Civic Intelligence

Farmers Union Foundation

EIN 41-6041830 • 501(c)3 • St Paul, MN

Profile

The mission of the organization is to educate the general public on the history of farming and the role of farm cooperatives in helping solve past and current issues in agriculture.

305 Roselawn Ave E Suite 200St Paul, MN 55117

mfu.org

Siviq Scores

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

Liabilities / Assets

67th percentile

0.29x

Higher debt load relative to assets than 67% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

83rd percentile

0.90x

Higher debt load relative to revenue than 83% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

93rd percentile

64%

Higher net margin than 93% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

90th percentile

44%

Faster asset growth than 90% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

93rd percentile

107%

Faster revenue growth than 93% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$8,343,009

Up $2,538,371 (+44%) from 2023

Liabilities

Up

$2,415,866

Up $812,252 (+51%) from 2023

Net Assets

Up

$5,927,143

Up $1,726,119 (+41%) from 2023

Revenue

Up

$2,692,943

Up $1,389,224 (+107%) from 2023

Expenses

Up

$966,824

Up $207,067 (+27%) from 2023

Net Income

Up

$1,726,119

Up $1,182,157 (+217%) from 2023

Trend Graphs

Balance Sheet Trend

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

$10M$5.0M$0Assets 2011: $78,539Liabilities 2011: $0Net Assets 2011: $78,5392011Assets 2012: $619,575Liabilities 2012: $48,229Net Assets 2012: $571,3462012Assets 2013: $656,590Liabilities 2013: $85,459Net Assets 2013: $571,1312013Assets 2014: $596,840Liabilities 2014: $38,831Net Assets 2014: $558,0092014Assets 2015: $683,953Liabilities 2015: $83,195Net Assets 2015: $600,7582015Assets 2016: $817,123Liabilities 2016: $203,488Net Assets 2016: $613,6352016Assets 2017: $758,495Liabilities 2017: $145,614Net Assets 2017: $612,8812017Assets 2018: $856,289Liabilities 2018: $253,664Net Assets 2018: $602,6252018Assets 2019: $786,232Liabilities 2019: $180,913Net Assets 2019: $605,3192019Assets 2020: $627,409Liabilities 2020: $20,169Net Assets 2020: $607,2402020Assets 2021: $1,217,579Liabilities 2021: $129Net Assets 2021: $1,217,4502021Assets 2022: $3,921,155Liabilities 2022: $264,093Net Assets 2022: $3,657,0622022Assets 2023: $5,804,638Liabilities 2023: $1,603,614Net Assets 2023: $4,201,0242023Assets 2024: $8,343,009Liabilities 2024: $2,415,866Net Assets 2024: $5,927,1432024

Highlighted filing

2024

Assets$8,343,009
Liabilities$2,415,866
Net Assets$5,927,143

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $230,986Expenses 2011: $180,260Net Income 2011: $50,7262011Expenses 2012: $220,9382012Revenue 2013: $243,975Expenses 2013: $244,190Net Income 2013: -$2152013Revenue 2014: $202,921Expenses 2014: $216,043Net Income 2014: -$13,1222014Revenue 2015: $301,867Expenses 2015: $259,118Net Income 2015: $42,7492015Revenue 2016: $400,635Expenses 2016: $387,758Net Income 2016: $12,8772016Revenue 2017: $335,135Expenses 2017: $335,889Net Income 2017: -$7542017Revenue 2018: $467,692Expenses 2018: $377,482Net Income 2018: $90,2102018Revenue 2019: $446,488Expenses 2019: $443,794Net Income 2019: $2,6942019Revenue 2020: $349,723Expenses 2020: $347,802Net Income 2020: $1,9212020Revenue 2021: $1,054,424Expenses 2021: $444,214Net Income 2021: $610,2102021Revenue 2022: $2,928,557Expenses 2022: $488,945Net Income 2022: $2,439,6122022Revenue 2023: $1,303,719Expenses 2023: $759,757Net Income 2023: $543,9622023Revenue 2024: $2,692,943Expenses 2024: $966,824Net Income 2024: $1,726,1192024

