FURP.ORG / PUBLIC DATA EXPLORER

SOUTHEASTERN MASSACHUSETTS AGRICULTURAL PARTNERSHIP INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
SOUTHEASTERN MASSACHUSETTS AGRICULTURAL PARTNERSHIP INC (EIN 20-1625240)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-11-12
IRS object ID
202523169349302937
Schema version
2024v5.2
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

FieldValueIRS element (for citing)
Return2025-11-12T11:18:58-06:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN410746749PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CLIFTONLARSONALLEN LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line14 BATTERYMARCH PARK SUITE 100AddressLine1Txt
CityQUINCYCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02169ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN201625240EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SOUTHEASTERN MASSACHUSETTS AGRICULTURALBusinessNameLine1Txt
Business Name Line2PARTNERSHIP INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlSOUTBusinessNameControlTxt
Phone7744007277PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 80625AddressLine1Txt
CitySOUTH DARTMOUTHCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02748ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSUSAN MURRAYPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone7744007277PhoneNum
Signature2025-11-11SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDANIELLE NIHILLPreparerPersonNm
PTINP01350943PTIN
Phone7819821001PhoneNum
Preparation2025-11-11PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

FieldValueIRS element (for citing)
Business Name Line1SEMAPBusinessNameLine1Txt
FieldValueIRS element (for citing)
Principal OfficerSUSAN MURRAYPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 80625AddressLine1Txt
CitySOUTH DARTMOUTHCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02748ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$227,975GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressSEMAPONLINE.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2004FormationYr
Legal Domicile StateMALegalDomicileStateCd
Activity Or MissionTO PRESERVE AND EXPAND ACCESS TO LOCAL FOOD AND SUSTAINABLE FARMING IN SOUTHEASTERN MASSACHUSETTSActivityOrMissionDesc
Voting Members Governing Body10VotingMembersGoverningBodyCnt
Voting Members Independent9VotingMembersIndependentCnt
Total Employee6TotalEmployeeCnt
Total Volunteers10TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$355,405PYContributionsGrantsAmt
CY Contributions Grants$221,373CYContributionsGrantsAmt
PY Program Service Revenue$20,099PYProgramServiceRevenueAmt
CY Program Service Revenue$2,937CYProgramServiceRevenueAmt
PY Investment Income$31PYInvestmentIncomeAmt
CY Investment Income$97CYInvestmentIncomeAmt
PY Other Revenue-$7,352PYOtherRevenueAmt
CY Other Revenue$3,568CYOtherRevenueAmt
PY Total Revenue$368,183PYTotalRevenueAmt
CY Total Revenue$227,975CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$168,840PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$129,363CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$10,285CYTotalFundraisingExpenseAmt
PY Other Expenses$154,195PYOtherExpensesAmt
CY Other Expenses$152,306CYOtherExpensesAmt
PY Total Expenses$323,035PYTotalExpensesAmt
CY Total Expenses$281,669CYTotalExpensesAmt
PY Revenues Less Expenses$45,148PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$53,694CYRevenuesLessExpensesAmt
Total Assets BOY$346,627TotalAssetsBOYAmt
Total Assets EOY$273,898TotalAssetsEOYAmt
Total Liabilities BOY$36,544TotalLiabilitiesBOYAmt
Total Liabilities EOY$17,509TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$310,083NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$256,389NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTO PROVIDE ASSISTANCE TO FARMERS, EDUCATE THE COMMUNITY ON THE IMPORTANCE OF LOCAL AGRICULTURE, WORK TO INCREASE THE FUNCTIONALITY OF OUR REGION'S FOOD SYSTEM, AND CONNECT ALL PEOPLE TO LOCAL FOOD.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$191,176ExpenseAmt
Grant$0GrantAmt
Revenue$2,937RevenueAmt
Desc1-ON-1 FARMER TECHNICAL ASSISTANCE CONDUCTED 40 FARM VISITS23 FARMERS SERVED WITH 1-ON-1 TECHNICAL ASSISTANCE: 25% IDENTIFIED AS BIPOC OR IMMIGRANT FARMERS AND 65% IDENTIFIED AS UNDERSERVED FARMERSTOPICS OF TECHNICAL ASSISTANCE INCLUDED, BUT WERE NOT LIMITED TO: GRANT WRITING ASSISTANCE, LAND PURCHASE APPLICATIONS, NAVIGATING ZONING REGULATIONS, BUILDING WEBSITES, BUSINESS GROWTH PLANNING, START-UP AND ASPIRING FARMER MEETINGS, SOIL FERTILITY, FENCING, AND OTHER IN THE FIELD TOPICSWORKSHOPS & NETWORKING:10 WORKSHOPS VIRTUAL AND ON-FARM WORKSHOPS FOR FARMERSA TOTAL OF 200 PARTICIPANTSSOUTHEAST NEW ENGLAND AGRICULTURE CONFERENCE & TRADE SHOW:25 WORKSHOPS WITH 57 PRESENTERS300 ATTENDEESLOCAL FOOD PROMOTION: PRINTED AND DISTRIBUTED 15,000 COPIES OF OUR LOCAL FOOD GUIDE FEATURING FARMERS' MARKETS, FARMS, LOCAL GROCERS AND RESTAURANTS FEATURING LOCALLY SOURCED FOODATTENDED LOCAL FARMERS' MARKETS AND OTHER OUTREACH EVENTS TO PROMOTE LOCAL FOODHELPED PROMOTE LOCAL FOOD BUYING INCENTIVES LIKE FARMERS' MARKET COUPONS AND SNAP INCENTIVESDesc
