SOUTHEASTERN MASSACHUSETTS AGRICULTURAL PARTNERSHIP INC: Form 990, tax year 2024
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- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-11-12T11:18:58-06:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 410746749 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4 BATTERYMARCH PARK SUITE 100 | AddressLine1Txt |
| City | QUINCY | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02169 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 201625240 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SOUTHEASTERN MASSACHUSETTS AGRICULTURAL | BusinessNameLine1Txt |
| Business Name Line2 | PARTNERSHIP INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SOUT | BusinessNameControlTxt |
| Phone | 7744007277 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 80625 | AddressLine1Txt |
| City | SOUTH DARTMOUTH | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02748 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SUSAN MURRAY | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 7744007277 | PhoneNum |
| Signature | 2025-11-11 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DANIELLE NIHILL | PreparerPersonNm |
| PTIN | P01350943 | PTIN |
| Phone | 7819821001 | PhoneNum |
| Preparation | 2025-11-11 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SEMAP | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | SUSAN MURRAY | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 80625 | AddressLine1Txt |
| City | SOUTH DARTMOUTH | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02748 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $227,975 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | SEMAPONLINE.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2004 | FormationYr |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Activity Or Mission | TO PRESERVE AND EXPAND ACCESS TO LOCAL FOOD AND SUSTAINABLE FARMING IN SOUTHEASTERN MASSACHUSETTS | ActivityOrMissionDesc |
| Voting Members Governing Body | 10 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 6 | TotalEmployeeCnt |
| Total Volunteers | 10 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $355,405 | PYContributionsGrantsAmt |
| CY Contributions Grants | $221,373 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $20,099 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,937 | CYProgramServiceRevenueAmt |
| PY Investment Income | $31 | PYInvestmentIncomeAmt |
| CY Investment Income | $97 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$7,352 | PYOtherRevenueAmt |
| CY Other Revenue | $3,568 | CYOtherRevenueAmt |
| PY Total Revenue | $368,183 | PYTotalRevenueAmt |
| CY Total Revenue | $227,975 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $168,840 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $129,363 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $10,285 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $154,195 | PYOtherExpensesAmt |
| CY Other Expenses | $152,306 | CYOtherExpensesAmt |
| PY Total Expenses | $323,035 | PYTotalExpensesAmt |
| CY Total Expenses | $281,669 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $45,148 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$53,694 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $346,627 | TotalAssetsBOYAmt |
| Total Assets EOY | $273,898 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $36,544 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $17,509 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $310,083 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $256,389 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO 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 Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $191,176 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $2,937 | RevenueAmt |
| Desc | 1-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 INCENTIVES | Desc |
| Total Program Service Expenses | $191,176 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (1) | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 1 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 6 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 10 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SUSAN MURRAY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7744007277 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 599 ELM ST | AddressLine1Txt |
| City | DARTMOUTH | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02748 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| STEPHANIE PERKS | ||||||
| CLERK/ TREASURE | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| SARAH COGSWELL | ||||||
| VICE CHAIR | 1.00 | Yes (X) | Yes (X) | $3,825 | $0 | $0 |
| LIZ WILEY | ||||||
| CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| FREDERICK AMES | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DEEANNA LEVANTI | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| LAURA SMITH | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KENDRA MURRAY | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| FREDERICK DABNEY | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MELISSA MCKENNA | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DAN KING | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SUSAN MURRAY | ||||||
| EXECUTIVE DIRECTOR | 40.00 | Yes (X) | $79,603 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $83,428 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $7,305 | MembershipDuesAmt |
| Government Grants | $110,722 | GovernmentGrantsAmt |
| All Other Contributions | $103,346 | AllOtherContributionsAmt |
| Total Contributions | $221,373 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | TICKET SALES | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $2,937 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,937 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,937 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $97 | TotalRevenueColumnAmt |
| Exclusion | $97 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $1,068 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $0 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,068 | TotalRevenueColumnAmt |
| Exclusion | $1,068 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER REVENUE | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $2,500 | TotalRevenueColumnAmt |
| Exclusion | $2,500 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $2,500 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $227,975 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,937 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $3,665 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $83,428 | TotalAmt |
| Program Services | $64,323 | ProgramServicesAmt |
| Management And General | $17,513 | ManagementAndGeneralAmt |
| Fundraising | $1,592 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,275 | TotalAmt |
| Program Services | $25,121 | ProgramServicesAmt |
| Management And General | $396 | ManagementAndGeneralAmt |
