Civic Intelligence

Allegheny Mountain Institute

990 • Fiscal year 2019 • EIN 46-5717620

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 04, 2020

PO Box 542Staunton, VA 24402-0542

(540) 886-0160

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.39x

Higher debt load relative to assets than 82% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

76th percentile

0.20x

Higher debt load relative to revenue than 76% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

58th percentile

6.9%

Higher net margin than 58% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

63rd percentile

$43,326

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 8.1% of source-year revenue.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

79th percentile

23%

Faster asset growth than 79% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

52nd percentile

5.1%

Faster revenue growth than 52% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Up

$274,893

Up $50,804 (+23%) from 2018

Net Assets

Up

$167,331

Up $36,507 (+28%) from 2018

Liabilities

Up

$107,562

Up $14,297 (+15%) from 2018

Revenue

Up

$532,108

Up $25,965 (+5.1%) from 2018

Expenses

Down

$495,601

Down $34,935 (-6.6%) from 2018

Net Income

Up

$36,507

Up $60,900 (+250%) from 2018

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2014: $90,489Liabilities 2014: $0Net Assets 2014: $90,4892014Assets 2015: $99,458Liabilities 2015: $10,400Net Assets 2015: $89,0582015Assets 2016: $179,590Liabilities 2016: $3,362Net Assets 2016: $176,2282016Assets 2017: $164,661Liabilities 2017: $9,444Net Assets 2017: $155,2172017Assets 2018: $224,089Liabilities 2018: $93,265Net Assets 2018: $130,8242018Assets 2019: $274,893Liabilities 2019: $107,562Net Assets 2019: $167,3312019Assets 2020: $306,132Liabilities 2020: $18,252Net Assets 2020: $287,8802020Assets 2021: $517,729Liabilities 2021: $127,126Net Assets 2021: $390,6032021Assets 2022: $584,017Liabilities 2022: $111,569Net Assets 2022: $472,4482022Assets 2023: $516,818Liabilities 2023: $47,749Net Assets 2023: $469,0692023Assets 2024: $408,040Liabilities 2024: $1,998Net Assets 2024: $406,0422024

Highlighted filing

2019

Assets$274,893
Liabilities$107,562
Net Assets$167,331

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2014: $101,666Expenses 2014: $11,177Net Income 2014: $90,4892014Revenue 2015: $368,014Expenses 2015: $369,445Net Income 2015: -$1,4312015Revenue 2016: $339,565Expenses 2016: $252,395Net Income 2016: $87,1702016Revenue 2017: $374,937Expenses 2017: $395,948Net Income 2017: -$21,0112017Revenue 2018: $506,143Expenses 2018: $530,536Net Income 2018: -$24,3932018Revenue 2019: $532,108Expenses 2019: $495,601Net Income 2019: $36,5072019Revenue 2020: $698,486Expenses 2020: $577,937Net Income 2020: $120,5492020Revenue 2021: $768,491Expenses 2021: $665,768Net Income 2021: $102,7232021Revenue 2022: $940,387Expenses 2022: $858,542Net Income 2022: $81,8452022Revenue 2023: $525,763Expenses 2023: $529,142Net Income 2023: -$3,3792023Revenue 2024: $131,428Expenses 2024: $194,455Net Income 2024: -$63,0272024

Highlighted filing

2019

Revenue$532,108
Expenses$495,601
Net Income$36,507
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 4, 2020
Return Version
2019v5.0
Gross Receipts
$532,108
Mission and Program Overview

Mission

Allegheny mountain institute (ami) is an educational non-profit organization with the mission to cultivate healthy communities through food and education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$150,738$137,001▼ $13,737
Savings and Temporary Cash Investments$25,069$71,743▲ $46,674
Cash and Non-Interest-Bearing Accounts$44,284$66,149▲ $21,865
Accounts Receivable$3,998--
Total Assets$224,089$274,893▲ $50,804
Liabilities
Deferred Revenue$86,728$96,331▲ $9,603
Other Liabilities$4,823$5,978▲ $1,155
Accounts Payable and Accrued Expenses$1,714$5,253▲ $3,539
Total Liabilities$93,265$107,562▲ $14,297
Net Assets / Fund Balance
Net Assets With Donor Restrictions$86,728$84,831▼ $1,897
Net Assets Without Donor Restrictions$44,096$82,500▲ $38,404
Total Net Assets Fund Balance$130,824$167,331▲ $36,507
Total Liabilities and Net Assets / Fund Balance$224,089$274,893▲ $50,804

