Nonprofit · EIN 45-3059509
18 REASONS
Also known as Three Squares
Tax-exempt · SAN FRANCISCO, CA 94110
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $4,244,231 | $3,578,251 | $665,980 | $1,944,403 | $425,340 | $1,519,063 |
| December 31, 2023 | 990 | $2,719,629 | $2,973,597 | -$253,968 | $1,230,227 | $377,144 | $853,083 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $2,516,855
- of which government grants
- $1,225,261
- Membership dues
- $5,870
- Program service revenue
- $1,713,251
- Investment income
- $25,210
- Net income from fundraising events
- -$44,540
- Other revenue
- -$11,085
Expenses
- Grants and similar amounts paid
- $40,000
- Compensation of officers, directors and key employees
- $142,693
- Other salaries and wages
- $1,534,919
- Salaries, compensation and benefits (total)
- $1,955,675
- Professional fundraising fees
- $7,795
- Accounting fees
- $66,804
- Occupancy
- $94,771
- Travel
- $66,848
- Program services (functional)
- $3,015,119
- Management and general (functional)
- $269,164
- Fundraising (functional)
- $293,968
Balance sheet and other
- Total assets, start of year
- $1,230,227
- Total assets, end of year
- $1,944,403
- Total liabilities, end of year
- $425,340
- Net assets, end of year
- $1,519,063
- Net assets without donor restrictions
- $1,124,491
- Net assets with donor restrictions
- $394,572
- Gross receipts
- $4,342,843
- Employees
- 26
- Volunteers
- 300
- Year formed
- 2011
- State of legal domicile
- CA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Sarah Nelson | Executive Dir. Trustee or director, Officer | 40 | $131,000 | $11,693 |
| Theresa Salcedo | Program Dir. | 40 | $114,558 | $3,450 |
| Brianna Tejuco | Program Dir. | 40 | $105,000 | $10,726 |
| Claudia Guerrero | Operations Dir. | 40 | $105,101 | $9,639 |
| Shannon White Cogen | Chair Trustee or director, Officer | 4 | $0 | $0 |
| Sarah Wigglesworth | Treasurer Trustee or director, Officer | 4 | $0 | $0 |
| Merritt Richmond | Vice-Chair Trustee or director, Officer | 4 | $0 | $0 |
| Poonam Singh | Secretary Trustee or director, Officer | 4 | $0 | $0 |
| Liesl Schumacher | Director Trustee or director | 4 | $0 | $0 |
| Wendy Weiden | Director Trustee or director | 4 | $0 | $0 |
| Bill Rusitzky | Director Trustee or director | 4 | $0 | $0 |
| Maria Ansari | Director Trustee or director | 4 | $0 | $0 |
| Rosabel Tao | Director Trustee or director | 4 | $0 | $0 |
| Ruth Chang Hess | Director Trustee or director | 4 | $0 | $0 |
| Bob Rosner | Director Trustee or director | 4 | $0 | $0 |
8 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Suzy Obst | Director Trustee or director | 4 | $0 |
| Calvin Tsay | Director Trustee or director | 4 | $0 |
| Sam Mogannam | Director Trustee or director | 4 | $0 |
| Priya Fielding-Singh | Director Trustee or director | 4 | $0 |
| Marian Baldauf | Director Trustee or director | 4 | $0 |
| Brian Elliot | Director Trustee or director | 4 | $0 |
| Ryan Hazelton | Director Trustee or director | 4 | $0 |
| Gretchen Sandler | Director Trustee or director | 4 | $0 |
990 for the year ended December 31, 2023: 16 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Sarah Nelson | Executive Dir. Trustee or director, Officer | 40 | $125,000 | $11,063 |
| Sarah Wigglesworth | Treasurer Trustee or director, Officer | 4 | $0 | $0 |
| Shannon White Cogen | Chair Trustee or director, Officer | 4 | $0 | $0 |
| Merritt Richmond | Vice-Chair Trustee or director, Officer | 4 | $0 | $0 |
| Poonam Singh | Secretary Trustee or director, Officer | 4 | $0 | $0 |
| Priya Fielding-Singh | Director Trustee or director | 4 | $0 | $0 |
| Wendy Weiden | Director Trustee or director | 4 | $0 | $0 |
| Sam Mogannam | Director Trustee or director | 4 | $0 | $0 |
| Ruth Chang Hess | Director Trustee or director | 4 | $0 | $0 |
| Rosabel Tao | Director Trustee or director | 4 | $0 | $0 |
| Calvin Tsay | Director Trustee or director | 4 | $0 | $0 |
| Bill Rusitzky | Director Trustee or director | 4 | $0 | $0 |
| Suzy Obst | Director Trustee or director | 4 | $0 | $0 |
| Marian Baldauf | Director Trustee or director | 4 | $0 | $0 |
| Bob Rosner | Director Trustee or director | 4 | $0 | $0 |
| Liesl Schumacher | Director Trustee or director | 4 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 3674 18TH ST, SAN FRANCISCO, CA 94110-1532
- In care of
- % SARAH NELSON
- Mailing address (990-N for 2011)
- 3150 18th St Box 315, San Francisco CA 94110
- Principal officer (990 for 2024)
- Sarah Nelson, 3674 18th St, San Francisco, CA 94110
- Principal officer (990-N for 2011)
- Sarah Nelson, 1527 Sanchez St, San Francisco CA 94131
- Signed the 990
- Sarah Nelson, Executive Dir.
