Civic Intelligence

Southeastern Massachusetts Agricultural

EIN 20-1625240 • 501(c)3 • South Dartmouth, MA

Profile

To provide assistance to farmers, educate the community on the importance of local agriculture, work to increase the functionality of our region's food system, and connect all people to local food.

PO Box 80625South Dartmouth, MA 02748

semaponline.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

76th percentile

0.06x

Higher debt load relative to assets than 76% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

81st percentile

0.08x

Higher debt load relative to revenue than 81% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

21st percentile

-24%

Higher net margin than 21% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

97th percentile

$49,920

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 22.9% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

29th percentile

-21%

Faster asset growth than 29% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

21st percentile

-38%

Faster revenue growth than 21% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$273,898

Down $72,729 (-21%) from 2023

Liabilities

Down

$17,509

Down $19,035 (-52%) from 2023

Net Assets

Down

$256,389

Down $53,694 (-17%) from 2023

Revenue

Down

$227,975

Down $140,208 (-38%) from 2023

Expenses

Down

$281,669

Down $41,366 (-13%) from 2023

Net Income

Down

-$53,694

Down $98,842 (-219%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$400K$300K$200K$100K$0Assets 2011: $7,389Liabilities 2011: $0Net Assets 2011: $7,3892011Assets 2012: $5,336Liabilities 2012: $0Net Assets 2012: $5,3362012Assets 2013: $4,131Liabilities 2013: $1,1722013Assets 2014: $94,814Liabilities 2014: $02014Assets 2015: $96,053Net Assets 2015: $96,0532015Assets 2016: $96,244Net Assets 2016: $96,2442016Assets 2017: $123,605Liabilities 2017: $0Net Assets 2017: $123,6052017Assets 2018: $79,686Liabilities 2018: $0Net Assets 2018: $79,6862018Assets 2019: $168,603Liabilities 2019: $0Net Assets 2019: $168,6032019Assets 2020: $128,035Liabilities 2020: $0Net Assets 2020: $128,0352020Assets 2021: $246,302Liabilities 2021: $31,116Net Assets 2021: $215,1862021Assets 2022: $342,966Liabilities 2022: $65,528Net Assets 2022: $277,4382022Assets 2023: $346,627Liabilities 2023: $36,544Net Assets 2023: $310,0832023Assets 2024: $273,898Liabilities 2024: $17,509Net Assets 2024: $256,3892024

Highlighted filing

2024

Assets$273,898
Liabilities$17,509
Net Assets$256,389

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$200K$0-$200KRevenue 2011: $170,702Expenses 2011: $170,894Net Income 2011: -$1922011Revenue 2012: $235,044Expenses 2012: $207,943Net Income 2012: $27,1012012Revenue 2013: $158,283Expenses 2013: $158,370Net Income 2013: -$872013Revenue 2014: $158,346Expenses 2014: $66,491Net Income 2014: $91,8552014Revenue 2015: $141,726Expenses 2015: $140,487Net Income 2015: $1,2392015Revenue 2016: $142,464Expenses 2016: $142,273Net Income 2016: $1912016Revenue 2017: $217,633Expenses 2017: $190,312Net Income 2017: $27,3212017Revenue 2018: $149,492Expenses 2018: $193,411Net Income 2018: -$43,9192018Revenue 2019: $252,223Expenses 2019: $163,306Net Income 2019: $88,9172019Revenue 2020: $89,838Expenses 2020: $130,406Net Income 2020: -$40,5682020Revenue 2021: $393,888Expenses 2021: $306,737Net Income 2021: $87,1512021Revenue 2022: $367,096Expenses 2022: $304,844Net Income 2022: $62,2522022Revenue 2023: $368,183Expenses 2023: $323,035Net Income 2023: $45,1482023Revenue 2024: $227,975Expenses 2024: $281,669Net Income 2024: -$53,6942024

