Civic Intelligence

The Daniels Farmstead Foundation Inc

990 • Fiscal year 2016 • EIN 20-1268475

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 06, 2017

286 Mendon StreetBlackstone, MA 01504

(800) 258-9182

Siviq Scores

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

Liabilities / Assets

50th percentile

0.04x

Higher debt load relative to assets than 50% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

89th percentile

0.96x

Higher debt load relative to revenue than 89% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

64th percentile

8.8%

Higher net margin than 64% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

45th percentile

0.3%

Faster asset growth than 45% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

2nd percentile

-73%

Faster revenue growth than 2% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Up

$658,128

Up $2,278 (+0.3%) from 2015

Net Assets

Up

$633,128

Up $2,278 (+0.4%) from 2015

Liabilities

Flat

$25,000

Flat from 2015

Revenue

Down

$25,910

Down $68,776 (-73%) from 2015

Expenses

Down

$23,632

Down $1,494 (-5.9%) from 2015

Net Income

Down

$2,278

Down $67,282 (-97%) from 2015

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $566,862Liabilities 2011: $0Net Assets 2011: $566,8622011Assets 2012: $568,035Liabilities 2012: $1,386Net Assets 2012: $566,6492012Assets 2013: $561,745Liabilities 2013: $0Net Assets 2013: $561,7452013Assets 2014: $561,290Liabilities 2014: $0Net Assets 2014: $561,2902014Assets 2015: $655,850Liabilities 2015: $25,000Net Assets 2015: $630,8502015Assets 2016: $658,128Liabilities 2016: $25,000Net Assets 2016: $633,1282016Assets 2017: $651,427Liabilities 2017: $26,388Net Assets 2017: $625,0392017Assets 2018: $668,047Liabilities 2018: $26,388Net Assets 2018: $641,6592018Assets 2019: $666,764Liabilities 2019: $26,104Net Assets 2019: $640,6602019Assets 2020: $663,278Liabilities 2020: $25,000Net Assets 2020: $638,2782020Assets 2021: $656,331Liabilities 2021: $25,000Net Assets 2021: $631,3312021Assets 2022: $737,198Liabilities 2022: $25,000Net Assets 2022: $712,1982022Assets 2023: $784,011Liabilities 2023: $25,000Net Assets 2023: $759,0112023Assets 2024: $801,694Liabilities 2024: $26,300Net Assets 2024: $775,3942024

Highlighted filing

2016

Assets$658,128
Liabilities$25,000
Net Assets$633,128

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2011: $88,402Expenses 2011: $32,771Net Income 2011: $55,6312011Expenses 2012: $25,8992012Revenue 2013: $23,467Expenses 2013: $28,371Net Income 2013: -$4,9042013Revenue 2014: $25,107Expenses 2014: $25,562Net Income 2014: -$4552014Revenue 2015: $94,686Expenses 2015: $25,126Net Income 2015: $69,5602015Revenue 2016: $25,910Expenses 2016: $23,632Net Income 2016: $2,2782016Revenue 2017: $19,890Expenses 2017: $27,979Net Income 2017: -$8,0892017Revenue 2018: $48,282Expenses 2018: $31,662Net Income 2018: $16,6202018Revenue 2019: $25,035Expenses 2019: $26,034Net Income 2019: -$9992019Revenue 2020: $22,589Expenses 2020: $24,972Net Income 2020: -$2,3832020Revenue 2021: $26,664Expenses 2021: $33,612Net Income 2021: -$6,9482021Revenue 2022: $119,174Expenses 2022: $38,307Net Income 2022: $80,8672022Revenue 2023: $96,906Expenses 2023: $50,093Net Income 2023: $46,8132023Revenue 2024: $55,171Expenses 2024: $38,788Net Income 2024: $16,3832024

Highlighted filing

2016

Revenue$25,910
Expenses$23,632
Net Income$2,278
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 6, 2017
Return Version
2016v3.0
Gross Receipts
$27,850
Mission and Program Overview