Highlighted filing

2024

Revenue$2,692,943
Expenses$966,824
Net Income$1,726,119

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.34$2.42$5.93$2.69$0.97$1.73
2023Detailed filing. Detailed filing data is available for this year.$5.80$1.60$4.20$1.30$0.76$0.54
2022Detailed filing. Detailed filing data is available for this year.$3.92$0.26$3.66$2.93$0.49$2.44
2021Detailed filing. Detailed filing data is available for this year.$1.22$0.00$1.22$1.05$0.44$0.61
2020Detailed filing. Detailed filing data is available for this year.$0.63$0.02$0.61$0.35$0.35$0.00
2019Detailed filing. Detailed filing data is available for this year.$0.79$0.18$0.61$0.45$0.44$0.00
2018Detailed filing. Detailed filing data is available for this year.$0.86$0.25$0.60$0.47$0.38$0.09
2017Detailed filing. Detailed filing data is available for this year.$0.76$0.15$0.61$0.34$0.34$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.82$0.20$0.61$0.40$0.39$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.68$0.08$0.60$0.30$0.26$0.04
2014Summary only. Only limited summary data is available for this year.$0.60$0.04$0.56$0.20$0.22$0.01
2013Summary only. Only limited summary data is available for this year.$0.66$0.09$0.57$0.24$0.24$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.62$0.05$0.57$0.22
2011Summary only. Only limited summary data is available for this year.$0.08$0.00$0.08$0.23$0.18$0.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 29, 2025
Return Version
2024v5.0
Gross Receipts
$2,692,943
Mission and Program Overview

Mission

To educate the general public on the history of farming and the role of farm cooperatives in helping solve past and current issues in agriculture.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$3,060,194$3,153,891▲ $93,697
Pledges and Grants Receivable$50,000$1,189,764▲ $1,139,764
Other Notes and Loans Receivable, Net-$411,152-
Accounts Receivable$331,097--
Land, Buildings, and Equipment, Net$337,910$326,035▼ $11,875
Total Assets$5,804,638$8,343,009▲ $2,538,371
Other Assets Total$2,025,437$3,262,167▲ $1,236,730
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,421,069$1,452,511▲ $31,442
Deferred Revenue$10,683$609,443▲ $598,760
Accounts Payable and Accrued Expenses$83,242$243,112▲ $159,870
Grants Payable$88,620$110,800▲ $22,180
Total Liabilities$1,603,614$2,415,866▲ $812,252
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,813,773$5,355,430▲ $1,541,657
Net Assets With Donor Restrictions$387,251$571,713▲ $184,462
Total Net Assets Fund Balance$4,201,024$5,927,143▲ $1,726,119
Total Liabilities and Net Assets / Fund Balance$5,804,638$8,343,009▲ $2,538,371

Asset Categories

AssetBook ValueDepreciationBasis
Land$264,775-$264,775
Buildings$44,764$74,611$119,375
Other Land Buildings$12,463$26,887$39,350
Equipment$4,033$25,079$29,112
Other Assets Org$3,262,167--
Compensation and Service Providers

Employees

NameTitleBaseOtherTotal
Anne SchwagerlVice Preside-$85,215$85,215
Carol AndersonChair$825$800$1,625
Josh VanderpolDirector$825$800$1,625
Linda LarsonDirector$750$800$1,550
Melissa RoachSecretary-$1,325$1,325
Ted WinterVice Chair-$800$800
Steve LinderDirector-$650$650

Board Members and Trustees

NameTitle
Gary WertishPresident
Revenue and Support

Revenue Composition

Contributions and Grants
$2,553,981
Program Service Revenue
$20,624
Investment Income
$67,014
Other Revenue
$51,324
All Other Contributions
$1,229,648
Change in Net Assets
$1,726,119

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,692,943
Total Revenue per Audited Statements
$2,692,943
Total Revenue per Form 990
$2,692,943
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$828,220
Grants and Similar Amounts Paid$138,604
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$525,400$19,043-$544,443
Grants to Domestic Orgs$138,604--$138,604
Interest$61,442--$61,442
Conferences and Meetings$45,988$2,065-$48,053
Office Expenses$33,421$5,710-$39,131
Travel$35,826$450-$36,276
Advertising$33,658$705-$34,363
Fees for Services Accounting-$21,718-$21,718
Occupancy$18,469$1,127-$19,596
Depreciation Depletion$11,875--$11,875
Fees for Services Legal$10,071$465-$10,536
Other Expenses$573$214-$787
Total Functional Expenses$915,327$51,497$0$966,824

