Civic Intelligence

Common Sense Regeneration Project DBA Aspen Tree

990 • Fiscal year 2023 • EIN 26-3468420

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 12, 2024

PO Box 302Woody Creek, CO 81656

(970) 379-2323

Siviq Scores

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

Liabilities / Assets

27th percentile

0.02x

Higher debt load relative to assets than 27% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

28th percentile

0.06x

Higher debt load relative to revenue than 28% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Net Margin

90th percentile

49%

Higher net margin than 90% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

50th percentile

$125,000

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 5.4% of source-year revenue.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Asset Growth

81st percentile

26%

Faster asset growth than 81% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

94th percentile

130%

Faster revenue growth than 94% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Assets

Up

$5,571,354

Up $1,134,527 (+26%) from 2022

Net Assets

Up

$5,432,154

Up $1,134,527 (+26%) from 2022

Liabilities

Flat

$139,200

Flat from 2022

Revenue

Up

$2,297,287

Up $1,299,925 (+130%) from 2022

Expenses

Up

$1,162,760

Up $352,296 (+43%) from 2022

Net Income

Up

$1,134,527

Up $947,629 (+507%) from 2022

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2013: $134,924Net Assets 2013: $134,9242013Assets 2014: $188,134Net Assets 2014: $188,1342014Assets 2015: $191,850Net Assets 2015: $191,8502015Assets 2016: $230,540Liabilities 2016: $0Net Assets 2016: $230,5402016Assets 2017: $539,134Liabilities 2017: $0Net Assets 2017: $539,1342017Assets 2018: $945,535Liabilities 2018: $0Net Assets 2018: $945,5352018Assets 2019: $1,615,211Liabilities 2019: $0Net Assets 2019: $1,615,2112019Assets 2020: $2,852,057Liabilities 2020: $201,700Net Assets 2020: $2,650,3572020Assets 2021: $4,180,125Liabilities 2021: $201,700Net Assets 2021: $3,978,4252021Assets 2022: $4,436,827Liabilities 2022: $139,200Net Assets 2022: $4,297,6272022Assets 2023: $5,571,354Liabilities 2023: $139,200Net Assets 2023: $5,432,1542023Assets 2024: $7,070,636Liabilities 2024: $139,200Net Assets 2024: $6,931,4362024

Highlighted filing

2023

Assets$5,571,354
Liabilities$139,200
Net Assets$5,432,154

Operations Trend

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

$3.0M$2.0M$1.0M$0Revenue 2013: $181,171Expenses 2013: $104,259Net Income 2013: $76,9122013Revenue 2014: $160,971Expenses 2014: $107,761Net Income 2014: $53,2102014Revenue 2015: $147,163Expenses 2015: $143,447Net Income 2015: $3,7162015Revenue 2016: $206,229Expenses 2016: $164,406Net Income 2016: $41,8232016Revenue 2017: $449,335Expenses 2017: $140,741Net Income 2017: $308,5942017Revenue 2018: $765,485Expenses 2018: $359,084Net Income 2018: $406,4012018Revenue 2019: $1,106,739Expenses 2019: $437,063Net Income 2019: $669,6762019Revenue 2020: $1,457,845Expenses 2020: $543,720Net Income 2020: $914,1252020Revenue 2021: $1,964,433Expenses 2021: $663,256Net Income 2021: $1,301,1772021Revenue 2022: $997,362Expenses 2022: $810,464Net Income 2022: $186,8982022Revenue 2023: $2,297,287Expenses 2023: $1,162,760Net Income 2023: $1,134,5272023Revenue 2024: $2,668,217Expenses 2024: $1,168,935Net Income 2024: $1,499,2822024

Highlighted filing

2023

Revenue$2,297,287
Expenses$1,162,760
Net Income$1,134,527
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 12, 2024
Return Version
2023v5.1
Gross Receipts
$2,308,658
Mission and Program Overview

Mission

Education - Approximately 5,000 individuals toured the Farm Park in 2016; as well as, approximately 850 children attended summer camp in 2016. Additionally, each Fall, the Organization provides a Community meal, serving 2,000, with the help of over 250 volunteers.

