2023-11-15T14:16:29-06:00 2022-12-31 910189318 MOSS ADAMS LLP 101 SECOND STREET SUITE 900 SAN FRANCISCO CA 94105 990 2022-12-01 822012860 NAPA VALLEY GRAPEGROWERS FOUNDATION NAPA 7079448311 831 LATOUR COURT SUITE A NAPA CA 94558 SONYA DELUCA INTERIM EXECUTIVE DIRECTOR 7079448311 2023-11-13 1 SONYA DELUCA 999009999 0 LESLIE VAN P01294411 4159561500 2023-11-13 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z SONYA DELUCA 831 LATOUR COURT SUITE A NAPA CA 94558 85787 0 X WWW.NAPAGROWERS.ORG X 2017 CA THE PURPOSE OF THE ORGANIZATION IS TO ACT AS A STEWARD OF THE LAND AND A RESOURCE TO THE PUBLIC, BY PROVIDING EDUCATIONAL SEMINARS, EVENTS, AND SERVICES THAT ADDRESS ISSUES THAT GRAPE GROWERS FACE, WHILE PRESERVING NAPA VALLEY'S UNIQUE GRAPE GROWING HERITAGE. 16 16 21 7 0 0 1919981 31481 666552 52031 466 143 353286 -15608 2940285 68047 600 0 232366 86 1262947 77207 0 0 9818 409585 15784 1905498 93077 1034787 -25030 8620505 8483880 1259113 1163347 7361392 7320533 THE PURPOSE OF THE ORGANIZATION IS TO ACT AS A STEWARD OF THE LAND AND A RESOURCE TO THE PUBLIC, BY PROVIDING EDUCATIONAL SEMINARS, EVENTS, AND SERVICES THAT ADDRESS ISSUES THAT GRAPE GROWERS FACE, WHILE PRESERVING NAPA VALLEY'S UNIQUE GRAPE GROWING HERITAGE. 0 0 1657 52031 MEMBER BENEFITS: MEMBERS ARE ENTITLED TO ATTEND SEVERAL SEMINARS AND EVENTS EACH YEAR AT DISCOUNTED RATES. THEY ALSO HAVE THE OPPORTUNITY TO PARTICIPATE IN THE ANNUAL WAGE AND BENEFITS SURVEY, UTILIZE THE NAPA WINEGRAPE MARKET, RECEIVE THE ANNUAL GROWING CONDITIONS REPORT, RECEIVE A DISCOUNT OF WEATHER FORECASTING AND OTHER SERVICES, AND RECEIVE THE WEEKLY GROWER BULLETIN. 48561 0 SEMINARS: THE ASSOCIATION HOLDS SEVERAL SEMINARS FEATURING TOPICS OF INTEREST TO MEMBERS, INCLUDING AHEAD OF THE CURVE, ORGANIC WINEGROWING CONFERENCE, THE SUSTAINABLE VINEYARD PRACTICES SERIES AND ROOTSTOCK. ROOTSTOCK PROVIDES ACCESS TO HIGH-LEVEL, PROVOCATIVE SEMINARS AND INDUSTRY EXPERTS, WINE TRIALS AND TASTINGS, AND AN EXCLUSIVE EXHIBITION FEATURING OVER 120 OF THE INDUSTRY'S HIGHEST QUALITY VITICULTURE AND ENOLOGY COMPANIES. 0 0 MARKETING AND COMMUNICATION: THE FOUNDATION HOSTS SEVERAL EVENTS TO PROMOTE NAPA VALLEY GRAPES, INCLUDING BUD BREAK CONFERENCE, THE HARVEST PRESS CONFERENCE AND AFTERNOON IN THE VINEYARDS. 50218 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 29 0 1 21 1 0 0 0 0 0 0 0 0 0 0 0 0 X 16 16 0 0 0 0 1 1 0 1 1 0 0 0 1 1 1 1 1 1 1 0 CA X SONYA DELUCA 7079448311 831 LATOUR COURT SUITE A NAPA CA 94558 MARY MAHER PRESIDENT 1.00 1.00 X X 0 0 0 PETE RICHMOND VICE PRESIDENT 1.00 1.00 X X 0 0 0 MEAGHAN BECKER TREASURER 1.00 1.00 X X 0 0 0 GARRETT BUCKLAND DIRECTOR 1.00 1.00 X 0 0 0 OSCAR RENTERIA DIRECTOR 1.00 1.00 X 0 0 0 KAREN CAKEBREAD DIRECTOR 1.00 1.00 X 0 0 0 TOM DAVIES DIRECTOR 1.00 1.00 X 0 0 0 TED HALL DIRECTOR 1.00 1.00 X 0 0 0 KENDAL HOXSEY-ONYSKO DIRECTOR 1.00 1.00 X 0 0 0 CALEB MOSLEY DIRECTOR 1.00 1.00 X 0 0 0 DAN PETROSKI DIRECTOR 1.00 1.00 X 0 0 0 ERIN BRIGHT RUSSELL DIRECTOR 1.00 1.00 X 0 0 0 DAVE WHITMER