Highlighted filing

2024

Revenue$227,975
Expenses$281,669
Net Income-$53,694

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.74$0.18$2.56$2.28$2.82$0.54
2023Detailed filing. Detailed filing data is available for this year.$3.47$0.37$3.10$3.68$3.23$0.45
2022Detailed filing. Detailed filing data is available for this year.$3.43$0.66$2.77$3.67$3.05$0.62
2021Detailed filing. Detailed filing data is available for this year.$2.46$0.31$2.15$3.94$3.07$0.87
2020Detailed filing. Detailed filing data is available for this year.$1.28$0.00$1.28$0.90$1.30$0.41
2019Detailed filing. Detailed filing data is available for this year.$1.69$0.00$1.69$2.52$1.63$0.89
2018Detailed filing. Detailed filing data is available for this year.$0.80$0.00$0.80$1.49$1.93$0.44
2017Detailed filing. Detailed filing data is available for this year.$1.24$0.00$1.24$2.18$1.90$0.27
2016Detailed filing. Detailed filing data is available for this year.$0.96$0.96$1.42$1.42$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.96$0.96$1.42$1.40$0.01
2014Summary only. Only limited summary data is available for this year.$0.95$0.00$1.58$0.66$0.92
2013Summary only. Only limited summary data is available for this year.$0.04$0.01$1.58$1.58$0.00
2012Summary only. Only limited summary data is available for this year.$0.05$0.00$0.05$2.35$2.08$0.27
2011Summary only. Only limited summary data is available for this year.$0.07$0.00$0.07$1.71$1.71$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 11, 2025
Return Version
2024v5.2
Gross Receipts
$227,975
Mission and Program Overview

Mission

AGRICULTURAL EDUCATION

To preserve and expand access to local food and sustainable farming in southeastern massachusetts

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$51,196$267,704▲ $216,508
Pledges and Grants Receivable$295,431$3,249▼ $292,182
Total Assets$346,627$273,898▼ $72,729
Other Assets Total$0$2,945▲ $2,945
Liabilities
Accounts Payable and Accrued Expenses$36,544$17,509▼ $19,035
Total Liabilities$36,544$17,509▼ $19,035
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$310,083$206,389▼ $103,694
Net Assets With Donor Restrictions-$50,000-
Total Net Assets Fund Balance$310,083$256,389▼ $53,694
Total Liabilities and Net Assets / Fund Balance$346,627$273,898▼ $72,729
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Susan MurrayExecutive DirectorFT$79,603$79,603
Sarah CogswellVice Chair-$3,825$3,825

Board Members and Trustees

NameTitle
Liz WileyChair
Dan KingBoard Member
Deeanna LevantiBoard Member
Frederick AmesBoard Member
Frederick DabneyBoard Member
Kendra MurrayBoard Member
Laura SmithBoard Member
Melissa MckennaBoard Member
Stephanie PerksClerk/ Treasure
Revenue and Support

Revenue Composition

Contributions and Grants
$221,373
Program Service Revenue
$2,937
Investment Income
$97
Other Revenue
$3,568
All Other Contributions
$103,346
Change in Net Assets
$-53,694
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$152,306
Salaries, Compensation, and Employee Benefits$129,363
Total Fundraising Expense$10,285
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$64,323$17,513$1,592$83,428
Conferences and Meetings$23,986$4,179$983$29,148
Fees for Services Accounting-$28,769-$28,769
Other Salaries and Wages$25,121$396$1,758$27,275
Fees for Services Other$15,178$7,997$1,590$24,765
Office Expenses$19,878$2,341$1,755$23,974
All Other Expenses$21,974--$21,974
Information Technology$2,052$6,766$2,023$10,841
Payroll Taxes$8,179$2,210$88$10,477
Other Employee Benefits$1,754$6,314$115$8,183
Advertising$4,403$982$371$5,756
Occupancy$2,542--$2,542
Insurance-$1,198-$1,198
Fees for Services Lobbying-$903-$903
Other Expenses$525$90$10$90
Travel$28--$28
Total Functional Expenses$191,176$80,208$10,285$281,669
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$1,068
Fundraising Direct Expenses$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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
Yes
Other officer compensation reviewed
Yes
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 1A

The executive committee consists of the president, vice president, treasurer and clerk. The executive committee functions mostly in a advisory capacity to the executive director. The treasurer has the authority to sign tax related forms and also has signing authority on the bank account.

Form 990, Part VI, Section A, Line 2

Two board members work at the same organization and one is the supervisor of the other. Both stephanie perks and sarah cogswell are employed at coastal foodshed (a 501c3 nonprofit) and stephanie is sarah's supervisor.

