FOOD WORKS: Form 990EZ, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- FOOD WORKS (EIN 26-3662215)
- Tax period
- 2019-01-01 to 2019-12-31
- Filed
- 2021-08-15
- IRS object ID
- 202122289349201102
- Schema version
- 2019v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2021-08-15T11:10:45-07:00 | ReturnTs |
| Tax Period End | 2019-12-31 | TaxPeriodEndDt |
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2019-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 263662215 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FOOD WORKS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | FOOD | BusinessNameControlTxt |
| Phone | 6183703287 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 3855 | AddressLine1Txt |
| City | Carbondale | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 62902 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Jennifer Paulson | PersonNm |
| Person Title | Executive Director | PersonTitleTxt |
| Phone | 6183703287 | PhoneNum |
| Signature | 2021-08-14 | SignatureDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Website Address | www.fwsoil.org | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $50,741 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $23,570 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $20,143 | ProgramServiceRevenueAmt |
| Membership Dues | $456 | MembershipDuesAmt |
| Investment Income | $0 | InvestmentIncomeAmt |
| Sale Of Assets Gross | $0 | SaleOfAssetsGrossAmt |
| Cost Or Other Basis Expense Sale | $0 | CostOrOtherBasisExpenseSaleAmt |
| Gain Or Loss From Sale Of Assets | $0 | GainOrLossFromSaleOfAssetsAmt |
| Gaming Gross Income | $0 | GamingGrossIncomeAmt |
| Fundraising Gross Income | $6,572 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $763 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | $5,809 | SpecialEventsNetIncomeLossAmt |
| Gross Sales Of Inventory | $0 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
| Gross Profit Loss Sls Of Invntry | $0 | GrossProfitLossSlsOfInvntryAmt |
| Other Revenue Total | $0 | OtherRevenueTotalAmt |
| Total Revenue | $49,978 | TotalRevenueAmt |
| Grants And Similar Amounts Paid | $4,300 | GrantsAndSimilarAmountsPaidAmt |
| Benefits Paid To Or For Members | $0 | BenefitsPaidToOrForMembersAmt |
| Salaries Other Comp Empl Bnft | $21,780 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $1,258 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $8,979 | OccupancyRentUtltsAndMaintAmt |
| Printing Publications Postage | $609 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $8,813 | OtherExpensesTotalAmt |
| Total Expenses | $45,739 | TotalExpensesAmt |
| Excess Or Deficit For Year | $4,239 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $3,288 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $7,527 | NetAssetsOrFundBalancesEOYAmt |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,288 | BOYAmt |
| EOY | $7,527 | EOYAmt |
Land And Buildings LandAndBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,288 | BOYAmt |
| EOY | $7,527 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,288 | BOYAmt |
| EOY | $7,527 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | Growing a sustainable food system in Southern Illinois. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (3 entries)
| Description Program Srvc AccomDescriptionProgramSrvcAccomTxt | Grants And AllocationsGrantsAndAllocationsAmt | Program Service ExpensesProgramServiceExpensesAmt |
|---|---|---|
| 1. Operated the Carbondale Community Farmers Market (winter season market)providing the community with access to fresh, locally grown food. Served approximately 35 vendors and 4600 community members. | $0 | $7,691 |
| 2. Provided support services for farmers markets to be able to accept SNAP, including healthy eating incentives. Operated the program at 2 farms markets and served approximately 170 low income households. | $8,500 | $4,461 |
| 3. Supported the development of sustainable farmers through the Southern Illinois Farming Alliance. Held workshops, field days and other educational events on sustainable farming and small business practices. Served appropriately 490 people. | $2,500 | $3,908 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $16,060 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (12 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| Jennifer Paulson | ||||
| Executive Director | 15 | $7,398 | $0 | $0 |
| Libby Ervin | ||||
| Farming Alliance and Market Coordinator | 15 | $6,328 | $0 | $0 |
| Jill Rendleman | ||||
| President of Board of Directors | 1 | $0 | $0 | $0 |
| Jessie Jo Warner | ||||
| Farmers Market Manager | 15 | $3,810 | $0 | $0 |
| Brad Genung | ||||
| Vice President of the Board of Directors | 1 | $0 | $0 | $0 |
| Sandra Sorensen | ||||
| Farm Beginnings Coordinator | 3 | $2,850 | $0 | $0 |
| Marjorie Sawicki | ||||
| Farm Beginnings Coordinator | 3 | $170 | $0 | $0 |
| Rhea Joslin | ||||
| Farmers Market Assistant | 0.8 | $481 | $0 | $0 |
| Kimberly Miller | ||||
| Secretary of the Board of Directors | 1 | $0 | $0 | $0 |
| Marika Josephson | ||||
| Director | 1 | $0 | $0 | $0 |
| Karen Schauwecker | ||||
| Director | 1 | $0 | $0 | $0 |
| Charles Bradley | ||||
| Director | 1 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | 0 | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | 0 | OrganizationHadUBIInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Direct Indirect Pltcl Expend | $0 | DirectIndirectPltclExpendAmt |
| Form1120 Pol Filed | 0 | Form1120PolFiledInd |
| Made Loans To From Officers | 0 | MadeLoansToFromOfficersInd |
| Tax Imposed Under IRC4911 | $0 | TaxImposedUnderIRC4911Amt |
| Tax Imposed Under IRC4912 | $0 | TaxImposedUnderIRC4912Amt |
| Tax Imposed Under IRC4955 | $0 | TaxImposedUnderIRC4955Amt |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| Tax Imposed On Organization Mgr | $0 | TaxImposedOnOrganizationMgrAmt |
| Tax Reimbursed By Organization | $0 | TaxReimbursedByOrganizationAmt |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| States Where Copy Of Return Is Fld | IL | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Jennifer Paulson | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 3855 | AddressLine1Txt |
