Civic Intelligence

First Step Farm of Wnc Inc

EIN 56-1161072 • 501(c)3 • Candler, NC

Profile

Rehabilitation of residents with substance and alochol abuse problems

PO Box 1450Candler, NC 28715

www.firststepfarmwnc.org

Siviq Scores

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

Liabilities / Assets

69th percentile

0.43x

Higher debt load relative to assets than 69% of similar nonprofits.

NTEE F • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

85th percentile

0.83x

Higher debt load relative to revenue than 85% of similar nonprofits.

NTEE F • $1M-$5M nonprofits • Source year 2024

Net Margin

57th percentile

6.1%

Higher net margin than 57% of similar nonprofits.

NTEE F • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

41st percentile

$73,090

Higher top officer pay than 41% of similar nonprofits.

Top officer pay equals 3.9% of source-year revenue.

NTEE F • $1M-$5M nonprofits • Source year 2024

Asset Growth

46th percentile

1.5%

Faster asset growth than 46% of similar nonprofits.

NTEE F • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

72nd percentile

25%

Faster revenue growth than 72% of similar nonprofits.

NTEE F • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets69th percentile

Assets

Down

$3,574,826

Down $163,397 (-4.4%) from 2022

Liabilities

Up

$1,622,827

Up $90,503 (+5.9%) from 2022

Net Assets

Down

$1,951,999

Down $253,900 (-12%) from 2022

Operations
Liabilities / Revenue85th percentileNet Margin57th percentile

Revenue

Down

$1,498,691

Down $575,881 (-28%) from 2022

Expenses

Up

$1,752,591

Up $52,690 (+3.1%) from 2022

Net Income

Down

-$253,900

Down $628,571 (-168%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth46th percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $1,547,185Liabilities 2011: $614,681Net Assets 2011: $932,5042011Assets 2012: $1,438,176Liabilities 2012: $557,198Net Assets 2012: $880,9782012Assets 2013: $1,514,149Liabilities 2013: $685,570Net Assets 2013: $828,5792013Assets 2014: $1,888,990Liabilities 2014: $1,067,934Net Assets 2014: $821,0562014Assets 2015: $1,725,970Liabilities 2015: $1,003,102Net Assets 2015: $722,8682015Assets 2016: $2,213,407Liabilities 2016: $1,306,905Net Assets 2016: $906,5022016Assets 2017: $2,476,348Liabilities 2017: $1,639,273Net Assets 2017: $837,0752017Assets 2018: $2,449,843Liabilities 2018: $1,628,099Net Assets 2018: $821,7442018Assets 2019: $2,937,138Liabilities 2019: $1,606,742Net Assets 2019: $1,330,3962019Assets 2020: $3,378,676Liabilities 2020: $1,823,075Net Assets 2020: $1,555,6012020Assets 2021: $3,703,992Liabilities 2021: $1,872,764Net Assets 2021: $1,831,2282021Assets 2022: $3,738,223Liabilities 2022: $1,532,324Net Assets 2022: $2,205,8992022Assets 2023: $3,574,826Liabilities 2023: $1,622,827Net Assets 2023: $1,951,9992023

Highlighted filing

2023

Assets$3,574,826
Liabilities$1,622,827
Net Assets$1,951,999
Open 2023 Filing

Operations Trend

Revenue Growth72nd percentile

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $1,339,7662011Expenses 2012: $1,381,4262012Expenses 2013: $1,411,4332013Revenue 2014: $1,358,772Expenses 2014: $1,366,295Net Income 2014: -$7,5232014Revenue 2015: $1,315,299Expenses 2015: $1,413,487Net Income 2015: -$98,1882015Revenue 2016: $1,595,835Expenses 2016: $1,412,201Net Income 2016: $183,6342016Revenue 2017: $1,450,926Expenses 2017: $1,520,353Net Income 2017: -$69,4272017Revenue 2018: $1,466,014Expenses 2018: $1,481,345Net Income 2018: -$15,3312018Revenue 2019: $2,051,364Expenses 2019: $1,542,712Net Income 2019: $508,6522019Revenue 2020: $1,760,350Expenses 2020: $1,535,145Net Income 2020: $225,2052020Revenue 2021: $1,882,634Expenses 2021: $1,607,007Net Income 2021: $275,6272021Revenue 2022: $2,074,572Expenses 2022: $1,699,901Net Income 2022: $374,6712022Revenue 2023: $1,498,691Expenses 2023: $1,752,591Net Income 2023: -$253,9002023

Highlighted filing

2023

Revenue$1,498,691
Expenses$1,752,591
Net Income-$253,900
Open 2023 Filing

Filings

Most recent year

2023 • Form 990Summary only. Only limited summary data is available for this year.

