Civic Intelligence

Common Ground Farm Inc.

990 • Fiscal year 2017 • EIN 01-0574675

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 16, 2018

PO Box 148Beacon, NY 12508

(845) 231-4424

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

85th percentile

0.14x

Higher debt load relative to assets than 85% of similar nonprofits.

2017 filings • NTEE K • <$500k nonprofits • Source year 2017

Liabilities / Revenue

79th percentile

0.04x

Higher debt load relative to revenue than 79% of similar nonprofits.

2017 filings • NTEE K • <$500k nonprofits • Source year 2017

Net Margin

22nd percentile

-7.8%

Higher net margin than 22% of similar nonprofits.

2017 filings • NTEE K • <$500k nonprofits • Source year 2017

Top Officer Pay

71st percentile

$0

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2017 filings • NTEE K • <$500k nonprofits • Source year 2017

Asset Growth

14th percentile

-25%

Faster asset growth than 14% of similar nonprofits.

2017 filings • NTEE K • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

65th percentile

14%

Faster revenue growth than 65% of similar nonprofits.

2017 filings • NTEE K • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$80,658

Down $26,268 (-25%) from 2016

Net Assets

Down

$69,576

Down $25,864 (-27%) from 2016

Liabilities

Down

$11,082

Down $404 (-3.5%) from 2016

Revenue

Up

$291,408

Up $36,366 (+14%) from 2016

Expenses

Up

$314,080

Up $48,598 (+18%) from 2016

Net Income

Down

-$22,672

Down $12,232 (-117%) from 2016

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$300K$200K$100K$0Assets 2011: $66,242Liabilities 2011: $8,476Net Assets 2011: $57,7662011Assets 2012: $55,247Liabilities 2012: $1,841Net Assets 2012: $53,4062012Assets 2013: $84,385Liabilities 2013: $140Net Assets 2013: $84,2452013Assets 2014: $83,068Liabilities 2014: $0Net Assets 2014: $83,0682014Assets 2015: $105,880Liabilities 2015: $0Net Assets 2015: $105,8802015Assets 2016: $106,926Liabilities 2016: $11,486Net Assets 2016: $95,4402016Assets 2017: $80,658Liabilities 2017: $11,082Net Assets 2017: $69,5762017Assets 2018: $215,348Liabilities 2018: $8,179Net Assets 2018: $207,1692018Assets 2019: $226,734Liabilities 2019: $40,691Net Assets 2019: $186,0432019Assets 2020: $281,643Liabilities 2020: $117,264Net Assets 2020: $164,3792020Assets 2021: $214,026Liabilities 2021: $27,137Net Assets 2021: $186,8892021Assets 2022: $148,444Liabilities 2022: $42,719Net Assets 2022: $105,7252022Assets 2023: $225,908Liabilities 2023: $100,233Net Assets 2023: $125,6752023Assets 2024: $94,521Liabilities 2024: $66,915Net Assets 2024: $27,6062024

Highlighted filing

2017

Assets$80,658
Liabilities$11,082
Net Assets$69,576

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KRevenue 2011: $122,089Expenses 2011: $115,994Net Income 2011: $6,0952011Revenue 2012: $172,700Expenses 2012: $177,060Net Income 2012: -$4,3602012Revenue 2013: $181,458Expenses 2013: $142,281Net Income 2013: $39,1772013Revenue 2014: $190,662Expenses 2014: $191,839Net Income 2014: -$1,1772014Revenue 2015: $211,097Expenses 2015: $188,285Net Income 2015: $22,8122015Revenue 2016: $255,042Expenses 2016: $265,482Net Income 2016: -$10,4402016Revenue 2017: $291,408Expenses 2017: $314,080Net Income 2017: -$22,6722017Revenue 2018: $496,468Expenses 2018: $358,875Net Income 2018: $137,5932018Revenue 2019: $367,734Expenses 2019: $388,860Net Income 2019: -$21,1262019Revenue 2020: $421,764Expenses 2020: $443,428Net Income 2020: -$21,6642020Revenue 2021: $737,294Expenses 2021: $719,603Net Income 2021: $17,6912021Revenue 2022: $511,175Expenses 2022: $592,339Net Income 2022: -$81,1642022Revenue 2023: $669,245Expenses 2023: $649,295Net Income 2023: $19,9502023Revenue 2024: $640,526Expenses 2024: $714,003Net Income 2024: -$73,4772024

Highlighted filing

2017

Revenue$291,408
Expenses$314,080
Net Income-$22,672
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 16, 2018
Return Version
2017v2.2
Gross Receipts
$312,405
Mission and Program Overview

Mission

To serve our community as a model for food justice and education for people of all ages and incomes

Promoting organic farming in the hudson valley ny

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$60,550$33,761▼ $26,789
Land, Buildings, and Equipment, Net$29,360$24,006▼ $5,354
Savings and Temporary Cash Investments$17,016$22,891▲ $5,875
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$106,926$80,658▼ $26,268
Other Assets Total-$0-
Liabilities
Other Liabilities$11,486$11,082▼ $404
Total Liabilities$11,486$11,082▼ $404
Net Assets / Fund Balance
Unrestricted Net Assets$95,440$69,576▼ $25,864
Total Net Assets Fund Balance$95,440$69,576▼ $25,864
Total Liabilities and Net Assets / Fund Balance$106,926$80,658▼ $26,268