- Phone
- (415) 994-2164
- Website
- www.threesquaremeals.org
- Return prepared by
- Crosby & Kaneda CPAs LLP
California records
California keeps its own records of charities and corporations. Search them by EIN 45-3059509 or by the name 18 REASONS.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
Our mission is to empower our community with the confidence and creativity needed to buy, cook, and eat good food every day.
Program accomplishments
- At our Community Cooking School, community residents can take basic cooking classes, attend community dinners, and learn about food, cooking, and social issues surrounding food. Over 2,000 people attended classes and programming at our Community Cooking School in 2023. Classes are offered on a fee-for-service basis, with scholarships and sliding scale fees offered for each class. All proceeds from the classes benefit the Cooking Matters Program.Expenses $830,253 · revenue $523,583
- Food as Medicine helps low-income Medi-Cal patients with diet sensitive conditions learn cooking, nutrition, and household planning and budgeting skills that help them take control of their health. For up to twelve months, patients receive weekly boxes of home-delivered healthy groceries, sourced from local farms and grocery partners. Each week, patients attend an online cooking and nutrition class led by a primary care doctor and an 18 Reasons staff member. The program is a partnership between 18 Reasons and Contra Costa Health as part of the new statewide CalAIM initiative to use Medi-Cal funds to address social determinants of health, including food and housing. Graduates of our Food as Medicine program reported lower blood sugar levels, lower BMI, and less dependance on medication to control their diabetes.Expenses $796,205 · revenue $1,052,814
- Our Cooking Matters program offers free cooking and nutrition classes to low-income adults, children, and families. Each series of classes meet once a week for six weeks. Each class is two hours long, and is taught by a team consisting of a chef, a nutrition instructor, and a class assistant. We seek out volunteers with skills in cooking and nutrition to teach these classes, and we also train and employ graduates of our Cooking Matters as peer health educators to fill these roles. Cooking Matters classes are held at locations that offer other services to low-income families, such as shelters, schools, clinics, community centers, and subsidized housing sites. These agencies and organizations recruit participants for the classes, and we bring the instructors, food, curricula, and cooking equipment. At the end of each six-week series, we conduct an evaluation that measures positive behavior changes including increased consumption of fruits and vegetables, and an increased use of nutrition skills and knowledge when making decisions about food. In 2021, we conducted 86 six-week series of classes, taught by approximately 300 volunteers and 18 peer health educators, at 51 different locations throughout the San Francisco Bay Area, reaching over 2,000 people. Each Cooking Matters graduate takes a validated test at the beginning and end of their series to measure their food insecurity score and their behaviors and attitudes related to healthy eating. 18 Reasons effects all of the below changes in participants' lives in only 6 weeks. In our most recent data, our graduates report increased consumption of healthy foods, with 74% of graduates eating more vegetables, 78% eating more fruit, and 88% are prepping healthy meals more often at home. Graduates report a 52% decrease in consumption of sugar-sweetened beverages and an 85% increase in drinking water. Graduates are able to access more healthy food by learning to stretch their food dollars; 68% plan meals ahead of time and shop with a grocery list more often to save money at the store, 97% use the nutrition facts label more often, and 74% feel they can afford to buy more fruits and vegetables with their existing food budget as a result of the shopping skills we teach. Food insecurity in the Bay Area drops by 1% each year as the wealth in our area grows, whereas 18 Reasons is able to reduce food insecurity among our low-income participants by 12% in just 6 weeks because of the food resource management skills we teach. In 2021, we distributed over 25,000 pounds of groceries through our Cooking Matters classes, and we are on track to significantly increase that number with each year that passes. We receive about 5 new partner applications for Cooking Matters each month, meaning that demand for our programs is high. We are glad to be a local leader in food education, and the demand for our services shows us we are offering the community programs they want. Our data show us we are offering evidence-based programs proven to create lasting behavior change.Expenses $778,501 · revenue $136,854
