Civic Intelligence

Farm Commons Inc

990 • Fiscal year 2021 • EIN 45-5445890

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 04, 2022

302 W Austin StDuluth, MN 55803

(218) 302-4030

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.05x

Higher debt load relative to assets than 73% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

71st percentile

0.03x

Higher debt load relative to revenue than 71% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

37th percentile

0.2%

Higher net margin than 37% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

96th percentile

$69,040

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 15.7% of source-year revenue.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

48th percentile

4.0%

Faster asset growth than 48% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

47th percentile

0.4%

Faster revenue growth than 47% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Up

$264,342

Up $10,199 (+4.0%) from 2020

Net Assets

Up

$250,835

Up $894 (+0.4%) from 2020

Liabilities

Up

$13,507

Up $9,305 (+221%) from 2020

Revenue

Up

$438,509

Up $1,838 (+0.4%) from 2020

Expenses

Up

$437,615

Up $68,945 (+19%) from 2020

Net Income

Down

$894

Down $67,107 (-99%) from 2020

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2012: $6,616Liabilities 2012: $02012Assets 2013: $26,047Liabilities 2013: $02013Assets 2014: $171,324Liabilities 2014: $1,858Net Assets 2014: $169,4662014Assets 2015: $132,677Liabilities 2015: $2,151Net Assets 2015: $130,5262015Assets 2016: $168,620Liabilities 2016: $3,567Net Assets 2016: $165,0532016Assets 2017: $210,965Liabilities 2017: $16,296Net Assets 2017: $194,6692017Assets 2018: $198,374Liabilities 2018: $826Net Assets 2018: $197,5482018Assets 2019: $182,649Liabilities 2019: $709Net Assets 2019: $181,9402019Assets 2020: $254,143Liabilities 2020: $4,202Net Assets 2020: $249,9412020Assets 2021: $264,342Liabilities 2021: $13,507Net Assets 2021: $250,8352021Assets 2022: $287,917Liabilities 2022: $3,285Net Assets 2022: $284,6322022Assets 2023: $283,461Liabilities 2023: $2,471Net Assets 2023: $280,9902023Assets 2024: $377,094Liabilities 2024: $21,638Net Assets 2024: $355,4562024

Highlighted filing

2021

Assets$264,342
Liabilities$13,507
Net Assets$250,835

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2012: $20,003Expenses 2012: $13,387Net Income 2012: $6,6162012Revenue 2013: $48,264Expenses 2013: $28,307Net Income 2013: $19,9572013Revenue 2014: $273,303Expenses 2014: $129,884Net Income 2014: $143,4192014Revenue 2015: $200,488Expenses 2015: $239,428Net Income 2015: -$38,9402015Revenue 2016: $262,800Expenses 2016: $228,735Net Income 2016: $34,0652016Revenue 2017: $325,664Expenses 2017: $296,047Net Income 2017: $29,6172017Revenue 2018: $250,648Expenses 2018: $247,770Net Income 2018: $2,8782018Revenue 2019: $306,693Expenses 2019: $322,641Net Income 2019: -$15,9482019Revenue 2020: $436,671Expenses 2020: $368,670Net Income 2020: $68,0012020Revenue 2021: $438,509Expenses 2021: $437,615Net Income 2021: $8942021Revenue 2022: $504,775Expenses 2022: $470,979Net Income 2022: $33,7962022Revenue 2023: $573,738Expenses 2023: $577,380Net Income 2023: -$3,6422023Revenue 2024: $614,371Expenses 2024: $539,905Net Income 2024: $74,4662024

Highlighted filing

2021

Revenue$438,509
Expenses$437,615
Net Income$894
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 4, 2022
Return Version
2021v4.0
Gross Receipts
$438,509
Mission and Program Overview

Mission

When farmers and attorneys share knowledge, the entire local food system moves forward. Farm commons fosters the discussions and connections that build a strong legal backbone for our community.

Farm Commons' mission is to provide the legal resources sustainable farmers need to be the stable, resilient foundation of a community-based food system. Farm Commons empowers agricultural communities to resolve their own legal vulnerabilities, within an ecosystem of support.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$249,941$249,941→ $0
Accounts Receivable$106,372$126,765▲ $20,393
Cash and Non-Interest-Bearing Accounts$92,933$61,973▼ $30,960
Savings and Temporary Cash Investments$34,088$2,288▼ $31,800
Rtn Earn Endowment Incm Other Fnds$0$894▲ $894
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Land, Buildings, and Equipment, Net$0$-9,683▼ $9,683
Total Assets$254,143$264,342▲ $10,199
Other Assets Total$20,750$82,999▲ $62,249
Liabilities
Accounts Payable and Accrued Expenses$239$11,827▲ $11,588
Other Liabilities$3,963$1,680▼ $2,283
Total Liabilities$4,202$13,507▲ $9,305
Net Assets / Fund Balance
Total Net Assets Fund Balance$249,941$250,835▲ $894
Total Liabilities and Net Assets / Fund Balance$254,143$264,342▲ $10,199

