Civic Intelligence

Fertile Soils Fund Inc.

EIN 93-2667820 • Manhattan, KS

Pub. 78 Eligible990-N CoverageNTEE K05

Profile

We help partner farmers afford balanced, pollution-mitigated fertilizer (additional to what is needed for the current year's crop yield), turning last year's residues into deep resistant soil organic carbon for healthier, more secure farm soils (therefore food supply) and planet. We aim to positively change american farming, turning this research-backed strategy into widely acknowledged best practice.

2840 Kelly CirManhattan, KS 66502-2645

www.fertilesoils.org

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Up

$12,969

Up $11,367 (+710%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$12,969

Up $11,367 (+710%) from 2024

Operations

Revenue

Up

$37,500

Up $18,584 (+98%) from 2024

Expenses

Up

$26,133

Up $8,819 (+51%) from 2024

Net Income

Up

$11,367

Up $9,765 (+610%) from 2024

Trend Graphs

Balance Sheet Trend

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

$15K$10K$5.0K$0Assets 2024: $1,602Liabilities 2024: $0Net Assets 2024: $1,6022024Assets 2025: $12,969Liabilities 2025: $0Net Assets 2025: $12,9692025

Highlighted filing

2025

Assets$12,969
Liabilities$0
Net Assets$12,969

Operations Trend

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

$40K$30K$20K$10K$0Revenue 2024: $18,916Expenses 2024: $17,314Net Income 2024: $1,6022024Revenue 2025: $37,500Expenses 2025: $26,133Net Income 2025: $11,3672025

Highlighted filing

2025

Revenue$37,500
Expenses$26,133
Net Income$11,367

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
May 12, 2026
Return Version
2025v4.0
Gross Receipts
$37,500
Mission and Program Overview

Mission

We help partner farmers afford balanced, pollution-mitigated fertilizer (additional to what is needed for the current year's crop yield), turning last year's residues into deep resistant soil organic carbon for healthier, more secure farm soils (therefore food supply) and planet. We aim to positively change american farming, turning this research-backed strategy into widely acknowledged best practice.

We help partner farmers afford balanced, extra, pollution-mitigated fertilizer, turning last year's residues into deep soil organic carbon for healthier, more secure farm soils (therefore food supply) and planet.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,602$12,969▲ $11,367
Total Assets$1,602$12,969▲ $11,367
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,602$12,969▲ $11,367
Total Net Assets Fund Balance$1,602$12,969▲ $11,367
Total Liabilities and Net Assets / Fund Balance$1,602$12,969▲ $11,367
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Thomas PrayExecutive DiPT$7,200$7,200

Board Members and Trustees

NameTitle
Terry KohlerDirector
Zack MartinezDirector
Philip NevelsDirector/CHA
Justin SpencerDirector/sec
Marc DelesclefsDirector/vic
Bradley PrayOperations O
Revenue and Support

Revenue Composition

Contributions and Grants
$37,500
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$37,500
Change in Net Assets
$11,367
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$26,133
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$7,200--$7,200
Insurance-$1,240-$1,240
Other Expenses$325--$325
Total Functional Expenses$24,893$1,240$0$26,133
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
Thomas PrayExecutive DirecIndependent ContractNo$7,200
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
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
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, Page 6, Part VI, Line 2

Brad pray operations father thomas pray executive d son

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

The organization provided a complete copy of the final draft of form 990 to all members of the board of directors via secure electronic delivery prior to its filing with the irs. Board members were given a designated review period to examine the return and submit any inquiries or suggested revisions to the executive director and the organization's tax preparer. The final version was officially authorized for filing after all board questions were addressed and resolved.

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

The organization monitors compliance with its conflict of interest policy by requiring annual disclosure statements from all directors and officers. The board reviews all potential related-party transactions, such as those described in article x of the bylaws, to ensure they are conducted at arm's length and provide no prohibited private inurement. Any individual with a potential conflict is required to make their interest known to the board, and the board ensures that transactions are approved only if they meet internal revenue regulations regarding economic benefits and the statutory duties of loyalty and care.

