Liabilities / Assets
64th percentile
Higher debt load relative to assets than 64% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.02x
Liabilities / Revenue
61st percentile
Higher debt load relative to revenue than 61% of similar nonprofits.
Net Margin
64th percentile
Higher net margin than 64% of similar nonprofits.
Top Officer Pay
95th percentile
Higher top officer pay than 95% of similar nonprofits.
Top officer pay equals 15.5% of source-year revenue.
Asset Growth
76th percentile
Faster asset growth than 76% of similar nonprofits.
Revenue Growth
86th percentile
Faster revenue growth than 86% of similar nonprofits.
Balance Sheet
Assets
Up$254,143
Up $71,494 (+39%) from 2019
Net Assets
Up$249,941
Up $68,001 (+37%) from 2019
Liabilities
Up$4,202
Up $3,493 (+493%) from 2019
Revenue And Expenses
Revenue
Up$436,671
Up $129,978 (+42%) from 2019
Expenses
Up$368,670
Up $46,029 (+14%) from 2019
Net Income
Up$68,001
Up $83,949 (+526%) from 2019
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2020 to Dec 31, 2020
- Signed
- May 9, 2022
- Return Version
- 2020v4.0
- Gross Receipts
- $436,671
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
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Accounts Receivable | $88,032 | $106,372 | ▲ $18,340 |
| Cash and Non-Interest-Bearing Accounts | $13,667 | $92,933 | ▲ $79,266 |
| Savings and Temporary Cash Investments | $80,951 | $34,088 | ▼ $46,863 |
| Pledges and Grants Receivable | $0 | $0 | → $0 |
| Total Assets | $182,650 | $254,143 | ▲ $71,493 |
| Other Assets Total | - | $20,750 | - |
| Liabilities | |||
| Other Liabilities | $710 | $3,963 | ▲ $3,253 |
| Accounts Payable and Accrued Expenses | - | $239 | - |
| Total Liabilities | $710 | $4,202 | ▲ $3,492 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $181,940 | $249,941 | ▲ $68,001 |
| Net Assets With Donor Restrictions | $0 | $0 | → $0 |
| Total Net Assets Fund Balance | $181,940 | $249,941 | ▲ $68,001 |
| Total Liabilities and Net Assets / Fund Balance | $182,650 | $254,143 | ▲ $71,493 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Assets Org | $20,750 | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Rachel | Armstrong | FT | $64,447 | $3,386 | $67,833 |
Board Members and Trustees
| Name | Title |
|---|---|
| Jason Fischbach | Director |
| Rebecca Claypool | Director |
| Beth | Dooley |
| Andrew | Larson |
| Angie | Sullivan |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $382,812
- Program Service Revenue
- $53,193
- Investment Income
- $666
- Other Revenue
- $0
- All Other Contributions
- $43,175
- Change in Net Assets
- $68,001
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $264,990 |
| Other Expenses | $103,680 |
| Total Fundraising Expense | $31,512 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $151,131 | $16,981 | $1,698 | $169,810 |
| Current Officers, Directors, Trustees, and Key Employees | $44,952 | $9,633 | $9,633 | $64,218 |
| Payroll Taxes | $15,669 | $1,843 | $922 | $18,434 |
| Information Technology | - | $7,704 | $7,704 | $15,408 |
| Fees for Services Other | $14,294 | - | - | $14,294 |
| Other Employee Benefits | $7,387 | $869 | $435 | $8,691 |
| Fees for Services Accounting | - | $8,461 | - | $8,461 |
| Occupancy | $2,478 | $2,478 | $2,478 | $7,434 |
| Travel | $6,352 | - | $866 | $7,218 |
| Advertising | - | - | $7,092 | $7,092 |
| Pension Plan Contributions | $3,261 | $384 | $192 | $3,837 |
| Office Expenses | $1,447 | $170 | $85 | $1,702 |
| Other Expenses | $0 | $0 | $407 | $407 |
| Insurance | - | $206 | - | $206 |
| Total Functional Expenses | $288,249 | $48,909 | $31,512 | $368,670 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Payroll liabilities | $3,963 |
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
- 2022-05-09
Organization Details
- Principal Officer
- Rachel Armstrong
- Formed
- 2012
- Legal Domicile
- Wi
- Voting Board Members
- 6
- Independent Board Members
- 6
- Employees
- 6
- Volunteers
- 45
Raw XML AppendixShowing 400 of 436 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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|---|---|---|
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| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 239 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 88032 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 106372 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | 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. |
| IRS990/AdvertisingGrp/FundraisingAmt | 0 | 7092 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 7092 |
| IRS990/AllOtherContributionsAmt | 0 | 43175 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 0 |
| IRS990/BenefitsToMembersGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 0 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | Rachel Armstrong |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2183024030 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 302 W Austin St |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Duluth |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MN |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 55803 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 13667 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 92933 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 9633 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 9633 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 44952 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 64218 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/ContriRptFundraisingEventAmt | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
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| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 666 |
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| IRS990/CYOtherRevenueAmt | 0 | 0 |
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| IRS990/CYRevenuesLessExpensesAmt | 0 | 68001 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 264990 |
| IRS990/CYTotalExpensesAmt | 0 | 368670 |
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| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
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| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | Farmer Education: We leveraged the global pandemic to completely reformat our Farmer Education program to deliver the same quality, interactive, and community-building educational workshops that are so successful in a completely online environment. To do so, we revamped the curriculum, turning an 8-hour workshop into a series of 5 modules hosted online for a cohort-driven format. By moving our programming online, we gained the ability to serve any farmer in the United States, regardless of location or resources, with the legal education they need to resolve their vulnerabilities. As soon as the pandemic began in 2020, we assumed a vital role as a source of immediate legal information on how farmers and ranchers nationwide could resolve emerging legal vulnerabilities as well as leverage government assistance programs. We served thousands of farmers nationwide, and saw 60% of farmers attending taking immediate action to reduce risk or leverage assistance opportunities through 13+ webinars on the legal implications of the pandemic for farmers nationwide. In 2020, we also laid the groundwork for extensive improvements to how farmers and ranchers find, read, and get answers on the educational material we provide. This program posts revenue because we received money to pay for these upgrades in 2020 but had not yet incurred the expenses. We also earn revenue on contracts to develop curriculum, which are not included as grants above. |
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| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonatedServicesAndUseFcltsAmt | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