Mission

To preserve the existing farm structures and land in order to carry on the history of the farmstead through recreation and education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$631,047$623,645▼ $7,402
Cash and Non-Interest-Bearing Accounts$24,803$31,603▲ $6,800
Loans From Officers Directors$25,000$25,000→ $0
Accounts Receivable-$2,880-
Total Assets$655,850$658,128▲ $2,278
Liabilities
Total Liabilities$25,000$25,000→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$630,850$633,128▲ $2,278
Total Net Assets Fund Balance$630,850$633,128▲ $2,278
Total Liabilities and Net Assets / Fund Balance$655,850$658,128▲ $2,278

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$275,322$144,146$419,468
Land$269,642-$269,642
Buildings$78,681$26,612$64,292
Compensation and Service Providers

Board Members and Trustees

NameTitle
Paulette BoykoPresident
Barnes RiznikDirector
Jane HennedyDirector
Joseph PedorellaDirector
Mark ReilDirector
Robert BrewerDirector
Robert St JohnDirector
Scott KeeferDirector
Cindy LavoieClerk
Justine BrewerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,927
Program Service Revenue
$0
Investment Income
$15
Other Revenue
$21,968
All Other Contributions
$3,357
Change in Net Assets
$2,278
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$23,632
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$9,278--$9,278
Insurance$7,712--$7,712
Other Expenses$2,825--$2,825
Occupancy$2,317--$2,317
Fees for Services Legal$1,300--$1,300
Fees for Services Accounting$200--$200
Total Functional Expenses$23,632$0$0$23,632
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$12,124
Fundraising Direct Expenses$915
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Justine Brewer Cindy Lavoie RoberThey Are Board Members and Justine Is the Treasurer.THE ORGANIZATION SOLD $2,880 WORTH OF HAY TO SOUTHWICK ANIMAL FARM.No$2,880

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$25,000$25,000→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 2

Justine brewer, treasuer, is the mother of board members cindy lavoie and robert brewer. They are also all co-owners of southwick animal farm, inc., which purchased hay from daniels farmstead during the year.

Form 990, Part VI, Section B, line 11B

The 990 is provided to the board of directors and reviewed upon receipt. The board of directors approves the 990 and authorizes the 990 to be electronically filed at that time.

Form 990, Part VI, Section B, line 12C

An annual review is performed by the board of directors

Form 990, Part VI, Section C, line 18

Documents are kept by the treasurer of the board and are available upon request.

Form 990, Part VI, Section C, line 19

All governing documents and conflict of interest policies are available upon request from the board of directors. Financial statements are not required to be filed as the income thresholds are not met.

Filing and Contact Details

Filer

Filer Name
The Daniels Farmstead Foundation Inc
EIN
20-1268475
Phone
8002589182
Address
286 MENDON STREET, BLACKSTONE, MA 01504

Signing Officer

Name
Justine Brewer
Title
Treasurer
Phone
8002589182
Signed
2017-11-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Justine Brewer
Formed
2003
Legal Domicile
Ma
Voting Board Members
10
Independent Board Members
7
Employees
0
Volunteers
21

