Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year (or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 1,432,672 | 2,059,544 | 1,875,918 | 2,851,973 | 3,052,032 | 11,272,139 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | 1,432,672 | 2,059,544 | 1,875,918 | 2,851,973 | 3,052,032 | 11,272,139 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f).. | 2,051,432 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 9,220,707 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 1,432,672 | 2,059,544 | 1,875,918 | 2,851,973 | 3,052,032 | 11,272,139 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 93,847 | 126,189 | 7,447 | 227,483 | ||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | 11,499,622 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
|||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2020 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2020 |
(iii) Distributable Amount for 2020 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2020 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2019 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2020: | ||||
| a From 2015....... | ||||
| b From 2016....... | ||||
| c From 2017....... | ||||
| d From 2018....... | ||||
| e From 2019....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2020 distributable amount | ||||
|
i
Carryover from 2015 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2020 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2020 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2020, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2020. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2021. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2016..... | ||||
| b Excess from 2017..... | ||||
| c Excess from 2018..... | ||||
| d Excess from 2019..... | ||||
| e Excess from 2020..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990, PART I, LINE 1: | OUR MISSION AND MOST SIGNIFICANT ACTIVITIES: FARMLINK'S MISSION IS TO INVEST IN THE PROSPERITY OF FARMERS AND RANCHERS THROUGH LENDING, EDUCATION AND ACCESS TO LAND. FARMLINK HELPS FARMERS TO BUILD STRONG BUSINESS SKILLS, ACCESS FAIR FINANCING, AND ESTABLISH SECURE LAND TENURE. ESTABLISHED IN 1999, FARMLINK SUPPORTS BEGINNING, LIMITED-RESOURCE, IMMIGRANT AND OTHER UNDERSERVED FARMERS. WE WORK THROUGHOUT THE STATE OF CALIFORNIA, WITH PARTICULAR FOCUS ON THE CENTRAL COAST, CENTRAL VALLEY, AND NORTH COAST REGIONS. OUR PARTNERSHIPS WITH FARM TRAINING PROGRAMS, GOVERNMENT AGENCIES, IMPACT INVESTORS, AND OTHER NONPROFITS HELP FARMERS ACCESS LAND AND FINANCING. CALIFORNIA FARMLINK WAS CERTIFIED AS A COMMUNITY DEVELOPMENT FINANCIAL INSTITUTION (CDFI) IN 2013. IT IS ONE OF THE FIRST AGRICULTURAL CDFIS IN THE NATION FOCUSED ON SUSTAINABLE AND ORGANIC AGRICULTURE, AND ECONOMIC AND ENVIRONMENTAL RESILIENCE. OUR VISION INCLUDES: 1) EQUITABLE ACCESS TO ECONOMIC OPPORTUNITY IN FOOD AND AGRICULTURE, 2) SKILLED FARMERS AND RANCHERS WHO ARE ABLE TO BUILD WEALTH, 3) HEALTHY FOOD, PEOPLE, AND NATURAL RESOURCES. FARMLINK SUPPORTS A DIVERSE COMMUNITY OF FARMERS THAT INCLUDE WOMEN, PEOPLE OF COLOR, AND IMMIGRANTS-ALL OF WHOM ARE OFTEN UNDER-CAPITALIZED. THESE FARMERS ARE THE FUTURE OF A HEALTHY, REGIONALIZED FOOD SYSTEM. OUR STAFF AND BUSINESS ADVISERS PROVIDE ONE-ON-ONE TECHNICAL ASSISTANCE, WORKSHOPS, CONNECTIONS, AND RESOURCES. |
