Civic Intelligence

Community Involved in Sustaining Agriculture Inc.

990 • Fiscal year 2022 • EIN 04-3416862

Jan 01, 2022 to Dec 31, 2022 • Filed on Sep 26, 2023

One Sugarloaf StreetSouth Deerfield, MA 01373

(413) 665-7100

Siviq Scores

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

Liabilities / Assets

54th percentile

0.08x

Higher debt load relative to assets than 54% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

53rd percentile

0.10x

Higher debt load relative to revenue than 53% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

76th percentile

26%

Higher net margin than 76% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

70th percentile

$104,000

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 3.9% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

76th percentile

19%

Faster asset growth than 76% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

80th percentile

45%

Faster revenue growth than 80% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$3,146,065

Up $506,870 (+19%) from 2021

Net Assets

Up

$2,881,482

Up $600,438 (+26%) from 2021

Liabilities

Down

$264,583

Down $93,568 (-26%) from 2021

Revenue

Up

$2,663,824

Up $832,899 (+45%) from 2021

Expenses

Up

$1,970,573

Up $416,726 (+27%) from 2021

Net Income

Up

$693,251

Up $416,173 (+150%) from 2021

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $594,714Liabilities 2010: $322,798Net Assets 2010: $271,9162010Assets 2011: $777,433Liabilities 2011: $302,128Net Assets 2011: $475,3052011Assets 2012: $1,091,519Liabilities 2012: $309,865Net Assets 2012: $781,6542012Assets 2013: $1,408,650Liabilities 2013: $257,584Net Assets 2013: $1,151,0662013Assets 2014: $1,482,713Liabilities 2014: $248,378Net Assets 2014: $1,234,3352014Assets 2015: $1,317,201Liabilities 2015: $44,961Net Assets 2015: $1,272,2402015Assets 2016: $1,525,252Liabilities 2016: $64,329Net Assets 2016: $1,460,9232016Assets 2017: $1,734,559Liabilities 2017: $165,374Net Assets 2017: $1,569,1852017Assets 2018: $1,787,538Liabilities 2018: $119,739Net Assets 2018: $1,667,7992018Assets 2019: $1,767,137Liabilities 2019: $75,332Net Assets 2019: $1,691,8052019Assets 2020: $2,208,702Liabilities 2020: $244,398Net Assets 2020: $1,964,3042020Assets 2021: $2,639,195Liabilities 2021: $358,151Net Assets 2021: $2,281,0442021Assets 2022: $3,146,065Liabilities 2022: $264,583Net Assets 2022: $2,881,4822022Assets 2023: $3,979,859Liabilities 2023: $204,221Net Assets 2023: $3,775,6382023Assets 2024: $3,827,716Liabilities 2024: $227,107Net Assets 2024: $3,600,6092024

Highlighted filing

2022

Assets$3,146,065
Liabilities$264,583
Net Assets$2,881,482

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $743,4012010Expenses 2011: $712,6932011Revenue 2012: $1,175,123Expenses 2012: $868,774Net Income 2012: $306,3492012Revenue 2013: $1,279,127Expenses 2013: $909,715Net Income 2013: $369,4122013Revenue 2014: $1,053,663Expenses 2014: $970,394Net Income 2014: $83,2692014Revenue 2015: $1,028,993Expenses 2015: $991,088Net Income 2015: $37,9052015Revenue 2016: $1,343,635Expenses 2016: $1,154,952Net Income 2016: $188,6832016Revenue 2017: $1,484,258Expenses 2017: $1,375,996Net Income 2017: $108,2622017Revenue 2018: $1,501,006Expenses 2018: $1,393,146Net Income 2018: $107,8602018Revenue 2019: $1,366,053Expenses 2019: $1,374,285Net Income 2019: -$8,2322019Revenue 2020: $1,571,343Expenses 2020: $1,326,353Net Income 2020: $244,9902020Revenue 2021: $1,830,925Expenses 2021: $1,553,847Net Income 2021: $277,0782021Revenue 2022: $2,663,824Expenses 2022: $1,970,573Net Income 2022: $693,2512022Revenue 2023: $3,066,963Expenses 2023: $2,228,219Net Income 2023: $838,7442023Revenue 2024: $2,224,382Expenses 2024: $2,438,897Net Income 2024: -$214,5152024

Highlighted filing

2022

Revenue$2,663,824
Expenses$1,970,573
Net Income$693,251
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Sep 26, 2023
Return Version
2022v5.0
Gross Receipts
$2,663,824
Mission and Program Overview

Mission

We believe that local, prosperous, and diverse farms are essential to the economic health and environmental quality of the region, that an informed and engaged community is essential to the long_term sustainability of our local farms and that all members of the community should have access to locally grown food and farm products. Our mission is to strengthen farms and engage the community to build the local food economy. Our programs are focused on bringing to fruition our mission and vision.