Preparer

Firm
O'CONNOR MALONEY & CO CPA'S
Address
446 MAIN STREET, WORCESTER, MA 01608-2370
Preparer
Steven a Thebodo
Phone
5087576391
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IRS990ScheduleA/InvestmentIncomeCYPct00.18020
IRS990ScheduleA/InvestmentIncomePYPct00.11940
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.81980
IRS990ScheduleA/PublicSupportPY509Pct00.76760
IRS990ScheduleA/PublicSupportTotal509Amt0146939
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt020635
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt083828
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt016578
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt012319
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt013579
IRS990ScheduleA/Total509Grp/TotalAmt0146939
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt027850
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt090341
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt022601
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt018844
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt019595
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0179231
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt078681
IRS990ScheduleD/BuildingsGrp/DepreciationAmt026612
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt041001
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt064292
IRS990ScheduleD/LandGrp/BookValueAmt0269642
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0269642
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0275322
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0144146
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0419468
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0623645
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0JUSTINE BREWER CINDY LAVOIE ROBER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0THEY ARE BOARD MEMBERS AND JUSTINE IS THE TREASURER.
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt02880
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0THE ORGANIZATION SOLD $2,880 WORTH OF HAY TO SOUTHWICK ANIMAL FARM.
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt025000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt12880
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd01
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd11
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BusinessName/BusinessNameLine1Txt0JUSTINE BREWER CINDY LAVOIE ROBERT BREWER OWNERS SOUTHWICK ANIMAL FARM
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd10
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0CASH SUPPORT
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt1RECEIVABLE DUE FROM SOUTHWICK ANIMAL FARM, INC. FOR SALE OF HAY.
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt025000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt12880
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0JUSTINE BREWER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0TREASURER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt1THEY ARE BOARD MEMBERS AND JUSTINE IS THE TREASURER.
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd01
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd10
IRS990ScheduleL/TotalBalanceDueAmt027880
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0JUSTINE BREWER, TREASUER, IS THE MOTHER OF BOARD MEMBERS CINDY LAVOIE AND ROBERT BREWER. THEY ARE ALSO ALL CO-OWNERS OF SOUTHWICK ANIMAL FARM, INC., WHICH PURCHASED HAY FROM DANIELS FARMSTEAD DURING THE YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 990 IS PROVIDED TO THE BOARD OF DIRECTORS AND REVIEWED UPON RECEIPT. THE BOARD OF DIRECTORS APPROVES THE 990 AND AUTHORIZES THE 990 TO BE ELECTRONICALLY FILED AT THAT TIME.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AN ANNUAL REVIEW IS PERFORMED BY THE BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS ARE KEPT BY THE TREASURER OF THE BOARD AND ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICIES ARE AVAILABLE UPON REQUEST FROM THE BOARD OF DIRECTORS. FINANCIAL STATEMENTS ARE NOT REQUIRED TO BE FILED AS THE INCOME THRESHOLDS ARE NOT MET.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0655850
IRS990/TotalAssetsEOYAmt0658128
IRS990/TotalAssetsGrp/BOYAmt0655850
IRS990/TotalAssetsGrp/EOYAmt0658128
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt03927
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt023632
IRS990/TotalFunctionalExpensesGrp/TotalAmt023632
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt025000
IRS990/TotalLiabilitiesEOYAmt025000
IRS990/TotalLiabilitiesGrp/BOYAmt025000
IRS990/TotalLiabilitiesGrp/EOYAmt025000
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0630850
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0633128
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt023632
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt011224
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt010759
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt025910
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt021
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0655850
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0658128
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0630850
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0633128
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02 SOUTHWICK ST
IRS990/USAddress/CityNm0MENDON
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd001756
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0DANIELSFARMSTEAD.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JUSTINE BREWER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08002589182
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0The Daniels Farmstead Foundation Inc
ReturnHeader/Filer/BusinessNameControlTxt0DANI
ReturnHeader/Filer/EIN0201268475
ReturnHeader/Filer/PhoneNum08002589182

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$8.02$0.26$7.75$0.55$0.39$0.16
2023Detailed filing. Detailed filing data is available for this year.$7.84$0.25$7.59$0.97$0.50$0.47
2022Detailed filing. Detailed filing data is available for this year.$7.37$0.25$7.12$1.19$0.38$0.81
2021Detailed filing. Detailed filing data is available for this year.$6.56$0.25$6.31$0.27$0.34$0.07
2020Detailed filing. Detailed filing data is available for this year.$6.63$0.25$6.38$0.23$0.25$0.02
2019Detailed filing. Detailed filing data is available for this year.$6.67$0.26$6.41$0.25$0.26$0.01
2018Detailed filing. Detailed filing data is available for this year.$6.68$0.26$6.42$0.48$0.32$0.17
2017Detailed filing. Detailed filing data is available for this year.$6.51$0.26$6.25$0.20$0.28$0.08
2016Detailed filing. Detailed filing data is available for this year.$6.58$0.25$6.33$0.26$0.24$0.02
2015Detailed filing. Detailed filing data is available for this year.$6.56$0.25$6.31$0.95$0.25$0.70
2014Detailed filing. Detailed filing data is available for this year.$5.61$0.00$5.61$0.25$0.26$0.00
2013Detailed filing. Detailed filing data is available for this year.$5.62$0.00$5.62$0.23$0.28$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.68$0.01$5.67$0.26
2011Summary only. Only limited summary data is available for this year.$5.67$0.00$5.67$0.88$0.33$0.56