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Nonprofit · EIN 93-2667820

FERTILE SOILS FUND INC

Tax-exempt · MANHATTAN, KS 66502

Financials

$19K$17K2024$38K$26K2025
Revenue Expenses · by fiscal year end
Financials of FERTILE SOILS FUND INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$37,500$26,133$11,367$12,969$0$12,969
December 31, 2024990$18,916$17,314$1,602$1,602$0$1,602
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$37,500
Program service revenue
$0
Investment income
$0
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Program services (functional)
$24,893
Management and general (functional)
$1,240

Balance sheet and other

Total assets, start of year
$1,602
Total assets, end of year
$12,969
Total liabilities, end of year
$0
Net assets, end of year
$12,969
Net assets without donor restrictions
$12,969
Gross receipts
$37,500
Employees
0
Volunteers
7
Year formed
2023
State of legal domicile
KS

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
THOMAS PRAYEXECUTIVE DI
Officer
30$7,200
MARC DELESCLEFSDIRECTOR/VIC
Trustee or director, Officer
1$0
TERRY KOHLERDIRECTOR
Trustee or director
1$0
ZACK MARTINEZDIRECTOR
Trustee or director
1$0
PHILIP NEVELSDIRECTOR/CHA
Trustee or director, Officer
1$0
JUSTIN SPENCERDIRECTOR/SEC
Trustee or director, Officer
1$0
BRADLEY PRAYOPERATIONS O
Officer
20$0
990 for the year ended December 31, 2024: 7 people
NameTitleHours / weekCompensation
THOMAS PRAYEXECUTIVE DI
Officer
30$4,700
MARC DELESCLEFSDIRECTOR/VIC
Trustee or director, Officer
1$0
TERRY KOHLERDIRECTOR
Trustee or director, Officer
1$0
ZACK MARTINEZDIRECTOR
Trustee or director
1$0
PHILIP NEVELSDIRECTOR/CHA
Trustee or director, Officer
1$0
JUSTIN SPENCERDIRECTOR/SEC
Trustee or director, Officer
1$0
BRADLEY PRAYOPERATIONS O
Officer
20$0

Address and contacts

Address (IRS master file)
2840 KELLY CIR, MANHATTAN, KS 66502-2645
In care of
% BRADLEY PRAY
Mailing address (990-N for 2024)
2840 Kelly Cir, Manhattan KS 66502
Principal officer (990 for 2025)
JUSTIN SPENCER, PO BOX 443, LYONS, CO 80540
Principal officer (990-N for 2024)
Bradley Pray, 2840 Kelly Cir, Manhattan KS 66502
Signed the 990
THOMAS PRAY, EXECUTIVE DIRECTOR
Phone
(303) 304-7729
Return prepared by
REESE & NOVELLY PA

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.

990 for the year ended December 31, 2025

Program accomplishments

  • 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.
    Expenses $24,568
  • 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.
    Expenses $325

What it must file and when

IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990-N on file
2023December 31, 2023May 15, 2024Check at the IRS

File the 2026 990-N for FERTILE SOILS FUND INC

Due May 17, 2027 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
93-2667820
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (170(b)(1)(A)(vi))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
2024
Accounting year ends
December
Files
Form 990-N (e-Postcard)
Assets (IRS master file)
$12,969
Income (IRS master file)
$37,500

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$37,500$26,133$12,969IRS
990-N for 2024
Officer: Bradley Pray
December 31, 2024≤ $50,000 receipts––e-Postcard
990December 2024$18,916$17,314$1,602IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 93-2667820).

Questions about FERTILE SOILS FUND INC

What is the EIN of FERTILE SOILS FUND INC?
The employer identification number (EIN) of FERTILE SOILS FUND INC is 93-2667820.
Is FERTILE SOILS FUND INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2024.
Are donations to FERTILE SOILS FUND INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does FERTILE SOILS FUND INC file?
Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
When is the next return of FERTILE SOILS FUND INC due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did FERTILE SOILS FUND INC last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2025.
Who is the principal officer of FERTILE SOILS FUND INC?
The 990 for the year ended December 31, 2025 names JUSTIN SPENCER.
Who are the officers and directors of FERTILE SOILS FUND INC?
The 990 for the year ended December 31, 2025 lists 7 people; 1 received compensation from the organization, the highest $7,200 (THOMAS PRAY, EXECUTIVE DI).
How much revenue does FERTILE SOILS FUND INC have?
On its 990 for the year ended December 31, 2025 it reported revenue of $37,500, expenses of $26,133 and total assets of $12,969 at year end.

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