Form 990, Part VI, Section A, Line 6

From our by-laws: membership: southeastern massachusetts agricultural partnership (semap) is a community-supported partnership between the public and the farming community of the region with the purpose of stabilizing sustainable commercial agriculture for the benefit of the region. This partnership includes two distinct categories of membership: public: membership shall consist of the general public either residing or having an interest in agriculture in southeastern massachusetts. This category of membership includes all members of the public who support farming and gives them a vehicle to do so. In return, the membership receives organized information regarding local sources of food, advance invitation to workshops and seminars, and advance invitation to fund raising events. The general public (non-members) may also access this information via publications and the website. This membership may also include farmers who want to support the efforts of semap, but are not members of the second category. For example, some commodity farmers or a lower-level restaurant employee would not typically benefit from a professional membership, but could support the goals of semap and its buy fresh buy local program by being a public member. Professional: also known as business to business, or b2b, a network of professional members of semap that includes restaurant owners, chefs, caterers, retail stores, tour organizers, and others along with commodity or value-added farmers. The network fosters communication among its members with the goal of providing fresh local agricultural products to our region. The expectation is that, in addition to maintaining and fostering farm businesses, new non-farm businesses including restaurants, catering services, and agri-tourism companies will continue to emerge as a result of this program. Section a and may also include advisory members. From time to time the board of directors may establish other categories of membership. Section b selection: new members shall be considered as in good standing upon receipt of annual dues, such dues to be set by the board of directors. Section c categories: categories of membership shall include the two categories of regular members detailed in section d fees: membership fees may be fixed from time to time by the board of directors. Regular members may be required to pay an annual membership fee to be established by the board of directors. Advisory members may be exempt from membership fees. Section e rights: all regular members are entitled to one vote at all member meetings. A quorum consists of one-third of the members. Advisory members are invited to participate in all meetings, but are not entitled to a vote. Section f meetings: the full membership shall meet at least one (1) time per year as determined by the board of directors. The one required meeting shall be the annual meeting of semap. Notice of any member meetings shall be publicly circulated five business days prior to the meeting date. Section g resignation: members may resign from semap at any time. Non-renewal of annual membership and/or non-payment of annual membership fees shall constitute resignation of membership. Section h expulsion: the board of directors may expel members for just cause reasonably deemed by the board of directors to be sufficient; including, but not limited to, failure to pay dues or budget subscriptions within a reasonable time as fixed by the board of directors. No member may be expelled without the hearing before the board of directors at a proposed time and place and after a reasonable notice. A two-thirds vote of all directors present shall be necessary to expel a member. Section i termination: the termination by resignation or expulsion shall work as a forfeiture of all interest in and to property of the corporation, and to the member shall thereafter have no right thereto or any part thereof.

Form 990, Part VI, Section A, Line 7A

1/3 of the board of directors is elected at the annual meeting by the organization's members

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

Tax return reviewed by executive director before filing.

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

Employees and officers are required to file a conflict of interest form annually and to notify the executive director, in writing, of any changes in current or potential conflicts of interest. The executive director and the executive committee of the board of directors will review the conflict to determine if it is a conflict of interest and how to remedy the situation. If you are involved in an outside interest and are unsure if it could be a potential conflict of interest, we encourage you to speak to the executive director.

Form 990, Part VI, Section B, Line 15

It is semap's policy to maintain back-up copies of electronic data files off-site in a secure, fire-protected environment. Access to back-up files shall be limited to individuals authorized by management. The board of directors sets the compensation of the executive director based on performance and comparison with similar positions in the area. The executive director in consultation with the executive committee compares data on compensation for key employees and discusses the data. The process described here was last completed in 2024.