Open filing
Assets
$3,574,826
Liabilities
$1,622,827
Net assets
$1,951,999
Revenue
$1,498,691
Expenses
$1,752,591
Net income
-$253,900
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$3.57$1.62$1.95$1.50$1.75$0.25
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.74$1.53$2.21$2.07$1.70$0.37
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.70$1.87$1.83$1.88$1.61$0.28
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.38$1.82$1.56$1.76$1.54$0.23
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.94$1.61$1.33$2.05$1.54$0.51
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.45$1.63$0.82$1.47$1.48$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.48$1.64$0.84$1.45$1.52$0.07
2016Detailed filing. Detailed filing data is available for this year.$2.21$1.31$0.91$1.60$1.41$0.18
2015Detailed filing. Detailed filing data is available for this year.$1.73$1.00$0.72$1.32$1.41$0.10
2014Detailed filing. Detailed filing data is available for this year.$1.89$1.07$0.82$1.36$1.37$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.51$0.69$0.83$1.41
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.44$0.56$0.88$1.38
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.55$0.61$0.93$1.34
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 11, 2023
Return Version
2021v4.2
Gross Receipts
$2,327,528
Mission and Program Overview

Mission

Rehabilitation of residents with substance and alochol abuse problems

Rehabilitation of residents with substance and alcohol abuse problems

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,858,387$3,048,780▲ $190,393
Savings and Temporary Cash Investments$717,697$551,357▼ $166,340
Inventories for Sale or Use$69,032$90,775▲ $21,743
Cash and Non-Interest-Bearing Accounts$33,776$24,453▼ $9,323
Prepaid Expenses and Deferred Charges$5,439$6,891▲ $1,452
Accounts Receivable$6,169$4,907▼ $1,262
Intangible Assets$2,934$2,327▼ $607
Total Assets$3,703,992$3,738,223▲ $34,231
Other Assets Total$10,558$8,733▼ $1,825
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,391,747$1,157,060▼ $234,687
Deferred Revenue$277,985$277,985→ $0
Accounts Payable and Accrued Expenses$171,499$75,023▼ $96,476
Escrow Account Liability$31,533$22,256▼ $9,277
Total Liabilities$1,872,764$1,532,324▼ $340,440
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,831,228$2,205,899▲ $374,671
Total Net Assets Fund Balance$1,831,228$2,205,899▲ $374,671
Total Liabilities and Net Assets / Fund Balance$3,703,992$3,738,223▲ $34,231

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$908,051$1,335,675$2,243,726
Other Land Buildings$1,166,580-$1,166,580
Equipment$376,326$553,549$929,875
Land$597,823-$597,823
Compensation and Service Providers
Top Officer Pay41st percentile

Employees

NameTitleFull / Part TimeBaseTotal
J Michael PlemmonsExecutive DirectorPT$57,850$57,850

Board Members and Trustees

NameTitle
J Scott HughesChairman
Buzzy CannadyVice Chairman
James CrawfordBoard Member
Max DeckleverBoard Member
Mckenzie KoonBoard Member
Nathan RamseyBoard Member
Steve MetcalfBoard Member
Laura C OwenbySecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$219,121
Program Service Revenue
$1,366,961
Investment Income
$-1,148
Other Revenue
$489,638
All Other Contributions
$11,771
Change in Net Assets
$374,671

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,074,572
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,074,572
Total Revenue per Form 990
$2,074,572
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,041,035
Other Expenses$658,866
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$686,649$56,136-$742,785
Office Expenses$146,336$21,706-$168,042
Occupancy$140,014$18,744-$158,758
Other Employee Benefits$121,920$12,449-$134,369
Depreciation Depletion$112,103$607-$112,710
Insurance$69,137$3,346-$72,483
Current Officers, Directors, Trustees, and Key Employees-$57,850-$57,850
Payroll Taxes$48,553$8,288-$56,841
Pension Plan Contributions$38,710$10,480-$49,190
Fees for Services Other$5,967$18,271-$24,238
Interest$124$11,197-$11,321
Advertising-$3,978-$3,978
Conferences and Meetings$2,730--$2,730
Other Expenses$1,800$2,046-$1,800
Total Functional Expenses$1,474,803$225,098$0$1,699,901

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,699,901
Total Expenses per Audited Statements$1,699,901
Total Expenses per Form 990$1,699,901
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
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

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The return was prepared by an independent accounting firm with information provided by management. The form 990 was provided to each voting board member for discussion and comment before filing with the irs.”

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

“The organization conducts an annual review of all policies with officers, directors, and key employees and requires them to report possible conflicts. The organization reviews responses and takes appropriate action to avoid conflict of interest.”

