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.") .. | 2,995,998 | 6,880,032 | 5,307,102 | 9,966,774 | 10,643,700 | 35,793,606 |
| 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 | 2,995,998 | 6,880,032 | 5,307,102 | 9,966,774 | 10,643,700 | 35,793,606 |
| 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).. | 20,431,877 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 15,361,729 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 2,995,998 | 6,880,032 | 5,307,102 | 9,966,774 | 10,643,700 | 35,793,606 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 5,045 | 9,391 | 14,436 | |||
| 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.).. | 1,000 | 1,000 | ||||
| 11 | Total support. Add lines 7 through 10 | 35,809,042 | |||||
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) |
||||
| 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 VI, SECTION A, LINE 1 | THE EXECUTIVE COMMITTEE, CONSISTING OF 5 MEMBERS, INCLUDING THE CHAIR OF THE BOARD OF DIRECTORS WHO SHALL CHAIR THE EXECUTIVE COMMITTEE, SHALL REPRESENT THE BOARD OF DIRECTORS BETWEEN MEETINGS, EXERCISING THE POWER OF THE BOARD OF DIRECTORS AS IT PERTAINS TO SUPERVISION OF ALL WORK AND ACTIVITIES OF THE INSTITUTE, AND CONTROL OF ITS AGENTS AND OFFICERS. FUNCTIONS OF THE EXECUTIVE COMMITTEE MAY INCLUDE: 1. REVIEW AND RECOMMENDATION OF THE ORGANIZATION'S ANNUAL BUDGET (PREPARED BY THE STAFF) FOR FINAL APPROVAL BY THE FULL BOARD 2. LONG-TERM FINANCIAL PLANNING 3. EVALUATION AND APPROVAL OF FACILITIES DECISIONS (I.E. LEASING, PURCHASING PROPERTY) 4. MONITOR ACTUAL VS. BUDGETED FINANCIAL PERFORMANCE THE REVIEW OF THE ORGANIZATION'S FINANCIAL STATEMENTS SHALL NOT BE LIMITED TO THE EXECUTIVE COMMITTEE, BUT SHALL INVOLVE THE ENTIRE BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE CHIEF OPERATING OFFICER AND OUTSIDE ACCOUNTANT WILL PERFORM A DETAILED REVIEW OF THE DRAFT 990 TO ENSURE THE INFORMATION IS CORRECT. THE DRAFT 990 WILL THEN BE REVIEWED BY THE PRESIDENT/CEO WITH HIS QUESTIONS AND COMMENTS WILL BE INCORPORATED. THE BOARD WILL REVIEW THE DRAFT 990 AND APPROVE IT AT THE AUGUST 2021 BOARD MEETING. UPON BOARD APPROVAL, THE RETURN WILL BE FILED. |
| FORM 990, PART VI, SECTION B, LINE 12C | ALL POTENTIAL CONFLICTS OF INTEREST ARE DISCLOSED ANNUALLY BY ALL DIRECTORS, OFFICERS OR KEY EMPLOYEES AS DETAILED IN THE CONFLICT OF INTEREST AND 990 DISCLOSURE QUESTIONNAIRE. ANY POTENTIAL CONFLICTS OF INTEREST ARE INVESTIGATED AND DISCUSSED BY THE BOARD TO DETERMINE IF AN ALTERNATIVE AGREEMENT CAN BE MADE WITH ANOTHER ENTITY THAT WOULD NOT RESULT IN A CONFLICT OF INTEREST. IF IT IS DETERMINED THAT A CONFLICT WAS NOT REPORTED, THE BOARD WILL PERFORM A REVIEW AND DETERMINE CORRECTIVE/DISCIPLINARY MEASURES. ALL PROCEEDINGS, INCLUDING DISCLOSURE OF THE CONFLICT OF INTEREST, THE REPORTING PARTY, DELIBERATIONS BY THE BOARD AND ALL VOTES WILL BE DETAILED IN THE BOARD MINUTES. SEE THE CONFLICT OF INTEREST AND 990 DISCLOSURE QUESTIONNAIRE FOR FURTHER INFORMATION |
