COMMON VISION

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2012

Legal Domicile

Principal Officer

WANDA STEWART

Phone

8315889914

Tax Period

2023-01-01 to 2023-12-31

COMMON VISION, founded in 2012, is a small nonprofit in the Environment sector that reported $921K in total revenue in fiscal year 2023. Revenue fell 31% from the prior year — a significant decline worth monitoring.

Mission

EDUCATION ON SUSTAINABILITY.

Program Service Accomplishments

Program 1

Expenses: $728,474

Common Vision planted over 600 trees in Oakland and the East Bay at schools and in neighborhoods. Common Vision ran Garden Education Programs at 4 schools and developed Field Trip programs for West Oakland schools to bring students into nature. Common Vision created a robust Food Distribution Program for 1,000s of Oakland families to receive free high quality produce and meats.We envision a world where sustainable agriculture provides all people with access to high quality and culturally appropriate foods; a world where agriculture is a tool for reversing climate change and supporting social equity. Common Vision is creating a Healthy and Just Society by growing fruit tree orchards in low-income schools.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $844,009

Program Service Revenue $77,101

Investment Income $0

Other Revenue $0

TOTAL REVENUE $921,110

Expense Breakdown

Grants Paid $0

Salaries & Benefits $588,562

Fundraising Expenses $44,951

Program Expenses $728,474

Other Expenses $424,014

TOTAL EXPENSES $1,012,576

Year-over-Year Comparison

	2023	2022	Change
Revenue	$921,110	$1,326,314	-0.3%
Expenses	$1,012,576	$2,259,561	-0.6%
Net Income	$-91,466	$-933,247	-0.9%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

300

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$159,360

Total Directors

$148,429

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
NUIT HANSGEN	Director	40.00	Director	$98,000	$0	$98,000
WANDA STEWART	Executive Dir.	40.00	Officer	$85,280	$0	$85,280
Michael Flynn	CFO	20.00	Officer	$74,080	$0	$74,080
TANYA STILLER	Director	40.00	Director	$50,429	$0	$50,429
JOHN POMEROY	Director	5.00	Director	$0	$0	$0
AYAKO NAGANO	Secretary	1.00	Officer Director	$0	$0	$0
OTIS JOHNSON	CHAIR	1.00	Officer Director	$0	$0	$0
LOUISE MUSIC	Director	1.00	Director	$0	$0	$0
SHAMIKA THOMAS	Director	1.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	No data	No data	No data	No data
2024	No data	No data	No data	No data
2023	$921,110	$1,012,576	$191,911	$-91,466
2022	$1,326,314	$2,259,561	$240,952	$-933,247
2021	$4,627,683	$3,973,029	$1,057,070	$654,654
2021	$4,401,517	$3,976,978	$814,631	$424,539
2020	$1,530,105	$1,195,064	$382,215	$335,041
2018	$90,905	$130,112	$56,275	$-39,207
2017	$217,755	$223,547	$95,482	$-5,792