Cisa strengthens farms and engages the community to build the local food economy.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$665,509$1,397,335▲ $731,826
Savings and Temporary Cash Investments$1,041,451$913,746▼ $127,705
Investments Other Securities$459,001$373,082▼ $85,919
Land, Buildings, and Equipment, Net$230,094$250,295▲ $20,201
Cash and Non-Interest-Bearing Accounts$144,242$49,808▼ $94,434
Prepaid Expenses and Deferred Charges$20,098$22,523▲ $2,425
Accounts Receivable$4,694$9,418▲ $4,724
Total Assets$2,639,195$3,146,065▲ $506,870
Other Assets Total$74,106$129,858▲ $55,752
Liabilities
Accounts Payable and Accrued Expenses$266,909$264,583▼ $2,326
Deferred Revenue$91,242--
Total Liabilities$358,151$264,583▼ $93,568
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,769,928$2,031,857▲ $261,929
Net Assets With Donor Restrictions$511,116$849,625▲ $338,509
Total Net Assets Fund Balance$2,281,044$2,881,482▲ $600,438
Total Liabilities and Net Assets / Fund Balance$2,639,195$3,146,065▲ $506,870

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$176,305$258,435$434,740
Land$73,990-$73,990
Other Securities$373,082--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Philip KormanExecutive DiFT$104,000$104,000

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$2,576,761
Program Service Revenue
$75,691
Investment Income
$9,289
Other Revenue
$2,083
All Other Contributions
$1,391,136
Change in Net Assets
$693,251
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,092,655
Other Expenses$877,918
Total Fundraising Expense$128,956
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$677,633$50,997$55,253$783,883
Fees for Services Other$488,507$20,215$14,257$522,979
Other Employee Benefits$118,158$8,892$9,634$136,684
Current Officers, Directors, Trustees, and Key Employees$89,903$6,766$7,331$104,000
Payroll Taxes$58,859$4,430$4,799$68,088
Advertising$49,368$40$71$49,479
Office Expenses$32,844$7,083$4,935$44,862
Depreciation Depletion-$24,356-$24,356
Other Expenses$14,304$198$5,264$19,766
Occupancy$15,119$2,338$1,233$18,690
All Other Expenses$12,950$1,058$558$14,566
Fees for Services Accounting$14,400--$14,400
Travel$8,001$446$940$9,387
Insurance$3,843$594$313$4,750
Fees for Services Legal$1,872$75$53$2,000
Total Functional Expenses$1,714,129$127,488$128,956$1,970,573
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$2,083
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Board MemberSub-awardee ServiceNo$9,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
Yes
Business relationship with family members
No
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The 990 form is forwarded to the finance committee for review prior to submission. Questions and comments are sent to the executive director, who responds and works with our auditor to make any needed adjustemnts. Upon a satisfactory review from the finance committee, the final form 990 is presented to the board for approval and signatures.

Form 990, Page 6, Part VI, Line 12C

The executive director or designee and the executive committee review the conflict of interest forms of all board and staff members annually and tracks status changes to identify possible conflicts that may arise.

Form 990, Page 6, Part VI, Line 15A

Compensation was determined at hire with an offer letter agreed to by the executive director. Raises are determined by the board after an annual review. Cisa performs semi-annual comparison studies to ensure its compensation is in-line with similar organizations. The executive director determines compensation for key employees on an annual basis after an annual performance review. Cisa performs semi-annual comparison studies to ensure its compensation is in-line with similar organizations.