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$966,824
Total Expenses per Audited Statements$966,824
Total Expenses per Form 990$966,824
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
East Central LivestockNorth Branch, MN-Co-ops for Climate$30,000
Get Bentz Farm & Salt of the NorthNorthfield, MN-Co-ops for Climate$30,000
Summer Kitchen CooperativeSt Paul, MN-Co-ops for Climate$30,000
ATTORNEY GENERAL'S OFFICESt Paul, MN-Antitrust Fellowship$20,000
FARMERS' LEGAL ACTION GROUP--Antitrust Fellowship$15,000
Various 5000 Each---$13,604
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
No
Audit committee
Yes
Backup withholding compliance
No
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
No
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

Ted winter, 27750 100th street, fulda, mn 56131 carol anderson, 14235 115th ave, foley, mn 56329 linda larson, 12485 blanca ave, rosemount, mn 55068 steve linder, 27721 160th st, oklee, mn 56742 josh vanderpol, 4077 110th ave ne, kerkhoven, mn 56252 gary wertish, 26416 cty rd 17, renville, mn 56284 anne schwagerl, 88068 230th street, browns valley, mn 56219

Form 990, Page 6, Part VI, Line 9

Anne schwagerl 305 roselawn avenue e st paul, mn 55117 melissa roach 305 roselawn aveneu e st paul, mn 55117 ted winter 305 roselawn avenue e st paul, mn 55117 carol anderson 305 roselawn avenue e st paul, mn 55117 linda larson 305 roselawn avenue e st paul, mn 55117 steve linder 305 roselawn avenue e st paul, mn 55117 josh vanderpol 305 roselawn avenue e st paul, mn 55117

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

The income tax return is reviewed by the accountant and the president of the board of directors.

Form 990, Page 6, Part VI, Line 19

The governing documents and financial statements are available to the public upon request at the taxpayer's main office location.

Filing and Contact Details

Filer

Filer Name
Farmers Union Foundation
EIN
41-6041830
Phone
6516391223
Address
305 ROSELAWN AVE E SUITE 200, ST PAUL, MN 55117
Doing Business As
Minnesota Farmers Union Foundation

Signing Officer

Name
Gary Wertish
Title
President
Phone
6512884065
Signed
2025-10-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gary Wertish
Formed
1956
Legal Domicile
Mn
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
10

Preparer

Firm
Carlsonsv Llp
Address
505 HWY 169 N SUITE 100, PLYMOUTH, MN 55441
Preparer
Matt Guyer CPA
Phone
7635429633
Supplemental Narrative

Additional Explanations

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

The minnesota farmers union (mfu) foundation established in 1958, advances the mission of minnesota farmers union by promoting education, leadership development, climate-resilient farming, and local food system strength. Through programming that spans youth engagement, cooperative education, infrastructure investment, and climate innovation, the foundation supports farmers, consumers, and communities across minnesota. The foundation has expanded agricultural literacy and public understanding of cooperative principles through publications, community events, and initiatives like minnesota cooks, which connects local farmers and chefs while showcasing minnesota-grown food in its annual calendar. To strengthen local food systems, mfu created the minnesota foodshed platform to connect producers and buyers and partnered with ridgewater and central lakes colleges to establish meat cutting & butchery programs. Ongoing efforts to develop a usda-inspected regional meat processing facility in staples, mn aims to improve access and keep more value in rural communities. Mfu's climate & working lands program helps farmers adapt to and mitigate climate change through innovation and collaboration. Initiatives include a green ammonia pilot converting wind energy into low-carbon fertilizer, the co-ops for climate grant program supporting farmer-led climate initiatives, and the minnesota working group for climate-smart commodities. The foundation also provides practical resources such as the farmers' guides to carbon markets and solar and wind energy, and partners with universities and agencies to expand access to clean energy and sustainable practices. For over eight decades, mfu's leadership camp program has empowered youth ages 8-18 with cooperative education, leadership skills, and agricultural awareness, preparing the next generation of community leaders. Across all its initiatives-from education and processing infrastructure to climate action-the mfu foundation continues to build a fairer, more resilient agricultural economy that empowers farmers, engages youth, and sustains minnesota's rural communities.