Form 990, Part VI, Section B, Line 15A

“The executive directors compensation is set and reviewed annually by the board of directors.”

Form 990, Part VI, Section C, Line 18

“In addition, recent filings of the form 990 are available online at www.guidestar.org.”

Form 990, Part VI, Section C, Line 19

“The organization's governing documents, conflict of interest policy, and financial statements are available upon request at the organization's administrative office.”

Filing and Contact Details

Filer

Filer Name
First Step Farm of Wnc Inc
EIN
56-1161072
Phone
8286670587
Address
PO BOX 1450, CANDLER, NC 28715

Signing Officer

Name
J Michael Plemmons
Title
Executive Director
Phone
8286670587
Signed
2023-05-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
J Michael Plemmons
Formed
1976
Legal Domicile
Nc
Voting Board Members
8
Independent Board Members
8
Employees
74
Volunteers
0

Preparer

Firm
Forvis Llp
Address
500 RIDGEFIELD COURT, ASHEVILLE, NC 28806
Preparer
Amy Bibby
Phone
8282542254
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The process has not changed from the prior year.”

Financial Statement Notes

PART X, LINE 2:

“The farm is incorporated as a non-profit corporation under the laws of the state of north carolina. It has qualified for exemption from federal income taxes under section 501(c)(3) of the internal revenue code ("irc".) accordingly, no provision for income taxes has been made in the consolidated financial statements. In addition, the farm qualifies for the charitable contribution deductions under section 170(b)(1)(a) and has been classified as an organization that is not a private foundation under that code. The farm follows the provisions of fasb accounting standards codification ("asc") 740 in accounting for uncertainty in income taxes. Under asc 740, the farm analyzes tax positions taken, including those related to the requirements set forth in irc sec. 501(c) to qualify as a tax-exempt organization, activities performed by volunteers and board members, the reporting of unrelated business income, and its status as a tax-exempt organization under north carolina state statute. The farm is unaware of any potential financial impact arising from uncertain tax positions.”

Raw XML AppendixShowing 400 of 486 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.

