2025-11-13T16:03:14-06:00 2024-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 101 SECOND STREET SUITE 900 SAN FRANCISCO CA 94105 990 2024-01-01 822012860 NAPA VALLEY GRAPEGROWERS FOUNDATION NAPA 7079448311 831 LATOUR COURT SUITE A NAPA CA 94558 CALEB MOSLEY EXECUTIVE DIRECTOR 7079448311 2025-11-13 1 1 LESLIE VAN P01294411 4159561500 2025-11-11 2024 2025-03-06 01:10:19Z PETE RICHMOND 831 LATOUR COURT SUITE A NAPA CA 94558 6203185 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. 15 15 20 15 0 0 2315994 4605520 763859 985125 103829 164224 -280133 -593111 2903549 5161758 0 0 190521 374232 1335527 1513443 141785 9450 440200 948564 659036 2616397 2556161 287152 2605597 9120500 10748796 1512815 535514 7607685 10213282 X CULTIVATE VITICULTURAL EXCELLENCE AND ENVIRONMENTAL STEWARDSHIP FOR THE NAPA VALLEY, TO BE A LOCAL AND GLOBAL LEADER FOR A SCIENCE-BASED APPROACH TO GRAPE GROWING AND AGRICULTURAL STEWARDSHIP, TO ENSURE THE VIABILITY AND RESILIENCY OF GRAPE GROWING IN THE NAPA VALLEY, TO RAISE AWARENESS AND INSPIRE ACTION. 0 0 1138969 908722 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. 266359 76403 PROGRAMS AND SEMINARS: THE FOUNDATION HOLDS SEVERAL SEMINARS FEATURING TOPICS OF INTEREST TO MEMBERS, INCLUDING AHEAD OF THE CURVE, ORGANIC WINEGROWING CONFERENCE, THE SUSTAINABLE VINEYARD PRACTICES SERIES. EDUCATIONAL VIDEOS ARE PRODUCED ANNUALLY ON TOPICS RANGING FROM CLIMATE SCIENCE, TECHNICAL VITICULTURE, AND LAND STEWARDSHIP. THEY ARE AVAILABLE AS A FREE RESOURCE TO MEMBERS AND COMMUNITY ALIKE. 192223 COMMUNITY: AFTERNOON IN THE VINEYARDS EVENT IS A COMMUNITY EVENT HELD AT VARIOUS VINEYARD LOCATIONS THROUGHOUT THE VALLEY. THIS ANNUAL PROGRAM IS FOR NAPA COUNTY RESIDENTS TO DISCOVER UNIQUE VINEYARDS IN THEIR NEIGHBORHOOD AND LEARN ABOUT THE GRAPE-GROWING PROCESS, SUSTAINABLE VINEYARD PRACTICES, AND THE RESILIENCY OF THE NAPA VALLEY WINE COMMUNITY. THE FOUNDATION ALSO HOSTS THE FIRE RESOURCES FAIR WHICH OFFERS RESOURCES FOR GROWERS AND COMMUNITY MEMBERS TO PREVENT OR MITIGATE WILDFIRES. VARIOUS EXHIBITORS ATTEND, AND THE NAPA COUNTY FIRE ADMINISTRATOR AND FIRE CAPTAIN SPEAK ON DEFENSIBLE SPACE AND FUEL LOAD REDUCTION PROJECTS ALONG WITH ANSWERING QUESTIONS FROM THE COMMUNITY. 1597551 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 54 0 1 20 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 15 15 0 0 0 0 1 1 0 1 1 0 0 0 1 1 1 1 1 1 1 0 CA X CALEB MOSLEY 7079448311 831 LATOUR COURT SUITE A NAPA CA 94558 PETE RICHMOND PRESIDENT 1.00 1.00 X X 0 0 0 KAREN CAKEBREAD VICE PRESIDENT 1.00 1.00 X X 0 0 0 MEAGHAN BECKER TREASURER 1.00 1.00 X X 0 0 0 KENDAL HOXSEY-ONYSKO SECRETARY 1.00 1.00 X X 0 0 0 GARRETT BUCKLAND DIRECTOR 1.00 1.00 X 0 0 0 CATHY CORISON DIRECTOR 1.00 1.00 X 0 0 0 TOM DAVIES DIRECTOR 1.00 1.00 X 0 0 0 SUZANNE GROTH DIRECTOR 1.00 1.00 X 0 0 0 JUSTIN LEIGON DIRECTOR 1.00 1.00 X 0 0 0 DAN PETROSKI DIRECTOR 1.00 1.00 X 0 0 0 MARK PULIDO DIRECTOR 1.00 1.00 X 0 0 0 OSCAR RENTERIA DIRECTOR 1.00 1.00 X 0 0 0 MICHAEL SILACCI DIRECTOR 1.00 1.00 X 0 0 0 TYLER FLOWERS DIRECTOR 1.00 1.00 X 0 0 0 DAVE WHITMER DIRECTOR 1.00 1.00 X 0 0 0 TED HALL DIRECTOR (THRU 2024) 1.00 1.00 X 0 0 0 ERIN BRIGHT RUSSELL DIRECTOR 1.00 1.00 X 0 0 0 CALEB MOSLEY EXECUTIVE DIRECTOR 40.00 0.00 X 199039 0 0 KATHIE CLEMENT FINANCE DIRECTOR 40.00 0.00 X 182688 0 7307 EMILY HEGARTY PROGRAM DIRECTOR 40.00 0.00 X 144553 0 11183 526280 0 18490 3 0 1 0 0 1175300 389998 3040222 326935 4605520 MEMBERSHIP DUES 110000 686911 686911 CONTRACT REVENUE 541900 222061 222061 SEMINARS 611430 43528 