Total Program Service Expenses$191,176TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying ActivitiesYes (1)LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document1IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee6EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members10GoverningBodyVotingMembersCnt
Independent Voting Member9IndependentVotingMemberCnt
Family Or Business RlnYes (1)FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn Body0Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldMAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SUSAN MURRAYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone7744007277PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1599 ELM STAddressLine1Txt
CityDARTMOUTHCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02748ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
STEPHANIE PERKS
CLERK/ TREASURE1.00Yes (X)Yes (X)$0$0$0
SARAH COGSWELL
VICE CHAIR1.00Yes (X)Yes (X)$3,825$0$0
LIZ WILEY
CHAIR1.00Yes (X)Yes (X)$0$0$0
FREDERICK AMES
BOARD MEMBER1.00Yes (X)$0$0$0
DEEANNA LEVANTI
BOARD MEMBER1.00Yes (X)$0$0$0
LAURA SMITH
BOARD MEMBER1.00Yes (X)$0$0$0
KENDRA MURRAY
BOARD MEMBER1.00Yes (X)$0$0$0
FREDERICK DABNEY
BOARD MEMBER1.00Yes (X)$0$0$0
MELISSA MCKENNA
BOARD MEMBER1.00Yes (X)$0$0$0
DAN KING
BOARD MEMBER1.00Yes (X)$0$0$0
SUSAN MURRAY
EXECUTIVE DIRECTOR40.00Yes (X)$79,603$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$83,428TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Membership Dues$7,305MembershipDuesAmt
Government Grants$110,722GovernmentGrantsAmt
All Other Contributions$103,346AllOtherContributionsAmt
Total Contributions$221,373TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescTICKET SALESDesc
Business900099BusinessCd
Total Revenue Column$2,937TotalRevenueColumnAmt
Related Or Exempt Func Income$2,937RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$2,937TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$97TotalRevenueColumnAmt
Exclusion$97ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$1,068FundraisingGrossIncomeAmt
Fundraising Direct Expenses$0FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,068TotalRevenueColumnAmt
Exclusion$1,068ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOTHER REVENUEDesc
Business900099BusinessCd
Total Revenue Column$2,500TotalRevenueColumnAmt
Exclusion$2,500ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$2,500OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$227,975TotalRevenueColumnAmt
Related Or Exempt Func Income$2,937RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$3,665ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$83,428TotalAmt
Program Services$64,323ProgramServicesAmt
Management And General$17,513ManagementAndGeneralAmt
Fundraising$1,592FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$27,275TotalAmt
Program Services$25,121ProgramServicesAmt
Management And General$396ManagementAndGeneralAmt
Fundraising$1,758FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$8,183TotalAmt
Program Services$1,754ProgramServicesAmt
Management And General$6,314ManagementAndGeneralAmt
Fundraising$115FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$10,477TotalAmt
Program Services$8,179ProgramServicesAmt
Management And General$2,210ManagementAndGeneralAmt
Fundraising$88FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$28,769TotalAmt
Management And General$28,769ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$903TotalAmt
Management And General$903ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$24,765TotalAmt
Program Services$15,178ProgramServicesAmt
Management And General$7,997ManagementAndGeneralAmt
Fundraising$1,590FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$5,756TotalAmt
Program Services$4,403ProgramServicesAmt
Management And General$982ManagementAndGeneralAmt
Fundraising$371FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$23,974TotalAmt
Program Services$19,878ProgramServicesAmt
Management And General$2,341ManagementAndGeneralAmt
Fundraising$1,755FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$10,841TotalAmt
Program Services$2,052ProgramServicesAmt
Management And General$6,766ManagementAndGeneralAmt
Fundraising$2,023FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$2,542TotalAmt
Program Services$2,542ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$28TotalAmt