Path#Value
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IRS990/Form990PartVIISectionAGrp/PersonNm3JAMES CRAWFORD
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IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
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IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01889224
IRS990/LandBldgEquipBasisNetGrp/BOYAmt02858387
IRS990/LandBldgEquipBasisNetGrp/EOYAmt03048780
IRS990/LandBldgEquipCostOrOtherBssAmt04938004
IRS990/LegalDomicileStateCd0NC
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt01229
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0REHABILITATION OF RESIDENTS WITH SUBSTANCE AND ALOCHOL ABUSE PROBLEMS
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt01391747
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt01157060
IRS990/NetAssetsOrFundBalancesBOYAmt01831228
IRS990/NetAssetsOrFundBalancesEOYAmt02205899
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-1229
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-1229
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0158007
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0158007
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01831228
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02205899
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt018744
IRS990/OccupancyGrp/ProgramServicesAmt0140014
IRS990/OccupancyGrp/TotalAmt0158758
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt021706
IRS990/OfficeExpensesGrp/ProgramServicesAmt0146336
IRS990/OfficeExpensesGrp/TotalAmt0168042
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt010558
IRS990/OtherAssetsTotalGrp/EOYAmt08733
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt012449
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0121920
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0134369
IRS990/OtherExpensesGrp/Desc0FOOD EXPENSE
IRS990/OtherExpensesGrp/Desc1MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc2DRUG TESTING
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02046
IRS990/OtherExpensesGrp/ProgramServicesAmt093311
IRS990/OtherExpensesGrp/ProgramServicesAmt17449
IRS990/OtherExpensesGrp/ProgramServicesAmt21800
IRS990/OtherExpensesGrp/TotalAmt093311
IRS990/OtherExpensesGrp/TotalAmt19495
IRS990/OtherExpensesGrp/TotalAmt21800
IRS990/OtherRevenueMiscGrp/Desc0INSURANCE PROCEEDS
IRS990/OtherRevenueMiscGrp/Desc1MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/ExclusionAmt0330052
IRS990/OtherRevenueMiscGrp/ExclusionAmt11579
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0330052
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt11579
IRS990/OtherRevenueTotalAmt0331631
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt056136
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0686649
IRS990/OtherSalariesAndWagesGrp/TotalAmt0742785
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt08288
IRS990/PayrollTaxesGrp/ProgramServicesAmt048553
IRS990/PayrollTaxesGrp/TotalAmt056841
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt010480
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt038710
IRS990/PensionPlanContributionsGrp/TotalAmt049190
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt05439
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt06891
IRS990/PrincipalOfficerNm0J MICHAEL PLEMMONS
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0FEES FOR SERVICE
IRS990/ProgramServiceRevenueGrp/Desc1RESIDENTS FEES
IRS990/ProgramServiceRevenueGrp/Desc2FOOD STAMPS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01211942
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt190378
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt264641
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01211942
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt190378
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt264641
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt022972
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0524
IRS990/PYOtherExpensesAmt0585904
IRS990/PYOtherRevenueAmt0453613
IRS990/PYProgramServiceRevenueAmt01405525
IRS990/PYRevenuesLessExpensesAmt0275627
IRS990/PYSalariesCompEmpBnftPaidAmt01021103
IRS990/PYTotalExpensesAmt01607007
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01882634
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0374671
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01524968
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0717697
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0551357
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0219121
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt022972
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0109657
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt035867
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt013521
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0401138
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearAmt064641
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus1YearAmt056639
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus2YearsAmt046700
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus3YearsAmt046345
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus4YearsAmt059227
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt0273552
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt081
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0206
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0740
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0141
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0154
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01322
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt08427772
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0331631
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt032915
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt04109
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt02267
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt013540
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0384462
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.63620
IRS990ScheduleA/PublicSupportPY170Pct00.68910
IRS990ScheduleA/PublicSupportTotal170Amt0674690
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0283762
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt079611
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0156357
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt082212
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt072748
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0674690
IRS990ScheduleA/TotalSupportAmt01060474
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/ScheduleBRequiredInd01
IRS990ScheduleD/AgentTrusteeEtcInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0908051
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01335675
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02243726
IRS990ScheduleD/EquipmentGrp/BookValueAmt0376326
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0553549
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0929875
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01699901
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd00
IRS990ScheduleD/LandGrp/BookValueAmt0597823
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0597823
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01166580
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01166580
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02074572
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FARM IS INCORPORATED AS A NON-PROFIT CORPORATION UNDER THE LAWS OF THE STATE OF NORTH CAROLINA. IT HAS QUALIFIED FOR EXEMPTION FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE ("IRC".) ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE CONSOLIDATED FINANCIAL STATEMENTS. IN ADDITION, THE FARM QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTIONS UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER THAT CODE. THE FARM FOLLOWS THE PROVISIONS OF FASB ACCOUNTING STANDARDS CODIFICATION ("ASC") 740 IN ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. UNDER ASC 740, THE FARM ANALYZES TAX POSITIONS TAKEN, INCLUDING THOSE RELATED TO THE REQUIREMENTS SET FORTH IN IRC SEC. 501(C) TO QUALIFY AS A TAX-EXEMPT ORGANIZATION, ACTIVITIES PERFORMED BY VOLUNTEERS AND BOARD MEMBERS, THE REPORTING OF UNRELATED BUSINESS INCOME, AND ITS STATUS AS A TAX-EXEMPT ORGANIZATION UNDER NORTH CAROLINA STATE STATUTE. THE FARM IS UNAWARE OF ANY POTENTIAL FINANCIAL IMPACT ARISING FROM UNCERTAIN TAX POSITIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03048780
IRS990ScheduleD/TotalExpensesPerForm990Amt01699901
IRS990ScheduleD/TotalRevenuePerForm990Amt02074572
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02074572
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01699901
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE RETURN WAS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM WITH INFORMATION PROVIDED BY MANAGEMENT. THE FORM 990 WAS PROVIDED TO EACH VOTING BOARD MEMBER FOR DISCUSSION AND COMMENT BEFORE FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION CONDUCTS AN ANNUAL REVIEW OF ALL POLICIES WITH OFFICERS, DIRECTORS, AND KEY EMPLOYEES AND REQUIRES THEM TO REPORT POSSIBLE CONFLICTS. THE ORGANIZATION REVIEWS RESPONSES AND TAKES APPROPRIATE ACTION TO AVOID CONFLICT OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE DIRECTORS COMPENSATION IS SET AND REVIEWED ANNUALLY BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3IN ADDITION, RECENT FILINGS OF THE FORM 990 ARE AVAILABLE ONLINE AT WWW.GUIDESTAR.ORG.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AT THE ORGANIZATION'S ADMINISTRATIVE OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt0FSF LLC
IRS990ScheduleR/IdDisregardedEntitiesGrp/EIN0204928252
IRS990ScheduleR/IdDisregardedEntitiesGrp/EndOfYearAssetsAmt02032
IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd0NC
IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt0VOCATIONAL TRAINING
IRS990ScheduleR/IdDisregardedEntitiesGrp/TotalIncomeAmt01253
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/AddressLine1Txt01513 SMOKY PARK HIGHWAY
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/CityNm0CANDLER
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/StateAbbreviationCd0NC

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