Form 990, Page 6, Part VI, Line 19

The organization's governing documents and conflict of interest policy are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Community Involved in Sustaining
EIN
04-3416862
Phone
4136657100
Address
ONE SUGARLOAF STREET, SOUTH DEERFIELD, MA 01373

Signing Officer

Name
Philip Korman
Title
Executive Director
Phone
4136657100
Signed
2023-09-26

Organization Details

Principal Officer
Philip Korman
Formed
1998
Legal Domicile
Ma
Voting Board Members
15
Independent Board Members
15
Employees
19

Preparer

Firm
Burkhart Pizzanelli Pc
Address
201 PARK AVE SUITE 2, WEST SPRINGFIELD, MA 01089-1597
Preparer
Julie Quink
Phone
4137349040
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

We believe that local, prosperous, and diverse farms are essential to the economic health and environmental quality of the region; that an informed and engaged community is essential to the long-term sustainability of our local farms; and that all members of the community should have access to locally-grown food. Our mission is to strengthen farms and engage the community to build the local food economy. Our programs work to bring that mission to reality.

Form 990, Page 2, Part III, Line 4D

Growing the local food system: cisa researches food system gaps and creates opportunities to build the local food economy. In 2022, we helped farms, restaurants, and retailers think through their public messaging related to prices, inflation, and generating ongoing support for local agriculture.

Form 990, Part IX, Line 11G

Program consultants 91,785 0 0 design/photo consultants 18,400 0 0 administrative consultants 25,059 20,215 14,257 subaward consultants 344,996 0 0 service members 8,267 0 0 total 488,507 20,215 14,257

Financial Statement Notes

Schedule D, Page 3, Part X

Cisa is a not-for-profit corporation organized under massachusetts general laws, chapter 180. The organization is classified as a 501(c)(3) organization under the internal revenue code. As such, cisa is exempt from federal and state corporate income taxes and various federal and state excise and sales taxes. In addition, cisa qualifies for the charitable contribution deduction under section 170(b)(1)(a) and has been classified as an organization that is not a private foundation under section 509(a) (1). The llc is a single-member limited liability company with cisa as its sole member. The llc is a disregarded entity for tax purposes and is included on the annual return of cisa. The organization would recognize interest and penalties associated with any uncertain tax positions as interest and other expense, respectively, if applicable. As of december 31, 2022, the organization has not recorded any amounts related to unrecognized income tax benefits or accrued interest and penalties. Cisa's informational returns are subject to examination by taxing authorities for all years ending on or after december 31, 2019.