Form 990, Part IX, Line 11G

Contracted employees 315,679 17,718 0 contract services 209,721 1,325 0 total 525,400 19,043 0

Financial Statement Notes

Schedule D, Page 3, Part X

Minnesota farmers union and farmers union foundation are organized as minnesota nonprofit corporations and have been recognized by the irs as exempt from federal income taxes under irc section 501(a) as organizations described in irc section 501(c)(5) - minnesota farmers union and irc section 501(c)(3) - farmers union foundation. Each entity is annually required to file a return of organization exempt from income tax (form 990) with the irs. In addition, the entities are subject to income tax on net income that is derived from business activities that are unrelated to their exempt purposes. Minnesota farmers union files an exempt organization business income tax return (form 990-t) with the irs to report its unrelated business taxable income. Farmers union foundation determined that it is not subject to unrelated business income tax and has not filed an exempt organization business income tax return (form 990-t) with the irs. Minnesota farmers union service corporation is organized as a minnesota business corporation. Income taxes are accounted for using the asset and liability method. Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities, and their respective tax-basis carrying amounts. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period in which the enactment date occurs. The determination of current and deferred income taxes is a critical accounting estimate which is based on complex analyses of many factors including interpretation of federal and state income tax laws; the evaluation of uncertain tax positions; differences between the tax and financial reporting bases of assets and liabilities (temporary differences); estimates of amounts due or owed, such as the timing of reversal of temporary differences; and current financial accounting standards. Additionally, there can be no assurance that estimates and interpretations used in determining income tax liabilities will not be challenged by federal and state taxing authorities. Actual results could differ significantly from the estimates and tax law interpretations used in determining the current and deferred income tax liabilities.