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$0$0$0
Other Land Buildings$-9,683$9,683$0
Land$0-$0
Equipment$0$0$0
Leasehold Improvements$0$0$0
Other Assets Org$82,999--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
RachelArmstrongFT$69,040$69,040

Board Members and Trustees

NameTitle
Jason FischbachDirector
Rebecca ClaypoolDirector
Tom BullerDirector
BethDooley
AndrewLarson
AaronSandvig
Revenue and Support

Revenue Composition

Contributions and Grants
$409,165
Program Service Revenue
$29,290
Investment Income
$54
Other Revenue
$0
All Other Contributions
$31,168
Change in Net Assets
$894
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$235,156
Other Expenses$202,459
Total Fundraising Expense$41,108
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$188,591$5,433$7,089$201,113
Advertising$21,642$248$22,638$44,528
Information Technology$7,699$28,916$7,343$43,958
Fees for Services Other$34,163--$34,163
Other Employee Benefits$14,392$1,810$951$17,153
Payroll Taxes$16,277$613$0$16,890
Fees for Services Accounting$0$14,417$0$14,417
Depreciation Depletion$0$9,683$0$9,683
Office Expenses-$2,932$681$3,613
Travel-$-58$2,028$1,970
Occupancy$133$1,455$80$1,668
Insurance$0$131$0$131
Other Expenses$52$0$0$52
Fees for Services Legal$0$20$0$20
Total Functional Expenses$327,852$68,655$41,108$437,615
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
payroll liabilities$1,680
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
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 B, Line 11B

The Form 990 and all Schedules are prepared by the Executive Director and a copy is provided to all members of the governing body for review at least one week before being filed with the IRS.

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

Farm Commons' Conflict of Interest policy covers all directors and employees. Any director or employee is considered an interested person. In connection with any actual or possible conflict of interest, the interested person must disclose all material facts to the governing body. The interested person cannot be present at the meeting while the determination of a conflict of interest is discussed and voted upon. If a conflict that may affect the daily or long-term operations of the organization is identified, either the conflict is removed or the person does not participate in the decision making regarding the area of conflict. To ensure the organization operates in a manner consistent with charitable purposes and does not jeopardize its tax-exempt status, each director and employee must annually affirm that the individual has received a copy of the conflict of interest policy, has read and understands the policy and has agreed to comply with the policy.

Form 990, Part VI, Section B, Line 15

The performance of the Executive Director is reviewed by the members of the governing board on an annual basis. As a part of the performance review, the governing board sets the compensation for the Executive Director. The governing board reviews wage comparability data on a regular basis as part of the review and compensation process. The performance review also includes an assessment of the Executive Director's success in meeting stated goals and priority objectives for the organization. The evaluation is conducted by the Compensation Committee and the content of the review and resulting recommendations of the committee are documented. The full board approves the final salary and compensation for the Executive Director, annually.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Farm Commons
EIN
45-5445890
Phone
2183024030
Address
302 W Austin St, Duluth, MN 55803

Signing Officer

Name
Rachel Armstrong
Title
Executive Director
Phone
2183024030
Signed
2022-11-04

Organization Details

Principal Officer
Rachel Armstrong
Formed
2012
Legal Domicile
Wi
Voting Board Members
7
Independent Board Members
7
Employees
5
Volunteers
32
Supplemental Narrative

