Executive Director is at the 63rd percentile of top reported officer pay among 818 $1–10M food & agriculture 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 · 1 named individual · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Laura De Tar$115,163$90,859$72,970$72,724$90,101

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.

See Fresh Approach executive salaries →

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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

Connects communities with healthy California farm food and nutrition knowledge.

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Provided by the organization

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3 programs · $3.0M · in their own filed words · FY2020
01

Fresh approach works to increase the accessibility of healthy food options in low-income neighborhoods through food access programs: the mobile farmers' market is a farmers' market on wheels that increases access to fresh and local produce in low-income neighborhoods,the east palo alto community farmers' market, and matching nutrition…

$2.5Mprogram expense
02

Education programs include the veggierx nutrition and cooking workshops, and the collective roots community garden program. The veggierx program began in 2011, reaching over 10,500 low-income bay area residents and distributing over $400,000 in "prescription" vouchers for participants to spend on fruits and vegetables at farmers'…

$329Kprogram expense
03

Fresh approach is committed to strengthening community engagement, volunteering, and leadership opportunities. Through the adult community ambassador project, two residents were enrolled in 2020 to support programs by helping with customer service at the farmers' markets, helping to manage the compost hub, and facilitating group…

$132Kprogram expense

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 18 funders →
Grants paid · 22 grants · $1.1M · 2022–2024
Spade and PlowFY2024$51,840
Pie RanchCA · FY2024$12,000
World's Finest FarmsCA · FY2023$93,351
Pie RanchCA · FY2023$87,814
Route One Farmers MarketCA · FY2023$34,549
Spade and PlowFY2023$32,400
County of San Mateo - Phoenix GardenFY2023$20,345
Bridging Voices-Uniendo Voces LLCCA · FY2023$15,820
Leahs Pantry INCCA · FY2023$10,000
Pie RanchCA · FY2022$192,974
World's Finest FarmsCA · FY2022$149,006
Route One Farmers MarketCA · FY2022$27,000
See all 22 grants →

