Civic Intelligence

First Step Farm of Wnc Inc.

990 • Fiscal year 2018 • EIN 56-1161072

Jul 01, 2017 to Jun 30, 2018 • Filed on Dec 20, 2018

Organization ProfileWWW.FIRSTSTEPFARMWNC.ORG
PO Box 1450Candler, NC 28715

(828) 667-0587

Siviq Scores

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

Liabilities / Assets

76th percentile

0.66x

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

2018 filings • NTEE F • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

89th percentile

1.11x

Higher debt load relative to revenue than 89% of similar nonprofits.

2018 filings • NTEE F • $1M-$5M nonprofits • Source year 2018

Net Margin

30th percentile

-1.0%

Higher net margin than 30% of similar nonprofits.

2018 filings • NTEE F • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

32nd percentile

$66,574

Higher top officer pay than 32% of similar nonprofits.

Top officer pay equals 4.5% of source-year revenue.

2018 filings • NTEE F • $1M-$5M nonprofits • Source year 2018

Asset Growth

33rd percentile

-1.1%

Faster asset growth than 33% of similar nonprofits.

2018 filings • NTEE F • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

31st percentile

1.0%

Faster revenue growth than 31% of similar nonprofits.

2018 filings • NTEE F • $1M-$5M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets76th percentile

Assets

Down

$2,449,843

Down $26,505 (-1.1%) from 2017

Net Assets

Down

$821,744

Down $15,331 (-1.8%) from 2017

Liabilities

Down

$1,628,099

Down $11,174 (-0.7%) from 2017

Revenue And Expenses
Liabilities / Revenue89th percentileNet Margin30th percentile

Revenue

Up

$1,466,014

Up $15,088 (+1.0%) from 2017

Expenses

Down

$1,481,345

Down $39,008 (-2.6%) from 2017

Net Income

Up

-$15,331

Up $54,096 (+78%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth33rd percentile

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

$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

2018

Assets$2,449,843
Liabilities$1,628,099
Net Assets$821,744
Open 2018 Filing

Operations Trend

Revenue Growth31st percentile

Revenue, expenses, and net income across loaded years, with this 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

2018

Revenue$1,466,014
Expenses$1,481,345
Net Income-$15,331
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Dec 20, 2018
Return Version
2017v2.3
Gross Receipts
$1,735,082
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$2,033,930$1,963,723▼ $70,207
Savings and Temporary Cash Investments$309,523$340,804▲ $31,281
Inventories for Sale or Use$83,507$85,448▲ $1,941
Cash and Non-Interest-Bearing Accounts$29,742$32,179▲ $2,437
Prepaid Expenses and Deferred Charges$5,451$15,064▲ $9,613
Accounts Receivable$5,930$7,409▲ $1,479
Total Assets$2,476,348$2,449,843▼ $26,505
Other Assets Total$8,265$5,216▼ $3,049
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,285,923$1,251,816▼ $34,107
Deferred Revenue$277,985$277,985→ $0
Accounts Payable and Accrued Expenses$56,057$75,161▲ $19,104
Escrow Account Liability$19,308$23,137▲ $3,829
Total Liabilities$1,639,273$1,628,099▼ $11,174
Net Assets / Fund Balance
Unrestricted Net Assets$837,075$821,744▼ $15,331
Total Net Assets Fund Balance$837,075$821,744▼ $15,331
Total Liabilities and Net Assets / Fund Balance$2,476,348$2,449,843▼ $26,505

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,059,670$1,426,945$2,486,615
Equipment$306,230$412,367$718,597
Land$597,823-$597,823
Compensation and Service Providers
Top Officer Pay32nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
J Michael PlemmonsExecutive DirectorPT$63,334$3,240$66,574

Board Members and Trustees

NameTitle
J Scott HughesChairman
Buzzy CannadyVice Chairman
Bob PorterBoard Member
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
$13,521
Program Service Revenue
$1,270,084
Investment Income
$-8,588
Other Revenue
$190,997
All Other Contributions
$12,645
Change in Net Assets
$-15,331

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,466,014
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$9,242
Total Revenue per Audited Statements
$1,475,256
Total Revenue per Form 990
$1,466,014
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$956,165
Other Expenses$525,180
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$614,735$73,480-$688,215
Occupancy$116,918$17,323-$134,241
Office Expenses$93,932$18,767-$112,699
Other Employee Benefits$91,684$9,319-$101,003
Depreciation Depletion$85,577$496-$86,073
Current Officers, Directors, Trustees, and Key Employees-$66,574-$66,574
Payroll Taxes$43,986$10,273-$54,259
Insurance$49,853$3,614-$53,467
Pension Plan Contributions$33,698$12,416-$46,114
Fees for Services Other$5,777$13,772-$19,549
Interest$14,786--$14,786
Advertising$55$5,018-$5,073
Conferences and Meetings$3,085$120-$3,205
Other Expenses$1,104$2,851-$1,104
Travel-$601-$601
Total Functional Expenses$1,246,721$234,624$0$1,481,345

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,490,587
Expenses per Audited Statements$1,481,345
Total Expenses per Form 990$1,481,345
Expenses Not Reported on Form 990$9,242
Expenses Not Reported on Financial Statements$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 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
2018-12-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
J Michael Plemmons
Formed
1976
Legal Domicile
Nc
Voting Board Members
9
Independent Board Members
9
Employees
110
Volunteers
0

Preparer

Firm
Dixon Hughes Goodman 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 period.”

