Civic Intelligence

Toe River Aggregation Center Training Organization Regional Inc

EIN 45-5100047 • 501(c)3 • Burnsville, NC

Profile

Reduce poverty, increase farm income in our community, expand sources of safe, healthy, local grown food, preserve farmland and green space.protect farm culture in community

PO Box 1507Burnsville, NC 28714

n/A

Siviq Scores

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

Liabilities / Assets

74th percentile

0.31x

Higher debt load relative to assets than 74% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

83rd percentile

0.61x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

66th percentile

14%

Higher net margin than 66% of similar nonprofits.

501(c)3 • $1M-$5M 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

51%

Faster asset growth than 90% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

79th percentile

35%

Faster revenue growth than 79% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Assets

Down

$2,026,760

Down $123,049 (-5.7%) from 2023

Liabilities

Down

$620,880

Down $55,708 (-8.2%) from 2023

Net Assets

Down

$1,405,880

Down $67,341 (-4.6%) from 2023

Revenue

Down

$1,021,843

Down $378,983 (-27%) from 2023

Expenses

Up

$880,589

Up $177,346 (+25%) from 2023

Net Income

Down

$141,254

Down $556,329 (-80%) from 2023

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2013: $19,655Liabilities 2013: $0Net Assets 2013: $19,6552013Assets 2014: $66,934Liabilities 2014: $0Net Assets 2014: $66,9342014Assets 2015: $190,374Liabilities 2015: $88,943Net Assets 2015: $101,4312015Assets 2016: $276,773Liabilities 2016: $39,901Net Assets 2016: $236,8722016Assets 2017: $523,711Liabilities 2017: $148,613Net Assets 2017: $375,0982017Assets 2018: $633,700Liabilities 2018: $275,060Net Assets 2018: $358,6402018Assets 2019: $672,188Liabilities 2019: $205,769Net Assets 2019: $466,4192019Assets 2020: $962,116Liabilities 2020: $157,129Net Assets 2020: $804,9872020Assets 2021: $1,065,708Liabilities 2021: $154,372Net Assets 2021: $911,3362021Assets 2022: $888,097Liabilities 2022: $112,459Net Assets 2022: $775,6382022Assets 2023: $2,149,809Liabilities 2023: $676,588Net Assets 2023: $1,473,2212023Assets 2024: $2,026,760Liabilities 2024: $620,880Net Assets 2024: $1,405,8802024

Highlighted filing

2024

Assets$2,026,760
Liabilities$620,880
Net Assets$1,405,880

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2013: $172,801Expenses 2013: $153,146Net Income 2013: $19,6552013Revenue 2014: $265,494Expenses 2014: $262,188Net Income 2014: $3,3062014Revenue 2015: $350,028Expenses 2015: $300,253Net Income 2015: $49,7752015Revenue 2016: $468,938Expenses 2016: $343,700Net Income 2016: $125,2382016Revenue 2017: $388,131Expenses 2017: $289,806Net Income 2017: $98,3252017Revenue 2018: $377,549Expenses 2018: $394,007Net Income 2018: -$16,4582018Revenue 2019: $475,373Expenses 2019: $367,594Net Income 2019: $107,7792019Revenue 2020: $502,300Expenses 2020: $335,090Net Income 2020: $167,2102020Revenue 2021: $512,279Expenses 2021: $405,930Net Income 2021: $106,3492021Revenue 2022: $560,283Expenses 2022: $576,069Net Income 2022: -$15,7862022Revenue 2023: $1,400,826Expenses 2023: $703,243Net Income 2023: $697,5832023Revenue 2024: $1,021,843Expenses 2024: $880,589Net Income 2024: $141,2542024

