Form 990 for tax year 2023

Totals

Total revenue

$897,336

Total expenses

$795,204

Contributions and grants received

$889,153

Grants paid

$0

Program service revenue

$7,600

Investment income

$583

Other revenue

$0

Total assets, end of year

$712,003

Total liabilities, end of year

$63,824

Net assets or fund balances, end of year

$648,179

Program services expenses (Part IX)

$466,582

Management and general expenses

$197,132

Fundraising expenses

$131,490

Program service expenses (Part III)

$466,582

Program services were 58.7% 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.

Mission and programs · 2023

• For much of 2023, FLAG's work was focused on outreach, education, and technical assistance to farmers, ranchers, and the staffs of other cooperators, partners, and technical assistance providers on the Discrimination Financial Assistance Program (DFAP). DFAP was created by the federal Inflation Reduction Act to provide financial assistance for farmers, ranchers, and forest landowners who experienced discrimination by USDA in USDA's farm lending programs prior to 2021. USDA asked FLAG to become one of seven non-governmental Cooperators to help make DFAP a successful program. FLAG published a Brief Farmers' Guide to USDA Discrimination Financial Assistance Program on the day DFAP was announced (July 7, 2023) and later published a comprehensive Farmers' Guide to DFAP providing more in-depth information for producers and cooperators/partners/technical assistance providers. FLAG has since published two subsequent editions of each guide (the brief/summary version and the comprehensive version) to reflect extended deadlines and to clarify information as the program has been implemented. The brief guide was also published in Spanish. In 2023, FLAG's DFAP guides were accessed approximately 4,410 times.FLAG presented on DFAP, the DFAP application, FLAG's Farmers' Guides to DFAP, and general DFAP matters in 73 webinars and once at an in-person gathering. FLAG conducted these trainings with a variety of partners, many of whom are DFAP USDA Cooperators, including Rural Coalition, Intertribal Agriculture Council, National Young Farmers Coalition, and the Farmer Veteran Coalition. In total, at least 2,582 individuals attended the trainings.FLAG also continued to operate its free farmer legal assistance hotline. FLAG attorneys answered calls on a broad range of issues including bankruptcy; discrimination; environmental issues; estate planning; farm business issues; contracts; crop liens; disaster assistance; DFAP; discrimination; Farm Service Agency and private credit matters; farmer-lender mediation; federal support and relief programs, rules, and regulations; appeals of adverse federal agency decisions; landlord/tenant disputes; nuisance issues; organic farming; property rights, including easements and eminent domain issues; wind energy; and other issues.In addition to the organization's work on DFAP, FLAG's attorneys conducted nine interactive webinars, one in-person training, and appeared on Minnesota farm radio on topics including copyright law for cottage food producers; disaster assistance; carbon sequestration contracts; civil rights; Emergency Relief Program Phase 2; Inflation Reduction Act provisions affecting farmers; farm business structures and liability insurance; and other issues. More than 400 individuals attended these trainings (the reach of the radio appearance is unknown).FLAG also engaged in many other activities. For example, FLAG published four farmers' guides during this period, including the Farmers' Guide to Carbon Market Contracts in Minnesota; Farmers' Guide to Changes in Taxation of Inflation Reduction (IRA) Loan Payments; Farmers Guide to the Emergency Relief Program Phase 2; and, Farmers' Guide to ERP Phase 2, Extended Deadline Edition. All of FLAG's farmers' guides are available on FLAG's website and are available free of charge.In 2023, FLAG's website received 22,395 unique visits (the count increases to 57,392 if repeat visits are included).

  Expenses $466,582 · Revenue $7,600

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

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

2023

Filed

13 November 2024

IRS schema version

2023v5.1

Source object

202413189349305966

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