Program Services$28ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$29,148TotalAmt
Program Services$23,986ProgramServicesAmt
Management And General$4,179ManagementAndGeneralAmt
Fundraising$983FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$1,198TotalAmt
Management And General$1,198ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
MISCELLANEOUS$1,793$1,233$550$10
MEMBERSHIPS AND DUES$525$525
STAFF DEVELOPMENT$90$90

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$21,974TotalAmt
Program Services$21,974ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$281,669TotalAmt
Program Services$191,176ProgramServicesAmt
Management And General$80,208ManagementAndGeneralAmt
Fundraising$10,285FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$51,196BOYAmt
EOY$267,704EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$295,431BOYAmt
EOY$3,249EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$2,945EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$346,627BOYAmt
EOY$273,898EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$36,544BOYAmt
EOY$17,509EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$36,544BOYAmt
EOY$17,509EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$310,083BOYAmt
EOY$206,389EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
EOY$50,000EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$310,083BOYAmt
EOY$256,389EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$346,627BOYAmt
EOY$273,898EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$53,694ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS Audited0FSAuditedInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$40,357CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$388,840CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$360,725CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$355,405CurrentTaxYearMinus1YearAmt
Current Tax Year$221,373CurrentTaxYearAmt
Total$1,366,700TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$40,357CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$388,840CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$360,725CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$355,405CurrentTaxYearMinus1YearAmt
Current Tax Year$221,373CurrentTaxYearAmt
Total$1,366,700TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$174,040SubstantialContributorsTotAmt
Public Support Total170$1,192,660PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$76CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$52CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$37CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$31CurrentTaxYearMinus1YearAmt
Current Tax Year$97CurrentTaxYearAmt
Total$293TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$1,888CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$4,065CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$5,151CurrentTaxYearMinus1YearAmt
Current Tax Year$2,500CurrentTaxYearAmt
Total$13,604TotalAmt
FieldValueIRS element (for citing)
Total Support$1,380,597TotalSupportAmt
Gross Receipts Rltd Activities$72,403GrossReceiptsRltdActivitiesAmt
Public Support CY1700.86390PublicSupportCY170Pct
Public Support PY1700.88950PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:FormAndLineReferenceDesc
ExplanationMISC REVENUE - 2021 AMOUNT: $ 1,888. 2022 AMOUNT: $ 4,065. 2023 AMOUNT: $ 5,151. 2024 AMOUNT: $ 2,500.ExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Volunteers0VolunteersInd
Paid Staff Or Management0PaidStaffOrManagementInd
Media Advertisements0MediaAdvertisementsInd
Mailings Members0MailingsMembersInd
Publications Or Broadcast0PublicationsOrBroadcastInd
Grants Other Organizations0GrantsOtherOrganizationsInd
Direct Contact LegislatorsYes (1)DirectContactLegislatorsInd
Direct Contact Legislators$903DirectContactLegislatorsAmt
Rallies Demonstrations0RalliesDemonstrationsInd
Other Activities0OtherActivitiesInd
Total Lobbying Expenditures$903TotalLobbyingExpendituresAmt
Not Described Section501c30NotDescribedSection501c3Ind

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART II-B, LINE 1:FormAndLineReferenceDesc
ExplanationGIVING TESTIMONY AND TALKING TO LEGISLATORS ABOUT BILLS THAT WILL BENEFIT FARMERSExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 1ATHE EXECUTIVE COMMITTEE CONSISTS OF THE PRESIDENT, VICE PRESIDENT, TREASURER AND CLERK. THE EXECUTIVE COMMITTEE FUNCTIONS MOSTLY IN A ADVISORY CAPACITY TO THE EXECUTIVE DIRECTOR. THE TREASURER HAS THE AUTHORITY TO SIGN TAX RELATED FORMS AND ALSO HAS SIGNING AUTHORITY ON THE BANK ACCOUNT.
FORM 990, PART VI, SECTION A, LINE 2TWO BOARD MEMBERS WORK AT THE SAME ORGANIZATION AND ONE IS THE SUPERVISOR OF THE OTHER. BOTH STEPHANIE PERKS AND SARAH COGSWELL ARE EMPLOYED AT COASTAL FOODSHED (A 501C3 NONPROFIT) AND STEPHANIE IS SARAH'S SUPERVISOR.