Connecting children and community to nature through farming and food in order to solve global climate challenge with local production through education

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$2,633,842$3,431,459▲ $797,617
Land, Buildings, and Equipment, Net$1,179,151$1,526,867▲ $347,716
Cash and Non-Interest-Bearing Accounts$623,834$494,754▼ $129,080
Other Notes and Loans Receivable, Net-$118,274-
Total Assets$4,436,827$5,571,354▲ $1,134,527
Liabilities
Other Liabilities$139,200$139,200→ $0
Total Liabilities$139,200$139,200→ $0
Net Assets / Fund Balance
Net Assets With Donor Restrictions$2,825,000$2,825,000→ $0
Net Assets Without Donor Restrictions$1,472,627$2,607,154▲ $1,134,527
Total Net Assets Fund Balance$4,297,627$5,432,154▲ $1,134,527
Total Liabilities and Net Assets / Fund Balance$4,436,827$5,571,354▲ $1,134,527

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,167,672$1,659$1,169,331
Leasehold Improvements$301,153$211,914$513,067
Equipment$58,042$127,796$185,838
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Eden VardyExecutive DirectorFT$125,000$125,000

Board Members and Trustees

NameTitle
Jeff DavlynPresident
Christina PersonVice President
Adam LewisDirector
Betsy FifieldDirector
Dennis YoungDirector
Jessica DubinDirector
John WardDirector
Judy LovinsDirector
Lisa HoustonDirector
Marcus ThackstonDirector
Michael MiracleDirector
Rich BenensonDirector
River MorganDirector
Siobhan FareyDirector
Stuart WilsonDirector
Susan BradyDirector
Tamara TormohlenDirector
John TangenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,760,475
Program Service Revenue
$159,500
Investment Income
$106,921
Other Revenue
$270,391
All Other Contributions
$1,524,214
Change in Net Assets
$1,134,527
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$675,072
Other Expenses$487,688
Total Fundraising Expense$40,004
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$464,845$54,688$27,344$546,877
Current Officers, Directors, Trustees, and Key Employees$62,500$50,000$12,500$125,000
Depreciation Depletion$78,182--$78,182
Fees for Services Other$46,564--$46,564
Advertising$34,268--$34,268
Occupancy$30,646--$30,646
Insurance$20,450--$20,450
Office Expenses$12,588--$12,588
Interest$7,140--$7,140
Conferences and Meetings$3,801--$3,801
Other Employee Benefits$2,716$319$160$3,195
All Other Expenses$1,151$2,042-$3,193
Other Expenses$2,785--$2,785
Total Functional Expenses$1,015,707$107,049$40,004$1,162,760
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$29,640
Fundraising Direct Expenses$11,371
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Farm to Table Dinner$29,640$29,640$4,194$25,446
Total Events$29,640$29,640$11,371$18,269
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
SBA EIDL Loan$139,200
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 2

Husband & Wife

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

Form 990 is prepared by outside account with assistance from Treasurer, Executive Director and Staff as necessary. Form 990 is provided to and presented to the board for review and discussion prior to filing.

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

The organization has adopted a conflict of interest policy and reviews annually with board members and employees

Form 990, Part VI, Section B, line 15

Board reviews and approves Executive Director compensation primarily by using comparable datea from local area non-profits

Form 990, Part VI, Section C, line 19

Available Upon Request

Filing and Contact Details

Filer

Filer Name
The Farm Collaborative
EIN
26-3468420
Phone
9703792323
Address
PO Box 302, Woody Creek, CO 81656

Signing Officer

Name
Eden Vardy
Title
Executive Director
Phone
9703792323
Signed
2024-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Eden Vardy
Formed
2008
Legal Domicile
Co
Voting Board Members
0
Independent Board Members
0
Employees
18
Volunteers
50

