Cultivating Change Foundation

“The organization did not have any standing or regularly meeting committees during 2024 outside of the full board of directors. All governance decisions and reviews including financial oversight were conducted by the full board and are documented in board meeting minutes.”

“The organizations governing documents such as its bylaws and financial statements are available to the public upon request. At this time the organization does not have a written conflict of interest policy. Requests for documents may be made by contacting the individual listed in Part VI Line 20.”

“| Explanation:| Line 1f and Line 2a: In 2024 the Cultivating Change Foundation hosted its annual Summit a core programmatic initiative that supports the Foundations mission of advocacy education and community-building for LGBTQ+ agriculturalists. The Summit included multi-day programming with speakers workshops and meals advancing the Foundations exempt purpose. Participant and sponsor registration fees totaled $39,557.25 and are reported on Line 2a as program service revenue under business code 611710 Educational Support Services. These fees were charged in exchange for educational and mission-aligned programming and do not include any contributions. The total cost of hosting the Summit in 2024 was $86,880.37 resulting in a programmatic loss. This loss was covered by general contributions grants and donations reported on Line 1f totaling $195,025. These contributions were not tied to specific goods or services and reflect donor support for the organizations overall exempt mission. The organization retains positive net assets at year-end supported by these general contributions allowing for operational continuity and financial sustainability beyond the Summit.”

“| Explanation:| Line 10a: The organization informally refers to certain student-led initiatives at universities as chapters; however these groups are independently managed by their host institutions raise their own funds and operate without direction or control from the organization. As such they do not meet the definition of chapters branches or affiliates for purposes of Form 990 Part VI Line 10a.”

“| Explanation:| Column B Allocation: In 2024 the Cultivating Change Foundations primary and only exempt activity was the planning funding and execution of its annual Summit. All expenditures including contractor support marketing administrative tools and logistical coordination were directly tied to this programmatic effort. Contractors were engaged to coordinate Summit operations manage communications with donors and participants and support the delivery of educational content and resources. Marketing and advertising were focused on promoting the event to the intended program audience. Administrative costs such as software and payment processing fees were incurred solely to support the programs execution. As a result all expenses reported in Part IX were appropriately classified as Program Services in Column B.”

“| Explanation:| Line 11g Fees for Services Other: The organization paid a total of $29,909 to independent contractors in 2024 for services directly supporting the planning and execution of the Foundations annual Summit. These services included project management logistics donor coordination and administrative support. All services contributed to the Foundations exempt purpose.”

“| Explanation:| Line 24e Other Expenses: Payment processing fees: $390 Bank fees: $171 Total: $561”