Form 990 for tax year 2022

Filed by SCHOOL OF LIVING.

Totals

Total revenue: $53,961
Total expenses: $60,174
Contributions and grants received: $38,868
Grants paid: $0
Program service revenue: $13,752
Investment income: $1,341
Other revenue: $0
Total assets, end of year: $840,941
Total liabilities, end of year: $0
Net assets or fund balances, end of year: $840,941
Program services expenses (Part IX): $55,791
Management and general expenses: $4,383
Fundraising expenses: $0
Program service expenses (Part III): $55,791

Program services were 92.7% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

1a · Federated campaigns

$0
1b · Membership dues

$819
1c · Fundraising events

$0
1d · Related organizations

$0
1e · Government grants (contributions)

$0
1f · All other contributions, gifts and grants

$38,049
1g · Noncash contributions included above

$0
2a · Program service revenue: Conferences and Educational Projects

total $1,185 · related or exempt $1,185 · unrelated business $0 · excluded $0
2b · Program service revenue: Literature and Educational Sales

total $475 · related or exempt $475 · unrelated business $0 · excluded $0
2c · Program service revenue: Land Trust Program

total $10,070 · related or exempt $10,070 · unrelated business $0 · excluded $0
2f · All other program service revenue

total $2,022 · related or exempt $2,022 · unrelated business $0 · excluded $0
3 · Investment income

total $1,341 · related or exempt $0 · unrelated business $1,341 · excluded $0
4 · Income from investment of tax-exempt bond proceeds

total $0 · related or exempt $0 · unrelated business $0 · excluded $0
5 · Royalties

total $0 · related or exempt $0 · unrelated business $0 · excluded $0
6a · Gross rents

real property $0 · personal property $0
6b · Less rental expenses

real property $0 · personal property $0
6c · Rental income or loss

real property $0 · personal property $0
6d · Net rental income or loss

total $0 · related or exempt $0 · unrelated business $0 · excluded $0
7a · Gross sales of assets other than inventory

securities $0 · other assets $0
7b · Less cost or other basis and sales expenses

securities $0 · other assets $0
7c · Gain or loss

securities $0 · other assets $0
7d · Net gain or loss

total $0 · related or exempt $0 · unrelated business $0 · excluded $0
8a · Fundraising events: gross income

$0
8a · Fundraising events: contributions included on line 1c

$0
8b · Fundraising events: direct expenses

$0
8c · Net income from fundraising events

total $0 · unrelated business $0 · excluded $0
11e · Other revenue, total

$0

Functional expenses

Part IX, the statement of functional expenses.

1 · Grants to domestic organizations and governments

total $0 · program services $0
2 · Grants to domestic individuals

total $0 · program services $0
3 · Grants to foreign organizations and individuals

total $0 · program services $0
4 · Benefits paid to or for members

total $0 · program services $0
5 · Compensation of officers, directors and key employees

total $0 · program services $0 · management and general $0 · fundraising $0
6 · Compensation of disqualified persons

total $0 · program services $0 · management and general $0 · fundraising $0
7 · Other salaries and wages

total $0 · program services $0 · management and general $0 · fundraising $0
8 · Pension plan contributions

total $0 · program services $0 · management and general $0 · fundraising $0
9 · Other employee benefits

total $0 · program services $0 · management and general $0 · fundraising $0
10 · Payroll taxes

total $0 · program services $0 · management and general $0 · fundraising $0
11a · Fees: management

total $3,338 · program services $0 · management and general $3,338 · fundraising $0
11b · Fees: legal

total $6,049 · program services $6,049 · management and general $0 · fundraising $0
11c · Fees: accounting

total $0 · program services $0 · management and general $0 · fundraising $0
11d · Fees: lobbying

total $0 · program services $0 · management and general $0 · fundraising $0
11e · Fees: professional fundraising services

total $0 · fundraising $0
11f · Fees: investment management

total $0 · program services $0 · management and general $0 · fundraising $0
11g · Fees: other

total $0 · program services $0 · management and general $0 · fundraising $0
12 · Advertising and promotion