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IRS990/Desc0THE MINNESOTA FARMERS UNION (MFU) FOUNDATION ESTABLISHED IN 1958, ADVANCES THE MISSION OF MINNESOTA FARMERS UNION BY PROMOTING EDUCATION, LEADERSHIP DEVELOPMENT, CLIMATE-RESILIENT FARMING, AND LOCAL FOOD SYSTEM STRENGTH. THROUGH PROGRAMMING THAT SPANS YOUTH ENGAGEMENT, COOPERATIVE EDUCATION, INFRASTRUCTURE INVESTMENT, AND CLIMATE INNOVATION, THE FOUNDATION SUPPORTS FARMERS, CONSUMERS, AND COMMUNITIES ACROSS MINNESOTA. THE FOUNDATION HAS EXPANDED AGRICULTURAL LITERACY AND PUBLIC UNDERSTANDING OF COOPERATIVE PRINCIPLES THROUGH PUBLICATIONS, COMMUNITY EVENTS, AND INITIATIVES LIKE MINNESOTA COOKS, WHICH CONNECTS LOCAL FARMERS AND CHEFS WHILE SHOWCASING MINNESOTA-GROWN FOOD IN ITS ANNUAL CALENDAR. TO STRENGTHEN LOCAL FOOD SYSTEMS, MFU CREATED THE MINNESOTA FOODSHED PLATFORM TO CONNECT PRODUCERS AND BUYERS AND PARTNERED WITH RIDGEWATER AND CENTRAL LAKES COLLEGES TO ESTABLISH MEAT CUTTING & BUTCHERY PROGRAMS. ONGOING EFFORTS TO DEVELOP A USDA-INSPECTED REGIONAL MEAT PROCESSING FACILITY IN STAPLES, MN AIMS TO IMPROVE ACCESS AND KEEP MORE VALUE IN RURAL COMMUNITIES. MFU'S CLIMATE & WORKING LANDS PROGRAM HELPS FARMERS ADAPT TO AND MITIGATE CLIMATE CHANGE THROUGH INNOVATION AND COLLABORATION. INITIATIVES INCLUDE A GREEN AMMONIA PILOT CONVERTING WIND ENERGY INTO LOW-CARBON FERTILIZER, THE CO-OPS FOR CLIMATE GRANT PROGRAM SUPPORTING FARMER-LED CLIMATE INITIATIVES, AND THE MINNESOTA WORKING GROUP FOR CLIMATE-SMART COMMODITIES. THE FOUNDATION ALSO PROVIDES PRACTICAL RESOURCES SUCH AS THE FARMERS' GUIDES TO CARBON MARKETS AND SOLAR AND WIND ENERGY, AND PARTNERS WITH UNIVERSITIES AND AGENCIES TO EXPAND ACCESS TO CLEAN ENERGY AND SUSTAINABLE PRACTICES. FOR OVER EIGHT DECADES, MFU'S LEADERSHIP CAMP PROGRAM HAS EMPOWERED YOUTH AGES 8-18 WITH COOPERATIVE EDUCATION, LEADERSHIP SKILLS, AND AGRICULTURAL AWARENESS, PREPARING THE NEXT GENERATION OF COMMUNITY LEADERS. ACROSS ALL ITS INITIATIVES-FROM EDUCATION AND PROCESSING INFRASTRUCTURE TO CLIMATE ACTION-THE MFU FOUNDATION CONTINUES TO BUILD A FAIRER, MORE RESILIENT AGRICULTURAL ECONOMY THAT EMPOWERS FARMERS, ENGAGES YOUTH, AND SUSTAINS MINNESOTA'S RURAL COMMUNITIES.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MINNESOTA FARMERS UNION AND FARMERS UNION FOUNDATION ARE ORGANIZED AS MINNESOTA NONPROFIT CORPORATIONS AND HAVE BEEN RECOGNIZED BY THE IRS AS EXEMPT FROM FEDERAL INCOME TAXES UNDER IRC SECTION 501(A) AS ORGANIZATIONS DESCRIBED IN IRC SECTION 501(C)(5) - MINNESOTA FARMERS UNION AND IRC SECTION 501(C)(3) - FARMERS UNION FOUNDATION. EACH ENTITY IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. IN ADDITION, THE ENTITIES ARE SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO THEIR EXEMPT PURPOSES. MINNESOTA FARMERS UNION FILES AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990-T) WITH THE IRS TO REPORT ITS UNRELATED BUSINESS TAXABLE INCOME. FARMERS UNION FOUNDATION DETERMINED THAT IT IS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAX AND HAS NOT FILED AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990-T) WITH THE IRS. MINNESOTA FARMERS UNION SERVICE CORPORATION IS ORGANIZED AS A MINNESOTA BUSINESS CORPORATION. INCOME TAXES ARE ACCOUNTED FOR USING THE ASSET AND LIABILITY METHOD. UNDER THIS METHOD, DEFERRED TAX ASSETS AND LIABILITIES ARE RECOGNIZED FOR THE FUTURE TAX CONSEQUENCES ATTRIBUTABLE TO DIFFERENCES BETWEEN THE FINANCIAL STATEMENT CARRYING AMOUNTS OF EXISTING ASSETS AND LIABILITIES, AND THEIR RESPECTIVE TAX-BASIS CARRYING AMOUNTS. DEFERRED TAX ASSETS AND LIABILITIES ARE MEASURED USING ENACTED TAX RATES EXPECTED TO APPLY TO TAXABLE INCOME IN THE YEARS IN WHICH THOSE TEMPORARY DIFFERENCES ARE EXPECTED TO BE RECOVERED OR SETTLED. THE EFFECT ON DEFERRED TAX ASSETS AND LIABILITIES OF A CHANGE IN TAX RATES IS RECOGNIZED IN INCOME IN THE PERIOD IN WHICH THE ENACTMENT DATE OCCURS. THE DETERMINATION OF CURRENT AND DEFERRED INCOME TAXES IS A CRITICAL ACCOUNTING ESTIMATE WHICH IS BASED ON COMPLEX ANALYSES OF MANY FACTORS INCLUDING INTERPRETATION OF FEDERAL AND STATE INCOME TAX LAWS; THE EVALUATION OF UNCERTAIN TAX POSITIONS; DIFFERENCES BETWEEN THE TAX AND FINANCIAL REPORTING BASES OF ASSETS AND LIABILITIES (TEMPORARY DIFFERENCES); ESTIMATES OF AMOUNTS DUE OR OWED, SUCH AS THE TIMING OF REVERSAL OF TEMPORARY DIFFERENCES; AND CURRENT FINANCIAL ACCOUNTING STANDARDS. ADDITIONALLY, THERE CAN BE NO ASSURANCE THAT ESTIMATES AND INTERPRETATIONS USED IN DETERMINING INCOME TAX LIABILITIES WILL NOT BE CHALLENGED BY FEDERAL AND STATE TAXING AUTHORITIES. ACTUAL RESULTS COULD DIFFER SIGNIFICANTLY FROM THE ESTIMATES AND TAX LAW INTERPRETATIONS USED IN DETERMINING THE CURRENT AND DEFERRED INCOME TAX LIABILITIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2SUMMER KITCHEN COOPERATIVE
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt3ATTORNEY GENERAL'S OFFICE
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt4FARMERS' LEGAL ACTION GROUP
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