| FORM 990, PART III, LINE 4B: | LAND ACCESS AND FARM BUSINESS EDUCATION PROGRAMS (CONTINUED): THE FOLLOWING STRATEGIC INITIATIVES MAKE UP THE CORE OF FARMLINK'S EDUCATIONAL PROGRAMS: EQUITY AND CONSERVATION ON WORKING LANDS - LAND ACCESS: FARMLINK INCREASES OPPORTUNITIES FOR CALIFORNIA FARMERS TO ACCESS AFFORDABLE, SECURE, LONG-TERM ACCESS TO FARMLAND, WITH AN EMPHASIS ON PROVIDING ACCESS TO BEGINNING AND BLACK, INDIGENOUS, AND PEOPLE OF COLOR (BIPOC) FARMERS. THIS PROGRAM LINKS LAND SEEKERS WITH LANDOWNERS, MAINTAINS A DATABASE OF LAND AVAILABLE FOR LEASE OR SALE, CONNECTS FARMERS AND LANDOWNERS, FACILITATES THE DEVELOPMENT AND NEGOTIATION OF STRONG AND EQUITABLE LEASE AGREEMENTS, AND SUPPORTS FARMERS SEEKING FINANCING FOR LAND PURCHASES. SINCE 2011, FARMLINK STAFF HAS DEVELOPED 450 SUCCESSFUL LEASES OR PURCHASES TAILORED TO THE NEEDS OF LANDOWNERS AND GROWERS. PRESERVING FARM LAND: SUCCESSION PLANNING IS ONE OF THE MOST IMPORTANT TOOLS TO PREVENT FARMLAND FROM BEING LOST TO DEVELOPMENT. FARMLINK'S SUCCESSION PLANNING ACTIVITIES HELP FARM FAMILIES PLAN TO PASS THEIR FARMING BUSINESSES AND FARMLAND TO NEW OPERATORS AND OWNERS. CONSERVATION: FARMLINK IS ON THE LEADING EDGE OF CREATING NEW PROGRAMS AND INCENTIVES TO SUPPORT THE ADOPTION OF REGENERATIVE AND CLIMATE-SMART FARMING PRACTICES AND TO ENSURE EQUITABLE ACCESS TO OPPORTUNITIES TO FARM ON EASEMENT-PROTECTED LANDS. THIS WORK USES CALIFORNIA FARMLINK'S UNIQUE ORGANIZATIONAL MODEL AS AN AGRICULTURAL CDFI TO ADVANCE EQUITABLE ACCESS TO CONSERVATION PROGRAM INCENTIVES. THROUGH PARTNERSHIPS WITH LAND TRUSTS, RESOURCE CONSERVATION DISTRICTS, PUBLIC AGENCIES, AND OTHER PARTNERS WE PROMOTE EQUITABLE ACCESS FOR BIPOC FARMERS TO ENSURE THEY HAVE OPPORTUNITIES TO FARM ON EASEMENT-PROTECTED LANDS. WEALTH BUILDING AND RESILIENCE - FARMLINK'S EDUCATION PROGRAMS IN BOTH ENGLISH AND SPANISH ASSIST FARMERS AND RANCHERS IN UNDERSTANDING THE LEGAL AND FINANCIAL STRUCTURE OF THEIR BUSINESSES AND HELPS THEM ESTABLISH PRACTICES THAT WILL ENSURE THAT THE FARM OR RANCH IS RESILIENT TO FINANCIAL AND LEGAL RISKS, AND IS ABLE TO REMAIN VIABLE OVER THE LONG-TERM. FARMLINK ALSO FOCUSES ON PATHWAYS TO OWNERSHIP TO HELP GROWERS PLAN FOR LONG-TERM STABLE LAND TENURE AND FINANCIAL EQUITY-BUILDING WITH LAND LOANS. WITH OPPORTUNITY FOR FARMLAND OWNERSHIP, FARMERS ARE ABLE TO EFFECTIVELY INVEST IN IMPROVEMENTS TO SOIL HEALTH, FARM INFRASTRUCTURE AND HOUSING. THE SPANISH-LANGUAGE WEALTH BUILDING PROGRAM ASSISTS FARMERS WITH LIMITED FORMAL EDUCATION OR ENGLISH-LANGUAGE PROFICIENCY TO BUILD FINANCIAL STABILITY, INCLUDING THE ABILITY TO RECOVER FROM SHORT TERM SETBACKS, THE ABILITY TO SAVE FOR RETIREMENT AND THE ABILITY TO PASS WEALTH TO FUTURE GENERATIONS. THE ENGLISH-LANGUAGE RESILIENCE PROGRAM PROVIDES COMPREHENSIVE BEGINNING AND INTERMEDIATE FARM BUSINESS TRAINING. DURING 2020, THE WEALTH BUILDING PROGRAM DEVELOPED A SIMILAR 10-WEEK CURRICULUM FOR SPANISH-SPEAKERS TO LAUNCH IN EARLY 2021. IN 2020, FARMLINK'S RESILIENCE PROGRAM ENGAGED 14 FARM BUSINESSES IN A 10-WEEK ENGLISH-LANGUAGE BUSINESS EDUCATION PROGRAM AND PROVIDED