2020-11-13T11:52:16-06:00 2020-06-30 814234542 BPM LLP 4200 BOHANNON DRIVE SUITE 250 MENLO PARK CA 940251021 990 2019-07-01 941741155 MEALS ON WHEELS OF SAN FRANCISCO INC MEAL 4159201111 1375 FAIRFAX AVENUE SAN FRANCISCO CA 941241735 ASHLEY C MCCUMBER CEO & EXEC. DIR. 4159201111 2020-11-10 1 CAROLYN R AMSTER P00189994 6508556800 2020-11-10 208.184.139.130 2020-11-10 14:11:13 PS P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 107932F08334A6922D637DE65D3F96930A58A04C 2019 2021-01-29 14:40:06Z ASHLEY C MCCUMBER 1375 FAIRFAX AVENUE SAN FRANCISCO CA 941241735 31416511 0 X WWW.MOWSF.ORG X 1970 CA TO PROVIDE ISOLATED HOMEBOUND SENIORS IN SAN FRANCISCO WITH NUTRITIOUS MEALS, DAILY HUMAN CONTACT, AND SUPPORTIVE SERVICES TO PREVENT THEIR PREMATURE INSTITUTIONALIZATION. 17 17 142 1039 47076 0 22453261 22695299 206358 1457573 158129 178336 -847349 -160346 21970399 24170862 0 0 0 0 6776947 8516198 0 0 1261294 8856063 9619226 15633010 18135424 6337389 6035438 34171509 81791627 5121847 46714876 29049662 35076751 TO PROVIDE ISOLATED HOMEBOUND SENIORS IN SAN FRANCISCO WITH NUTRITIOUS MEALS, DAILY HUMAN CONTACT, AND SUPPORTIVE SERVICES TO PREVENT THEIR PREMATURE INSTITUTIONALIZATION. 0 0 14758982 113380 HOME-DELIVERED MEALS PROGRAM: THIS PROGRAM PROVIDES HOME-DELIVERED MEALS, NUTRITION AND SOCIAL WORK SERVICES TO INDIVIDUALS WHO ARE HOMEBOUND BY REASON OF ILLNESS, DISABILITY, ISOLATION, LACK OF SUPPORT NETWORK AND TO THOSE INDIVIDUALS WHO HAVE NO SAFE, HEALTHY ALTERNATIVE FOR MEALS. THE PROGRAMS CONSIST OF THE PROCUREMENT, PREPARATION, SERVICE AND DELIVERY OF MEALS, AS WELL AS NUTRITION EDUCATION AND COUNSELING. A TOTAL OF 1,733,898 MEALS WERE SERVED IN FISCAL YEAR 2020. 433998 1344193 EMERGENCY STARTS: A SERVICE OF HOME-DELIVERED MEALS TO RESIDENTS OF THE CITY AND COUNTY OF SAN FRANCISCO AGED 18 AND ABOVE WHO ARE FRAIL AND HOMEBOUND BY REASON OF ILLNESS, DISABILITY, ISOLATION, LACK OF SUPPORT NETWORK, WHO HAVE NO SAFE AND HEALTHY ALTERNATIVE FOR MEALS, AND WHO ARE ON THE CITYWIDE WAITING LIST FOR A HOME-DELIVERED MEAL AND ASSESSED AS NEEDING EMERGENCY HOME DELIVERED MEALS BY THE FUNDING AGENCY'S STAFF. A TOTAL OF 48,908 MEALS WERE SERVED IN FISCAL YEAR 2020. 15192980 1 1 0 0 0 0 0 0 0 1 1 0 1 0 1 1 0 1 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 42 0 1 142 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 17 17 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 CA X X PATRICK B SCHMALZ 4153431270 1375 FAIRFAX AVENUE SAN FRANCISCO CA 941241735 MARK PETERSEN PRESIDENT 1.00 X X 0 0 0 JOHN VIOLA TREASURER 1.00 X X 0 0 0 ROSEMARY WONG VICE PRESIDENT 1.00 X X 0 0 0 PAMELA JD JOHNSON SECRETARY 1.00 X X 0 0 0 JOSE ALLEN BOARD MEMBER 1.00 X 0 0 0 CINDY BLACK BOARD MEMBER 1.00 X 0 0 0 SHANNON BLOEMKER BOARD MEMBER 1.00 X 0 0 0 JOHN D CHINA BOARD MEMBER 1.00 X 0 0 0 LESLIE GIBIN BOARD MEMBER 1.00 X 0 0 0 RICHARD GUGGENHIME BOARD MEMBER (TO 6/30/2020) 1.00 X 0 0 0 ROHAN KALBAG BOARD MEMBER 