- Nourishing Pregnancy is a 16 week program for Black and Latinx birthing parents during the last trimester of pregnancy and first months postpartum. Classes, workshops, cooking and nutrition education, peer support, and free groceries work together to improve health and well being for parent and child. Nourishing Pregnancy launched in 2021 to address the disparities and urgent needs of BIPOC birthers in our community. In San Francisco, 20% of Black/27% of Latinx women experience food insecurity during pregnancy, compared to almost 0% for white women. A Black infant is twice as likely to be born prematurely (14% versus 7% for White infants). Black women are more than three times as likely to die from pregnancy-related complications as white women, regardless of their income or education. Black, Latinx, and Pacific Islander women are also more likely to experience gestational diabetes, preeclampsia, and peripartum mood disorders including postpartum depression. As a community nonprofit at the intersection of food and health,18 Reasons is uniquely positioned to deliver both cooking and nutrition education and a structure for maternal health classes and workshops. Over 16 weeks, Nourishing Pregnancy offers nutrition skills and pre- and postnatal classes while peer support helps parents build relationships and support networks that will last beyond pregnancy. All birthers receive free groceries for the duration of the program, which can significantly offset food insecurity during those vulnerable months. To supplement our nutrition and food skills expertise, 18 Reasons partners with doulas, lactation consultants, postpartum depression experts, and sleep and exercise practitioners.Expenses $566,012
- Fiscally spoored organizations.Expenses $44,148 · grants $40,000
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 45-3059509
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2012
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Food, agriculture and nutrition (K30)
- Assets (IRS master file)
- $1,944,403
- Income (IRS master file)
- $4,342,843
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $4,244,231 | $3,578,251 | $1,944,403 | XML |
| 990 | December 2023 | $2,719,629 | $2,973,597 | $1,230,227 | XML |
| 990 | December 2022 | $1,848,187 | $2,328,896 | $1,369,196 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990-N for 2011 Officer: Sarah Nelson | December 31, 2011 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 45-3059509).
Questions about 18 REASONS
- What is the EIN of 18 REASONS?
- The employer identification number (EIN) of 18 REASONS is 45-3059509.
- Is 18 REASONS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2012.
- Are donations to 18 REASONS tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does 18 REASONS file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of 18 REASONS due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did 18 REASONS last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of 18 REASONS?
- The 990 for the year ended December 31, 2024 names Sarah Nelson.
- Who are the officers and directors of 18 REASONS?
- The 990 for the year ended December 31, 2024 lists 23 people; 4 received compensation from the organization, the highest $131,000 (Sarah Nelson, Executive Dir.).
- How much revenue does 18 REASONS have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $4,244,231, expenses of $3,578,251 and total assets of $1,944,403 at year end.
Other nonprofits in SAN FRANCISCO
- PROJECT OPEN HAND EIN 94-3023551 · last filed 990 for 2025
- CHRONICLE SEASON OF SHARING FUND EIN 94-3019992 · last filed 990 for 2025
- CENTER FOR FOOD SAFETY EIN 52-2165893 · last filed 990 for 2024
- PENINSULA FOOD RUNNERS INC EIN 45-2637149 · last filed 990 for 2024
- GROCERIES FOR SENIORS EIN 94-3329611 · last filed 990 for 2024
- LEARNUP CENTERS EIN 47-2262474 · last filed 990 for 2024
- PLANT BASED FOODS INSTITUTE EIN 82-1382938 · last filed 990 for 2024
- TENANTS TOGETHER EIN 26-1777917 · last filed 990 for 2025
All nonprofits in SAN FRANCISCO · California · Food, agriculture and nutrition