total $0 · program services $0 · management and general $0 · fundraising $0
13 · Office expenses

total $191 · program services $0 · management and general $191 · fundraising $0
14 · Information technology

total $0 · program services $0 · management and general $0 · fundraising $0
15 · Royalties

total $0 · program services $0 · management and general $0 · fundraising $0
16 · Occupancy

total $0 · program services $0 · management and general $0 · fundraising $0
17 · Travel

total $0 · program services $0 · management and general $0 · fundraising $0
18 · Travel or entertainment for public officials

total $0 · program services $0 · management and general $0 · fundraising $0
19 · Conferences, conventions and meetings

total $48,213 · program services $48,213 · management and general $0 · fundraising $0
20 · Interest

total $0 · program services $0 · management and general $0 · fundraising $0
21 · Payments to affiliates

total $0 · program services $0 · management and general $0 · fundraising $0
22 · Depreciation, depletion and amortization

total $0 · program services $0 · management and general $0 · fundraising $0
23 · Insurance

total $854 · program services $0 · management and general $854 · fundraising $0
24a · Other expenses: Real Estate Taxes for Land Trust Program

total $1,529 · program services $1,529 · management and general $0 · fundraising $0
24e · All other expenses

total $0 · program services $0 · management and general $0 · fundraising $0

Balance sheet

Part X, book values.

1 · Cash, non-interest-bearing

beginning of year $180,305 · end of year $131,751
2 · Savings and temporary cash investments

beginning of year $218,046 · end of year $265,541
3 · Pledges and grants receivable

beginning of year $0 · end of year $0
4 · Accounts receivable

beginning of year $0 · end of year $0
5 · Loans and receivables from officers and key people

beginning of year $0 · end of year $0
6 · Loans and receivables from disqualified persons

beginning of year $0 · end of year $0
7 · Other notes and loans receivable

beginning of year $159,203 · end of year $150,211
8 · Inventories for sale or use

beginning of year $0 · end of year $0
9 · Prepaid expenses and deferred charges

beginning of year $0 · end of year $0
10a · Land, buildings and equipment: cost or other basis

$293,438
10b · Land, buildings and equipment: accumulated depreciation

$0
10c · Land, buildings and equipment, net

beginning of year $293,438 · end of year $293,438
11 · Investments: publicly traded securities

beginning of year $0 · end of year $0
12 · Investments: other securities

beginning of year $0 · end of year $0
13 · Investments: program-related

beginning of year $0 · end of year $0
14 · Intangible assets

beginning of year $0 · end of year $0
15 · Other assets

beginning of year $0 · end of year $0
17 · Accounts payable and accrued expenses

beginning of year $0 · end of year $0
18 · Grants payable

beginning of year $0 · end of year $0
19 · Deferred revenue

beginning of year $0 · end of year $0
20 · Tax-exempt bond liabilities

beginning of year $0 · end of year $0
21 · Escrow or custodial account liability

beginning of year $0 · end of year $0
22 · Loans and payables to officers and key people

beginning of year $0 · end of year $0
23 · Secured mortgages and notes payable

beginning of year $0 · end of year $0
24 · Unsecured notes and loans payable

beginning of year $0 · end of year $0
25 · Other liabilities

beginning of year $0
27 · Net assets without donor restrictions

beginning of year $850,992 · end of year $840,941
28 · Net assets with donor restrictions

beginning of year $0 · end of year $0

Mission and programs · 2022

Mission

School of Living is an educational organization dedicated to learning and teaching the philosophy, practices, and principles of sustainable living that are self-empowering for individuals within the general aim of establishing decentralized, ecologically sound, self-governed, and humane communities. All its resources, but most specifically the land it holds in trust, are held in responsible stewardship for present and future generations.