Form 990, Part VI, Section C, Line 19

UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Southeastern Massachusetts Agricultural
EIN
20-1625240
Phone
7744007277
Address
PO BOX 80625, SOUTH DARTMOUTH, MA 02748
Doing Business As
Semap

Signing Officer

Name
Susan Murray
Title
Executive Director
Phone
7744007277
Signed
2025-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Susan Murray
Formed
2004
Legal Domicile
Ma
Voting Board Members
10
Independent Board Members
9
Employees
6
Volunteers
10

Preparer

Firm
Cliftonlarsonallen Llp
Address
4 BATTERYMARCH PARK SUITE 100, QUINCY, MA 02169
Preparer
Danielle Nihill
Phone
7819821001
Raw XML AppendixShowing 400 of 458 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Desc01-ON-1 FARMER TECHNICAL ASSISTANCE CONDUCTED 40 FARM VISITS23 FARMERS SERVED WITH 1-ON-1 TECHNICAL ASSISTANCE: 25% IDENTIFIED AS BIPOC OR IMMIGRANT FARMERS AND 65% IDENTIFIED AS UNDERSERVED FARMERSTOPICS OF TECHNICAL ASSISTANCE INCLUDED, BUT WERE NOT LIMITED TO: GRANT WRITING ASSISTANCE, LAND PURCHASE APPLICATIONS, NAVIGATING ZONING REGULATIONS, BUILDING WEBSITES, BUSINESS GROWTH PLANNING, START-UP AND ASPIRING FARMER MEETINGS, SOIL FERTILITY, FENCING, AND OTHER IN THE FIELD TOPICSWORKSHOPS & NETWORKING:10 WORKSHOPS VIRTUAL AND ON-FARM WORKSHOPS FOR FARMERSA TOTAL OF 200 PARTICIPANTSSOUTHEAST NEW ENGLAND AGRICULTURE CONFERENCE & TRADE SHOW:25 WORKSHOPS WITH 57 PRESENTERS300 ATTENDEESLOCAL FOOD PROMOTION: PRINTED AND DISTRIBUTED 15,000 COPIES OF OUR LOCAL FOOD GUIDE FEATURING FARMERS' MARKETS, FARMS, LOCAL GROCERS AND RESTAURANTS FEATURING LOCALLY SOURCED FOODATTENDED LOCAL FARMERS' MARKETS AND OTHER OUTREACH EVENTS TO PROMOTE LOCAL FOODHELPED PROMOTE LOCAL FOOD BUYING INCENTIVES LIKE FARMERS' MARKET COUPONS AND SNAP INCENTIVES
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IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr02004
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/FundraisingDirectExpensesAmt00
IRS990/FundraisingGrossIncomeAmt01068
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt010
IRS990/GovernmentGrantsAmt0110722
IRS990/GrantAmt00
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0227975
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/FundraisingAmt02023
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt06766
IRS990/InformationTechnologyGrp/ProgramServicesAmt02052
IRS990/InformationTechnologyGrp/TotalAmt010841
IRS990/InsuranceGrp/ManagementAndGeneralAmt01198
IRS990/InsuranceGrp/TotalAmt01198
IRS990/InvestmentIncomeGrp/ExclusionAmt097
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt097
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt01
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0MA
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd01
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt07305
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROVIDE ASSISTANCE TO FARMERS, EDUCATE THE COMMUNITY ON THE IMPORTANCE OF LOCAL AGRICULTURE, WORK TO INCREASE THE FUNCTIONALITY OF OUR REGION'S FOOD SYSTEM, AND CONNECT ALL PEOPLE TO LOCAL FOOD.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0310083
IRS990/NetAssetsOrFundBalancesEOYAmt0256389
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt01068
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt01068
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0310083
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0206389
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt02542
IRS990/OccupancyGrp/TotalAmt02542
IRS990/OfficeExpensesGrp/FundraisingAmt01755
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02341
IRS990/OfficeExpensesGrp/ProgramServicesAmt019878
IRS990/OfficeExpensesGrp/TotalAmt023974
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt02945
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0115