Highlighted filing

2024

Revenue$1,021,843
Expenses$880,589
Net Income$141,254

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.03$0.62$1.41$1.02$0.88$0.14
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.15$0.68$1.47$1.40$0.70$0.70
2022Detailed filing. Detailed filing data is available for this year.$0.89$0.11$0.78$0.56$0.58$0.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.07$0.15$0.91$0.51$0.41$0.11
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.96$0.16$0.80$0.50$0.34$0.17
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.67$0.21$0.47$0.48$0.37$0.11
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.63$0.28$0.36$0.38$0.39$0.02
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.52$0.15$0.38$0.39$0.29$0.10
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.28$0.04$0.24$0.47$0.34$0.13
2015Detailed filing. Detailed filing data is available for this year.$0.19$0.09$0.10$0.35$0.30$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.07$0.00$0.07$0.27$0.26$0.00
2013Detailed filing. Detailed filing data is available for this year.$0.02$0.00$0.02$0.17$0.15$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$2,090,053
Mission and Program Overview

Mission

Reduce poverty, increase farm income, expand sources of safe, healthy, locally grown food, preserve farmland and greenspace, and protect farm culture in a traditionally farm oriented community. TRACTOR's goals are to increase farmer income in the counties we serve by expanding the number of markets and the overall volume of produce. TRACTOR is working to increase sales through an online market and new Community Supported Agriculture (CSA) members. TRACTOR works with local farmers in nine counties in Western North Carolina and is based in Burnsville, NC. TRACTOR sells through Community Supported Agriculture subscriptions and directly to the public from their facility in Burnsville, and has trucks that deliver to regional grocery stores and wholesale distributors throughout Western North Carolina and the Piedmont. TRACTOR also works closely with local FFA students, Dig In Yancey Community Garden, and Reconciliation House's food pantry.

To increase access to community-grown food by empowering local farmers and consumers alike, reconnecting people with agriculture for a healthier community, environment, and economy.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,413,424$1,264,164▼ $149,260
Cash and Non-Interest-Bearing Accounts$330,120$387,591▲ $57,471
Inventories for Sale or Use$138,928$128,630▼ $10,298
Pledges and Grants Receivable-$100,000-
Other Notes and Loans Receivable, Net-$75,000-
Accounts Receivable$235,238$68,422▼ $166,816
Savings and Temporary Cash Investments$27,953$2,953▼ $25,000
Total Assets$2,149,809$2,026,760▼ $123,049
Other Assets Total$4,146--
Liabilities
Mortgage Notes Payable Secured by Investment Property$659,719$585,941▼ $73,778
Accounts Payable and Accrued Expenses$16,869$34,939▲ $18,070
Total Liabilities$676,588$620,880▼ $55,708
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,291,062$787,110▼ $503,952
Net Assets With Donor Restrictions$182,159$618,770▲ $436,611
Total Net Assets Fund Balance$1,473,221$1,405,880▼ $67,341
Total Liabilities and Net Assets / Fund Balance$2,149,809$2,026,760▼ $123,049

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$947,100$126,431$1,073,531
Equipment$267,025$106,780$373,805
Other Land Buildings$50,039$46,693$96,732
Land$0--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Andrew V ZucchinoExecutive DirectorFT$74,235$74,235

Board Members and Trustees

NameTitle
Casara LoganChair
Sara RunkelChair
George MoffittVice-Chair
Annette BrockBoard Member
David SmileyBoard Member
Lauren WilsonBoard Member
Molly RiddleBoard Member
Patricia Casey-MondorBoard Member
Travis GraffBoard Member
Wendy BooneBoard Member
Amanda NorthTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,077,236
Program Service Revenue
$73,419
Investment Income
$45,863
Other Revenue
$-174,675
All Other Contributions
$1,057,601
Change in Net Assets
$141,254
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$397,535
Other Expenses$305,661
Grants and Similar Amounts Paid$177,393
Total Fundraising Expense$43,815
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$261,644$7,580$18,669$287,893
Grants to Domestic Individuals$177,393--$177,393
Depreciation Depletion$87,803$4,621$0$92,424
Current Officers, Directors, Trustees, and Key Employees$46,163$10,527$17,545$74,235
Fees for Services Other$28,377$12,486$0$40,863
Payroll Taxes$30,096$1,770$3,541$35,407
Interest$16,723$984$1,968$19,675
Travel$14,870$0$0$14,870
Insurance$12,234$1,995$178$14,407
Occupancy$10,626$1,243$0$11,869
Office Expenses$5,692$3,003$1,914$10,609
Other Expenses$8,185$53$0$8,238
Information Technology$6,806$1,050$0$7,856
Fees for Services Accounting$0$6,658$0$6,658
Advertising$0$5,623$0$5,623
Total Functional Expenses$775,272$61,502$43,815$880,589
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
Annual disclosure for covered persons
Yes
Audit committee
No
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Toe River Aggregation Center Training Organization Regional Inc
EIN
45-5100047
Phone
8285360126
Address
PO Box 1507, Burnsville, NC 28714
Doing Business As
TRACTOR Food & Farms