In 2022 the Heathcote Education Committee's (HEC's) main program was Heathcote Community Farm, an educational farm that demonstrates permaculture and organic gardening principles. Farm manager Matt Belmont grew organic vegetables, fruits, flowers, herbs and mushrooms which were sold at an honor stand on site to provide revenue for the program and he gave1 workshop on mushroom cultivation. HEC's Volunteer and Internship Program (VIP) engaged 4 international interns from the Community College of Baltimore County's Sustainable Horticulture program who completed the last day of their internship that they began in 2021 during the first quarter of 2022. In addition, one intern helped with the farm for most of the season and several committed volunteers regularly assisted with projects around the community. HEC also hosted 10 Visitor Days for 51 participants who came to learn about Heathcote and take a tour. Working in partnership with Chesapeake Education Arts & Research Society (CHEARS), HEC partnered on an alley cropping demonstration project at Many Streams Farm and hosted 5 webinars that were attended by 50 participants. Finally, HEC hosted 1 Black woman urban farmer for a 4-day rural retreat and learning experience in partnership with the Journey Womxn program of Where's Your Tree, a nonprofit project.

Expenses $45,487 · Revenue $34,988
School of Living's Community Land Trust (CLT) involves 6 parcels of land in Pennsylvania, Maryland, and Virginia. Each parcel supports a residential community that involves a living and learning center, demonstrating and teaching cooperative community living, ecology and conservation, sustainable development, and natural living. In 2022, we continued to work on developing a new lease for our Amherst County, Virginia parcel. This parcel is being leased to Stellar Roots, a collective of Black, Brown, and Indigenous People, rooted in healing and in service of land based community living. We also followed up on supporting our other parcels in the Land Trust; solving disputes among parties and updating legal documents. Another focus of School of Living's CLT is outreach and follow up with outside inquiries to our CLT.

Expenses $7,579 · Revenue $9,355
During 2022, while still under School of Living's fiscal sponsorship, Permaculture Living Lands Trust (PLLT) supported or launched these initiatives: 1) hosted a series of listening sessions with permaculture and agroforestry practitioners via zoom meetings and the Permaculture Perspectives podcast series; 2) covered travel costs to meet with prospective conservation landowners which have generated proposed donations of tree crop and forest garden sites in North Carolina and New Jersey; 3) updated the PLLT website (https://www.permaculturelivinglandstrust.com/) and power point presentations; and 4) applied for or sought donations and gifts. PLLT transitioned to their own non-profit organization near the end of 2022, and is very grateful for the ongoing support and leadership School of Living has demonstrated as a model for community land trusts and commons creation. PLLT remains open to conversations about future collaboration.

Expenses $2,100
In 2022, School of Living's Education Committee organized an online presentation called "Cracking the Codes". This is a film discussing and soliciting discussion around causes and consequences of systemic inequity. The committee also gave support for educational programs conducted by The Coop, one of School of Living's fiscally sponsored and on-land projects at StellaLou Farm (a community in School of Living's Community Land Trust).

Expenses $625 · Revenue $170

As filed on the 2022 return.

Listed in Part VII

Karen Stupski

Trustee

Total calculated

$3,800

From this org

$3,800

From related orgs

$0

Other

$0

Hours/week

1
Ann B Wilken

Assistant Treasurer

Total calculated

$1,463

From this org

$1,463

From related orgs

$0

Other

$0

Hours/week

1
Jerome Liss

Treasurer and Trustee

Total calculated

$0

Hours/week

1
Paul LeVasseur

Clerk and Trustee

Total calculated

$0

Hours/week

1
Kara Tennyson

Trustee

Total calculated

$0

Hours/week

1
Matthew Tennyson

Trustee and President

Total calculated

$0

Hours/week

1
Deborah Fisher

Trustee

Total calculated

$0

Hours/week

1
Kaamilah Muhammad

Trustee

Total calculated

$0

Hours/week

1
David Nuttal

Trustee

Total calculated

$0

Hours/week

1
Herbert Goldstein

Assistant Treasurer

Total calculated

$0

Hours/week

1

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type: form_990
Tax year: 2022
Filed: 11 November 2023
IRS schema version: 2022v5.0
Source object: 202333169349300678

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

The source document this was parsed from is served over the API, which is where bulk and document access live.