Civic Intelligence

Biodynamic Farmland Conservation Trust Inc.

990 • Fiscal year 2019 • EIN 22-2870508

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 11, 2020

24 Hulst Road PO Box 227Amherst, MA 01004

(413) 253-7991

Siviq Scores

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

Liabilities / Assets

85th percentile

0.48x

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

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

91st percentile

0.98x

Higher debt load relative to revenue than 91% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

33rd percentile

-2.3%

Higher net margin than 33% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

75th percentile

$66,700

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 15.0% of source-year revenue.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

63rd percentile

9.2%

Faster asset growth than 63% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

29th percentile

-6.3%

Faster revenue growth than 29% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Up

$920,661

Up $77,720 (+9.2%) from 2018

Net Assets

Down

$482,998

Down $10,267 (-2.1%) from 2018

Liabilities

Up

$437,663

Up $87,987 (+25%) from 2018

Revenue

Down

$444,845

Down $29,943 (-6.3%) from 2018

Expenses

Down

$455,112

Down $18,519 (-3.9%) from 2018

Net Income

Down

-$10,267

Down $11,424 (-987%) from 2018

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $860,456Liabilities 2010: $469,763Net Assets 2010: $390,6932010Assets 2011: $916,186Liabilities 2011: $455,420Net Assets 2011: $460,7662011Assets 2012: $900,911Liabilities 2012: $434,297Net Assets 2012: $466,6142012Assets 2013: $897,940Liabilities 2013: $419,941Net Assets 2013: $477,9992013Assets 2014: $892,765Liabilities 2014: $393,940Net Assets 2014: $498,8252014Assets 2015: $902,054Liabilities 2015: $393,982Net Assets 2015: $508,0722015Assets 2016: $875,113Liabilities 2016: $369,690Net Assets 2016: $505,4232016Assets 2017: $860,983Liabilities 2017: $368,875Net Assets 2017: $492,1082017Assets 2018: $842,941Liabilities 2018: $349,676Net Assets 2018: $493,2652018Assets 2019: $920,661Liabilities 2019: $437,663Net Assets 2019: $482,9982019Assets 2020: $959,319Liabilities 2020: $469,505Net Assets 2020: $489,8142020Assets 2021: $1,421,945Liabilities 2021: $349,382Net Assets 2021: $1,072,5632021Assets 2022: $1,464,796Liabilities 2022: $330,304Net Assets 2022: $1,134,4922022Assets 2023: $1,443,126Liabilities 2023: $294,490Net Assets 2023: $1,148,6362023Assets 2024: $1,511,744Liabilities 2024: $284,239Net Assets 2024: $1,227,5052024

Highlighted filing

2019

Assets$920,661
Liabilities$437,663
Net Assets$482,998

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $369,8372010Expenses 2011: $367,6662011Expenses 2012: $407,7142012Revenue 2013: $422,243Expenses 2013: $410,858Net Income 2013: $11,3852013Revenue 2014: $450,480Expenses 2014: $429,654Net Income 2014: $20,8262014Revenue 2015: $443,755Expenses 2015: $434,508Net Income 2015: $9,2472015Revenue 2016: $446,963Expenses 2016: $449,612Net Income 2016: -$2,6492016Revenue 2017: $474,586Expenses 2017: $487,901Net Income 2017: -$13,3152017Revenue 2018: $474,788Expenses 2018: $473,631Net Income 2018: $1,1572018Revenue 2019: $444,845Expenses 2019: $455,112Net Income 2019: -$10,2672019Revenue 2020: $497,884Expenses 2020: $491,068Net Income 2020: $6,8162020Revenue 2021: $1,061,040Expenses 2021: $478,291Net Income 2021: $582,7492021Revenue 2022: $562,473Expenses 2022: $500,387Net Income 2022: $62,0862022Revenue 2023: $586,180Expenses 2023: $572,036Net Income 2023: $14,1442023Revenue 2024: $725,512Expenses 2024: $646,643Net Income 2024: $78,8692024

Highlighted filing

2019

Revenue$444,845
Expenses$455,112
Net Income-$10,267
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 11, 2020
Return Version
2019v5.1
Gross Receipts
$444,845
Mission and Program Overview

Mission

Community supported / environmentally healthy farming.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$722,541$799,586▲ $77,045
Cash and Non-Interest-Bearing Accounts$94,923$101,251▲ $6,328
Accounts Receivable$19,854$19,522▼ $332
Prepaid Expenses and Deferred Charges$5,623$302▼ $5,321
Intangible Assets$0$0→ $0
Total Assets$842,941$920,661▲ $77,720
Liabilities
Mortgage Notes Payable Secured by Investment Property$270,475$350,793▲ $80,318
Deferred Revenue$60,211$71,570▲ $11,359
Accounts Payable and Accrued Expenses$18,990$15,300▼ $3,690
Total Liabilities$349,676$437,663▲ $87,987
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$479,633$472,683▼ $6,950
Net Assets With Donor Restrictions$13,632$10,315▼ $3,317
Total Net Assets Fund Balance$493,265$482,998▼ $10,267
Total Liabilities and Net Assets / Fund Balance$842,941$920,661▲ $77,720

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$393,129$320,597$713,726
Land$315,622-$315,622
Equipment$66,609$205,690$272,299
Other Land Buildings$24,226$150,792$175,018
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Daniel KaplanGeneral ManagerFT$52,200$14,500$66,700