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$3.6M
Ln 12
Fees for servicesLn 2g$2.4M
Gifts and grantsLn 1h$1.2M
Investment incomeLn 3$392
Money outPt IX
$3.3M
Ln 25
Programscol B$3.0M
Managementcol C$251K
Fundraisingcol D$122K
Owns and owesPt X
$1.1M
net assets · Ln 32
Cash and savingsLn 1–2$932K
Total assetsLn 16$1.2M
LiabilitiesLn 26$100K
PeoplePt VI, VII
6
listed · VII A
PaidVII A1
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.2M
Government grantsLn 1e$110K
Noncash giftsLn 1g$2K
Fees for servicesLn 2g$2.4M
Investment incomeLn 3$392
Total revenueLn 12$3.6M
Assets in detailPt X, end of year
CashLn 1$265K
SavingsLn 2$667K
Cash and savings togetherLn 1–2$932K
Land, buildings, equipmentLn 10c$19K
Total assetsLn 16$1.2M
LiabilitiesLn 26$100K
Net assetsLn 32$1.1M
OperationsPt I, VI
EmployeesI 518
VolunteersI 673
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$411K$932K
Land, buildings, equipmentLn 10c$32K$19K
Total assetsLn 16$860K$1.2M
LiabilitiesLn 26$8K$100K
Net assetsLn 32$853K$1.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$787K$631K$55K$102K
Other employee benefitsLn 9$95K$77K$7K$12K
Payroll taxesLn 10$63K$50K$4K$8K
Other fees for servicesLn 11g$66K$6K$59K
OccupancyLn 16$74K$62K$11K
TravelLn 17$5K$4K$677
Conferences, conventions and meetingsLn 19$5K$30$5K
Depreciation, depletion and amortizationLn 22$13K$13K
InsuranceLn 23$20K$20K
Other expenses (24a–d)Ln 24$2.2M$2.1M$64K
All other expensesLn 24e$53K$40K$14K
Total functional expensesLn 25$3.3M$3.0M$251K$122K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $3.4M$3.0M$370K$1.7M 990 PDF
FY2023 $2.8M$3.1M−$298K$1.3M 990 PDF
FY2022 $3.0M$2.8M$186K$1.6M 990 PDF
FY2021 $2.4M$2.1M$283K$1.4M 990 PDF
FY2020 Viewing $3.6M$3.3M$263K$1.1M 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 FY2020 990 (6 parts)
Part I · Summary $3,604,632 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,337,803$1,229,584
I-9 Program service revenuePrior year $271,856$2,374,656
I-10 Investment incomePrior year $689$392
I-11 Other revenuePrior year $1,439$0
I-12 Total revenuePrior year $1,611,787$3,604,632
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $873,464$945,469
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $586,784$2,395,846
I-18 Total expensesPrior year $1,460,248$3,341,315
I-19 Revenue less expensesPrior year $151,539$263,317
Part VI · Governance 5 of 5 board members independent, 2 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $3,604,632 across 7 lines filed
VIII-1e Government grants$110,057
VIII-1f All other contributions, gifts and grants$1,119,527
VIII-1g Noncash contributions (included above)$2,100
VIII-1h Total contributions, gifts and grants$1,229,584
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $2,374,656$2,374,656
VIII-3 Investment incomeRelated to mission $392$392
VIII-12 Total revenueRelated to mission $2,375,048 · Unrelated business $0 · Excluded from tax $0$3,604,632
Part IX · Statement of functional expenses $3,341,315 across 11 lines filed
IX-7 Other salaries and wagesPrograms $631,177 · Management $54,548 · Fundraising $101,698$787,423
IX-9 Other employee benefitsPrograms $76,527 · Management $6,614 · Fundraising $12,330$95,471
IX-10 Payroll taxesPrograms $50,158 · Management $4,335 · Fundraising $8,082$62,575
IX-11g Other fees for servicesPrograms $6,495 · Management $59,022$65,517
IX-16 OccupancyPrograms $62,322 · Management $11,420$73,742
IX-17 TravelPrograms $4,435 · Management $677$5,112
IX-19 Conferences, conventions and meetingsPrograms $30 · Management $4,628$4,658
IX-22 Depreciation, depletion and amortizationManagement $12,532$12,532
IX-23 InsuranceManagement $20,257$20,257
IX-24 Other expenses (24a–d)Programs $2,097,025 · Management $63,588$2,160,613
IX-24e All other expensesPrograms $39,702 · Management $13,713$53,415
IX-25 Total functional expensesPrograms $2,967,871 · Management $251,334 · Fundraising $122,110$3,341,315
Part X · Balance sheet $1,215,732 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $284,493$264,701
X-2 Savings and temporary cash investmentsStart of year $126,708$666,990
X-4 Accounts receivableStart of year $388,115$235,235
X-9 Prepaid expenses and deferred chargesStart of year $28,999$29,442
X-10c Land, buildings and equipment, netStart of year $31,895$19,364
X-16 Total assetsStart of year $860,210$1,215,732
X-17 Accounts payable and accrued expensesStart of year $886$91,649
X-19 Deferred revenueStart of year $6,792$8,234
X-26 Total liabilitiesStart of year $7,678$99,883
X-27 Net assets without donor restrictionsStart of year $279,216$691,249
X-28 Net assets with donor restrictionsStart of year $573,316$424,600
X-32 Total net assets or fund balancesStart of year $852,532$1,115,849
X-33 Total liabilities and net assetsStart of year $860,210$1,215,732
Part XI · Reconciliation of net assets $1,115,849 net assets at year end
XI-1 Total revenue$3,604,632
XI-2 Total expenses$3,341,315
XI-3 Revenue less expenses$263,317
XI-4 Net assets at start of year$852,532
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,115,849

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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