| (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) 2021 | (b) 2022 | (c) 2023 | (d) 2024 | (e) 2025 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 18,916 | 37,500 | 56,416 | |||
| 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 | 18,916 | 37,500 | 56,416 | |||
| 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) .. | 9,200 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 47,216 | |||||
| Calendar year (or fiscal year beginning in) | (a) 2021 | (b) 2022 | (c) 2023 | (d) 2024 | (e) 2025 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 18,916 | 37,500 | 56,416 | |||
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | ||||||
| 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 | 56,416 | |||||
| Calendar year (or fiscal year beginning in) | (a) 2021 | (b) 2022 | (c) 2023 | (d) 2024 | (e) 2025 | (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) 2021 | (b) 2022 | (c) 2023 | (d) 2024 | (e) 2025 | (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 on 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) |
||||
| 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 | |
| 6Total annual distributions. Add lines 1 through 5. | 6 | |
|
7
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
7 | |
| 8 Distributable amount for 2025 from Section C, line 6 | 8 | |
| 9 Line 7 amount divided by Line 8 amount | 9 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2025 |
(iii) Distributable Amount for 2025 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2025 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2025 (reasonable cause required-- explain in Part VI).
See instructions. |
||||
| 3 Excess distributions carryover, if any, to 2025: | ||||
| a From 2020....... | ||||
| b From 2021....... | ||||
| c From 2022....... | ||||
| d From 2023....... | ||||
| e From 2024....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2025 distributable amount | ||||
|
i
Carryover from 2020 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2025 from Section D, line 6: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2025 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2025, 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 2025. 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 2026. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2021..... | ||||
| b Excess from 2022..... | ||||
| c Excess from 2023..... | ||||
| d Excess from 2024..... | ||||
| e Excess from 2025..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|
| Software ID: | |
| Software Version: |
| Return Reference | Explanation |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | WE HELP PARTNER FARMERS AFFORD BALANCED, POLLUTION-MITIGATED FERTILIZER (ADDITIONAL TO WHAT IS NEEDED FOR THE CURRENT YEAR'S CROP YIELD), TURNING LAST YEAR'S RESIDUES INTO DEEP RESISTANT SOIL ORGANIC CARBON FOR HEALTHIER, MORE SECURE FARM SOILS (THEREFORE FOOD SUPPLY) AND PLANET. WE AIM TO POSITIVELY CHANGE AMERICAN FARMING, TURNING THIS RESEARCH-BACKED STRATEGY INTO WIDELY ACKNOWLEDGED BEST PRACTICE. |
| FORM 990, PAGE 2, PART III, LINE 4A | WE APPLIED OUR RESEARCH-BASED MODEL AT EIGHT PROGRAM SITES (PARTNER FARMER FIELDS), TOTALING 382 ACRES. TOTAL PROGRAM EXPENSES INCLUDE 17,368 FOR DIRECT FERTILIZER PROCUREMENT AND 7,200 FOR DESIGN AND COORDINATION BY OUR EXECUTIVE DIRECTOR, ACTING IN THE CAPACITY OF LEAD SCIENTIST AND SCIENTIFIC PROJECT SUPERVISOR (OR SIMILAR CONTRACTED WORK). NUTRIENT RATIOS WERE CALCULATED TO ENSURE THEY BALANCED WITH THE AMOUNT OF RESIDUE FROM THE PREVIOUS HARVEST-THEREFORE NOT POLLUTING-AND WERE CONVERTED INTO MICROBIAL BIOMASS AND THUS DEEP RESISTANT SOIL ORGANIC CARBON (SOC). WE CALCULATED AN ADDITION OF 114 TONS OF SOC TOTAL ADDED TO THE PROGRAM SITES (EQUALING 419 TONS OF CO2 KEPT FROM RETURNING TO THE ATMOSPHERE). WE ALSO CALCULATED, FROM INFORMATION GIVEN BY OUR PARTNER FARMERS AND THEIR AGRONOMISTS THAT THESE NUTRIENTS WERE IN ADDITION TO WHAT THE FARMER PAID TO ENSURE THAT YEAR'S CROP YIELD. FSF PAID FOR ADDITIONAL FERTILIZER THAT OUR PARTNER FARMERS COULDN'T AFFORD AND WOULD NOT HAVE BEEN PURCHASED BY THEM (OR BY OTHER SIMILAR FARMERS). OUR FERTILIZER PURCHASES LED DIRECTLY TO SOIL BUILDING AND WERE NOT INCORPORATED BY PLANTS INTO GRAIN. WE PURCHASED FERTILIZER DIRECTLY FROM LOCAL AGRICULTURAL CO-OPS AND FERTILIZER SUPPLY COMPANIES FOR DELIVERY TO OUR PARTNER FARMERS, THUS ENSURING FISCAL TRANSPARENCY AND PROVIDING SUPERIOR GOVERNANCE OVER TRADITIONAL REIMBURSEMENT PROGRAMS. PURCHASE AND APPLICATION OF SUCH LOW-MARGIN COMMODITIES PREFERENTIALLY BENEFITS LOCAL LABOR, AIDING THE RURAL ECONOMIES WE WORKED IN. |