Signing Officer

Name
Andrew Zucchino
Title
Executive Director
Phone
8285360126
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Andrew Zucchino
Formed
2013
Legal Domicile
Nc
Voting Board Members
11
Independent Board Members
11
Employees
15
Volunteers
11

Preparer

Firm
Corliss & Solomon Pllc
Address
242 CHARLOTTE ST SUITE 1, ASHEVILLE, NC 28801
Preparer
Todd Oldenburg
Phone
8282360206
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Each Trustee was provided a copy of the Form 990 to review and approve prior to the submission of the return.

Pt VI, Line 12C

Each Trustee re-establishes the conflict of interest policy through signing a new conflict of interest statement each year.

Pt VI, Line 15A

The executive director was hired and is compensated based on the search committees review of potential candidates who met the requirements of the board. The director has a review each year and at that time goals and compensation for the following year are established.

Pt VI, Line 15B

There are no other paid officers or key employees, other than the executive director, at this time. In the event that other officers or key employees are added, the annual compensation process will mirror that of the executive director.

Pt VI, Line 19

Forms 990 are available upon request and on the IRS website, as well as on the websites of may charity watch organizations. A copy of the governing documents is available to the public upon written request during normal business hours.

Pt III, Line 2

In the aftermath of Hurricane Helene, TRACTOR coordinated emergency food relief operations across the Avery, Mitchell, and Yancey county region. The organization received, stockpiled, and organized food and other essential goods, then distributed them to relief centers that were temporarily established in more isolated communities. TRACTOR opened its doors to the community-at-large and offered direct food distributions from our packing warehouse each week. We estimate that between 6,000-8,000 individuals (2,500 - 3,300 households) were directly served through our free community markets during the immediate response period, which went from early October through early December. We were able to provide home delivery services to those with limited access to transportation, had mobility issues, or who otherwise had difficulty in making it to our open markets. In addition to community food assistance efforts, TRACTOR took immediate action to support small farms across Western North Carolina. We quickly assessed damage through direct outreach, prioritizing the most urgent needs. To provide both recovery assistance and economic relief, we launched the Farmer Task Force, contracting roughly 30 local farmers and farm workers-many of whom had lost revenue due to crop loss-to assist with disaster recovery efforts. This initiative allowed farmers to earn income while rebuilding their own and neighboring farms. The Task Force tackled critical projects, including debris removal, fence and barn repairs, greenhouse reconstruction, and soil rehabilitation. Additionally, we provided essential infrastructure support, such as equipment rentals, compost, wood chips and materials for repairs, while also repurposing storm-damaged wood through sawmilling and chipping. By restoring farm operations swiftly, we ensured that fresh, locally grown food remained available in our regional distribution channels. These efforts not only addressed the immediate crisis but also strengthened the long-term resilience of our local food system.

Raw XML AppendixShowing 400 of 534 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/ProgSrvcAccomActy2Grp/Desc0Through the Healthy Harvest Program, TRACTOR procures and distributes high quality, community- grown produce to food pantries across WNC. In 2024, 123 tons of fresh, local produce was distributed amongst 19 clinical and relief partners.
IRS990/ProgSrvcAccomActy3Grp/Desc0TRACTOR offers a reliable, respectful marketplace which keeps our communities fed, our farmers paid, and everything in between. Our procurement model is built on transparency, which allows us to not only identify inequities in our food supply chain, but to address them in partnership with a regional network of skilled farmers and producers. TRACTORs network includes 261 farms, and in 2024, the organization worked directly with 74 locally owned and operated farms, generating $1.2m in new income for WNC farmers and producers.
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