2024-11-15T09:35:57-05:00 2023-12-31 141604297 RBT CPAS LLP 2678 SOUTH RD STE 101 POUGHKEEPSIE NY 126015254 990 2023-01-01 010574675 COMMON GROUND FARM INC COMM 8452314424 PO BOX 148 BEACON NY 12508 SEMBER WEINMAN EXECUTIVE DIRECTOR 8452314424 2024-11-14 true true ROSS TRAPANI CPA P00963950 8454855510 2024-11-14 2023 2024-10-15 13:58:12Z SEMBER WEINMAN PO BOX 148 BEACON NY 12508 672180 false X COMMONGROUNDFARM.ORG X 2001 NY COMMON GROUND FARM SUPPORTS AND ENGAGES OUR COMMUNITY BY FOSTERING ACCESS AND CONNECTION TO FRESH FOOD AND LOCAL AGRICULTURE THROUGH FARMING, EDUCATION, AND FARMERS MARKETS. 8 8 22 4 0 181289 258826 341588 410904 -15145 0 3443 -485 511175 669245 0 0 389643 433756 0 51188 202696 215539 592339 649295 -81164 19950 148444 225908 42719 100233 105725 125675 COMMON GROUND FARM SUPPORTS AND ENGAGES OUR COMMUNITY BY FOSTERING ACCESS AND CONNECTION TO FRESH FOOD AND LOCAL AGRICULTURE THROUGH FARMING, EDUCATION, AND FARMERS MARKETS. false false 484607 410904 COMMON GROUND FARM SUPPORTS AND ENGAGES OUR COMMUNITY BY FOSTERING ACCESS AND CONNECTION TO FRESH-FOOD AND LOCAL AGRICULTURE THROUGH FARMING, EDUCATION, AND FARMERS' MARKETS. 484607 true true false false false false false false false false true false false false false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 10 0 22 true false false false false false false false false false false false false X 8 8 false false false false false false false true true false false true true true true false false true false false NY X X ELIZABETH CRAIG 8452314424 PO BOX 148 BEACON NY 12508 JUSTIN CONWAY PRESIDENT 5.00 X X 0 0 0 CASSANDRA JACKSON BOARD MEMBER 1.00 X 0 0 0 THOMAS HELMICK RESIGNED 12/ 3.00 X X 0 0 0 ERIN DOTSON VICE PRESIDE 3.00 X X 0 0 0 EVELYN GARCIA BOARD MEMBER 1.00 X 0 0 0 THAD SIMERLY BOARD MEMBER 1.00 X 0 0 0 JAMIE PABST RESIGNED 5/1 1.00 X 0 0 0 SEMBER WEINMAN EXECUTIVE DI 40.00 X X 63724 0 0 GREG ZALEWSKI TREASURER 3.00 X X 0 0 0 KATE FLANAGAN BOARD MEMBER 1.00 X 0 0 0 63724 false false false 11061 80767 166998 11061 258826 BEACON FARMERS' MARKET INCOME 144210 144210 FARM CAMP INCOME 94417 94417 FARM INCOME 77789 77789 EDUCATION INCOME 36877 36877 FARM TO SCHOOL PROGRAMS 27690 27690 29921 29921 410904 2000 11061 2935 -935 UNEMPLOYMENT INSURANCE REFUND 450 450 450 669245 411354 63724 51030 5877 6817 338181 270816 31190 36175 31851 25506 2938 3407 9300 9300 27711 24148 3563 367 367 24223 24223 19983 7976 12007 286 286 10065 10065 12991 12991 FARMERS' MARKET EXPENSES 38120 38120 FARM PROGRAM EXPENSES 25703 25703 EDUCATION PROGRAM EXPENSE 24513 24513 OTHER PROGRAM EXPENSES 12269 12269 10008 4526 693 4789 649295 484607 113500 51188 34485 80549 34677 1397 60861 4072 17956 143364 78219 75210 65145 148444 225908 32709 16963 10010 83270 42719 100233 X 105725 80986 44689 105725 125675 148444 225908 19950 X true X false false false X 87908 89454 455452 181289 258826 1072929 272958 330915 281840 345713 413354 1644780 360866 420369 737292 527002 672180 2717709 2717709 82 6 2 7 97 82 6 2 7 97 4236 1389 5625 365184 421764 737294 527009 672180 2723431 0.99790 0.99070 0.00000 0.00000 X PART III, LINE 12 FUNDRAISING 5,625 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 68591 34680 33911 74773 43539 31234 65145 X SCHEDULE D, PAGE 3, PART X THE ORGANIZATION FILES AN ANNUAL FORM 990 AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. AS SUCH, NO FEDERAL OR NEW YORK STATE TAXES ARE PAID BY THE ORGANIZATION. THE ORGANIZATION ADOPTED PROVISIONS OF ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REGARDING ACCOUNTING FOR UNCERTAIN TAX POSITIONS. MANAGEMENT EVALUATED THE ORGANIZATIONS TAX POSITIONS AND CONCLUDED THAT THE ORGANIZATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. WITH FEW EXCEPTIONS, THE ORGANIZATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE, OR LOCAL TAX AUTHORITIES FOR YEARS PRIOR TO 2020. FORM 990, PAGE 1, PART I, LINE 6 VOLUNTEERS ASSISTED WITH WEEKLY PACKING AND DISTRIBUTION OF PRODUCE AND FOODSTUFFS TO FEED INSECURE ELEMENTARY-AGE STUDENTS. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS REVIEWED AND APPROVED BY THE EXECUTIVE COMMITTEE PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PAGE 6, PART VI, LINE 12C PRIOR TO INITIAL ELECTION, AND ANNUALLY THEREAFTER, EACH DIRECTOR SHALL BE REQUIRED TO COMPLETE, SIGN AND SUBMIT TO THE SECRETARY, OR AN AUTHORIZED DESIGNEE, AS APPROPRIATE, A WRITTEN STATEMENT IDENTIFYING, TO THE BEST OF THE DIRECTOR'S KNOWLEDGE, ANY ENTITY OF WHICH SUCH DIRECTOR IS AN OFFICER, DIRECTOR, TRUSTEE, OWNER (EITHER AS A SOLE PROPRIETOR, PARTNER OR MEMBER) OR EMPLOYEE AND WITH WHICH THAS A RELATIONSHIP, AND ANY TRANSACTION IN WHICH THE CORPORATION IS A PARTICIPANT AND IN WHICH THE DIRECTOR MIGHT HAVE A REAL OR POTENTIAL INTEREST. THE SECRETARY SHALL PROVIDE A COPY OF ALL COMPLETED DISCLOSURE STATEMENTS TO THE BOARD OF DIRECTORS, OR ANOTHER AUTHORIZED COMMITTEE THEREOF, AS APPROPRIATE. A COPY OF EACH DISCLOSURE STATEMENT SHALL BE AVAILABLE TO ANY DIRECTOR ON REQUEST. IF AT ANY TIME DURING HIS OR HER TERM OF SERVICE, A DIRECTOR, OFFICER OR KEY PERSON ACQUIRES AN INTEREST, OR CIRCUMSTANCES OTHERWISE ARISE, WHICH COULD GIVE RISE TO A REAL OR POTENTIAL CONFLICT OF INTEREST AND RELATED PARTY TRANSACTION, OR ANY OTHER INTERESTED MATTER, HE OR SHE SHALL PROMPTLY DISCLOSE, IN GOOD-FAITH, TO THE BOARD OF DIRECTORS, OR AN AUTHORIZED COMMITTEE THEREOF, AS APPROPRIATE, THE MATERIAL FACTS CONCERNING SUCH INTEREST. UNLESS THE BOARD OF DIRECTORS ELECTS TO DIRECTLY ASSUME SUCH RESPONSIBILITY, THE FINANCE COMMITTEE, OR ANOTHER DESIGNATED COMMITTEE OF THE BOARD, SHALL THOROUGHLY REVIEW ANY REAL, OR POTENTIAL, CONFLICT OF INTEREST OR RELATED PARTY TRANSACTION, OR ANY OTHER INTERESTED MATTER AND SUBMIT TO THE BOARD A RECOMMENDATION AS WHETHER OR NOT IT SHOULD BE APPROVED. FORM 990, PAGE 6, PART VI, LINE 15A AT LEAST, ANNUALLY, THE BOARD OF DIRECTORS, AND/OR THE EXECUTIVE COMMITTEE, SHALL ENGAGE IN A COMPENSATION ANALYSIS OF THE EXECUTIVE DIRECTOR TO RUN CONCURRENTLY WITH THE ANNUAL PERFORMANCE EVALUATION OF SUCH EMPLOYEE. IN ORDER TO DETERMINE THE REASONABLENESS OF COMPENSATION AS IT APPLIES TO THE CORPORATION, THIS COMPENSATION ANALYSIS SHALL CONFIRM THAT: I.THE COMPENSATION TO BE AUTHORIZED AND AWARDED IS REASONABLE FOR THE SERVICES TO BE PROVIDED TO THE CORPORATION; II.THERE IS NO RELATIONSHIP BETWEEN ANY OF THE CORPORATION'S DIRECTORS OR OFFICERS AND THE EXECUTIVE DIRECTOR OTHER THAN ONE OF EMPLOYMENT; III.THE EXECUTIVE DIRECTOR HAS MET, OR EXCEEDED, PERFORMANCE EXPECTATIONS; BROUGHT VALUE TO THE CORPORATION; AND/OR PROVIDED SIGNIFICANT CONTRIBUTIONS TO ITS GROWTH AND DEVELOPMENT; IV.NO DIRECTOR OR OFFICER IS A RELATIVE OF, OR EMPLOYED BY, THE EXECUTIVE DIRECTOR, OR ANY ENTITY IN WHICH THE EXECUTIVE DIRECTOR HAS, AT LEAST, A THIRTY-FIVE PERCENT (35%) CONTROLLING INTEREST; AND, V.NO DIRECTOR OR OFFICER HAS A MATERIAL FINANCIAL INTEREST AFFECTED BY THE OUTCOME OF THE COMPENSATION REVIEW. FORM 990, PAGE 6, PART VI, LINE 19 NO OTHER DOCUMENTS AVAILABLE TO THE PUBLIC.