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| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 6 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 185243 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FederatedCampaignsAmt | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 8461 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 8461 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 14294 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 14294 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignGrantsGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1 |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 3386 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Rachel |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Jason Fischbach |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Rebecca Claypool |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Beth |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Andrew |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Angie |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Director |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Dooley |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Larson |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Sullivan |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2012 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
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| IRS990/GainOrLossGrp/OtherAmt | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
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| IRS990/GovernmentGrantsAmt | 0 | 339637 |
| IRS990/GrantAmt | 0 | 0 |
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| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 0 |
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| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 436671 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IncmFromInvestBondProceedsGrp/ExclusionAmt | 0 | 0 |
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| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 6 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/FundraisingAmt | 0 | 7704 |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 7704 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 15408 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 206 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 206 |
| IRS990/InvestmentExpenseAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 666 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 666 |
| IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 1 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | WI |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
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| IRS990/MembershipDuesAmt | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | Farm 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 able to understand and assist agricultural business owners in resolving risk. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
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| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 249941 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
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| IRS990/NoncashContributionsAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
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| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 2478 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 2478 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 7434 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 85 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 170 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 1447 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 1702 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
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| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 20750 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 435 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 869 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 7387 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 8691 |
| IRS990/OtherExpensesGrp/Desc | 0 | Direct Program Expenses |
| IRS990/OtherExpensesGrp/Desc | 1 | Bank and Business Fees |
| IRS990/OtherExpensesGrp/Desc | 2 | Communications and Strategic Planning |
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| IRS990/OtherExpensesGrp/FundraisingAmt | 2 | 407 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 180 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 0 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 41278 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 0 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 0 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 41278 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 180 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 407 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 710 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 3963 |
| IRS990/OtherRevenueTotalAmt | 0 | 0 |
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| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 16981 |
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| IRS990/PrincipalOfficerNm | 0 | Rachel Armstrong |
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| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Presentation/Workshop Fees |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Curriculum and Resource Creation Fees |
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| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | Non-Farmer Education: Farm Commons has built a very strong program to build the capacity of Extension Educators, nonprofit employees, and farm support persons nationwide to help farmers recognize and address legal vulnerabilities before a problem occurs. We went into 2020 with more than a dozen in-person workshops nationwide scheduled and booked. We were forced to cancel all of them and move to an online program. We invested significant time and effort in 2020 to converting our successful day-long Discovering Resilience program into a virtual experience. We did not pilot nor launch the online program until 2021, however, so we are unable to post results specific to the 2020 fiscal year. We experienced cost over-runs in converting this program to an online experience because the grants available did not have sufficient flexibility remaining to cover the necessary expenses. Both the Farmer Education program and the Non-farmer Education program rely on the same infrastructure, so the availability of funds for the Education program helped build the infrastructure that also supports the Non-farmer Education Program. Non-farmers benefited greatly from our extensive work on legal education. Around 30% of our attendees across the 13 webinars were our Non-farmer audience. Our resources and materials helped these service providers get essential information directly to farmers nationwide, quickly. |
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| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | Research: Farm Commons provides essential services in doing complex legal research and in reseraching the impact and ramifications of legal realities on diverse farm communities. In 2020, we opened new projects to study farm employment law rules as well as farm 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. This program was greatly challenged by the pandemic as it was more difficult to condut the research remotely as compared to in person. We were not able to travel to farmers or to reach them in the forums where they already gather to collect information and invite discussion. Conducting remote research certainly reduced expenses, but forced us to make up for shortfalls with alternative efforts later in 2021 as we strove to still produce excellent quality studies of how the law impacts farmers in their day to day decision making. |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section B, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section B, Line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section B, Line 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section C, Line 19 |
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Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2020 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $254,143
- Liabilities
- $4,202
- Net assets
- $249,941
- Revenue
- $436,671
- Expenses
- $368,670
- Net income
- $68,001