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$75,676$11,036$86,712
Equipment$29,618$21,419$51,037
Other Land Buildings$22,568$11,712$34,280
Leasehold Improvements$9,139$1,550$10,689
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Susan ErhardtExec DirectoFT$43,326$43,326

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$407,710
Program Service Revenue
$122,724
Investment Income
$1,674
Other Revenue
$0
All Other Contributions
$401,193
Change in Net Assets
$36,507
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$326,987
Other Expenses$168,614
Total Fundraising Expense$28,270
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$245,534$9,120$2,641$257,295
Current Officers, Directors, Trustees, and Key Employees$14,707$19,229$9,390$43,326
Payroll Taxes$22,869$2,493$1,004$26,366
Occupancy$10,628$4,683$36$15,347
Depreciation Depletion$13,737--$13,737
Insurance$6,773$6,519$15$13,307
Other Expenses$16,764-$11,929$11,929
Fees for Services Accounting$3,290$8,074-$11,364
Fees for Services Other$9,000-$332$9,332
Travel$4,510$318$294$5,122
Advertising$3,197$309$1,435$4,941
Office Expenses$1,676$1,991$801$4,468
Conferences and Meetings$3,794$414$5$4,213
Fees for Services Legal$3,224$115-$3,339
All Other Expenses$2,313$491$388$3,192
Total Functional Expenses$413,575$53,756$28,270$495,601
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Laurie BermanPresidentUse of FarmNo-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Cards Payable$3,228
Payroll Liabilities$2,750
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
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, Page 6, Part VI, Line 2

Kayla maclachlan laurie berman/newtown eatery llc manager owner manager serves as bd mbr mark botkin laurie berman attorney president serves as personal atty

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

The board of directors performs an in-depth review of form 990 prior to filing

Form 990, Page 6, Part VI, Line 12C

The organization has each director confirm annually that he or she does not have any conflicts of interest

Form 990, Page 6, Part VI, Line 15A

The board of directors approves and annually review the salaries of the executive director and other key employees

Form 990, Page 6, Part VI, Line 15B

Directors on the board are 100% volunteer and no compensation is provided

Form 990, Page 6, Part VI, Line 19

All are available on site by request

Filing and Contact Details

Filer

Filer Name
Allegheny Mountain Institute
EIN
46-5717620
Phone
5408860160
Address
PO BOX 542, STAUNTON, VA 24402-0542

Signing Officer

Name
Mark Botkin
Title
Treasurer
Phone
5408860160
Signed
2020-11-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Laurie Berman
Formed
2014
Legal Domicile
Va
Voting Board Members
6
Independent Board Members
6
Employees
18
Volunteers
120

Preparer

Firm
Kris Mcmackin CPA Pc
Address
PO BOX 778, STAUNTON, VA 24402-0778
Preparer
Kris Mcmackin
Phone
5408855775
Supplemental Narrative