1.00 X 0 0 0 HAMILA KOWNACKI BOARD MEMBER 1.00 X 0 0 0 KATE MITCHELL BOARD MEMBER 1.00 X 0 0 0 WILLIAM MOLISKI BOARD MEMBER 1.00 X 0 0 0 NANCY OAKES BOARD MEMBER 1.00 X 0 0 0 SUSAN SANGIACOMO BOARD MEMBER 1.00 X 0 0 0 KEVIN SIDOW BOARD MEMBER (TO 6/30/2020) 1.00 X 0 0 0 ASHLEY C MCCUMBER CEO & EXECUTIVE DIRECTOR 40.00 X 235641 0 22157 PATRICK SCHMALZ CFO 40.00 X 143716 0 5863 DAVID MIRANDA DIRECTOR OF EVENTS & CORP. 40.00 X 108555 0 13203 JESSICA SWEEDLER CHIEF DEVELOPMENT OFFICER 40.00 X 171620 0 15146 ANNE QUAINTANCE CHIEF GOVT AFFAIRS AND BUS 40.00 X 142597 0 5835 MEREDITH TERRELL CHIEF PROGRAM OFFICER 40.00 X 125879 0 12316 DAVID T LINNELL CHIEF FOOD & OPERATIONS OFFICER 40.00 X 151255 0 23657 1079263 0 98177 9 0 1 0 VALLEY SERVICES INC PO BOX 742992 ATLANTA GA 303742992 FOOD SERVICE 6652254 PLANT CONSTRUCTION CO LP 300 NEWHALL SAN FRANCISCO CA 94124 BUILDING CONSTRUCTION 2090429 JACKSON LILES ARCHITECTS INC 2325 THIRD STREET SAN FRANCISCO CA 94107 ARCHITECT FOR NEW BUILDING 648918 SPECTRA STAFFING INC 1700 BROADWAY 4TH FLOOR OAKLAND CA 94612 TEMPORARY STAFFING 171620 TASTE CATERING 201 ADRIAN ROAD MILLBRAE CA 94030 CATERING SERVICE 141886 8 1200070 8984638 12510591 145840 22695299 CATERING INCOME 624210 1344193 1344193 PROJECT INCOME 624210 113380 113380 1457573 222276 47076 175200 6914976 36737 6995653 0 -80677 36737 -43940 -43940 84190 1200070 249996 -165806 -165806 MISCELLANEOUS REVENUE 900099 5460 5460 5460 24170862 1457573 47076 -29086 520719 409772 61695 49252 6275995 4911195 757152 607648 168531 146411 13189 8931 1047997 910444 82013 55540 502956 436941 39360 26655 38552 9874 28678 125698 125698 145690 145690 958627 701784 125920 130923 14382 6716 7246 420 617973 554960 37097 25916 62899 48050 9981 4868 346177 271376 70823 3978 412315 359705 33902 18708 CATERED MEALS/FOOD COST 5409346 5409346 SUPPLIES & RELATED 421051 136242 101500 183309 UTILITIES & GARBAGE 294475 261238 20590 12647 REPAIRS & MAINTENANCE E 239792 216865 15032 7895 532249 402061 5584 124604 18135424 15192980 1681150 1261294 9572159 4576410 2934984 8642582 6865914 1165048 1644088 26389390 221168 109538 151482 33470790 2174855 10962697 31295935 3642253 1051462 5879422 77232 781372 34171509 81791627 1765530 1644827 125000 3356317 14330203 0 30614846 5121847 46714876 X 8162824 8620844 20886838 26455907 29049662 35076751 34171509 81791627 6035438 -8349 0 X X 0 1 X 1 1 1 X 11670362 21072110 22091708 22453261 22695299 99982740 11670362 21072110 22091708 22453261 22695299 99982740 10169848 89812892 99882 60685 105747 134004 175200 575518 47076 47076 11847 1642 25325 5460 44274 100649608 3723164 0.89230 0.86990 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10000 -10000 20000 10000 10000 10000 10000 10000 10000 10000 10000 0 0 300000 300000 1189710 965107 224603 1130076 580110 549966 30851004 629638 30221366 31295935 INVESTMENT IN NOURISH 5879422 F 5879422 INTERCOMPANY PAYABLE 29254846 REFUNDABLE ADVANCE