DIRECTOR 1.00 1.00 X 0 0 0 JUSTIN LEIGON DIRECTOR 1.00 1.00 X 0 0 0 SUZANNE GROTH DIRECTOR 1.00 1.00 X 0 0 0 AMY WHITEFORD DIRECTOR 1.00 1.00 X 0 0 0 JENNIFER PUTNAM EXECUTIVE DIRECTOR 34.00 1.00 X 228704 0 23753 SONYA DELUCA ASSOCIATE DIRECTOR 26.00 1.00 X 216463 0 20874 KATHIE CLEMENT FINANCE DIRECTOR 27.00 1.00 X 168294 0 5538 EMILY HEGARTY PROGRAM DIRECTOR 33.00 1.00 X 137519 0 13655 MACALL MORAN INDUSTRY & COMMUNITY RELATIONS DIR. 39.00 1.00 X 143255 0 5730 CAROLINE KELLER MARKETING DIRECTOR 34.00 1.00 X 107340 0 9855 1001575 0 79405 6 0 1 0 0 31481 31481 MEMBERSHIP DUES 110000 52031 52031 52031 143 143 2132 17740 -15608 -15608 -15608 68047 52031 0 -15465 86 86 34263 17551 14238 2474 34925 19718 10959 4248 4705 2502 1901 302 3314 1916 871 527 313 313 175 88 68 19 4192 2096 1635 461 3388 2521 867 3089 1479 1187 423 7890 3945 3077 868 -11082 -5541 -4322 -1219 105 105 3164 1582 1234 348 792 396 309 87 3046 1523 1188 335 712 356 278 78 93077 50218 33041 9818 1954 35658 5469260 5879493 624473 38149 62280 72420 2560295 205759 2351795 2354536 87500 84892 23243 18732 8620505 8483880 244036 196596 95931 54285 919146 912466 1259113 1163347 X 5445610 5437302 1915782 1883231 7361392 7320533 8620505 8483880 X -25030 -15829 X X 0 1 X 1 0 X 3835176 715868 1550736 1919981 31481 8053242 738399 560999 581970 666552 52031 2599951 87700 121650 0 209350 4573575 1276867 2220406 2708183 83512 10862543 2514509 408880 775000 594000 4292389 0 2514509 408880 775000 594000 4292389 6570154 38311 45908 38044 37740 2275 162278 38311 45908 38044 37740 2275 162278 218459 229398 453648 309563 0 1211068 3460 10648 14108 4830345 1555633 2722746 3055486 85787 12249997 0.53630 0.45700 0.01320 0.01380 X PART III, SHORT YEAR EXPLANATION: THE PUBLIC SUPPORT AMOUNTS CALCULATED ON SCHEDULE A INCLUDES THE CURRENT YEAR, WHICH IS A SHORT YEAR FOR THE PERIOD 12/01/22 - 12/31/22. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1341747 1341747 600782 157705 443077 60078 15771 44307 47377 32283 15094 510311 510311 2354536 CAPITAL LEASES 10617 LEASE RIGHT-OF-USE LIABILITY 13666 DUE TO RELATED PARTY 888183 912466 X PART X, LINE 2: THE FOUNDATIONS ARE EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE ("IRC") AND 23701D OF THE CALIFORNIA FRANCHISE TAX BOARD EXCEPT TO THE EXTENT OF UNRELATED BUSINESS TAXABLE INCOME AS DEFINED UNDER IRC SECTIONS 511 THROUGH 515. THEREFORE, NO PROVISION FOR INCOME TAXES HAS BEEN PROVIDED IN THESE COMBINED FINANCIAL STATEMENTS. THE FOUNDATIONS RECOGNIZE INTEREST AND PENALTIES RELATED TO INCOME TAX MATTERS IN SUPPORTING SERVICES EXPENSE. DURING THE THIRTEEN-MONTH PERIOD ENDED DECEMBER 31, 2022 AND THE YEAR ENDED NOVEMBER 30, 2021, THERE WERE NO EXPENSES RELATED TO UNCERTAIN TAX POSITIONS RECOGNIZED. X X X X 0 0 0 0 0 0 0 1 0 JENNIFER PUTNAM EXECUTIVE DIRECTOR 219304 0 9400 0 0 0 8080 0 15673 0 252457 0 0 0 SONYA DELUCA ASSOCIATE DIRECTOR 195463 0 21000 0 0 0 7360 0 13514 0 237337 0 0 0 KATHIE CLEMENT FINANCE DIRECTOR 150294 0 18000 0 0 0 5538 0 0 0 173832 0 0 0 EMILY HEGARTY PROGRAM DIRECTOR 124519 0 13000 0 0 0 7072 0 6583 0 151174 0 0 0 PART I, LINE 7 THE ORGANIZATION PROVIDED NON-FIXED PAYMENTS IN THE FORM OF DISCRETIONARY BONUSES. