Civic Intelligence

Farm Commons Inc

990 • Fiscal year 2022 • EIN 45-5445890

Jan 01, 2022 to Dec 31, 2022 • Filed on Jun 30, 2023

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

46th percentile

0.01x

Higher debt load relative to assets than 46% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

40th percentile

0.01x

Higher debt load relative to revenue than 40% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Net Margin

51st percentile

6.7%

Higher net margin than 51% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

77th percentile

$70,501

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 14.0% of source-year revenue.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Asset Growth

63rd percentile

8.9%

Faster asset growth than 63% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

58th percentile

15%

Faster revenue growth than 58% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Assets

Up

$287,917

Up $23,575 (+8.9%) from 2021

Net Assets

Up

$284,632

Up $33,797 (+13%) from 2021

Liabilities

Down

$3,285

Down $10,222 (-76%) from 2021

Revenue

Up

$504,775

Up $66,266 (+15%) from 2021

Expenses

Up

$470,979

Up $33,364 (+7.6%) from 2021

Net Income

Up

$33,796

Up $32,902 (+3680%) from 2021

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

2022

Assets$287,917
Liabilities$3,285
Net Assets$284,632

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

2022

Revenue$504,775
Expenses$470,979
Net Income$33,796
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Jun 30, 2023
Return Version
2022v5.0
Gross Receipts
$504,775
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$250,835▲ $894
Accounts Receivable$126,765$164,422▲ $37,657
Cash and Non-Interest-Bearing Accounts$61,973$63,642▲ $1,669
Rtn Earn Endowment Incm Other Fnds$894$33,797▲ $32,903
Savings and Temporary Cash Investments$2,288$0▼ $2,288
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
Loans From Officers Directors-$0-
Prepaid Expenses and Deferred Charges$0$0→ $0
Land, Buildings, and Equipment, Net$-9,683$-26,283▼ $16,600
Total Assets$264,342$287,917▲ $23,575
Other Assets Total$82,999$86,136▲ $3,137
Liabilities
Other Liabilities$1,680$1,862▲ $182
Accounts Payable and Accrued Expenses$11,827$1,423▼ $10,404
Grants Payable-$0-
Mortgage Notes Payable Secured by Investment Property-$0-
Unsecured Notes Loans Payable-$0-
Deferred Revenue-$0-
Escrow Account Liability-$0-
Tax Exempt Bond Liabilities-$0-
Total Liabilities$13,507$3,285▼ $10,222
Net Assets / Fund Balance
Total Net Assets Fund Balance$250,835$284,632▲ $33,797
Total Liabilities and Net Assets / Fund Balance$264,342$287,917▲ $23,575

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$0$0$0
Other Land Buildings$-26,283$26,283$0
Land$0-$0
Equipment$0$0$0
Leasehold Improvements$0$0$0
Other Assets Org$86,136--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Rachel ArmstrongEx officio and Non-Voting DirectorFT$70,501$70,501

Board Members and Trustees

NameTitle
Kate GrahamPresident
Aaron SandvigDirector
Andrew LarsonDirector
Beth DooleyDirector
Tom BullerDirector
Joy KirkpatrickTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$406,772
Program Service Revenue
$98,003
Investment Income
$0
Other Revenue
$0
All Other Contributions
$23,270
Change in Net Assets
$33,796
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$352,651
Other Expenses$118,328
Total Fundraising Expense$53,636
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$161,176$61,991$24,796$247,963
Current Officers, Directors, Trustees, and Key Employees$24,796$24,796$12,398$61,990
Information Technology$12,942$6,443$6,548$25,933
Payroll Taxes$15,283$7,132$3,057$25,472
Fees for Services Accounting$516$18,742$103$19,361
Depreciation Depletion$0$16,600$0$16,600
Other Employee Benefits$6,840$3,192$1,368$11,400
Pension Plan Contributions$3,496$1,631$699$5,826
Other Expenses$3,200$832$810$4,842
Office Expenses$1,084$2,586$504$4,174
Fees for Services Other$75$674$892$1,641
Travel$312$11$550$873
Advertising$687-$64$751
Total Functional Expenses$268,053$149,290$53,636$470,979
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
Loans from Officers, Directors, Trustees, and Key Employees-$0-
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
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

All board members receive a final draft copy of the complete Form 990 return plus the spreadsheets and reports used to prepare the return. Members are given 7 days to review and comment on or request clarification on the tax return. Comments and questions are addressed within that 7 days, or the submission time is extended to allow all comments and questions to be fully addressed. When all is resolved, the return is submitted.