43528 ROOTSTOCK 611430 32625 32625 985125 164224 164224 25959 96253 -70294 -70294 -70294 384597 1175300 941860 -557263 -557263 37760 3314 34446 34446 5161758 985125 0 -428887 374232 374232 199038 67673 115442 15923 1093503 633130 213738 246635 119636 64624 29977 25035 101266 54701 25374 21191 23283 12577 5834 4872 56351 30439 14120 11792 9450 9450 38784 20950 9718 8116 122251 122251 55994 23154 10740 22100 55522 29991 13912 11619 108983 58869 27308 22806 2374 1282 595 497 11366 6140 2848 2378 3512 1897 880 735 28333 15305 7099 5929 11425 6171 2863 2391 B&O TAXES 134101 72437 33602 28062 6757 1728 4360 669 2556161 1597551 518410 440200 469492 5491 5455593 5618965 0 1466396 259702 672316 67864 53543 3053604 270576 2640838 2783028 54342 32959 172669 116098 9120500 10748796 224114 152260 187364 109579 1101337 273675 1512815 535514 X 5623654 6202369 1984031 4010913 7607685 10213282 9120500 10748796 2605597 0 X 0 1 X 1 0 X 1550736 1919981 31481 2315994 4605520 10423712 581970 666552 52031 763859 985125 3049537 87700 121650 33775 37760 280885 2220406 2708183 83512 3113628 5628405 13754134 775000 594000 430758 1725000 3524758 17684 320884 338568 775000 594000 448442 2045884 3863326 9890808 38044 37740 2275 117995 190183 386237 38044 37740 2275 117995 190183 386237 453648 309563 763211 10648 2 10650 2722746 3055486 85787 3231623 5818590 14914232 0.66320 0.66970 0.02590 0.02270 X SCHEDULE A, PART III: THE PUBLIC SUPPORT AMOUNTS CALCULATED ON SCHEDULE A INCLUDES A SHORT TAX YEAR FOR THE 2022 COLUMN, WHICH REPRESENTS FOR THE PERIOD 12/1/22-12/31/22. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1341747 1341747 600782 227737 373045 60078 18775 41303 38552 24064 14488 1012445 1012445 2783028 CAPITAL LEASES 2006 LEASE RIGHT-OF-USE LIABILITY 117493 DUE TO RELATED PARTY 154176 273675 X 6203185 0 6203185 -1041427 -1041427 5161758 3597588 0 3597588 -1041427 -1041427 2556161 PART X, LINE 2: THE FOUNDATION IS 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 FINANCIAL STATEMENTS. THE FOUNDATION RECOGNIZES INTEREST AND PENALTIES RELATED TO INCOME TAX MATTERS IN SUPPORTING SERVICES EXPENSE. DURING YEAR ENDED DECEMBER 31, 2024, THERE WERE NO EXPENSES RELATED TO UNCERTAIN TAX POSITIONS RECOGNIZED. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES -96,253. SPECIAL EVENT EXPENSES - FUNDRAISING -941,860. SPECIAL EVENT EXPENSES - GAMING -3,314. PART XII, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES -96,253. SPECIAL EVENT EXPENSES - FUNDRAISING -941,860. SPECIAL EVENT EXPENSES - GAMING -3,314. HARVEST STOMP 1559897 1175300 384597 591816 350044 1559897 1175300 384597 591816 350044 941860 -557263 37760 3314 1 1.00000 37760 3314 3314 34446 CA 1 0 1 0 1.00000 CALEB MOSLEY 831 LATOUR COURT SUITE A NAPA CA 94558 0 CALEB MOSLEY 0 OVERSEE RAFFLE EVENTS. X 1 61054 X X X X 0 0 0 0 0 0 0 1 0 CALEB MOSLEY EXECUTIVE DIRECTOR 199039 0 0 0 0 0 0 0 0 0 199039 0 0 0 KATHIE CLEMENT FINANCE DIRECTOR 157688 0 25000 0 0 0 7307 0 0 0 189995 0 0 0 EMILY HEGARTY PROGRAM DIRECTOR 130553 0 14000 0 0 0 6028 0 5155 0 155736 0 0 0 PART I, LINE 7 THE ORGANIZATION PROVIDED NON-FIXED PAYMENTS IN THE FORM OF DISCRETIONARY BONUSES. X WINE 388 271761 FMV X GOODS 62 55174 FMV 0 0 0 0 PART I, COLUMN (B): COLUMN B SHOWS THE NUMBER OF CONTRIBUTIONS 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. NAPA VALLEY GRAPEGROWERS ASSOCIATION 831 LATOUR COURT SUITE A NAPA CA 94558 237437810 PRESERVE & PROMOTE VINEYARDS CA 501(C)(5) N/A NAPA VALLEY GRAPEGROWERS FOUNDATION 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0