FORM 990, PART VI, SECTION A, LINE 6FROM OUR BY-LAWS: MEMBERSHIP: SOUTHEASTERN MASSACHUSETTS AGRICULTURAL PARTNERSHIP (SEMAP) IS A COMMUNITY-SUPPORTED PARTNERSHIP BETWEEN THE PUBLIC AND THE FARMING COMMUNITY OF THE REGION WITH THE PURPOSE OF STABILIZING SUSTAINABLE COMMERCIAL AGRICULTURE FOR THE BENEFIT OF THE REGION. THIS PARTNERSHIP INCLUDES TWO DISTINCT CATEGORIES OF MEMBERSHIP: PUBLIC: MEMBERSHIP SHALL CONSIST OF THE GENERAL PUBLIC EITHER RESIDING OR HAVING AN INTEREST IN AGRICULTURE IN SOUTHEASTERN MASSACHUSETTS. THIS CATEGORY OF MEMBERSHIP INCLUDES ALL MEMBERS OF THE PUBLIC WHO SUPPORT FARMING AND GIVES THEM A VEHICLE TO DO SO. IN RETURN, THE MEMBERSHIP RECEIVES ORGANIZED INFORMATION REGARDING LOCAL SOURCES OF FOOD, ADVANCE INVITATION TO WORKSHOPS AND SEMINARS, AND ADVANCE INVITATION TO FUND RAISING EVENTS. THE GENERAL PUBLIC (NON-MEMBERS) MAY ALSO ACCESS THIS INFORMATION VIA PUBLICATIONS AND THE WEBSITE. THIS MEMBERSHIP MAY ALSO INCLUDE FARMERS WHO WANT TO SUPPORT THE EFFORTS OF SEMAP, BUT ARE NOT MEMBERS OF THE SECOND CATEGORY. FOR EXAMPLE, SOME COMMODITY FARMERS OR A LOWER-LEVEL RESTAURANT EMPLOYEE WOULD NOT TYPICALLY BENEFIT FROM A PROFESSIONAL MEMBERSHIP, BUT COULD SUPPORT THE GOALS OF SEMAP AND ITS BUY FRESH BUY LOCAL PROGRAM BY BEING A PUBLIC MEMBER. PROFESSIONAL: ALSO KNOWN AS BUSINESS TO BUSINESS, OR B2B, A NETWORK OF PROFESSIONAL MEMBERS OF SEMAP THAT INCLUDES RESTAURANT OWNERS, CHEFS, CATERERS, RETAIL STORES, TOUR ORGANIZERS, AND OTHERS ALONG WITH COMMODITY OR VALUE-ADDED FARMERS. THE NETWORK FOSTERS COMMUNICATION AMONG ITS MEMBERS WITH THE GOAL OF PROVIDING FRESH LOCAL AGRICULTURAL PRODUCTS TO OUR REGION. THE EXPECTATION IS THAT, IN ADDITION TO MAINTAINING AND FOSTERING FARM BUSINESSES, NEW NON-FARM BUSINESSES INCLUDING RESTAURANTS, CATERING SERVICES, AND AGRI-TOURISM COMPANIES WILL CONTINUE TO EMERGE AS A RESULT OF THIS PROGRAM. SECTION A AND MAY ALSO INCLUDE ADVISORY MEMBERS. FROM TIME TO TIME THE BOARD OF DIRECTORS MAY ESTABLISH OTHER CATEGORIES OF MEMBERSHIP. SECTION B SELECTION: NEW MEMBERS SHALL BE CONSIDERED AS IN GOOD STANDING UPON RECEIPT OF ANNUAL DUES, SUCH DUES TO BE SET BY THE BOARD OF DIRECTORS. SECTION C CATEGORIES: CATEGORIES OF MEMBERSHIP SHALL INCLUDE THE TWO CATEGORIES OF REGULAR MEMBERS DETAILED IN SECTION D FEES: MEMBERSHIP FEES MAY BE FIXED FROM TIME TO TIME BY THE BOARD OF DIRECTORS. REGULAR MEMBERS MAY BE REQUIRED TO PAY AN ANNUAL MEMBERSHIP FEE TO BE ESTABLISHED BY THE BOARD OF DIRECTORS. ADVISORY MEMBERS MAY BE EXEMPT FROM MEMBERSHIP FEES. SECTION E RIGHTS: ALL REGULAR MEMBERS ARE ENTITLED TO ONE VOTE AT ALL MEMBER MEETINGS. A QUORUM CONSISTS OF ONE-THIRD OF THE MEMBERS. ADVISORY MEMBERS ARE INVITED TO