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

The executive director is a volunteer. Compensation for separate professional services is approved by the independent board based on comparability data and documented in meeting minutes.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. These documents are maintained at the organization's principal office and can be provided via mail or electronic delivery to any interested party. Additionally, the organization's form 990 is available for public inspection through recognized third-party transparency platforms.

Filing and Contact Details

Filer

Filer Name
Fertile Soils Fund Inc
EIN
93-2667820
Phone
3033047729
Address
2840 KELLY CIR, MANHATTAN, KS 66502-2645

Signing Officer

Name
Thomas Pray
Title
Executive Director
Phone
7196411685
Signed
2026-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Justin Spencer
Formed
2023
Legal Domicile
Ks
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
7

Preparer

Firm
Reese & Novelly Pa
Address
514 LINCOLN AVE, WAMEGO, KS 66547
Preparer
Benjamin L Schoenberger CPA
Phone
7854562000
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

We help partner farmers afford balanced, pollution-mitigated fertilizer (additional to what is needed for the current year's crop yield), turning last year's residues into deep resistant soil organic carbon for healthier, more secure farm soils (therefore food supply) and planet. We aim to positively change american farming, turning this research-backed strategy into widely acknowledged best practice.

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

We applied our research-based model at eight program sites (partner farmer fields), totaling 382 acres. Total program expenses include 17,368 for direct fertilizer procurement and 7,200 for design and coordination by our executive director, acting in the capacity of lead scientist and scientific project supervisor (or similar contracted work). Nutrient ratios were calculated to ensure they balanced with the amount of residue from the previous harvest-therefore not polluting-and were converted into microbial biomass and thus deep resistant soil organic carbon (soc). We calculated an addition of 114 tons of soc total added to the program sites (equaling 419 tons of co2 kept from returning to the atmosphere). We also calculated, from information given by our partner farmers and their agronomists that these nutrients were in addition to what the farmer paid to ensure that year's crop yield. Fsf paid for additional fertilizer that our partner farmers couldn't afford and would not have been purchased by them (or by other similar farmers). Our fertilizer purchases led directly to soil building and were not incorporated by plants into grain. We purchased fertilizer directly from local agricultural co-ops and fertilizer supply companies for delivery to our partner farmers, thus ensuring fiscal transparency and providing superior governance over traditional reimbursement programs. Purchase and application of such low-margin commodities preferentially benefits local labor, aiding the rural economies we worked in.

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

While our research-proven model allowed calculations of yearly gains in deep resistant soil organic carbon (soc) based on verified crop yields and fertilizer purchases, measuring and getting final verification of such gains required soil samples taken in the first years of our work (and will again after three to six years). Even though it has a large effect on how well soil holds water and nutrients, soc is such a small percentage of mostly mineral agricultural soil that it takes several years to add amounts that can be measured. Our soil-testing program laid the foundation for what we aim to be the most far-reaching accomplishment of fsf. Laboratory experiments or agricultural field trials, no matter how well done or published in several journal articles, do not directly change agricultural practices. Widespread acknowledgement of balancing nutrient ratios with residue-above plant yield requirements-as best practice for increasing soc in north american agriculture requires measured proof on dozens of commercial-scale farms. Once we have established and shared that evidence, the calculable financial benefit of healthier, water and nutrient-holding soil will influence other nonprofits and government agricultural entities (as well as some large commercial producers with multi-year budgets) to support similar programs. Our activities were big steps in making american agriculture and our food security stronger.

Form 990, Part IX, Line 11G

Consultation-thomas 7,200 0 0

Raw XML Appendix306 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.