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$8,481
Program Service Revenue
$436,196
Investment Income
$168
Other Revenue
$0
All Other Contributions
$8,481
Change in Net Assets
$-10,267
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$265,651
Salaries, Compensation, and Employee Benefits$189,461
Total Fundraising Expense$1,265
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$90,108$3,538$354$94,000
Depreciation Depletion$52,514--$52,514
Current Officers, Directors, Trustees, and Key Employees$52,200--$52,200
Other Employee Benefits$29,920$1,393$155$31,468
All Other Expenses$14,659$13,374$723$28,756
Interest$19,377--$19,377
Occupancy$14,457--$14,457
Other Expenses$13,657--$13,657
Payroll Taxes$11,431$329$33$11,793
Insurance$3,510$8,240-$11,750
Fees for Services Other-$9,000-$9,000
Advertising-$3,351-$3,351
Fees for Services Accounting-$3,000-$3,000
Total Functional Expenses$411,622$42,225$1,265$455,112
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
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
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, Section B, Line 11B

A copy of the form 990 is made available to the board of directors by management.

Form 990, Part VI, Section B, Line 15A

The board of directors votes on and approves the general manager's salary annually

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Biodynamic Farmland Conservation
EIN
22-2870508
Phone
4132537991
Address
24 HULST ROAD PO BOX 227, AMHERST, MA 01004

Signing Officer

Name
Philip Petitt
Title
Treasurer
Phone
4132537991
Signed
2020-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Philip Petitt
Formed
1987
Legal Domicile
Ma
Voting Board Members
9
Independent Board Members
9
Employees
26
Volunteers
33

Preparer

Firm
Boisselle Morton & Wolkowicz Llp
Address
48 BAY ROAD PO BOX 374, HADLEY, MA 01035
Preparer
Joseph P Wolkowicz CPA
Phone
4135870099
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

The organization's process of review of accounting work and selection of independent accountant has not changed since last reporting period.

Raw XML AppendixShowing 400 of 441 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/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-10267
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0436196
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0339932
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0365267
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0361709
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0348859
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0341236
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01757003
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0168
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0122
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt085
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt099
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt039
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0513
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0104745
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0109399
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0112792
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt098005
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt094845
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0519786
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0168
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0122
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt085
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt099
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt039
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0513
IRS990ScheduleA/InvestmentIncomeCYPct00.00020
IRS990ScheduleA/InvestmentIncomePYPct00.00020
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99980
IRS990ScheduleA/PublicSupportPY509Pct00.99980
IRS990ScheduleA/PublicSupportTotal509Amt02276789
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0444677
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0474666
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0474501
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0446864
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0436081
IRS990ScheduleA/Total509Grp/TotalAmt02276789
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0444845
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0474788
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0474586
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0446963
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0436120
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02277302
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0393129
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0320597
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0713726
IRS990ScheduleD/EquipmentGrp/BookValueAmt066609
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0205690
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0272299
IRS990ScheduleD/LandGrp/BookValueAmt0315622
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0315622
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt024226
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0150792
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0175018
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0799586
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE FORM 990 IS MADE AVAILABLE TO THE BOARD OF DIRECTORS BY MANAGEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS VOTES ON AND APPROVES THE GENERAL MANAGER'S SALARY ANNUALLY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S PROCESS OF REVIEW OF ACCOUNTING WORK AND SELECTION OF INDEPENDENT ACCOUNTANT HAS NOT CHANGED SINCE LAST REPORTING PERIOD.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XII, LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0842941
IRS990/TotalAssetsEOYAmt0920661
IRS990/TotalAssetsGrp/BOYAmt0842941
IRS990/TotalAssetsGrp/EOYAmt0920661
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt08481
IRS990/TotalEmployeeCnt026
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt01265
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt042225
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0411622
IRS990/TotalFunctionalExpensesGrp/TotalAmt0455112
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0349676
IRS990/TotalLiabilitiesEOYAmt0437663
IRS990/TotalLiabilitiesGrp/BOYAmt0349676
IRS990/TotalLiabilitiesGrp/EOYAmt0437663
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0493265
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0482998
IRS990/TotalOtherCompensationAmt014500
IRS990/TotalProgramServiceExpensesAmt0411622
IRS990/TotalProgramServiceRevenueAmt0436196
IRS990/TotalReportableCompFromOrgAmt052200
IRS990/TotalRevenueGrp/ExclusionAmt0168
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0436196
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0444845
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt033
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0842941
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0920661
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt024 HULST ROAD PO BOX 227
IRS990/USAddress/CityNm0AMHERST
IRS990/USAddress/StateAbbreviationCd0MA

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.51$0.28$1.23$0.73$0.65$0.08
2023Summary only. Only limited summary data is available for this year.$1.44$0.29$1.15$0.59$0.57$0.01
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.46$0.33$1.13$0.56$0.50$0.06
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.42$0.35$1.07$1.06$0.48$0.58
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.96$0.47$0.49$0.50$0.49$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.92$0.44$0.48$0.44$0.46$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.84$0.35$0.49$0.47$0.47$0.00
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.86$0.37$0.49$0.47$0.49$0.01
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.88$0.37$0.51$0.45$0.45$0.00
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.90$0.39$0.51$0.44$0.43$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.89$0.39$0.50$0.45$0.43$0.02
2013Detailed filing. Detailed filing data is available for this year.$0.90$0.42$0.48$0.42$0.41$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.90$0.43$0.47$0.41
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.92$0.46$0.46$0.37
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.86$0.47$0.39$0.37