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

At each new member orientation and annually in the December annual meeting, the conflicts of interest policy is distributed and members have the opportunity to submit documentation of any potential or actual conflicts of interest, if necessary.

Form 990, Part VI, Section B, Line 15

Compensation for every non-Executive Director position is determined according to the Compensation and Benefits policy, which is prepared and maintained by the Executive Director, and which requires an analysis of comparable positions in the organization's home state within a similar profession and at a similar scale. Compensation for the Executive Director position is determined according to the Compensation policy prepared and maintained by the Board of Directors, and which requires the organization strive to provide compensation at the level of comparable positions in the organization's home state within a similar profession and at a similar scale. A market comparison is preformed not more than every 2 years.

Form 990, Part VI, Section C, Line 19

Yes, these documents were available to the public. Documents required to be available for public inspection (governing documents, conflict of interest policy, and financial statements) are available by calling the organization at the number listed at our website or emailing our central email address info at farmcommons dot org.

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
2023-06-30

Organization Details

Principal Officer
Rachel Armstrong
Formed
2012
Legal Domicile
Wi
Voting Board Members
6
Independent Board Members
6
Employees
6
Volunteers
5
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Accumulated rounding differences in transitioning to whole numbers only.

Raw XML AppendixShowing 400 of 579 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/Desc0Farmer Education: In 2022 we hosted about 130 farmers through our Discovering Resilience workshop, which saw 90% of attendees adopt at least one of the 10 best practices of legal resilience within 3 months of the workshop. In addition, 80% of attendees are still working towards implementing 4 or more best practices 3 months after the workshop. We launched a new Advanced Farm Employment Law workshop. We wrote and distributed 7 additional guides including in-depth material on auto insurance and property insurance for farm businesses. We delivered 22 webinars to farmers nationwide on essential farm law subjects. We launched a very succesful first year of our Farmer Fellowship (now called the Collaborative Learning Fellowship) where we support farmers in developing their stories of success in managing business law issues on their farm. We developed a framework to scale the Fellowship nationwide, empowering our Alumni to lead farm law circles of support in their own community. In addition, we addressed 60 individual questions and issues over our online Q&A platform, creating a community-wide discussion on farm law issues that affect farmers the most including forming LLCs, writing leases, and managing employment law obligations.
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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 the leadership of agricultural community members (farmers and their supporters) to support legal resiliency, locally.
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IRS990/OfficeExpensesGrp/FundraisingAmt0504
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02586
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IRS990/OfficeExpensesGrp/TotalAmt04174
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IRS990/OtherExpensesGrp/FundraisingAmt135
IRS990/OtherExpensesGrp/FundraisingAmt20
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IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt061991
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt07132
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IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01631
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IRS990/PrincipalOfficerNm0Rachel Armstrong
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IRS990/ProgramServiceRevenueGrp/Desc0Curriculum and Resource Development Contracts
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IRS990/ProgSrvcAccomActy2Grp/Desc0Non-Farmer Education: In 2022, Farm Commons developed 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 delivered our comprehensive online workshop, Guiding Resilience, to 50 professionals nationwide. We supported 128 non-farming professionals with customized access to our resources and individualized webinars to their agricultural communities. Our data show 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. Considering the incredible impact and further potential of these partners to help us reach each farmer in America, we designed a new Legal Ecosystem Fellowship program that trains these partners to be able to lead farm law workshops in their own communities- a program that will launch in 2023.
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IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt040107
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 2022, this program was stepped back to allow staff to focus on our new Fellowship programs in the Farmer and NonFarmer Education programs, which are key to efficient scalability nationwide. We secured revenue late in the fiscal year for this program and did not yet incur the expenses to develop proposals and identify research needs for future support.
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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
2022Detailed filing. Detailed filing data is available for this year.$2.88$0.03$2.85$5.05$4.71$0.34
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$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