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt06314
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt01754
IRS990/OtherEmployeeBenefitsGrp/TotalAmt08183
IRS990/OtherExpensesGrp/Desc0MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc1MEMBERSHIPS AND DUES
IRS990/OtherExpensesGrp/Desc2STAFF DEVELOPMENT
IRS990/OtherExpensesGrp/FundraisingAmt010
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0550
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt190
IRS990/OtherExpensesGrp/ProgramServicesAmt01233
IRS990/OtherExpensesGrp/ProgramServicesAmt1525
IRS990/OtherExpensesGrp/TotalAmt01793
IRS990/OtherExpensesGrp/TotalAmt1525
IRS990/OtherExpensesGrp/TotalAmt290
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER REVENUE
IRS990/OtherRevenueMiscGrp/ExclusionAmt02500
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt02500
IRS990/OtherRevenueTotalAmt02500
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt01758
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0396
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt025121
IRS990/OtherSalariesAndWagesGrp/TotalAmt027275
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt088
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02210
IRS990/PayrollTaxesGrp/ProgramServicesAmt08179
IRS990/PayrollTaxesGrp/TotalAmt010477
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0295431
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt03249
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0SUSAN MURRAY
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0TICKET SALES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02937
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02937
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0355405
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt031
IRS990/PYOtherExpensesAmt0154195
IRS990/PYOtherRevenueAmt0-7352
IRS990/PYProgramServiceRevenueAmt020099
IRS990/PYRevenuesLessExpensesAmt045148
IRS990/PYSalariesCompEmpBnftPaidAmt0168840
IRS990/PYTotalExpensesAmt0323035
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0368183
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-53694
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt02937
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0MISC REVENUE - 2021 AMOUNT: $ 1,888. 2022 AMOUNT: $ 4,065. 2023 AMOUNT: $ 5,151. 2024 AMOUNT: $ 2,500.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0221373
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0355405
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0360725
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0388840
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt040357
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01366700
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt097
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt031
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt037
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt052
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt076
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0293
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt072403
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt02500
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt05151
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt04065
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt01888
IRS990ScheduleA/OtherIncome170Grp/TotalAmt013604
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.86390
IRS990ScheduleA/PublicSupportPY170Pct00.88950
IRS990ScheduleA/PublicSupportTotal170Amt01192660
IRS990ScheduleA/SubstantialContributorsTotAmt0174040
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0221373
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0355405
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0360725
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0388840