Additional Explanations

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

OTHER

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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/ProgSrvcAccomActy3Grp/Desc0FARM AND FOOD FELLOWSHIP AN 18-MONTH FELLOWSHIP PROGRAM INCLUDING PHASE I FELLOW EDUCATION ON ALLEGHENY EDUCATION FARM (ABOVE) AND PHASE II FELLOW COMMUNITY IMPACT WORK WITH REGIONAL PARTNER ORGANIZATIONS. AMI'S PHASE II FELLOWS SERVE AS GROWERS, EDUCATORS, AND CONNECTORS TO INCREASE THE AMOUNT AND ACCESSIBILITY OF LOCAL FOOD IN OUR REGION, AND TO DEMONSTRATE THE CONNECTION BETWEEN FOOD AND HEALTH. FELLOWS ARE PROVIDED A COST OF LIVING SALARY DURING PHASE II OF THE FELLOWSHIP.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0198168
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0198168
IRS990/ProgSrvcAccomActyOtherGrp/Desc0OTHER
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0369889
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt069
IRS990/PYOtherExpensesAmt0200693
IRS990/PYProgramServiceRevenueAmt0136185
IRS990/PYRevenuesLessExpensesAmt0-24393
IRS990/PYSalariesCompEmpBnftPaidAmt0329843
IRS990/PYTotalExpensesAmt0530536
IRS990/PYTotalRevenueAmt0506143
IRS990/QuidProQuoContributionsInd0true
IRS990/QuidProQuoContriDisclInd0true
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt036507
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt051164
IRS990/SavingsAndTempCashInvstGrp/BOYAmt025069
IRS990/SavingsAndTempCashInvstGrp/EOYAmt071743
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt075676
IRS990ScheduleD/BuildingsGrp/DepreciationAmt011036
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt086712
IRS990ScheduleD/EquipmentGrp/BookValueAmt029618
IRS990ScheduleD/EquipmentGrp/DepreciationAmt021419
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt051037
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt09139
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01550
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt010689
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt022568
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt011712
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt034280
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03228
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt12750
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CREDIT CARDS PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0137001
IRS990ScheduleD/TotalLiabilityAmt05978
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0LAURIE BERMAN
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0PRESIDENT
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0USE OF FARM
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0AMI LEASES 184.8 ACRES FROM RAELSA III LLC WHICH IS OWNED WHOLLY BY LAURIE BERMAN REVOCABLE TRUST. LAURIE BERMAN (PRESIDENT OF ALLEGHENY MOUNTAIN INSTITUTE) IS CURRENTLY THE SOLE TRUSTEE AND SOLE BENEFICIARY OF THE TRUST. AMI LEASES THE PROPERTY RENT FREE FROM RAELSA III LLC AND AT NO GAIN TO LAURIE BERMAN. AMI IS RESPONSIBLE FOR ALL MAINTENANCE, REPAIRS, INSURANCE AND REAL PROPERTY TAX.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART V
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1KAYLA MACLACHLAN LAURIE BERMAN/NEWTOWN EATERY LLC MANAGER OWNER MANAGER SERVES AS BD MBR MARK BOTKIN LAURIE BERMAN ATTORNEY PRESIDENT SERVES AS PERSONAL ATTY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS PERFORMS AN IN-DEPTH REVIEW OF FORM 990 PRIOR TO FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION HAS EACH DIRECTOR CONFIRM ANNUALLY THAT HE OR SHE DOES NOT HAVE ANY CONFLICTS OF INTEREST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF DIRECTORS APPROVES AND ANNUALLY REVIEW THE SALARIES OF THE EXECUTIVE DIRECTOR AND OTHER KEY EMPLOYEES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DIRECTORS ON THE BOARD ARE 100% VOLUNTEER AND NO COMPENSATION IS PROVIDED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ALL ARE AVAILABLE ON SITE BY REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0224089
IRS990/TotalAssetsEOYAmt0274893
IRS990/TotalAssetsGrp/BOYAmt0224089
IRS990/TotalAssetsGrp/EOYAmt0274893
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0407710
IRS990/TotalEmployeeCnt018
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt028270
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt053756
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0413575
IRS990/TotalFunctionalExpensesGrp/TotalAmt0495601
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt093265
IRS990/TotalLiabilitiesEOYAmt0107562
IRS990/TotalLiabilitiesGrp/BOYAmt093265
IRS990/TotalLiabilitiesGrp/EOYAmt0107562
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0130824
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0167331
IRS990/TotalProgramServiceExpensesAmt0413575
IRS990/TotalProgramServiceRevenueAmt0122724
IRS990/TotalReportableCompFromOrgAmt043326
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0124398
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0532108
IRS990/TotalVolunteersCnt0120
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0224089
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0274893
IRS990/TravelGrp/FundraisingAmt0294
IRS990/TravelGrp/ManagementAndGeneralAmt0318
IRS990/TravelGrp/ProgramServicesAmt04510
IRS990/TravelGrp/TotalAmt05122
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0ALLEGHENYMOUNTAININSTITUTE.ORG
IRS990/WhistleblowerPolicyInd0true

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