PARTICIPATE IN ALL MEETINGS, BUT ARE NOT ENTITLED TO A VOTE. SECTION F MEETINGS: THE FULL MEMBERSHIP SHALL MEET AT LEAST ONE (1) TIME PER YEAR AS DETERMINED BY THE BOARD OF DIRECTORS. THE ONE REQUIRED MEETING SHALL BE THE ANNUAL MEETING OF SEMAP. NOTICE OF ANY MEMBER MEETINGS SHALL BE PUBLICLY CIRCULATED FIVE BUSINESS DAYS PRIOR TO THE MEETING DATE. SECTION G RESIGNATION: MEMBERS MAY RESIGN FROM SEMAP AT ANY TIME. NON-RENEWAL OF ANNUAL MEMBERSHIP AND/OR NON-PAYMENT OF ANNUAL MEMBERSHIP FEES SHALL CONSTITUTE RESIGNATION OF MEMBERSHIP. SECTION H EXPULSION: THE BOARD OF DIRECTORS MAY EXPEL MEMBERS FOR JUST CAUSE REASONABLY DEEMED BY THE BOARD OF DIRECTORS TO BE SUFFICIENT; INCLUDING, BUT NOT LIMITED TO, FAILURE TO PAY DUES OR BUDGET SUBSCRIPTIONS WITHIN A REASONABLE TIME AS FIXED BY THE BOARD OF DIRECTORS. NO MEMBER MAY BE EXPELLED WITHOUT THE HEARING BEFORE THE BOARD OF DIRECTORS AT A PROPOSED TIME AND PLACE AND AFTER A REASONABLE NOTICE. A TWO-THIRDS VOTE OF ALL DIRECTORS PRESENT SHALL BE NECESSARY TO EXPEL A MEMBER. SECTION I TERMINATION: THE TERMINATION BY RESIGNATION OR EXPULSION SHALL WORK AS A FORFEITURE OF ALL INTEREST IN AND TO PROPERTY OF THE CORPORATION, AND TO THE MEMBER SHALL THEREAFTER HAVE NO RIGHT THERETO OR ANY PART THEREOF.
FORM 990, PART VI, SECTION A, LINE 7A1/3 OF THE BOARD OF DIRECTORS IS ELECTED AT THE ANNUAL MEETING BY THE ORGANIZATION'S MEMBERS
FORM 990, PART VI, SECTION B, LINE 11BTAX RETURN REVIEWED BY EXECUTIVE DIRECTOR BEFORE FILING.
FORM 990, PART VI, SECTION B, LINE 12CEMPLOYEES AND OFFICERS ARE REQUIRED TO FILE A CONFLICT OF INTEREST FORM ANNUALLY AND TO NOTIFY THE EXECUTIVE DIRECTOR, IN WRITING, OF ANY CHANGES IN CURRENT OR POTENTIAL CONFLICTS OF INTEREST. THE EXECUTIVE DIRECTOR AND THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS WILL REVIEW THE CONFLICT TO DETERMINE IF IT IS A CONFLICT OF INTEREST AND HOW TO REMEDY THE SITUATION. IF YOU ARE INVOLVED IN AN OUTSIDE INTEREST AND ARE UNSURE IF IT COULD BE A POTENTIAL CONFLICT OF INTEREST, WE ENCOURAGE YOU TO SPEAK TO THE EXECUTIVE DIRECTOR.
FORM 990, PART VI, SECTION B, LINE 15IT IS SEMAP'S POLICY TO MAINTAIN BACK-UP COPIES OF ELECTRONIC DATA FILES OFF-SITE IN A SECURE, FIRE-PROTECTED ENVIRONMENT. ACCESS TO BACK-UP FILES SHALL BE LIMITED TO INDIVIDUALS AUTHORIZED BY MANAGEMENT. THE BOARD OF DIRECTORS SETS THE COMPENSATION OF THE EXECUTIVE DIRECTOR BASED ON PERFORMANCE AND COMPARISON WITH SIMILAR POSITIONS IN THE AREA. THE EXECUTIVE DIRECTOR IN CONSULTATION WITH THE EXECUTIVE COMMITTEE COMPARES DATA ON COMPENSATION FOR KEY EMPLOYEES AND DISCUSSES THE DATA. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2024.
FORM 990, PART VI, SECTION C, LINE 19UPON REQUEST.