FOLLOW-ON BOOKKEEPING CLINICS. BOTH THE ENGLISH AND SPANISH LANGUAGE PROGRAMS USE A COMPREHENSIVE SELF-ASSESSMENT TOOL (THE FARMLINK BUSINESS RESILIENCE SELF-ASSESSMENT) TO HELP FARMERS SET LEARNING GOALS AND TO ASSIST IN LONG TERM EVALUATION OF HOW EDUCATIONAL PROGRAMMING SHAPES FUTURE FARM BUSINESS SUCCESS. FARMLINK ENGAGES CONSULTANTS WITH EXPERTISE IN ADULT PEDAGOGY AND LEADERSHIP FROM AGRICULTURAL BUSINESS ADVISORS THAT HERALD FROM THE COMMUNITIES FARMLINK SERVES TO DESIGN AND DELIVER PROGRAMMING THAT IS RESPONSIVE TO HOW A COHORT OF PARTICIPANTS LEARN NEW SKILLS AND BEHAVIORS. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE PROCESS TO PREPARE AND REVIEW FORM 990: THE FORM 990 IS PREPARED BASED ON FINANCIAL STATEMENTS AUDITED BY LINDQUIST VON HUSEN & JOYCE LLP OF SAN FRANCISCO. IN JULY OF 2021, CALIFORNIA FARMLINK CONDUCTED A FULL INTERNAL QUALITATIVE AND QUANTITATIVE REVIEW OF 2020'S FORM 990. REVIEWERS INCLUDED THE EXECUTIVE DIRECTOR, CHIEF FINANCIAL OFFICER, DIRECTOR OF COMMUNICATIONS AND PHILANTHROPY, AND THE FINANCE & OPERATIONS MANAGER. THEN, A DRAFT COPY WAS DISTRIBUTED TO THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS FOR REVIEW, THEN FORMALLY PRESENTED TO THE FULL BOARD OF DIRECTORS PRIOR TO CALIFORNIA FARMLINK'S AUGUST 2021 BOARD MEETING. THE BOARD REVIEWED THE 2020 FORM 990 AS PRESENTED. THE DOCUMENT WAS THEN FILED. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE PROCESS TO MONITOR CONFLICT OF INTEREST: CALIFORNIA FARMLINK AND ITS LEADERSHIP AND STAFF (ASSOCIATES) ARE SUBJECT TO LEGAL REQUIREMENTS RELATING TO CONFLICTS OF INTEREST OUTLINED IN FARMLINK'S CONFLICT OF INTEREST POLICY. ASSOCIATES ARE TO PROMPTLY DISCLOSE TO FARMLINK ANY AFFILIATIONS OR OTHER MATTERS THAT CONSTITUTE OR COULD RESULT IN A CONFLICT OF INTEREST, WHENEVER THERE IS ANY DOUBT ABOUT WHETHER DISCLOSURE IS REQUIRED. ASSOCIATES ARE SUBJECT TO APPROPRIATE DISCIPLINARY AND/OR CORRECTIVE ACTIONS FOR A FAILURE TO DISCLOSE ACTUAL OR POSSIBLE CONFLICT OF INTEREST. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE PROCESS FOR DETERMINING COMPENSATION: AN INDEPENDENT COMPENSATION SPECIALIST, UTILIZING CONTEMPORANEOUS SALARY SURVEYS AND DATA FROM SIMILAR NOT FOR PROFIT ORGANIZATIONS IN NORTHERN CALIFORNIA, WAS CONTRACTED BY CALIFORNIA FARMLINK TO WORK DIRECTLY WITH THE BOARD OF DIRECTORS TO DETERMINE THE EXECUTIVE DIRECTOR'S COMPENSATION FOR THE YEAR. DELIBERATIONS ARE DOCUMENTED IN CALIFORNIA FARMLINK'S PERMANENT RECORDS. |
| FORM 990, PART VI, SECTION C, LINE 19 | AVAILABILITY OF GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS: THESE DOCUMENTS ARE AVAILABLE UPON REQUEST. AUDITED FINANCIALS ARE POSTED ON OUR WEBSITE. |
| FORM 990, PART IX, LINE 11G | PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 355,724. MANAGEMENT AND GENERAL EXPENSES 56,729. FUNDRAISING EXPENSES 39,894. TOTAL EXPENSES 452,347. |
| FORM 990, PART XII, LINE 2C: | RESPONSIBILITY FOR OVERSIGHT OF AUDIT AND SELECTION OF INDEPENDENT ACCOUNTANTS: CALIFORNIA FARMLINK'S AUDIT COMMITTEE WAS ESTABLISHED AS AN ADVISORY COMMITTEE OF THE BOARD OF DIRECTORS, AND HAS ASSUMED RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND AUDITOR SELECTION PROCESS. |
| Software ID: | |
| Software Version: |