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.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Loss on sale of asset 9,242.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Loss on sale of asset 9,242.”

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IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt017323
IRS990/OccupancyGrp/ProgramServicesAmt0116918
IRS990/OccupancyGrp/TotalAmt0134241
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt018767
IRS990/OfficeExpensesGrp/ProgramServicesAmt093932
IRS990/OfficeExpensesGrp/TotalAmt0112699
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt08265
IRS990/OtherAssetsTotalGrp/EOYAmt05216
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt09319
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt091684
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0101003
IRS990/OtherExpensesGrp/Desc0FOOD EXPENSE
IRS990/OtherExpensesGrp/Desc1MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc2DRUG TESTING
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02851
IRS990/OtherExpensesGrp/ProgramServicesAmt087231
IRS990/OtherExpensesGrp/ProgramServicesAmt14300
IRS990/OtherExpensesGrp/ProgramServicesAmt21104
IRS990/OtherExpensesGrp/TotalAmt087231
IRS990/OtherExpensesGrp/TotalAmt17151
IRS990/OtherExpensesGrp/TotalAmt21104
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/ExclusionAmt013540
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt013540
IRS990/OtherRevenueTotalAmt013540
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt073480
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0614735
IRS990/OtherSalariesAndWagesGrp/TotalAmt0688215
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt010273
IRS990/PayrollTaxesGrp/ProgramServicesAmt043986
IRS990/PayrollTaxesGrp/TotalAmt054259
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt012416
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt033698
IRS990/PensionPlanContributionsGrp/TotalAmt046114
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt05451
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt015064
IRS990/PrincipalOfficerNm0J MICHAEL PLEMMONS
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0RESIDENTS FEES
IRS990/ProgramServiceRevenueGrp/Desc1FEES FOR SERVICE
IRS990/ProgramServiceRevenueGrp/Desc2FOOD STAMPS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01111942
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt198915
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt259227
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01111942
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt198915
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt259227
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt021560
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0-8104
IRS990/PYOtherExpensesAmt0538713
IRS990/PYOtherRevenueAmt0171035
IRS990/PYProgramServiceRevenueAmt01266435
IRS990/PYRevenuesLessExpensesAmt0-69427
IRS990/PYSalariesCompEmpBnftPaidAmt0981640
IRS990/PYTotalExpensesAmt01520353
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01450926
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-15331
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01447541
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0309523
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0340804
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt013521
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt021560
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0132699
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt05161
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt056821
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0229762
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearAmt059227
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus1YearAmt059029
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus2YearsAmt062456
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus3YearsAmt060222
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus4YearsAmt064747
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt0305681
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0154
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt098
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0110
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0113
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt046
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0521
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt07819402
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt013540
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0158564
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt03637
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt012970
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt04547
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0193258
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.68570
IRS990ScheduleA/PublicSupportPY170Pct00.71260
IRS990ScheduleA/PublicSupportTotal170Amt0500027
IRS990ScheduleA/SubstantialContributorsTotAmt035416
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt072748
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt080589
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0195155
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt065383
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0121568
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0535443
IRS990ScheduleA/TotalSupportAmt0729222
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/AgentTrusteeEtcInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt01059670
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01426945
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02486615
IRS990ScheduleD/EquipmentGrp/BookValueAmt0306230
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0412367
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0718597
IRS990ScheduleD/ExpensesNotReportedAmt09242
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01481345
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd00
IRS990ScheduleD/LandGrp/BookValueAmt0597823
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0597823
IRS990ScheduleD/OtherExpensesIncludedAmt09242
IRS990ScheduleD/OtherRevenueAmt09242
IRS990ScheduleD/RevenueNotReportedAmt09242
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01466014
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/ExplanationTxt1LOSS ON SALE OF ASSET 9,242.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2LOSS ON SALE OF ASSET 9,242.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01963723
IRS990ScheduleD/TotalExpensesPerForm990Amt01481345
IRS990ScheduleD/TotalRevenuePerForm990Amt01466014
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01475256
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01490587
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 PERIOD.
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/EndOfYearAssetsAmt011492
IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd0NC
IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt0VOCATIONAL TRAINING
IRS990ScheduleR/IdDisregardedEntitiesGrp/TotalIncomeAmt01141
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/AddressLine1Txt01513 SMOKY PARK HIGHWAY
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/CityNm0CANDLER
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/StateAbbreviationCd0NC

Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,449,843
Liabilities
$1,628,099
Net assets
$821,744
Revenue
$1,466,014
Expenses
$1,481,345
Net income
-$15,331
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
2018Detailed filing. Detailed filing data is available for this year.$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