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt040357
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01366700
IRS990ScheduleA/TotalSupportAmt01380597
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleC/DirectContactLegislatorsAmt0903
IRS990ScheduleC/DirectContactLegislatorsInd01
IRS990ScheduleC/GrantsOtherOrganizationsInd00
IRS990ScheduleC/MailingsMembersInd00
IRS990ScheduleC/MediaAdvertisementsInd00
IRS990ScheduleC/NotDescribedSection501c3Ind00
IRS990ScheduleC/OtherActivitiesInd00
IRS990ScheduleC/PaidStaffOrManagementInd00
IRS990ScheduleC/PublicationsOrBroadcastInd00
IRS990ScheduleC/RalliesDemonstrationsInd00
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0GIVING TESTIMONY AND TALKING TO LEGISLATORS ABOUT BILLS THAT WILL BENEFIT FARMERS
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0PART II-B, LINE 1:
IRS990ScheduleC/TotalLobbyingExpendituresAmt0903
IRS990ScheduleC/VolunteersInd00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE EXECUTIVE COMMITTEE CONSISTS OF THE PRESIDENT, VICE PRESIDENT, TREASURER AND CLERK. THE EXECUTIVE COMMITTEE FUNCTIONS MOSTLY IN A ADVISORY CAPACITY TO THE EXECUTIVE DIRECTOR. THE TREASURER HAS THE AUTHORITY TO SIGN TAX RELATED FORMS AND ALSO HAS SIGNING AUTHORITY ON THE BANK ACCOUNT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TWO BOARD MEMBERS WORK AT THE SAME ORGANIZATION AND ONE IS THE SUPERVISOR OF THE OTHER. BOTH STEPHANIE PERKS AND SARAH COGSWELL ARE EMPLOYED AT COASTAL FOODSHED (A 501C3 NONPROFIT) AND STEPHANIE IS SARAH'S SUPERVISOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FROM OUR BY-LAWS: MEMBERSHIP: SOUTHEASTERN MASSACHUSETTS AGRICULTURAL PARTNERSHIP (SEMAP) IS A COMMUNITY-SUPPORTED PARTNERSHIP BETWEEN THE PUBLIC AND THE FARMING COMMUNITY OF THE REGION WITH THE PURPOSE OF STABILIZING SUSTAINABLE COMMERCIAL AGRICULTURE FOR THE BENEFIT OF THE REGION. THIS PARTNERSHIP INCLUDES TWO DISTINCT CATEGORIES OF MEMBERSHIP: PUBLIC: MEMBERSHIP SHALL CONSIST OF THE GENERAL PUBLIC EITHER RESIDING OR HAVING AN INTEREST IN AGRICULTURE IN SOUTHEASTERN MASSACHUSETTS. THIS CATEGORY OF MEMBERSHIP INCLUDES ALL MEMBERS OF THE PUBLIC WHO SUPPORT FARMING AND GIVES THEM A VEHICLE TO DO SO. IN RETURN, THE MEMBERSHIP RECEIVES ORGANIZED INFORMATION REGARDING LOCAL SOURCES OF FOOD, ADVANCE INVITATION TO WORKSHOPS AND SEMINARS, AND ADVANCE INVITATION TO FUND RAISING EVENTS. THE GENERAL PUBLIC (NON-MEMBERS) MAY ALSO ACCESS THIS INFORMATION VIA PUBLICATIONS AND THE WEBSITE. THIS MEMBERSHIP MAY ALSO INCLUDE FARMERS WHO WANT TO SUPPORT THE EFFORTS OF SEMAP, BUT ARE NOT MEMBERS OF THE SECOND CATEGORY. FOR EXAMPLE, SOME COMMODITY FARMERS OR A LOWER-LEVEL RESTAURANT EMPLOYEE WOULD NOT TYPICALLY BENEFIT FROM A PROFESSIONAL MEMBERSHIP, BUT COULD SUPPORT THE GOALS OF SEMAP AND ITS BUY FRESH BUY LOCAL PROGRAM BY BEING A PUBLIC MEMBER. PROFESSIONAL: ALSO KNOWN AS BUSINESS TO BUSINESS, OR B2B, A NETWORK OF PROFESSIONAL MEMBERS OF SEMAP THAT INCLUDES RESTAURANT OWNERS, CHEFS, CATERERS, RETAIL STORES, TOUR ORGANIZERS, AND OTHERS ALONG WITH COMMODITY OR VALUE-ADDED FARMERS. THE NETWORK FOSTERS COMMUNICATION AMONG ITS MEMBERS WITH THE GOAL OF PROVIDING FRESH LOCAL AGRICULTURAL PRODUCTS TO OUR REGION. THE EXPECTATION IS THAT, IN ADDITION TO MAINTAINING AND FOSTERING FARM BUSINESSES, NEW NON-FARM BUSINESSES INCLUDING RESTAURANTS, CATERING SERVICES, AND AGRI-TOURISM COMPANIES WILL CONTINUE TO EMERGE AS A RESULT OF THIS PROGRAM. SECTION A AND MAY ALSO INCLUDE ADVISORY MEMBERS. FROM TIME TO TIME THE BOARD OF DIRECTORS MAY ESTABLISH OTHER CATEGORIES OF MEMBERSHIP. SECTION B SELECTION: NEW MEMBERS SHALL BE CONSIDERED AS IN GOOD STANDING UPON RECEIPT OF ANNUAL DUES, SUCH DUES TO BE SET BY THE BOARD OF DIRECTORS. SECTION C CATEGORIES: CATEGORIES OF MEMBERSHIP SHALL INCLUDE THE TWO CATEGORIES OF REGULAR MEMBERS