Preparer

Firm
James P Heelan CPA PC
Address
1101 Village Road LL2A, Carbondale, CO 81623
Preparer
James P Heelan CPA
Phone
9709276800
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IRS990/Form990PartVIISectionAGrp/TitleTxt18Director
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IRS990/LandBldgEquipCostOrOtherBssAmt01868236
IRS990/LegalDomicileStateCd0CO
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt097717
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0Connecting children and community to nature through farming and food in order to solve global climate challenge with local production through education
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt04297627
IRS990/NetAssetsOrFundBalancesEOYAmt05432154
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt018269
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt018269
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01472627
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02607154
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt030646
IRS990/OccupancyGrp/TotalAmt030646
IRS990/OfficeExpensesGrp/ProgramServicesAmt012588
IRS990/OfficeExpensesGrp/TotalAmt012588
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0160
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0319
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt02716
IRS990/OtherEmployeeBenefitsGrp/TotalAmt03195
IRS990/OtherExpensesGrp/Desc0Program Expenses
IRS990/OtherExpensesGrp/Desc1Car and Truck
IRS990/OtherExpensesGrp/Desc2Grant Refund
IRS990/OtherExpensesGrp/Desc3Bank Charges
IRS990/OtherExpensesGrp/ProgramServicesAmt0230483
IRS990/OtherExpensesGrp/ProgramServicesAmt112588
IRS990/OtherExpensesGrp/ProgramServicesAmt25000
IRS990/OtherExpensesGrp/ProgramServicesAmt32785
IRS990/OtherExpensesGrp/TotalAmt0230483
IRS990/OtherExpensesGrp/TotalAmt112588
IRS990/OtherExpensesGrp/TotalAmt25000
IRS990/OtherExpensesGrp/TotalAmt32785
IRS990/OtherLiabilitiesGrp/BOYAmt0139200
IRS990/OtherLiabilitiesGrp/EOYAmt0139200
IRS990/OtherRevenueMiscGrp/BusinessCd0110000
IRS990/OtherRevenueMiscGrp/BusinessCd1541800
IRS990/OtherRevenueMiscGrp/Desc0Produce Sales
IRS990/OtherRevenueMiscGrp/Desc1Advertising
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0244822
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0244822
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt17300
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt07300
IRS990/OtherRevenueTotalAmt0252122
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt027344
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt054688
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0464845
IRS990/OtherSalariesAndWagesGrp/TotalAmt0546877
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt0118274
IRS990/PartialLiquidationInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Eden Vardy
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0Summer camps
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0159500
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0159500
IRS990/ProgSrvcAccomActy2Grp/Desc0School Tours/E-Stem Program; experiential education. This no-charge programs serves students aged 2 through high schoolers. For the reporting year, 946 visitors from 44 school groups and other youth programs practiciated in site visits.
IRS990/ProgSrvcAccomActy3Grp/Desc0Summer Camp Programs. Research demonstrates that growing food is one of the most powerful ways to reconnect children to nature and to get people outside. The flagship summer program, Earth Keepers, saw capacity attendance in the reproting year with 340 paarticipants attending for 10-weeks (over 1,700 student days). There was a pilot program with two teen apprenticeship positions providing agricultural educaiton and training. The junior apprenticeship program (ages 12-16) and the summer apprenticeship (ages 14-18) are application based, paid programs.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0165738
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0159500
IRS990/ProgSrvcAccomActyOtherGrp/Desc0All Others
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0372637
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt0106921
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0817955
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt010667
IRS990/PYOtherExpensesAmt0332796
IRS990/PYOtherRevenueAmt073707
IRS990/PYProgramServiceRevenueAmt095033
IRS990/PYRevenuesLessExpensesAmt0186898
IRS990/PYSalariesCompEmpBnftPaidAmt0477668
IRS990/PYTotalExpensesAmt0810464
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0997362
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt01134527
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0244822
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02633842
IRS990/SavingsAndTempCashInvstGrp/EOYAmt03431459
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01760475
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0439115
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01923250
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0309662
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0102309
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt04534811
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0106921
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt010667
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01183
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0118771
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0252122
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.52570
IRS990ScheduleA/PublicSupportPY170Pct00.60880
IRS990ScheduleA/PublicSupportTotal170Amt02446257
IRS990ScheduleA/SubstantialContributorsTotAmt02088554
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01760475
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0439115
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01923250
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0309662
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0102309
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04534811
IRS990ScheduleA/TotalSupportAmt04653582
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
IRS990ScheduleD/BuildingsGrp/BookValueAmt01167672
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01659
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01169331
IRS990ScheduleD/EquipmentGrp/BookValueAmt058042
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0127796
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0185838
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0301153
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0211914
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0513067
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0139200
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SBA EIDL Loan
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01526867
IRS990ScheduleD/TotalLiabilityAmt0139200
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt011371
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Farm to Table Dinner

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