| Fundraising | $1,758 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,183 | TotalAmt |
| Program Services | $1,754 | ProgramServicesAmt |
| Management And General | $6,314 | ManagementAndGeneralAmt |
| Fundraising | $115 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,477 | TotalAmt |
| Program Services | $8,179 | ProgramServicesAmt |
| Management And General | $2,210 | ManagementAndGeneralAmt |
| Fundraising | $88 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,769 | TotalAmt |
| Management And General | $28,769 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $903 | TotalAmt |
| Management And General | $903 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,765 | TotalAmt |
| Program Services | $15,178 | ProgramServicesAmt |
| Management And General | $7,997 | ManagementAndGeneralAmt |
| Fundraising | $1,590 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,756 | TotalAmt |
| Program Services | $4,403 | ProgramServicesAmt |
| Management And General | $982 | ManagementAndGeneralAmt |
| Fundraising | $371 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,974 | TotalAmt |
| Program Services | $19,878 | ProgramServicesAmt |
| Management And General | $2,341 | ManagementAndGeneralAmt |
| Fundraising | $1,755 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,841 | TotalAmt |
| Program Services | $2,052 | ProgramServicesAmt |
| Management And General | $6,766 | ManagementAndGeneralAmt |
| Fundraising | $2,023 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,542 | TotalAmt |
| Program Services | $2,542 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28 | TotalAmt |
| Program Services | $28 | ProgramServicesAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,148 | TotalAmt |
| Program Services | $23,986 | ProgramServicesAmt |
| Management And General | $4,179 | ManagementAndGeneralAmt |
| Fundraising | $983 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,198 | TotalAmt |
| Management And General | $1,198 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| MISCELLANEOUS | $1,793 | $1,233 | $550 | $10 |
| MEMBERSHIPS AND DUES | $525 | $525 | ||
| STAFF DEVELOPMENT | $90 | $90 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,974 | TotalAmt |
| Program Services | $21,974 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $281,669 | TotalAmt |
| Program Services | $191,176 | ProgramServicesAmt |
| Management And General | $80,208 | ManagementAndGeneralAmt |
| Fundraising | $10,285 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $51,196 | BOYAmt |
| EOY | $267,704 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $295,431 | BOYAmt |
| EOY | $3,249 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $2,945 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $346,627 | BOYAmt |
| EOY | $273,898 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,544 | BOYAmt |
| EOY | $17,509 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,544 | BOYAmt |
| EOY | $17,509 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $310,083 | BOYAmt |
| EOY | $206,389 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $50,000 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $310,083 | BOYAmt |
| EOY | $256,389 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $346,627 | BOYAmt |
| EOY | $273,898 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$53,694 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | 0 | FSAuditedInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
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 | $40,357 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $388,840 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $360,725 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $355,405 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $221,373 | CurrentTaxYearAmt |
| Total | $1,366,700 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $40,357 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $388,840 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $360,725 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $355,405 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $221,373 | CurrentTaxYearAmt |
| Total | $1,366,700 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $174,040 | SubstantialContributorsTotAmt |
| Public Support Total170 | $1,192,660 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $76 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $52 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $37 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $31 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $97 | CurrentTaxYearAmt |
| Total | $293 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $1,888 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,065 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,151 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,500 | CurrentTaxYearAmt |
| Total | $13,604 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $1,380,597 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $72,403 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.86390 | PublicSupportCY170Pct |
| Public Support PY170 | 0.88950 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: | FormAndLineReferenceDesc |
| Explanation | MISC REVENUE - 2021 AMOUNT: $ 1,888. 2022 AMOUNT: $ 4,065. 2023 AMOUNT: $ 5,151. 2024 AMOUNT: $ 2,500. | ExplanationTxt |
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 C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | 0 | VolunteersInd |
| Paid Staff Or Management | 0 | PaidStaffOrManagementInd |
| Media Advertisements | 0 | MediaAdvertisementsInd |
| Mailings Members | 0 | MailingsMembersInd |
| Publications Or Broadcast | 0 | PublicationsOrBroadcastInd |
| Grants Other Organizations | 0 | GrantsOtherOrganizationsInd |
| Direct Contact Legislators | Yes (1) | DirectContactLegislatorsInd |
| Direct Contact Legislators | $903 | DirectContactLegislatorsAmt |
| Rallies Demonstrations | 0 | RalliesDemonstrationsInd |
| Other Activities | 0 | OtherActivitiesInd |
| Total Lobbying Expenditures | $903 | TotalLobbyingExpendituresAmt |
| Not Described Section501c3 | 0 | NotDescribedSection501c3Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART II-B, LINE 1: | FormAndLineReferenceDesc |
| Explanation | GIVING TESTIMONY AND TALKING TO LEGISLATORS ABOUT BILLS THAT WILL BENEFIT FARMERS | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 1A | THE 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 2 | TWO 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 6 | FROM 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 7A | 1/3 OF THE BOARD OF DIRECTORS IS ELECTED AT THE ANNUAL MEETING BY THE ORGANIZATION'S MEMBERS |
| FORM 990, PART VI, SECTION B, LINE 11B | TAX RETURN REVIEWED BY EXECUTIVE DIRECTOR BEFORE FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | EMPLOYEES 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 15 | IT 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 19 | UPON REQUEST. |