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IRS990/ActivityOrMissionDesc0WE HELP PARTNER FARMERS AFFORD BALANCED, EXTRA, POLLUTION-MITIGATED FERTILIZER, TURNING LAST YEAR'S RESIDUES INTO DEEP SOIL ORGANIC CARBON FOR HEALTHIER, MORE SECURE FARM SOILS (THEREFORE FOOD SUPPLY) AND PLANET.
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IRS990/Desc0WE APPLIED OUR RESEARCH-BASED MODEL AT EIGHT PROGRAM SITES (PARTNER FARMER FIELDS), TOTALING 382 ACRES. TOTAL PROGRAM EXPENSES INCLUDE 17,368 FOR DIRECT FERTILIZER PROCUREMENT AND 7,200 FOR DESIGN AND COORDINATION BY OUR EXECUTIVE DIRECTOR, ACTING IN THE CAPACITY OF LEAD SCIENTIST AND SCIENTIFIC PROJECT SUPERVISOR (OR SIMILAR CONTRACTED WORK). NUTRIENT RATIOS WERE CALCULATED TO ENSURE THEY BALANCED WITH THE AMOUNT OF RESIDUE FROM THE PREVIOUS HARVEST-THEREFORE NOT POLLUTING-AND WERE CONVERTED INTO MICROBIAL BIOMASS AND THUS DEEP RESISTANT SOIL ORGANIC CARBON (SOC). WE CALCULATED AN ADDITION OF 114 TONS OF SOC TOTAL ADDED TO THE PROGRAM SITES (EQUALING 419 TONS OF CO2 KEPT FROM RETURNING TO THE ATMOSPHERE). WE ALSO CALCULATED, FROM INFORMATION GIVEN BY OUR PARTNER FARMERS AND THEIR AGRONOMISTS THAT THESE NUTRIENTS WERE IN ADDITION TO WHAT THE FARMER PAID TO ENSURE THAT YEAR'S CROP YIELD. FSF PAID FOR ADDITIONAL FERTILIZER THAT OUR PARTNER FARMERS COULDN'T AFFORD AND WOULD NOT HAVE BEEN PURCHASED BY THEM (OR BY OTHER SIMILAR FARMERS). OUR FERTILIZER PURCHASES LED DIRECTLY TO SOIL BUILDING AND WERE NOT INCORPORATED BY PLANTS INTO GRAIN. WE PURCHASED FERTILIZER DIRECTLY FROM LOCAL AGRICULTURAL CO-OPS AND FERTILIZER SUPPLY COMPANIES FOR DELIVERY TO OUR PARTNER FARMERS, THUS ENSURING FISCAL TRANSPARENCY AND PROVIDING SUPERIOR GOVERNANCE OVER TRADITIONAL REIMBURSEMENT PROGRAMS. PURCHASE AND APPLICATION OF SUCH LOW-MARGIN COMMODITIES PREFERENTIALLY BENEFITS LOCAL LABOR, AIDING THE RURAL ECONOMIES WE WORKED IN.
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IRS990/MissionDesc0WE HELP PARTNER FARMERS AFFORD BALANCED, POLLUTION-MITIGATED FERTILIZER (ADDITIONAL TO WHAT IS NEEDED FOR THE CURRENT YEAR'S CROP YIELD), TURNING LAST YEAR'S RESIDUES INTO DEEP RESISTANT SOIL ORGANIC CARBON FOR HEALTHIER, MORE SECURE FARM SOILS (THEREFORE FOOD SUPPLY) AND PLANET. WE AIM TO POSITIVELY CHANGE AMERICAN FARMING, TURNING THIS RESEARCH-BACKED STRATEGY INTO WIDELY ACKNOWLEDGED BEST PRACTICE.
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IRS990/ProgSrvcAccomActy2Grp/Desc0WHILE OUR RESEARCH-PROVEN MODEL ALLOWED CALCULATIONS OF YEARLY GAINS IN DEEP RESISTANT SOIL ORGANIC CARBON (SOC) BASED ON VERIFIED CROP YIELDS AND FERTILIZER PURCHASES, MEASURING AND GETTING FINAL VERIFICATION OF SUCH GAINS REQUIRED SOIL SAMPLES TAKEN IN THE FIRST YEARS OF OUR WORK (AND WILL AGAIN AFTER THREE TO SIX YEARS). EVEN THOUGH IT HAS A LARGE EFFECT ON HOW WELL SOIL HOLDS