Totals
- Total revenue
- $573,738
- Total expenses
- $577,380
- Contributions and grants received
- $441,723
- Grants paid
- $0
- Program service revenue
- $130,861
- Investment income
- $0
- Other revenue
- $1,154
- Total assets, end of year
- $283,461
- Total liabilities, end of year
- $2,471
- Net assets or fund balances, end of year
- $280,990
- Program services expenses (Part IX)
- $372,814
- Management and general expenses
- $181,535
- Fundraising expenses
- $23,031
- Program service expenses (Part III)
- $372,814
Program services were 64.6% 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
$51,277
-
1c · Fundraising events
$0
-
1d · Related organizations
$0
-
1e · Government grants (contributions)
$383,862
-
1f · All other contributions, gifts and grants
$6,584
-
1g · Noncash contributions included above
$1,584
-
2a · Program service revenue: Curriculum and Resource Development
total $130,861 · related or exempt $130,861 · unrelated business $0 · excluded $0
-
2f · All other program service revenue
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
6c · Rental income or loss
real property $0 · personal property $0
-
7c · Gain or loss
securities $0 · other assets $0
-
8a · Fundraising events: contributions included on line 1c
$0
-
11d · All other revenue
total $1,154 · related or exempt $1,154 · unrelated business $0 · excluded $0
-
11e · Other revenue, total
$1,154
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
-
5 · Compensation of officers, directors and key employees
total $70,413 · program services $28,165 · management and general $28,165 · fundraising $14,083
-
6 · Compensation of disqualified persons
total $0 · program services $0 · management and general $0 · fundraising $0
-
7 · Other salaries and wages
total $268,140 · program services $215,882 · management and general $52,226 · fundraising $32
-
8 · Pension plan contributions
total $7,789 · program services $0 · management and general $7,789 · fundraising $0
-
9 · Other employee benefits
total $20,717 · program services $1,292 · management and general $19,425 · fundraising $0
-
10 · Payroll taxes
total $27,160 · program services $19,870 · management and general $6,065 · fundraising $1,225
-
11a · Fees: management
total $0 · program services $0 · management and general $0 · fundraising $0
-
11b · Fees: legal
total $0 · program services $0 · management and general $0 · fundraising $0
-
11c · Fees: accounting
total $27,128 · program services $0 · management and general $27,128 · 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 $2,935 · program services $0 · management and general $2,935 · fundraising $0
-
12 · Advertising and promotion
total $188 · program services $158 · management and general $30 · fundraising $0
-
13 · Office expenses
total $4,613 · program services $272 · management and general $4,306 · fundraising $35
-
14 · Information technology
total $22,573 · program services $8,535 · management and general $9,784 · fundraising $4,254
-
15 · Royalties
total $0 · program services $0 · management and general $0 · fundraising $0
-
16 · Occupancy
total $3,000 · program services $0 · management and general $3,000 · fundraising $0
-
17 · Travel
total $8,111 · program services $4,553 · management and general $1,388 · fundraising $2,170
-
18 · Travel or entertainment for public officials
total $0 · program services $0 · management and general $0 · fundraising $0
-
19 · Conferences, conventions and meetings
total $0 · program services $0 · 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 $16,600 · program services $0 · management and general $16,600 · fundraising $0
-
23 · Insurance
total $0 · program services $0 · management and general $0 · fundraising $0
-
24a · Other expenses: Direct program expenses
total $92,332 · program services $90,537 · management and general $718 · fundraising $1,077
-
24b · Other expenses: Bank and Business Fees
total $1,670 · program services $1,577 · management and general $93 · fundraising $0
-
24c · Other expenses: Other Business expenses and bad debt
total $3,663 · program services $1,973 · management and general $1,690 · fundraising $0
-
24d · Other expenses: Staff training and development
total $348 · program services $0 · management and general $193 · fundraising $155
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $63,642 · end of year $159,288
-
2 · Savings and temporary cash investments
beginning of year $0 · end of year $0
-
3 · Pledges and grants receivable
beginning of year $0 · end of year $0
-
4 · Accounts receivable
beginning of year $164,422 · end of year $83,595
-
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 $0 · end of year $0
-
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 $461
-
10a · Land, buildings and equipment: cost or other basis
$0
-
10b · Land, buildings and equipment: accumulated depreciation
$42,883
-
10c · Land, buildings and equipment, net
beginning of year -$26,283 · end of year -$42,883
-
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 $86,136 · end of year $83,000
-
17 · Accounts payable and accrued expenses
beginning of year $1,423 · 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 $1,862 · end of year $2,471
-
29 · Capital stock, trust principal or current funds
beginning of year $250,835 · end of year $284,631
-
30 · Paid-in or capital surplus, or land, building or equipment fund
beginning of year $0 · end of year $0
-
31 · Retained earnings, endowment or other funds
beginning of year $33,797 · end of year -$3,641
Mission and programs · 2023
Mission
Farm Commons' mission is to provide the legal resources that sustainable farmers need to become the stable, resilient foundation of a community-based food system. Farm Commons empowers agricultural communities (including farmers, ranchers, and agriculture support persons) to identify and resolve legal vulnerabilities within an ecosystem of support. An ecosystem of support includes accountants, attorneys, and insurance agents who assist agricultural business owners in resolving risk. To carry out our mission, we create educational resources including online workshops. We also develop the leadership of agricultural community members (farmers and their supporters) to support legal resiliency, locally.