Financial Statement Notes

Schedule D, Part I, Line 1

website depreciation

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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/Desc0Farmer Education: In 2021, we achieved several strategic goals for our Farmer Education program. First, we took our flagship online workshop Discovering Resilience, which empowers producers nationwide to understand and take action towards the 10 best practices of legal resilience and made it available nationwide to any farmer or rancher, anywhere. Our new online workshop networks producers from around the country as they create action plans that reduce their most significant vulnerabilities. We saw widespread positive reception for the workshop and we experienced even stronger outcomes than our in-person workshop! We also launched a new library at our website with a new, more logical search mechanism to help farmers determine which of our 100+ resources answer their particular questions. In 2021, we designed and launched our Farmer Fellows program which is part of a long-term strategic initiative to integrate the stories and leadership of farmers themselves into our legal education curriculum. We also made strong headway in producing our 50-state index of farm employment laws, which will be the first such resource developed in the country on this complex area of law.
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IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
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IRS990/MissionDesc0Farm Commons' mission is to provide the legal resources that sustainable farmers need to become the stable, resilient foundation of a community-based food system. Farm Commons empowers agricultural communities (including farmers, ranchers, and agriculture support persons) to identify and resolve legal vulnerabilities within an ecosystem of support. An ecosystem of support includes accountants, attorneys, and insurance agents who assist agricultural business owners in resolving risk. To carry out our mission, we create educational resources including online workshops. We also develop farmer leadership on legal issues in local communities.
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IRS990/MoreThan5000KToOrgInd00
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IRS990/NetAssetsOrFundBalancesEOYAmt0250835
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt00
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IRS990/NetUnrlzdGainsLossesInvstAmt00
IRS990/NoncashContributionsAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt080
IRS990/OccupancyGrp/ManagementAndGeneralAmt01455
IRS990/OccupancyGrp/ProgramServicesAmt0133
IRS990/OccupancyGrp/TotalAmt01668
IRS990/OfficeExpensesGrp/FundraisingAmt0681
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02932
IRS990/OfficeExpensesGrp/TotalAmt03613
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt020750
IRS990/OtherAssetsTotalGrp/EOYAmt082999
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0951
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt01810
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt014392
IRS990/OtherEmployeeBenefitsGrp/TotalAmt017153
IRS990/OtherExpensesGrp/Desc0Direct Program Expenses, supplies and materials
IRS990/OtherExpensesGrp/Desc1Bank and Business Fees
IRS990/OtherExpensesGrp/Desc2Staff Training and Development
IRS990/OtherExpensesGrp/Desc3Communications and Strategic Planning
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
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IRS990/OtherExpensesGrp/FundraisingAmt30
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IRS990/OtherExpensesGrp/ProgramServicesAmt10
IRS990/OtherExpensesGrp/ProgramServicesAmt20
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IRS990/OtherExpensesGrp/TotalAmt11461
IRS990/OtherExpensesGrp/TotalAmt21892
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IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt05433
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0188591
IRS990/OtherSalariesAndWagesGrp/TotalAmt0201113
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IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0613
IRS990/PayrollTaxesGrp/ProgramServicesAmt016277
IRS990/PayrollTaxesGrp/TotalAmt016890
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IRS990/PrincipalOfficerNm0Rachel Armstrong
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IRS990/ProgramServiceRevenueGrp/BusinessCd0611519
IRS990/ProgramServiceRevenueGrp/Desc0Curriculum and resource creation contracts
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt029290
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgSrvcAccomActy2Grp/Desc0Non-Farmer Education: In 2021, Farm Commons expanded its service to Extension Educators, nonprofit employees, and farm support persons nationwide to help farmers recognize and address legal vulnerabilities before a problem occurs. We launched our comprehensive online workshop, Guiding Resilience, available to non-farmers nationwide, no matter their geography. We also launched our online question-and-answer platform where we receive and answer hundreds of questions about farm law, largely from agricultural professionals in local communities. Our data estimate that for every one non-farming agriculture professional we reach, that person provides our information to 22 more farmers in their local community, significantly magnifying our ability to achieve our mission. Our resources and materials helped these service providers get essential information directly to farmers nationwide, quickly. We also launched our formal program to license our material to agricultural service providers, allowing them to distribute all our print materials in their communities.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt095550
IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0112744
IRS990/ProgSrvcAccomActy3Grp/Desc0Research: Farm Commons provides essential services in doing complex legal research and in studying the impact and ramifications of legal realities on diverse farm communities. In 2021, we developed our research into food safety liability and the insurance policies that control for food safety risks. We also worked extensively on research into farmer awareness of, acceptance of, and interest in collaborative solutions to labor shortage challenges. As part of this, we worked with law academics and legal clinics around the country to develop a more robust awareness of the complex issues affecting farm businesses nationwide and to foster more academic research into these problems and potential solutions.
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IRS990/ProgSrvcAccomActy3Grp/GrantAmt00
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt047059
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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.77$0.22$3.55$6.14$5.40$0.74
2023Summary only. Only limited summary data is available for this year.$2.83$0.02$2.81$5.74$5.77$0.04
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.88$0.03$2.85$5.05$4.71$0.34
2021Detailed filing. Detailed filing data is available for this year.$2.64$0.14$2.51$4.39$4.38$0.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.54$0.04$2.50$4.37$3.69$0.68
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.83$0.01$1.82$3.07$3.23$0.16
2018Summary only. Only limited summary data is available for this year.$1.98$0.01$1.98$2.51$2.48$0.03
2017Summary only. Only limited summary data is available for this year.$2.11$0.16$1.95$3.26$2.96$0.30
2016Summary only. Only limited summary data is available for this year.$1.69$0.04$1.65$2.63$2.29$0.34
2015Summary only. Only limited summary data is available for this year.$1.33$0.02$1.31$2.00$2.39$0.39
2014Detailed filing. Detailed filing data is available for this year.$1.71$0.02$1.69$2.73$1.30$1.43
2013Summary only. Only limited summary data is available for this year.$0.26$0.00$0.48$0.28$0.20
2012Summary only. Only limited summary data is available for this year.$0.07$0.00$0.20$0.13$0.07