WATER AND NUTRIENTS, SOC IS SUCH A SMALL PERCENTAGE OF MOSTLY MINERAL AGRICULTURAL SOIL THAT IT TAKES SEVERAL YEARS TO ADD AMOUNTS THAT CAN BE MEASURED. OUR SOIL-TESTING PROGRAM LAID THE FOUNDATION FOR WHAT WE AIM TO BE THE MOST FAR-REACHING ACCOMPLISHMENT OF FSF. LABORATORY EXPERIMENTS OR AGRICULTURAL FIELD TRIALS, NO MATTER HOW WELL DONE OR PUBLISHED IN SEVERAL JOURNAL ARTICLES, DO NOT DIRECTLY CHANGE AGRICULTURAL PRACTICES. WIDESPREAD ACKNOWLEDGEMENT OF BALANCING NUTRIENT RATIOS WITH RESIDUE-ABOVE PLANT YIELD REQUIREMENTS-AS BEST PRACTICE FOR INCREASING SOC IN NORTH AMERICAN AGRICULTURE REQUIRES MEASURED PROOF ON DOZENS OF COMMERCIAL-SCALE FARMS. ONCE WE HAVE ESTABLISHED AND SHARED THAT EVIDENCE, THE CALCULABLE FINANCIAL BENEFIT OF HEALTHIER, WATER AND NUTRIENT-HOLDING SOIL WILL INFLUENCE OTHER NONPROFITS AND GOVERNMENT AGRICULTURAL ENTITIES (AS WELL AS SOME LARGE COMMERCIAL PRODUCERS WITH MULTI-YEAR BUDGETS) TO SUPPORT SIMILAR PROGRAMS. OUR ACTIVITIES WERE BIG STEPS IN MAKING AMERICAN AGRICULTURE AND OUR FOOD SECURITY STRONGER.
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0INDEPENDENT CONTRACT
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION PAID 7200 TO ITS VOLUNTEER EXECUTIVE DIRECTOR FOR HIS WORK TAILORING AND COORDINATING OUR RESEARCH BASED MODEL AT EIGHT PROGRAM SITES (PARTNER FARMER FIELDS) AS AN INDEPENDENT CONTRACTOR. THE BOARD APPROVED THE ARRANGEMENT AFTER CONFIRMING THE ED'S UNIQUE PHD QUALIFICATIONS IN SOIL MICROBIAL ECOLOGY, AND VERIFYING THAT THE RATE WAS AT OR BELOW FAIR MARKET VALUE BASED ON COMPARABLE DATA. THIS ALLOWED THE ORGANIZATION TO CONDUCT ITS PROGRAMS BEFORE THEY HAD ENOUGH SITES AND REVENUES TO HIRE A FULL-TIME LEAD SCIENTIST AND/OR A SCIENTIFIC PROJECT SUPERVISOR. THE INTERESTED PERSON RECUSED THEMSELVES FROM THE VOTING PROCESS (EVEN THOUGH NEITHER THE EXECUTIVE DIRECTOR NOR THE OPERATIONS OFFICER ARE ON THE BOARD OR HAD THE RIGHT TO VOTE).
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART V
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0WE HELP PARTNER FARMERS AFFORD BALANCED, POLLUTION-MITIGATED FERTILIZER (ADDITIONAL TO WHAT IS NEEDED FOR THE CURRENT YEAR'S CROP YIELD), TURNING LAST YEAR'S RESIDUES INTO DEEP RESISTANT SOIL ORGANIC CARBON FOR HEALTHIER, MORE SECURE FARM SOILS (THEREFORE FOOD SUPPLY) AND PLANET. WE AIM TO POSITIVELY CHANGE AMERICAN FARMING, TURNING THIS RESEARCH-BACKED STRATEGY INTO WIDELY ACKNOWLEDGED BEST PRACTICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1WE APPLIED OUR RESEARCH-BASED MODEL AT EIGHT PROGRAM SITES (PARTNER FARMER FIELDS), TOTALING 382 ACRES. TOTAL PROGRAM EXPENSES INCLUDE 17,368 FOR DIRECT FERTILIZER PROCUREMENT AND 7,200 FOR DESIGN AND COORDINATION BY OUR EXECUTIVE DIRECTOR, ACTING IN THE CAPACITY OF LEAD SCIENTIST AND SCIENTIFIC PROJECT SUPERVISOR (OR SIMILAR CONTRACTED