Activities or mission (Part I)
Farm Commons' mission is to provide the legal resources sustainable farmers need to be the stable, resilient foundation of a community-based food system. Farm Commons empowers agricultural communities to resolve their own legal vulnerabilities, within an ecosystem of support.
-
Farmer Education: In 2023 we hosted about 60 farmers through our Discovering Resilience workshop, which saw 90% of attendees adopt at least one of the 10 best practices of legal resilience within 3 months of the workshop. In addition, 80% of attendees are still working towards implementing 4 or more best practices 3 months after the workshop. We launched 5 new Advanced Farm Law workshops. We wrote and distributed 10 additional guides including in-depth material on farm leasing, sales, risk management, and value-added products for farm businesses. We delivered 27 webinars to farmers nationwide on essential farm law subjects. We brought 12 Fellows through our advanced training and communications programs. We supported the leadership of 4 farmers in hosting Resilience Circles in their own communities. In addition, we addressed dozens of individual questions and re-developed our online Q&A platform, creating a community-wide discussion on farm law issues that affect farmers the most including forming LLCs, writing leases, and managing employment law obligations.
Expenses $318,800 · Revenue $476,304
-
Non-Farmer Education: In 2023, Farm Commons developed its service to Extension Educators, nonprofit employees, and farm support persons nationwide to help farmers recognize and address legal vulnerabilities before a problem occurs. We supported 35 organizations with customized access to our resources and individualized webinars to their agricultural communities. We delivered our comprehensive online workshop, Guiding Resilience, to 19 professionals nationwide. Our data show that for every one non-farming agriculture professional we reach, that person provides our information to 22 more farmers in their local community, significantly magnifying our ability to achieve our mission. Considering the incredible impact and further potential of these partners to help us reach each farmer in America, we designed a new Legal Ecosystem Fellowship program that trains these partners to be able to lead farm law workshops in their own communities. 8 professionals went through the LEF program and successfully delivered farm law presentations in their communities.
Expenses $54,014 · Revenue $91,804
-
Research: Farm Commons provides essential services in doing complex legal research and in studying the impact and ramifications of legal realities on diverse farm communities. In 2023, we retooled the program to also provide legal services to select individuals, as serves our research mission. No revenue or expenses were incurred by the end of the fiscal year.
As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
Rachel Armstrong
Ex officio and Non-Voting Director
- Total calculated
- $74,906
- From this org
- $70,412
- From related orgs
- $0
- Other
- $4,494
- Hours/week
- 40
-
Aaron Sandvig
Director
- Total calculated
- $0
- Hours/week
- 1
-
Andrew Larson
Director
- Total calculated
- $0
- Hours/week
- 1
-
Tom Buller
Secretary
- Total calculated
- $0
- Hours/week
- 1
-
Joy Kirkpatrick
Treasurer
- Total calculated
- $0
- Hours/week
- 1
-
Kate Graham
President
- Total calculated
- $0
- Hours/week
- 1
-
Beth Dooley
Director
- 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
- 2023
- Filed
- 10 July 2024
- IRS schema version
- 2023v5.0
- Source object
- 202443069349302014
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