FROM PAYCHECK PROTECTION PROGRAM 1360000 30614846 X PART X, LINE 2: THE INTERNAL REVENUE SERVICE HAS DETERMINED THAT MOWSF IS EXEMPT FROM FEDERAL INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND BY THE FRANCHISE TAX BOARD UNDER SECTION 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE. AS A RESULT, MOWSF IS EXEMPT FROM PAYING INCOME TAXES, AND THUS NO PROVISION FOR INCOME TAXES HAS BEEN REFLECTED IN THESE FINANCIAL STATEMENTS. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO MOWSF'S TAX-EXEMPT PURPOSE WAS $47,076 FOR THE YEAR ENDED JUNE 30, 2020 AND IS SUBJECT TO INCOME TAX. CUMULATIVE NET OPERATING LOSSES OF $191,874 WILL BE CARRIED FORWARD AND MAY BE APPLICABLE TO THE RETURN FILED FOR THE 2021 TAX YEAR. NOURISH IS A PASSTHROUGH ENTITY FOR INCOME TAX PURPOSES AND IS NOT SUBJECT TO FEDERAL INCOME TAX, BUT MAY BE SUBJECT TO CERTAIN MINIMUM STATE TAXES. NOURISH'S MEMBERS ARE LIABLE FOR TAXES BASED ON NOURISH'S INCOME OR LOSS. NOURISH FOLLOWS THE AUTHORITATIVE GUIDANCE ON ACCOUNTING FOR AND DISCLOSURE OF UNCERTAINTY IN TAX POSITIONS, WHICH REQUIRES NOURISH TO DETERMINE WHETHER A TAX POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION, INCLUDING RESOLUTION OF ANY RELATED APPEALS OR LITIGATION PROCESSES, BASED ON THE TECHNICAL MERITS OF THE POSITION. FOR TAX POSITIONS MEETING THE MORE LIKELY THAN NOT THRESHOLD, THE TAX AMOUNT RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS IS REDUCED BY THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT WITH THE RELEVANT TAXING AUTHORITY. NOURISH HAS DETERMINED THAT THERE IS NO EFFECT ON THE FINANCIAL STATEMENTS FROM THIS AUTHORITATIVE GUIDANCE. X X X X X X X 1 TACTICAL FUNDRAISING SOLUTIONS 5729 BRACANA CT LAS VEGAS NV 89141 CONSULTANT 0 3244934 17500 3227434 LAUTMAN MASKA NEILL & CO 1730 RHODE ISLAND AVE NW SUITE 301 WASHINGTON DC 200363119 DIRECT MAIL SOLICITORS 0 700226 90618 609608 3945160 108118 3837042 CA GALA EVENT 1073734 989544 84190 65485 103773 21739 16912 BENEFICIARY EVENTS 153794 153794 3 56732 56732 16585 25502 1284260 1200070 84190 65485 120358 21739 42414 249996 -165806 1 X X X 0 0 0 0 0 0 0 1 0 ASHLEY C MCCUMBER CEO & EXECUTIVE DIRECTOR 202991 0 32650 0 0 0 6150 0 16007 0 257798 0 0 0 JESSICA SWEEDLER CHIEF DEVELOPMENT OFFICER 170971 0 649 0 0 0 5269 0 9877 0 186766 0 0 0 DAVID T LINNELL CHIEF FOOD & OPERATIONS OFFICER 150606 0 649 0 0 0 4736 0 18921 0 174912 0 0 0 PART I, LINE 7 A GENERAL FISCAL YEAR-END BONUS WAS DISTRIBUTED EQUALLY TO ALL EMPLOYEES TO ACKNOWLEDGE THEIR EFFORT TO THE ORGANIZATION BASED ON THEIR PRORATED TIME OF SERVICE TO THE ORGANIZATION IN THAT FISCAL YEAR. X 7 4484 FMV X 9 119650 FMV X WINE 10 21706 FMV 0 0 0 PART I, COLUMN (B): THE NUMBER PRESENTED ABOVE REPRESENTS THE NUMBER OF CONTRIBUTIONS. FORM 990, PART VI, SECTION B, LINE 11B BPM LLP AND MEALS ON WHEELS OF SAN FRANCISCO (MOWSF) STAFF WORK TOGETHER TO GATHER THE REQUIRED TAX INFORMATION NECESSARY TO COMPLETE THE TAX