WORK). NUTRIENT RATIOS WERE CALCULATED TO ENSURE THEY BALANCED WITH THE AMOUNT OF RESIDUE FROM THE PREVIOUS HARVEST-THEREFORE NOT POLLUTING-AND WERE CONVERTED INTO MICROBIAL BIOMASS AND THUS DEEP RESISTANT SOIL ORGANIC CARBON (SOC). WE CALCULATED AN ADDITION OF 114 TONS OF SOC TOTAL ADDED TO THE PROGRAM SITES (EQUALING 419 TONS OF CO2 KEPT FROM RETURNING TO THE ATMOSPHERE). WE ALSO CALCULATED, FROM INFORMATION GIVEN BY OUR PARTNER FARMERS AND THEIR AGRONOMISTS THAT THESE NUTRIENTS WERE IN ADDITION TO WHAT THE FARMER PAID TO ENSURE THAT YEAR'S CROP YIELD. FSF PAID FOR ADDITIONAL FERTILIZER THAT OUR PARTNER FARMERS COULDN'T AFFORD AND WOULD NOT HAVE BEEN PURCHASED BY THEM (OR BY OTHER SIMILAR FARMERS). OUR FERTILIZER PURCHASES LED DIRECTLY TO SOIL BUILDING AND WERE NOT INCORPORATED BY PLANTS INTO GRAIN. WE PURCHASED FERTILIZER DIRECTLY FROM LOCAL AGRICULTURAL CO-OPS AND FERTILIZER SUPPLY COMPANIES FOR DELIVERY TO OUR PARTNER FARMERS, THUS ENSURING FISCAL TRANSPARENCY AND PROVIDING SUPERIOR GOVERNANCE OVER TRADITIONAL REIMBURSEMENT PROGRAMS. PURCHASE AND APPLICATION OF SUCH LOW-MARGIN COMMODITIES PREFERENTIALLY BENEFITS LOCAL LABOR, AIDING THE RURAL ECONOMIES WE WORKED IN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2WHILE OUR RESEARCH-PROVEN MODEL ALLOWED CALCULATIONS OF YEARLY GAINS IN DEEP RESISTANT SOIL ORGANIC CARBON (SOC) BASED ON VERIFIED CROP YIELDS AND FERTILIZER PURCHASES, MEASURING AND GETTING FINAL VERIFICATION OF SUCH GAINS REQUIRED SOIL SAMPLES TAKEN IN THE FIRST YEARS OF OUR WORK (AND WILL AGAIN AFTER THREE TO SIX YEARS). EVEN THOUGH IT HAS A LARGE EFFECT ON HOW WELL SOIL HOLDS WATER AND NUTRIENTS, SOC IS SUCH A SMALL PERCENTAGE OF MOSTLY MINERAL AGRICULTURAL SOIL THAT IT TAKES SEVERAL YEARS TO ADD AMOUNTS THAT CAN BE MEASURED. OUR SOIL-TESTING PROGRAM LAID THE FOUNDATION FOR WHAT WE AIM TO BE THE MOST FAR-REACHING ACCOMPLISHMENT OF FSF. LABORATORY EXPERIMENTS OR AGRICULTURAL FIELD TRIALS, NO MATTER HOW WELL DONE OR PUBLISHED IN SEVERAL JOURNAL ARTICLES, DO NOT DIRECTLY CHANGE AGRICULTURAL PRACTICES. WIDESPREAD ACKNOWLEDGEMENT OF BALANCING NUTRIENT RATIOS WITH RESIDUE-ABOVE PLANT YIELD REQUIREMENTS-AS BEST PRACTICE FOR INCREASING SOC IN NORTH AMERICAN AGRICULTURE REQUIRES MEASURED PROOF ON DOZENS OF COMMERCIAL-SCALE FARMS. ONCE WE HAVE ESTABLISHED AND SHARED THAT EVIDENCE, THE CALCULABLE FINANCIAL BENEFIT OF HEALTHIER, WATER AND NUTRIENT-HOLDING SOIL WILL INFLUENCE OTHER NONPROFITS AND GOVERNMENT AGRICULTURAL ENTITIES (AS WELL AS SOME LARGE COMMERCIAL PRODUCERS WITH MULTI-YEAR BUDGETS) TO SUPPORT SIMILAR PROGRAMS. OUR ACTIVITIES WERE BIG STEPS IN MAKING AMERICAN AGRICULTURE AND OUR FOOD SECURITY STRONGER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BRAD PRAY OPERATIONS FATHER THOMAS PRAY EXECUTIVE D SON
