Common Ground Farm Inc.

“Fiscal agency fees - $1367”

“Advertising and Promotion $680”

“Office Expenses $7885”

“Information Technology $618”

“Interest $217”

“Depreciation $2415”

“Insurance $4921”

“TOOLS & EQUIPMENT $7376”

“Repairs and maintenance $6416”

“UTILITIES $3862”

“PROGRAM SUPPLIES $2573”

“Manure,cover crops,fertilizer $2313”

“SEEDS $1981”

“FUEL EXPENSE $1627”

“SANITATION $1536”

“SUMMER FEEDING $1480”

“Fiscal sponsorship expense $1371”

“FARM SUPPLIES $1050”

“Greeenhouse supplies $989”

“PENALTIES & FINES $731”

“Fundraising supplies $655”

“EVENT FOOD & DRINK $547”

“MISCELLANEOUS $529”

“MARKET SUPPLIES $507”

“Auction items purchased $500”

“TELEPHONE $470”

“Childrens garden purchases $322”

“MEMBERSHIP DUES $262”

“LICENSES & PERMITS $210”

“Vendor fees $-50”

“Automobiles - Beginning $500 Automobiles - Ending $250”

“Furniture and Fixtures - Beginning $504 Furniture and Fixtures - Ending $378”

“Machinery and Equipment - Beginning $2080 Machinery and Equipment - Ending $1460”

“Prepaid Expenses and Deferred Charges - Beginning $0 Prepaid Expenses and Deferred Charges - Ending $275”

“Intangible Assets - Beginning $8338 Intangible Assets - Ending $0”

“PAYROLL TAX LIABILITY - Beginning $704 PAYROLL TAX LIABILITY - Ending $0”

“CREDIT CARD LIABILITY - Beginning $1137 CREDIT CARD LIABILITY - Ending $140”

“The amount of Temporarily Restricted net asset represents two fiscal sponsorships which Common Ground Farm currently reports for. The restricted net assets will be reduced when the sponsorships receive their tax exempt status and funds, which are in assets as separate cash accounts, are disbursed.”

“The prior period adjustment of $8338 represents a 2011 tax return error showing net assets overstated by $8338 and a net "intangible asset" in that amount which should have been depreciable assets. In 2012 the depreciable assets are shown as well as the intangible assets. In 2013 we are properly showing fixed assets and depreciation, no intangible asset and a correction to net assets.”