RETURNS. THE INITIAL DRAFT RETURN IS REVIEWED BY BPM AND MOWSF FINANCE STAFF; ITEMS ARE DISCUSSED AND REVIEWED. ANY RECOMMENDED CHANGES ARE REFLECTED IN THE RETURN, AND A REVISED DRAFT TAX RETURN IS PREPARED. THE UPDATED DRAFT IS REVIEWED BY THE AUDIT COMMITTEE. THE FULL BOARD RECEIVES A COPY OF THE PUBLIC DISCLOSURE COPY OF THE FORM 990 FOR REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ALL MEALS ON WHEELS OF SAN FRANCISCO (MOWSF) REPRESENTATIVES HAVE AN OBLIGATION TO AVOID CONFLICTS OF INTEREST OR THE APPEARANCE OF A CONFLICT BETWEEN THEIR PERSONAL INTERESTS AND THOSE OF MOWSF IN DEALING WITH OUTSIDE ENTITIES OR INDIVIDUALS; TO DISCLOSE REAL AND APPARENT CONFLICTS OF INTEREST TO THE EXECUTIVE DIRECTOR AND WHEN INVOLVING BOARD MEMBERS TO THE PRESIDENT OF THE BOARD; TO REFRAIN FROM PARTICIPATION IN ANY DECISIONS ON MATTERS THAT INVOLVE A REAL CONFLICT OF INTEREST OR THE APPEARANCE OF A CONFLICT. THE POLICY MUST BE RATIFIED ANNUALLY BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF THE EXECUTIVE DIRECTOR IS DETERMINED BY THE BOARD OF DIRECTORS. THE CURRENT EXECUTIVE DIRECTOR WAS HIRED IN 2007 AND A COMPLETE SURVEY OF COMPENSATION/BENEFITS WAS COMPLETED BY THE SEARCH FIRM THAT CONDUCTED THE SEARCH. BASED ON THEIR PROFESSIONAL REVIEW AND RECOMMENDATION, THE BOARD DETERMINED THE COMPENSATION OF THE EXECUTIVE DIRECTOR TO REFLECT BEST PRACTICES IN THE FIELD. THE COMPENSATION WAS REFLECTIVE OF MOWSF COMPENSATION HISTORY. THE EXECUTIVE DIRECTOR IS EVALUATED BY THE BOARD AND RECEIVES THE SAME CONSIDERATION FOR COMPENSATION THAT ALL MOWSF EMPLOYEES RECEIVE. PERIODICALLY, MOWSF CONDUCTS A SALARY REVIEW OF ALL CLASSIFICATIONS OF EMPLOYEES BASED ON A COMPARISON OF JOB FUNCTIONS AND REVIEW OF AT LEAST FIVE SIMILAR NON-PROFIT ORGANIZATIONS IN SAN FRANCISCO. IN ADDITION, MOWSF COMPARES ITS COMPENSATION AND BENEFITS POLICIES TO COMPARABLE POSITIONS FOR CITY & COUNTY OF SAN FRANCISCO DEPARTMENTS -- SPECIFICALLY THE HUMAN SERVICES AGENCY/DEPARTMENT OF AGING AND ADULT SERVICES. IF IT IS DETERMINED THAT MOWSF COMPENSATION/BENEFIT PACKAGES ARE NOT COMPETITIVE, THE ORGANIZATION HAS MADE, AND MAY MAKE, ONE-TIME ADJUSTMENTS TO BRING THE AGENCY'S COMPENSATION/BENEFITS INTO ALIGNMENT. ALL EMPLOYEEES RECEIVE AN ANNUAL PERFORMANCE EVALUATION AND, WHEN POSSIBLE, RECEIVE MERIT-PAY OR COST-OF-LIVING ADJUSTMENTS DETERMINED BY THE BOARD OF DIRECTORS AS PART OF THE ORGANIZATION'S ANNUAL BUDGET PROCESS. MOWSF DOES NOT DISCRIMINATE IN GIVING UNIQUE COMPENSATION FOR ANY CLASSIFICATION OF EMPLOYEE. FORM 990, PART VI, SECTION C, LINE 19 COPIES OF THE GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. NOURISH SF KITCHEN LLC 1375 FAIRFAX AVENUE SAN FRANCISCO CA 94124 842133433 NMTC FINANCING TO CONSTRUCT THE SANGIACOMO FLYNN BUILDING CA MEALS ON WHEELS OF SAN FRANCISCO INC UNRELATED 47076 6961616 0 47076 0 0.98090 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 NOURISH SF KITCHEN LLC B 6914450 ACTUAL