| FORM 990, PART VI, SECTION B, LINE 15 | PRESIDENT/CEO COMPENSATION WAS DETERMINED AFTER DISCUSSIONS AND INPUT FROM THE SHI BOARD OF DIRECTORS WITH DATA PROVIDED BY THE OUTSIDE EXECUTIVE SEARCH FIRM WHO ASSISTED IN HIRING FOR THE POSITION. A SALARY AND COMPENSATION STUDY WAS CONDUCTED IN FEBRUARY 2018 BY TRINET COMPENSATION CONSULTING USING NAICS DATA WHICH SUPPORTED THE 2018 COMPENSATION LEVELS FOR SHI EXECUTIVES AND OFFICERS. THE REMAINING OFFICERS' COMPENSATION WAS ALSO DETERMINED BASED ON BOARD INPUT UTILIZING THE SERVICES OF AN OUTSIDE EXECUTIVE SEARCH FIRM. A SALARY AND COMPENSATION STUDY WAS CONDUCTED IN FEBRUARY 2018 BY TRINET COMPENSATION CONSULTING USING NAICS DATA WHICH SUPPORTED THE 2018 COMPENSATION LEVELS FOR SHI OTHER OFFICERS AND FULL-TIME EMPLOYEES. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AND PROVIDED TO POTENTIAL DONORS. |
| FORM 990, PART IX, LINE 11G | OTHER PROFESSIONAL AND CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 837,687. MANAGEMENT AND GENERAL EXPENSES 318,133. FUNDRAISING EXPENSES 47,801. TOTAL EXPENSES 1,203,621. DEVELOPING MEASUREMENTS AND STANDARDS: PROGRAM SERVICE EXPENSES 2,068,837. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,068,837. RESEARCH AND DEVELOPMENT: PROGRAM SERVICE EXPENSES 2,431,362. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,431,362. |
| SCHEDULE R, PART I - DISREGARDED ENTITY | AS REPORTED ON SCHEDULE R OF THIS FORM 990, ECOSYSTEM SERVICES MARKET CONSORTIUM LLC ("ESMC") IS A SINGLE MEMBER LIMITED LIABILITY COMPANY WHOLLY OWNED BY SOIL HEALTH INSTITUTE. ACCORDINGLY, ESMC HAS BEEN TREATED AS A DISREGARDED ENTITY FOR FEDERAL INCOME TAX PURPOSES. IN FEBRUARY OF 2020, ESMC SUBMITTED A FORM 1023 FOR SEPARATE RECOGNITION AS A SECTION 501(C)(3) ORGANIZATION. ALMOST IMMEDIATELY, ESMC AND SOIL HEALTH DETERMINED THAT THE FORM 1023 SHOULD NOT HAVE BEEN FILED AND THAT ESMC SHOULD REMAIN A DISREGARDED ENTITY OF SOIL HEALTH. IN MARCH, ESMC SUBMITTED TO THE IRS A RETRACTION OF ITS FORM 1023. THIS RETRACTION WAS DELIVERED TO THE IRS JUST BEFORE THE ONSET OF THE COVID-19 PANDEMIC. IN JUNE, THE IRS PROCESSED THE FORM 1023 AND PROVIDED ESMC A DETERMINATION LETTER EFFECTIVE AS OF MAY 13, 2019. SOIL HEALTH INSTITUTE BELIEVES THAT THIS DETERMINATION WAS IN ERROR AND WITHOUT KNOWLEDGE OF THE RETRACTION, AND LIKELY ATTRIBUTED TO ADMINISTRATIVE CONFUSION DUE TO THE PANDEMIC. SOIL HEALTH INSTITUTE FURTHER BELIEVES THAT THE ERRANT DETERMINATION WILL BE REMEDIED BY THE IRS. BOTH ESMC AND SOIL HEALTH HAVE CONTINUOUSLY DESIRED AND OPERATED ESMC AS A DISREGARDED ENTITY FOR FEDERAL INCOME TAX PURPOSES, AND ESMC IS TREATED AS SUCH FOR THE PURPOSES OF THIS FORM 990. |
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| Software Version: |