DETAILED IN SECTION D FEES: MEMBERSHIP FEES MAY BE FIXED FROM TIME TO TIME BY THE BOARD OF DIRECTORS. REGULAR MEMBERS MAY BE REQUIRED TO PAY AN ANNUAL MEMBERSHIP FEE TO BE ESTABLISHED BY THE BOARD OF DIRECTORS. ADVISORY MEMBERS MAY BE EXEMPT FROM MEMBERSHIP FEES. SECTION E RIGHTS: ALL REGULAR MEMBERS ARE ENTITLED TO ONE VOTE AT ALL MEMBER MEETINGS. A QUORUM CONSISTS OF ONE-THIRD OF THE MEMBERS. ADVISORY MEMBERS ARE INVITED TO PARTICIPATE IN ALL MEETINGS, BUT ARE NOT ENTITLED TO A VOTE. SECTION F MEETINGS: THE FULL MEMBERSHIP SHALL MEET AT LEAST ONE (1) TIME PER YEAR AS DETERMINED BY THE BOARD OF DIRECTORS. THE ONE REQUIRED MEETING SHALL BE THE ANNUAL MEETING OF SEMAP. NOTICE OF ANY MEMBER MEETINGS SHALL BE PUBLICLY CIRCULATED FIVE BUSINESS DAYS PRIOR TO THE MEETING DATE. SECTION G RESIGNATION: MEMBERS MAY RESIGN FROM SEMAP AT ANY TIME. NON-RENEWAL OF ANNUAL MEMBERSHIP AND/OR NON-PAYMENT OF ANNUAL MEMBERSHIP FEES SHALL CONSTITUTE RESIGNATION OF MEMBERSHIP. SECTION H EXPULSION: THE BOARD OF DIRECTORS MAY EXPEL MEMBERS FOR JUST CAUSE REASONABLY DEEMED BY THE BOARD OF DIRECTORS TO BE SUFFICIENT; INCLUDING, BUT NOT LIMITED TO, FAILURE TO PAY DUES OR BUDGET SUBSCRIPTIONS WITHIN A REASONABLE TIME AS FIXED BY THE BOARD OF DIRECTORS. NO MEMBER MAY BE EXPELLED WITHOUT THE HEARING BEFORE THE BOARD OF DIRECTORS AT A PROPOSED TIME AND PLACE AND AFTER A REASONABLE NOTICE. A TWO-THIRDS VOTE OF ALL DIRECTORS PRESENT SHALL BE NECESSARY TO EXPEL A MEMBER. SECTION I TERMINATION: THE TERMINATION BY RESIGNATION OR EXPULSION SHALL WORK AS A FORFEITURE OF ALL INTEREST IN AND TO PROPERTY OF THE CORPORATION, AND TO THE MEMBER SHALL THEREAFTER HAVE NO RIGHT THERETO OR ANY PART THEREOF.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt31/3 OF THE BOARD OF DIRECTORS IS ELECTED AT THE ANNUAL MEETING BY THE ORGANIZATION'S MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4TAX RETURN REVIEWED BY EXECUTIVE DIRECTOR BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5EMPLOYEES AND OFFICERS ARE REQUIRED TO FILE A CONFLICT OF INTEREST FORM ANNUALLY AND TO NOTIFY THE EXECUTIVE DIRECTOR, IN WRITING, OF ANY CHANGES IN CURRENT OR POTENTIAL CONFLICTS OF INTEREST. THE EXECUTIVE DIRECTOR AND THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS WILL REVIEW THE CONFLICT TO DETERMINE IF IT IS A CONFLICT OF INTEREST AND HOW TO REMEDY THE SITUATION. IF YOU ARE INVOLVED IN AN OUTSIDE INTEREST AND ARE UNSURE IF IT COULD BE A POTENTIAL CONFLICT OF INTEREST, WE ENCOURAGE YOU TO SPEAK TO THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6IT IS SEMAP'S POLICY TO MAINTAIN BACK-UP COPIES OF ELECTRONIC DATA FILES OFF-SITE IN A SECURE, FIRE-PROTECTED ENVIRONMENT. ACCESS TO BACK-UP FILES SHALL BE LIMITED TO INDIVIDUALS AUTHORIZED BY MANAGEMENT. THE BOARD OF DIRECTORS SETS THE COMPENSATION OF THE EXECUTIVE DIRECTOR BASED ON PERFORMANCE AND COMPARISON WITH SIMILAR POSITIONS IN THE AREA. THE EXECUTIVE DIRECTOR IN CONSULTATION WITH THE EXECUTIVE COMMITTEE COMPARES DATA ON COMPENSATION FOR KEY EMPLOYEES AND DISCUSSES THE DATA. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2024.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 1A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0346627
IRS990/TotalAssetsEOYAmt0273898
IRS990/TotalAssetsGrp/BOYAmt0346627
IRS990/TotalAssetsGrp/EOYAmt0273898
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0221373
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt010285
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt080208
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0191176
IRS990/TotalFunctionalExpensesGrp/TotalAmt0281669
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt036544
IRS990/TotalLiabilitiesEOYAmt017509
IRS990/TotalLiabilitiesGrp/BOYAmt036544
IRS990/TotalLiabilitiesGrp/EOYAmt017509

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