Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
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Total |
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Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 4,487,935 | 4,254,331 | 3,203,537 | 6,926,630 | 10,457,634 | 29,330,067 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf .... | 0 | |||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | 0 | |||||
| 4 | Total. Add lines 1 through 3 | 4,487,935 | 4,254,331 | 3,203,537 | 6,926,630 | 10,457,634 | 29,330,067 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | 4,841,616 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 24,488,451 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 4,487,935 | 4,254,331 | 3,203,537 | 6,926,630 | 10,457,634 | 29,330,067 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 6,465 | 1,104 | 17,510 | 49,336 | 159,103 | 233,518 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 0 | |||||
| 11 | Total support. Add lines 7 through 10 | 29,563,585 | |||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2024 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2024 |
(iii) Distributable Amount for 2024 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2024 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2024: | ||||
| a From 2019....... | ||||
| b From 2020....... | ||||
| c From 2021....... | ||||
| d From 2022....... | ||||
| e From 2023....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2024 distributable amount | ||||
|
i
Carryover from 2019 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2024 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2024 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2024, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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6
Remaining underdistributions for 2024. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2025. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2020..... | ||||
| b Excess from 2021..... | ||||
| c Excess from 2022..... | ||||
| d Excess from 2023..... | ||||
| e Excess from 2024..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
| Return Reference | Explanation |
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| Part III, Line 4a, 4b & 4c - Program Service Accomplishments: | Ceres Community Project's mission is to improve health for people, communities and the planet through love, healing meals and empowering the next generation. We accomplish this work through the following program areas: . Community Health Model: o Client Meal Program - Providing medically tailored meals, groceries and produce "prescriptions" to primarily low-income people who are struggling with serious and chronic health conditions and their families. This program includes nutrition education. o Youth Development & Garden Program - Engaging 14-19 year old youth as volunteers and paid interns growing food and preparing 100% organic meals for our clients. Youth learn about growing, and eating healthy food, develop job and leadership skills, and experience their value and belonging as Contributing members of the community. o Engaging adult volunteers to strength social connections and connect people to their purpose and value. . Affiliate Partner Program - Ceres trains communities across the US and in Denmark to replicate our integrated model for community health and supports Affiliate Partners with ongoing support. . Policy & System Change - Through active participation in a dozen local, state and federal coalitions with advance system and policy change to improve access to healthy food, integrate food as a covered benefit in health care, and support organic and regenerative food systems. 2024 Highlights: On a positive note, we opened the Ceres Garden at Live Oak Farm in Petaluma with the hiring of Noah Wolf-Prusan in March. We are still working to grow youth engagement, but nearly 100 people volunteered in the garden this year. Other Highlights: . Meal Program - We provided 226,432 meals - more than ever before - for 1,489 clients along with additional family members. . We launched a new menu for people living with chronic kidney disease, expanding the types of clients we can serve. . We piloted delivery to Medi-Cal members in Solano and Napa counties, expanding our geographic coverage; financial analysis demonstrated a strong contribution to overhead and we will continue building out referrals in these two counties. . Youth Program - 287 young people from 55 different schools participated in 11,300 hours of service and learning at Ceres; this number is down from 2023 because of the closure of our Santa Rosa kitchen and garden in February. The organization we leased space from filed for bankruptcy. . Youth Internships o We completed cohort two of the Healthy Eating Educator Internship. 11 interns taught 75 classes during the year, reaching 678 children and youth with information about eating fruits and vegetables. Two of the interns also taught seven classes at Sonoma County library branches during the summer, reaching another 52 youth. o We launched the first cohort of the Farm to Community Internship. Eight interns were supported with 1,396 hours of learning about growing healthy food and nutrition and public speaking. The interns provided 12 "farm stands" at Santa Rosa Community Health, distributing 2,883 pounds of organic produce to 861 patients of the health center - most of them Latinx and Spanish speaking. . Organic Purchasing - We supported 111 farms, ranches and dairies with more than $600,000 in organic purchasing with 66% of products coming from within 250 miles. . We launched the Ceres Community Project Garden at Live Oak Farm Petaluma in March and more than 100 people participated in shifts during the year. . Our two gardens produced 12,526 pounds of organic produce valued at $27,160 along with 2,933 bouquets of flowers for our clients. . 708 adult volunteers contributed more than 31,000 hours of volunteer service, the equivalent of 15 full-time staff members. . Educational messages about food and health reached 989 people through in-person and virtual classes; 20,925 through social and digital messaging; and 7 million through press coverage. We have 47,000 unique web visitors. . Center - We completed financing for the Center for Food, Youth and Community, closing on our New Market Tax Credit deal in late August. This included a $12 million bridge loan from LISC and Community Vision. We began construction in early September and by the end of the year, the first floor was fully framed. . Affiliate Program - We continued to support eight Affiliates around the United States and Denmark and began conversations with potential affiliates in New Zealand and Wilmington, North Carolina. . Policy and Systems Change - We funded and launched a California CBO Medi-Cal Coalition to advocate for the vital role of locally-based nonprofits in California's health care transformation; were awarded contracts to lead the development of Community Based Food Networks in Sonoma County's districts 3 and 5; participated in a full day meeting hosted by American Heart Association with 90 national food is medicine leaders to address challenges in scaling food as medicine; and through individual and coalition work continued to advocate for quality and sourcing standards in food as medicine, locally-based food as medicine providers, organic food systems. . FIMC Accreditation - We completed the Food is Medicine accreditation process and will be awarded formal accreditation in February 2025. |
| Part VI, Line 11b - Form 990 Review Process: | THE FORM 990 IS REVIEWED AND APPROVED BY THE FINANCE COMMITTEE AND DISTRIBUTED TO THE BOARD OF DIRECTORS PRIOR TO FILING. |
| Part VI, Line 12c - Explanation of Monitoring & Enforcement of Conflicts: | THE ORGANIZATION REVIEWS ALL COMPENSATION OF OFFICERS AND EMPLOYEES ANNUALLY AND REQUESTS DISCLOSURE OF ANY POSSIBLE CONFLICT OF INTEREST OF BOARD MEMBERS, OFFICERS AND EMPLOYEES IN ORDER TO ENFORCE COMPLIANCE WITH THIS POLICY. |
| Part VI, Line 15a - Compensation Review and Approval Process: | THE COMPENSATION OF THE EXECUTIVE DIRECTOR WAS COMPARED TO A STUDY OF NON PROFIT SALARIES FOR SIMILAR SIZED ORGANIZATIONS IN THE SAN FRANCISCO BAY AREA. |
| Part VI, Line 15b - Compensation Review and Approval Process: | THE COMPENSATION OF OTHER EMPLOYEES WERE COMPARED TO A STUDY OF NON PROFIT SALARIES FOR SIMILAR SIZED ORGANIZATIONS IN THE SAN FRANCISCO BAY AREA. |
| Part VI, Line 19 - Other Organization Documents Publicly Available: | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST IN WRITING OR IN PERSON. |
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