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION PROVIDED A COMPLETE COPY OF THE FINAL DRAFT OF FORM 990 TO ALL MEMBERS OF THE BOARD OF DIRECTORS VIA SECURE ELECTRONIC DELIVERY PRIOR TO ITS FILING WITH THE IRS. BOARD MEMBERS WERE GIVEN A DESIGNATED REVIEW PERIOD TO EXAMINE THE RETURN AND SUBMIT ANY INQUIRIES OR SUGGESTED REVISIONS TO THE EXECUTIVE DIRECTOR AND THE ORGANIZATION'S TAX PREPARER. THE FINAL VERSION WAS OFFICIALLY AUTHORIZED FOR FILING AFTER ALL BOARD QUESTIONS WERE ADDRESSED AND RESOLVED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION MONITORS COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY BY REQUIRING ANNUAL DISCLOSURE STATEMENTS FROM ALL DIRECTORS AND OFFICERS. THE BOARD REVIEWS ALL POTENTIAL RELATED-PARTY TRANSACTIONS, SUCH AS THOSE DESCRIBED IN ARTICLE X OF THE BYLAWS, TO ENSURE THEY ARE CONDUCTED AT ARM'S LENGTH AND PROVIDE NO PROHIBITED PRIVATE INUREMENT. ANY INDIVIDUAL WITH A POTENTIAL CONFLICT IS REQUIRED TO MAKE THEIR INTEREST KNOWN TO THE BOARD, AND THE BOARD ENSURES THAT TRANSACTIONS ARE APPROVED ONLY IF THEY MEET INTERNAL REVENUE REGULATIONS REGARDING ECONOMIC BENEFITS AND THE STATUTORY DUTIES OF LOYALTY AND CARE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE EXECUTIVE DIRECTOR IS A VOLUNTEER. COMPENSATION FOR SEPARATE PROFESSIONAL SERVICES IS APPROVED BY THE INDEPENDENT BOARD BASED ON COMPARABILITY DATA AND DOCUMENTED IN MEETING MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. THESE DOCUMENTS ARE MAINTAINED AT THE ORGANIZATION'S PRINCIPAL OFFICE AND CAN BE PROVIDED VIA MAIL OR ELECTRONIC DELIVERY TO ANY INTERESTED PARTY. ADDITIONALLY, THE ORGANIZATION'S FORM 990 IS AVAILABLE FOR PUBLIC INSPECTION THROUGH RECOGNIZED THIRD-PARTY TRANSPARENCY PLATFORMS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8CONSULTATION-THOMAS 7,200 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 2, PART III, LINE 4B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART IX, LINE 11G
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0THOMAS PRAY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum07196411685
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-05-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FERTILE SOILS FUND INC
ReturnHeader/Filer/BusinessNameControlTxt0FERT
ReturnHeader/Filer/EIN0932667820
ReturnHeader/Filer/PhoneNum03033047729
ReturnHeader/Filer/USAddress/AddressLine1Txt02840 KELLY CIR
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0REESE & NOVELLY PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0514 LINCOLN AVE
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ReturnHeader/PreparerPersonGrp/PreparationDt02026-05-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BENJAMIN L SCHOENBERGER CPA
ReturnHeader/ReturnTs02026-05-13T10:31:48-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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