Civic Intelligence

Sustainable Mountain Agriculture Center Inc

EIN 61-1342481 • 501(c)3 • Berea, KY

Profile

Agricultural Education in sustainable agriculture and service to the agricultural community. To educate young and old alike to the value of genetic diversity and seed saving. To provide open pollinated germplasm to gardeners and farmers. Sales of these seeds goes to pay for the cost of production including paying students internship wages.

1033 Pilot Knob Cemetery RoadBerea, KY 40403

www.heirlooms.org

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

10th percentile

-88%

Higher net margin than 10% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

88th percentile

$22,000

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 190.8% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

42nd percentile

-8.3%

Faster asset growth than 42% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

9th percentile

-82%

Faster revenue growth than 9% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$113,097

Down $10,202 (-8.3%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$113,097

Down $10,202 (-8.3%) from 2023

Operations
Liabilities / Revenue62nd percentileNet Margin10th percentile

Revenue

Down

$11,532

Down $52,442 (-82%) from 2023

Expenses

Down

$21,734

Down $53,279 (-71%) from 2023

Net Income

Up

-$10,202

Up $837 (+7.6%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth42nd percentile

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

$150K$100K$50K$0Assets 2021: $148,013Liabilities 2021: $0Net Assets 2021: $148,0132021Assets 2022: $134,338Liabilities 2022: $0Net Assets 2022: $134,3382022Assets 2023: $123,299Liabilities 2023: $0Net Assets 2023: $123,2992023Assets 2024: $113,097Liabilities 2024: $0Net Assets 2024: $113,0972024

Highlighted filing

2024

Assets$113,097
Liabilities$0
Net Assets$113,097
Open 2024 Filing

Operations Trend

Revenue Growth9th percentile

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

$100K$50K$0-$50KRevenue 2021: $31,938Expenses 2021: $0Net Income 2021: $31,9382021Revenue 2022: -$13,675Expenses 2022: $0Net Income 2022: -$13,6752022Revenue 2023: $63,974Expenses 2023: $75,013Net Income 2023: -$11,0392023Revenue 2024: $11,532Expenses 2024: $21,734Net Income 2024: -$10,2022024

Highlighted filing

2024

Revenue$11,532
Expenses$21,734
Net Income-$10,202
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$113,097
Liabilities
$0
Net assets
$113,097
Revenue
$11,532
Expenses
$21,734
Net income
-$10,202
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.13$0.00$1.13$0.12$0.22$0.10
2023Detailed filing. Detailed filing data is available for this year.$1.23$0.00$1.23$0.64$0.75$0.11
2022Detailed filing. Detailed filing data is available for this year.$1.34$0.00$1.34$0.14$0.00$0.14
2021Detailed filing. Detailed filing data is available for this year.$1.48$0.00$1.48$0.32$0.00$0.32
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 15, 2025
Return Version
2024v5.0
Gross Receipts
$60,837
Mission and Program Overview

Mission

Agricultural Education in sustainable agriculture and service to the agricultural community. To educate young and old alike to the value of genetic diversity and seed saving. To provide open pollinated germplasm to gardeners and farmers. Sales of these seeds goes to pay for the cost of production including paying students internship wages.

Program Services

DescriptionGrantsExpenses
We grew 140 varieties of seeds and sold packs of them to over 1,800 people. We participated in 4 seed swaps of which one of them we held in Berea ourselves. We had one intern working for us during the summer, teaching her the process of growing and saving seeds.$0$71,039
Compensation and Service Providers
Top Officer Pay88th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Barbara TotiDirectorPT$22,000-$22,000
Michael J BestExecutive DirectorPT$16,000-$16,000
Bill BestPresidentPT$0--
Rosemary FrancisDirector-$0--
Frank BarnettSecretary-$0--
Filing and Contact Details

Filer

Filer Name
Sustainable Mountain Agriculture Center Inc
EIN
61-1342481
Phone
8595823618
Address
1033 Pilot Knob Cemetery Road, Berea, KY 40403

Signing Officer

Name
Michael Best
Title
Executive Director
Phone
8595823618
Signed
2025-05-15
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part III, Line (28-31)

“We grew 140 different varieties of heirloom beans and tomatoes. We sold seed to over 1,800 gardners and farmers. We had one summer intern who was in college at WKU. She learned how to grow and save heirloom bean and tomato seeds. We went to 4 seed swaps in the region and held one ourselves in Berea, KY.”

Raw XML Appendix174 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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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Raleigh
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Executive Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Director
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
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IRS990EZ/OtherExpensesTotalAmt00
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IRS990EZ/PrimaryExemptPurposeTxt0Agricultural Education in sustainable agriculture and service to the agricultural community. To educate young and old alike to the value of genetic diversity and seed saving. To provide open pollinated germplasm to gardeners and farmers. Sales of these seeds goes to pay for the cost of production including paying students internship wages.
IRS990EZ/PrintingPublicationsPostageAmt021734
IRS990EZ/ProgramServiceRevenueAmt00
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IRS990EZ/ProhibitedTaxShelterTransInd00
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IRS990EZ/SalariesOtherCompEmplBnftAmt00
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IRS990EZ/SchoolOperatingInd00
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IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
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IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
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IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0www.heirlooms.org
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0There was no additional income to report on this line. The only forms of income for this organization were reported on other lines. Line 10 was interest income from a CD that we have.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Schedule A, Part III, Line 12
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0We grew 140 different varieties of heirloom beans and tomatoes. We sold seed to over 1,800 gardners and farmers. We had one summer intern who was in college at WKU. She learned how to grow and save heirloom bean and tomato seeds. We went to 4 seed swaps in the region and held one ourselves in Berea, KY.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part III, Line (28-31)
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Michael Best
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/PhoneNum08595823618
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SUSTAINABLE MOUNTAIN AGRICULTURE CENTER INC
ReturnHeader/Filer/BusinessNameControlTxt0SUST
ReturnHeader/Filer/EIN0611342481
ReturnHeader/Filer/PhoneNum08595823618
ReturnHeader/Filer/USAddress/AddressLine1Txt01033 Pilot Knob Cemetery Road
ReturnHeader/Filer/USAddress/CityNm0Berea
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd040403
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/ReturnTs02025-05-15T10:39:09-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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