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS FOUR CLASSES OF MEMBERS: GROWER MEMBERS, VINEYARD MANAGER MEMBERS, ASSOCIATE MEMBERS AND FRIENDS OF THE NAPA VALLEY GRAPEGROWERS. ALL MUST MEET REQUIREMENTS FOR THE PARTICULAR CLASS OF MEMBERSHIP. ONLY GROWER MEMBERS AND VINEYARD MANAGER MEMBERS HAVE VOTING RIGHTS. FORM 990, PART VI, SECTION A, LINE 7A DIRECTORS ARE ELECTED DURING AN ANNUAL MEETING OF THE MEMBERS OF THE ORGANIZATION AND SERVE FOR THREE YEARS. DIRECTORS MAY ONLY BE REMOVED BY A VOTE OF THE EXISTING DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY A PUBLIC ACCOUNTING FIRM. THE EXECUTIVE DIRECTOR AND THE ORGANIZATION'S FINANCIAL COMMITTEE EACH REVIEWS AND APPROVES THE FORM 990 PRIOR TO ITS FILING. THE FULL BOARD RECEIVES A COPY WITHIN 30 DAYS AFTER FILING. FORM 990, PART VI, SECTION B, LINE 12C PAID STAFF AND BOARD MEMBERS ARE REQUIRED TO ANNUALLY DOCUMENT IN WRITING ANY INTERESTS, RELATIONSHIPS OR HOLDINGS THAT COULD POTENTIALLY RESULT IN A CONFLICT OF INTEREST. IF A CONFLICT OF INTEREST IS IDENTIFIED FROM AN ANNUAL DISCLOSURE, THE ORGANIZATION'S EXECUTIVE COMMITTEE WILL REVIEW THE CONFLICT AND TAKES APPROPRIATE ACTION, WHICH MAY INCLUDE PROHIBITING AN INDIVIDUAL FROM PARTICIPATING IN THE BOARD'S DELIBERATIONS AN DECISIONS REGARDING A CERTAIN TRANSACTION. IF A CONFLICT IS IDENTIFIED DURING A MEETING, THE ENTIRE BOARD WILL DECIDE WHAT APPROPRIATE ACTION TO TAKE. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE OF THE ORGANIZATION HAS GENERAL OVERSIGHT OF THE ORGANIZATION'S HUMAN RESOURCE PLAN. SPECIFIC DUTIES INCLUDE YEARLY EVALUATION OF THE EXECUTIVE DIRECTOR OF THE ORGANIZATION. THE EXECUTIVE DIRECTOR, IN COOPERATION WITH THE EXECUTIVE COMMITTEE, REVIEWS ALL KEY EMPLOYEES OF THE ORGANIZATION. THE NORTHERN CALIFORNIA WAGE AND COMPENSATION SURVEY FOR NONPROFIT ORGANIZATIONS AND OTHER STUDIES ARE USED TO BENCHMARK COMPENSATION. THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS MEETS INDEPENDENTLY OF THE EXECUTIVE DIRECTOR TO DELIBERATE PERFORMANCE AND CONSIDER COMPENSATION. FINDINGS AND RECOMMENDATIONS OF THE COMMITTEE ARE PRESENTED TO THE FULL BOARD OF DIRECTORS ANNUALLY FOR REVIEW AND APPROVAL. ONCE THE EVALUATION AND COMPENSATION PLAN IS APPROVED, THE COMMITTEE OR THE BOARD CHAIR MEETS WITH THE EXECUTIVE DIRECTOR. THE EXECUTIVE DIRECTOR IN TURN MEETS WITH KEY EMPLOYEES. ALL OF THESE PROCEDURES ARE CONTEMPORANEOUSLY DOCUMENTED. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: DIFFERENCE DUE TO CHANGE IN ACCOUNTING PERIOD -15,829. EXPLANATION FOR ACCOUNTING PERIOD CHANGE: REVENUE PROCEDURE 85-58 RULES APPLY. NAPA VALLEY GRAPEGROWERS ASSOCIATION 831 LATOUR COURT SUITE A NAPA CA 94558 237437810 PRESERVE & PROMOTE VINEYARDS CA 501(C)(5) NAPA VALLEY GRAPEGROWERS FOUNDATION 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0