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$11,565$17,233$28,798
Leasehold Improvements$6,851$14,443$21,294
Other Land Buildings$5,590$7,042$12,632
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$75,933
Program Service Revenue
$200,061
Investment Income
$324
Other Revenue
$15,090
All Other Contributions
$75,933
Change in Net Assets
$-22,672
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$213,604
Other Expenses$100,476
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$171,039$23,446-$194,485
Payroll Taxes$16,825$2,294-$19,119
Fees for Services Other$13,140$3,077-$16,217
Occupancy-$12,348-$12,348
Insurance$7,534$1,205-$8,739
Depreciation Depletion$5,354--$5,354
Office Expenses-$3,278-$3,278
Information Technology-$2,458-$2,458
Fees for Services Accounting-$1,625-$1,625
Other Expenses$4,882$611-$611
Interest$565--$565
Advertising$543--$543
All Other Expenses-$349-$349
Total Functional Expenses$262,982$51,098$0$314,080
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$36,087
Fundraising Direct Expenses$20,997
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraisers$36,087$36,087$20,997$15,090
Total Events$36,087$36,087$20,997$15,090
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Farm Credit$10,136
Credit Card Liability$946
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

AT THE BOARDS DISCRETION

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Common Ground Farm Inc
EIN
01-0574675
Phone
8452314424
Address
PO BOX 148, BEACON, NY 12508

Signing Officer

Name
Paul Ellis
Title
Treasurer
Signed
2018-11-16
Discuss with paid preparer
Yes

Organization Details

Formed
2001
Legal Domicile
Ny
Voting Board Members
9
Independent Board Members
0
Employees
23

Preparer

Firm
Todd W Gocha CPA Pc
Address
1080 MAIN ST, FISHKILL, NY 12524
Preparer
Todd W Gocha CPA
Phone
8458962500
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Decreases

= -$3192

Temporarily Restricted Asset

The amount of Temporarily Restricted net asset represents a fiscal sponsorship which Common Ground Farm currently reported for. The restricted net assets are reduced when the sponsorships receive their tax exempt status and funds. These funds are in assets as separate cash accounts until disbursed.

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IRS990/PayrollTaxesGrp/TotalAmt019119
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0111000
IRS990/ProgramServiceRevenueGrp/Desc0Farming & Educational
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0200061
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0200061
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt070498
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0280
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt091161
IRS990/PYOtherRevenueAmt08412
IRS990/PYProgramServiceRevenueAmt0175852
IRS990/PYRevenuesLessExpensesAmt0-10440
IRS990/PYSalariesCompEmpBnftPaidAmt0174321
IRS990/PYTotalExpensesAmt0265482
IRS990/PYTotalRevenueAmt0255042
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-22672
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0200061
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt017016
IRS990/SavingsAndTempCashInvstGrp/EOYAmt022891
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt075933
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt070498
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt072751
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt076882
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt080608
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0376672
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0324
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0280
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0254
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt051
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt068
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0977
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0200061
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0175852
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0149663
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0111776
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt099415
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0736767
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0324
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0280
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0254
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt051
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt068
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0977
IRS990ScheduleA/InvestmentIncomeCYPct00.00090
IRS990ScheduleA/InvestmentIncomePYPct00.00080
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt01953
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt01367
IRS990ScheduleA/OtherIncome509Grp/TotalAmt03320
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99620
IRS990ScheduleA/PublicSupportPY509Pct00.99590
IRS990ScheduleA/PublicSupportTotal509Amt01113439
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0275994
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0246350
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0222414
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0188658
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0180023
IRS990ScheduleA/Total509Grp/TotalAmt01113439
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0276318
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0246630
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0222668
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0190662
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0181458
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01117736
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt011565
IRS990ScheduleD/EquipmentGrp/DepreciationAmt017233
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt028798
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt06851
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt014443
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt021294
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt05590
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt07042
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt012632
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0946
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt110136
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CREDIT CARD LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1FARM CREDIT
IRS990ScheduleD/TotalBookValueLandBuildingsAmt024006
IRS990ScheduleD/TotalLiabilityAmt011082
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt020997
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FUNDRAISERS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt036087
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt036087
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt036087
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt036087
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt015090
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt020997
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt020997
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AT THE BOARDS DISCRETION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2= -$3192
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The amount of Temporarily Restricted net asset represents a fiscal sponsorship which Common Ground Farm currently reported for. The restricted net assets are reduced when the sponsorships receive their tax exempt status and funds. These funds are in assets as separate cash accounts until disbursed.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Changes In Net Assets Or Fund Balances - Other Decreases
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3TEMPORARILY RESTRICTED ASSET
IRS990/SchoolOperatingInd0false

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.95$0.67$0.28$6.41$7.14$0.73
2023Detailed filing. Detailed filing data is available for this year.$2.26$1.00$1.26$6.69$6.49$0.20
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.48$0.43$1.06$5.11$5.92$0.81
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.14$0.27$1.87$7.37$7.20$0.18
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.82$1.17$1.64$4.22$4.43$0.22
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.27$0.41$1.86$3.68$3.89$0.21
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.15$0.08$2.07$4.96$3.59$1.38
2017Detailed filing. Detailed filing data is available for this year.$0.81$0.11$0.70$2.91$3.14$0.23
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.07$0.11$0.95$2.55$2.65$0.10
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.06$0.00$1.06$2.11$1.88$0.23
2014Detailed filing. Detailed filing data is available for this year.$0.83$0.00$0.83$1.91$1.92$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.84$0.00$0.84$1.81$1.42$0.39
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.55$0.02$0.53$1.73$1.77$0.04
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.66$0.08$0.58$1.22$1.16$0.06