| City | Carbondale | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 62902 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6183703287 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Donor Advised Fnds | 0 | DonorAdvisedFndsInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Tanning Services Provided | 0 | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| School Operating | 0 | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (1) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $65,624 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $78,140 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $38,393 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $73,573 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $24,026 | CurrentTaxYearAmt |
| Total | $279,756 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $65,624 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $78,140 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $38,393 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $73,573 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $24,026 | CurrentTaxYearAmt |
| Total | $279,756 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $279,756 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $279,756 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $26,715 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 1 | PublicSupportCY170Pct |
| Public Support PY170 | 1 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990-EZ, Part I, Line 10 | Line 10- Funds given to farmers markets for the operation of the Link Match program. |
| Form 990-EZ, Part I, Line 16 | Line 16: Other expenses reflect program expenses for the Carbondale Community Farmers Market, Southern Illinois Farming Alliance, Southern Illinois Farm Beginnings, and for participation in the network ReGenerate Illinois. Specific costs include mileage, credit card fees, food, supplies and promotions. |
Reasonable Cause Explanation ReasonableCauseExplanation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | Our small grassroots organization was severely impacted by the Covid 19 pandemic during the time we should have been preparing and filing our 2019 taxes. The organization felt those impacts primarily in terms of available staff hours, ability to fundraise to pay for staff hours or an outside tax service, and the way in which we enacted programming and generated program revenue. Beginning in March of 2020 and continuing through the first half of 2021, all 4 of our employees found their living and working circumstances significantly disrupted and were not able to dedicate the same level of time and effort to the organization as they had before the pandemic. Food Works' Executive Director found herself the sole caregiver in her household which contained a severely ill spouse, 2 young children, an elderly person- preventing her from performing many of her professional duties until recently. Food Works' other 3 employees are farmers and/or small business owners (considered "essential services") and they all experienced significant disruptions in their businesses in 2020 and 2021, including unpredictable fluctuations in consumer demand and adapting their businesses to pandemic restrictions. Normally we consider it a stregenth that our employees have real-world ties to the local food and agriculture economy because it gives them important insight when performing their Food Works duties. However, as providers of food to our local communities, we all felt that they had a responsibly to prioritize those activities during the pandemic because our region experienced food shortages in grocery stores and consumers relied on local food producers to fill the need. Our Board of Directors faced similar challenges as staff, including disruptions to their "essential service" and "frontline" businesses, and were not able to provide support. One Board Member lost a spouse to Covid-19. At the same time that Food Works was experiencing significantly reduced staff availability, our funding and program revenue models were severely disrupted, including the inability to hold in-person fundraisers, making it impossible for us to afford to hire an outside accountant to complete the bookkeeping and taxes. Food Works also experienced dramatic changes in programming due to the pandemic, generating increased costs and reducing revenue. For example, our largest program, the Carbondale Community Farmers Market, had to move to a new location because of Covid restrictions, had to reduce the number of vendors to allow space for social distancing which reduced revenue generated through vendor fees, and invested significant time and resources into creating an online ordering system with contactless curbside pickup to keep staff, vendors, and customers safe. We felt that it was important to divert whatever time and resources we did have to adapting the farmers market in response to Covid because it is an important source of healthy food for low-income community members and its vital role in the local economy as one of the few outlets for local small food and farm businesses during the winter season. The Carbondale Community Farmers Market was the only market in the region during that time where customers could use SNAP (Supplemental Nutrition Assistance Program) and also receive free fruits and vegetables through a double coupon program- a program that saw increased use during 2020 and continuing to present day. Because of the circumstances, we chose to dedicate what little staff time and resources we had to this role of feeding food insecure people in the community during those uncertain times, but it came at the cost of meeting other obligations. The extension we received for our 2019 990EZ expired during the time that we were still facing all of the challenges described here. Food Works is now on a path of recovery and as part of that effort, we have caught up with bookkeeping and are filing our taxes. It is our hope that our small grassroots organization is not hindered heading forward because of the way we were affected by the Covid-19 pandemic and the choices we made to serve the community during those difficult times. | ExplanationTxt |
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