| FORM 990, PAGE 2, PART III, LINE 4B | WHILE OUR RESEARCH-PROVEN MODEL ALLOWED CALCULATIONS OF YEARLY GAINS IN DEEP RESISTANT SOIL ORGANIC CARBON (SOC) BASED ON VERIFIED CROP YIELDS AND FERTILIZER PURCHASES, MEASURING AND GETTING FINAL VERIFICATION OF SUCH GAINS REQUIRED SOIL SAMPLES TAKEN IN THE FIRST YEARS OF OUR WORK (AND WILL AGAIN AFTER THREE TO SIX YEARS). EVEN THOUGH IT HAS A LARGE EFFECT ON HOW WELL SOIL HOLDS WATER AND NUTRIENTS, SOC IS SUCH A SMALL PERCENTAGE OF MOSTLY MINERAL AGRICULTURAL SOIL THAT IT TAKES SEVERAL YEARS TO ADD AMOUNTS THAT CAN BE MEASURED. OUR SOIL-TESTING PROGRAM LAID THE FOUNDATION FOR WHAT WE AIM TO BE THE MOST FAR-REACHING ACCOMPLISHMENT OF FSF. LABORATORY EXPERIMENTS OR AGRICULTURAL FIELD TRIALS, NO MATTER HOW WELL DONE OR PUBLISHED IN SEVERAL JOURNAL ARTICLES, DO NOT DIRECTLY CHANGE AGRICULTURAL PRACTICES. WIDESPREAD ACKNOWLEDGEMENT OF BALANCING NUTRIENT RATIOS WITH RESIDUE-ABOVE PLANT YIELD REQUIREMENTS-AS BEST PRACTICE FOR INCREASING SOC IN NORTH AMERICAN AGRICULTURE REQUIRES MEASURED PROOF ON DOZENS OF COMMERCIAL-SCALE FARMS. ONCE WE HAVE ESTABLISHED AND SHARED THAT EVIDENCE, THE CALCULABLE FINANCIAL BENEFIT OF HEALTHIER, WATER AND NUTRIENT-HOLDING SOIL WILL INFLUENCE OTHER NONPROFITS AND GOVERNMENT AGRICULTURAL ENTITIES (AS WELL AS SOME LARGE COMMERCIAL PRODUCERS WITH MULTI-YEAR BUDGETS) TO SUPPORT SIMILAR PROGRAMS. OUR ACTIVITIES WERE BIG STEPS IN MAKING AMERICAN AGRICULTURE AND OUR FOOD SECURITY STRONGER. |
| FORM 990, PAGE 6, PART VI, LINE 2 | BRAD PRAY OPERATIONS FATHER THOMAS PRAY EXECUTIVE D SON |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE ORGANIZATION PROVIDED A COMPLETE COPY OF THE FINAL DRAFT OF FORM 990 TO ALL MEMBERS OF THE BOARD OF DIRECTORS VIA SECURE ELECTRONIC DELIVERY PRIOR TO ITS FILING WITH THE IRS. BOARD MEMBERS WERE GIVEN A DESIGNATED REVIEW PERIOD TO EXAMINE THE RETURN AND SUBMIT ANY INQUIRIES OR SUGGESTED REVISIONS TO THE EXECUTIVE DIRECTOR AND THE ORGANIZATION'S TAX PREPARER. THE FINAL VERSION WAS OFFICIALLY AUTHORIZED FOR FILING AFTER ALL BOARD QUESTIONS WERE ADDRESSED AND RESOLVED. |
| FORM 990, PAGE 6, PART VI, LINE 12C | THE ORGANIZATION MONITORS COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY BY REQUIRING ANNUAL DISCLOSURE STATEMENTS FROM ALL DIRECTORS AND OFFICERS. THE BOARD REVIEWS ALL POTENTIAL RELATED-PARTY TRANSACTIONS, SUCH AS THOSE DESCRIBED IN ARTICLE X OF THE BYLAWS, TO ENSURE THEY ARE CONDUCTED AT ARM'S LENGTH AND PROVIDE NO PROHIBITED PRIVATE INUREMENT. ANY INDIVIDUAL WITH A POTENTIAL CONFLICT IS REQUIRED TO MAKE THEIR INTEREST KNOWN TO THE BOARD, AND THE BOARD ENSURES THAT TRANSACTIONS ARE APPROVED ONLY IF THEY MEET INTERNAL REVENUE REGULATIONS REGARDING ECONOMIC BENEFITS AND THE STATUTORY DUTIES OF LOYALTY AND CARE. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE EXECUTIVE DIRECTOR IS A VOLUNTEER. COMPENSATION FOR SEPARATE PROFESSIONAL SERVICES IS APPROVED BY THE INDEPENDENT BOARD BASED ON COMPARABILITY DATA AND DOCUMENTED IN MEETING MINUTES. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. THESE DOCUMENTS ARE MAINTAINED AT THE ORGANIZATION'S PRINCIPAL OFFICE AND CAN BE PROVIDED VIA MAIL OR ELECTRONIC DELIVERY TO ANY INTERESTED PARTY. ADDITIONALLY, THE ORGANIZATION'S FORM 990 IS AVAILABLE FOR PUBLIC INSPECTION THROUGH RECOGNIZED THIRD-PARTY TRANSPARENCY PLATFORMS. |
| FORM 990, PART IX, LINE 11G | CONSULTATION-THOMAS 7,200 0 0 |
| Software ID: | |
| Software Version: |