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IRS990/Form990PartVIISectionAGrp/TitleTxt3CLERK
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15EXECUTIVE DI
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IRS990/LobbyingActivitiesInd0true
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IRS990/MembersOrStockholdersInd0false
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IRS990/MinutesOfCommitteesInd0true
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IRS990/MissionDesc0WE BELIEVE THAT LOCAL, PROSPEROUS, AND DIVERSE FARMS ARE ESSENTIAL TO THE ECONOMIC HEALTH AND ENVIRONMENTAL QUALITY OF THE REGION; THAT AN INFORMED AND ENGAGED COMMUNITY IS ESSENTIAL TO THE LONG-TERM SUSTAINABILITY OF OUR LOCAL FARMS; AND THAT ALL MEMBERS OF THE COMMUNITY SHOULD HAVE ACCESS TO LOCALLY-GROWN FOOD. OUR MISSION IS TO STRENGTHEN FARMS AND ENGAGE THE COMMUNITY TO BUILD THE LOCAL FOOD ECONOMY. OUR PROGRAMS WORK TO BRING THAT MISSION TO REALITY.
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IRS990/OfficeExpensesGrp/FundraisingAmt04935
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IRS990/OfficeExpensesGrp/TotalAmt044862
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IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt09634
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt08892
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0118158
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0136684
IRS990/OtherExpensesGrp/Desc0SENIOR FARM SHARES
IRS990/OtherExpensesGrp/Desc1GRANT AWARDS
IRS990/OtherExpensesGrp/Desc2CONSUMABLE SUPPLIES
IRS990/OtherExpensesGrp/Desc3PRINTED MATERIALS
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IRS990/OtherExpensesGrp/ProgramServicesAmt160000
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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0677633
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04430
IRS990/PayrollTaxesGrp/ProgramServicesAmt058859
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IRS990/PrincipalOfficerNm0PHILIP KORMAN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0541900
IRS990/ProgramServiceRevenueGrp/BusinessCd1541900
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IRS990/ProgramServiceRevenueGrp/Desc1WORKSHOP/CONSULTING
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt111209
IRS990/ProgSrvcAccomActy2Grp/Desc0CISA PROVIDES FARMERS WITH ESSENTIAL SUPPORT AND TECHNICAL ASSISTANCE ON NEARLY ALL ASPECTS OF RUNNING THEIR BUSINESSES. IN 2022, CISA HAD SPECIFIC FUNDING TO SUPPORT BEGINNING FARMERS, FARMERS WHO SELL DIRECT TO CONSUMERS, AND WHOLESALE FARMERS. WE CONTINUE TO PROVIDE ASSISTANCE CLIMATE CHANGE ADAPTATION AS WELL AS BUSINESS, FINANCIAL, AND MARKET PLANNING AND DECISION MAKING. A TOTAL OF 242 FARMS, BUSINESSES, AND SERVICE PROVIDERS ATTENDED 410 WORKSHOPS AND TECHNICAL ASSISTANCE CONSULTATIONS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0810348
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt023711
IRS990/ProgSrvcAccomActy3Grp/Desc0THROUGH OUR LOCAL FOOD FOR ALL PROGRAM, CISA EXPANDS ACCESS TO LOCAL FOOD FOR LOW-INCOME CONSUMERS. CISA PROVIDED 500 LOW-INCOME SENIORS WITH A SUMMER FARM SHARE AND EDUCATED THEM AND SERVICE PROVIDERS ABOUT THE BENEFITS OF FRESH, LOCAL FOOD. WE WORK WITH MOBILE MARKETS TO SUPPORT THEM IN ACCEPTING EBT/SNAP AND HIP (A STATE-RUN INCENTIVE PROGRAM FOR LOCAL FRUITS AND VEGETABLES) AND IN OUTREACH AND COMMUNICATIONS TO POTENTIAL CUSTOMERS.
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IRS990/ProgSrvcAccomActy3Grp/RevenueAmt04795
IRS990/ProgSrvcAccomActyOtherGrp/Desc0GROWING THE LOCAL FOOD SYSTEM: CISA RESEARCHES FOOD SYSTEM GAPS AND CREATES OPPORTUNITIES TO BUILD THE LOCAL FOOD ECONOMY. IN 2022, WE HELPED FARMS, RESTAURANTS, AND RETAILERS THINK THROUGH THEIR PUBLIC MESSAGING RELATED TO PRICES, INFLATION, AND GENERATING ONGOING SUPPORT FOR LOCAL AGRICULTURE.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0MISCELLANEOUS INCOME 3,998 PAYROLL PROTECTION PROGRAM 140,000
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.83$0.23$3.60$2.22$2.44$0.21
2023Detailed filing. Detailed filing data is available for this year.$3.98$0.20$3.78$3.07$2.23$0.84
2022Detailed filing. Detailed filing data is available for this year.$3.15$0.26$2.88$2.66$1.97$0.69
2021Detailed filing. Detailed filing data is available for this year.$2.64$0.36$2.28$1.83$1.55$0.28
2020Detailed filing. Detailed filing data is available for this year.$2.21$0.24$1.96$1.57$1.33$0.24
2019Detailed filing. Detailed filing data is available for this year.$1.77$0.08$1.69$1.37$1.37$0.01
2018Detailed filing. Detailed filing data is available for this year.$1.79$0.12$1.67$1.50$1.39$0.11
2017Detailed filing. Detailed filing data is available for this year.$1.73$0.17$1.57$1.48$1.38$0.11
2016Detailed filing. Detailed filing data is available for this year.$1.53$0.06$1.46$1.34$1.15$0.19
2015Detailed filing. Detailed filing data is available for this year.$1.32$0.04$1.27$1.03$0.99$0.04
2014Detailed filing. Detailed filing data is available for this year.$1.48$0.25$1.23$1.05$0.97$0.08
2013Detailed filing. Detailed filing data is available for this year.$1.41$0.26$1.15$1.28$0.91$0.37
2012Summary only. Only limited summary data is available for this year.$1.09$0.31$0.78$1.18$0.87$0.31
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.78$0.30$0.48$0.71
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.59$0.32$0.27$0.74