| (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 |
||||||
| 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.") .. | 820,908 | 1,395,844 | 2,047,025 | 2,957,052 | 2,201,071 | 9,421,900 |
| 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 | 820,908 | 1,395,844 | 2,047,025 | 2,957,052 | 2,201,071 | 9,421,900 |
| 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) .. | 853,481 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 8,568,419 | |||||
| Calendar year (or fiscal year beginning in) | (a) 2021 | (b) 2022 | (c) 2023 | (d) 2024 | (e) 2025 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 820,908 | 1,395,844 | 2,047,025 | 2,957,052 | 2,201,071 | 9,421,900 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 22,545 | 28,050 | 29,693 | 33,122 | 17,838 | 131,248 |
| 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.).. | 242,813 | 242,813 | ||||
| 11 | Total support. Add lines 7 through 10 | 9,795,961 | |||||
| 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. |
||||
|
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. |
||||
|
7 Excess distributions carryover to 2026. Add lines 3j and 4c. |
||||
| 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 |
|---|---|
| PART II, LINE 10 | OTHER INCOME 242,813 |
| Software ID: | |
| Software Version: |
| Return Reference | Explanation |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | CEDAR CIRCLE FARM AND EDUCATION CENTER IS DEDICATED TO AGRICULTURAL SCIENTIFIC RESEARCH IN THE PUBLIC INTEREST AND PROVIDING AGRICULTURAL EDUCATION AND TRAINING TO CHILDREN, PARENTS, EDUCATORS, FARMERS, CONSUMERS, STUDENTS AND OTHER MEMBERS OF THE PUBLIC TO PROMOTE ORGANIC, REGENERATIVE FARMING AND THE TRANSITION TO A LOCALIZED FOOD ECONOMY, INCLUDING BY PRODUCING HEALTHY, ORGANIC FOOD FOR THE LOCAL ECONOMY IN A WAY THAT ENHANCES RESOURCES FOR FUTURE GENERATIONS. CEDAR CIRCLE FARM AND EDUCATION CENTER (THE "FARM") IS LOCATED IN EAST THETFORD, VERMONT, AND IS A WORKING FARM AND LEARNING CENTER. THE FARM BEGAN OPERATING AS A 501(C)(3) CHARITY ON OCTOBER 1, 2020. PRIOR TO THAT DATE, THE FARM HAD BEEN MANAGED BY CEDAR CIRCLE FARM, LLC, A VERMONT LIMITED LIABILITY COMPANY. THE FARM PROPERTY FEATURES SEVERAL GREENHOUSES, A FARM STAND, AND ITS FARM KITCHEN AND HELLO CAFE, WHERE VISITORS CAN PURCHASE LOW-COST ORGANIC FRUIT, VEGETABLES, PREPARED FOOD AND BAKED GOODS SOURCED FROM OR MADE AT THE FARM AND OTHER LOCAL ORGANIC FARMS. SINCE 2003, THE FARM HAS MAINTAINED ITS CERTIFIED ORGANIC STATUS, AND A SOCIAL MISSION TO PROMOTE REGENERATIVE AND SUSTAINABLE FOOD PRODUCTION. THIS IS A KEY DRIVER OF THE FARM'S NONPROFIT MISSION. |
| FORM 990, PAGE 2, PART III, LINE 4A | THE VEGETABLE GROWING PROGRAM ENGAGES THE PUBLIC THROUGH OUR COMMUNITY SUPPORTED AGRICULTURE PROGRAMS, WHICH PROVIDE OPPORTUNITIES TO LEARN ABOUT THE SEASONALITY OF PRODUCE AND BENEFITS OF LOCAL AND FRESH FOOD AND PLANTS FOR THEIR OWN GARDENS. IN 2025, CEDAR CIRCLE HAD 426 FAMILIES PARTICIPATING IN AT LEAST ONE OF OUR FOUR CSA PROGRAMS. CEDAR CIRCLE MAINTAINS A RELATIONSHIP WITH OUR COMMUNITY THROUGH WEEKLY EMAIL NEWSLETTERS THAT PROVIDE INFORMATION ABOUT PRESERVING FOOD, RECIPES TO UTILIZE LOCAL INGREDIENTS, AND ISSUES THAT CONSUMERS SHOULD BE AWARE OF WHEN THEY MAKE DECISIONS ABOUT PERSONAL AND ENVIRONMENTAL HEALTH WHEN THEY SPEND THEIR FOOD DOLLARS. THE FARM ALSO WORKS WITH SEVERAL OTHER VERMONT NONPROFITS THAT DELIVER UNUSED FRESH FOOD TO MANY LOCAL FOOD PANTRIES OR MAKE PRODUCE AVAILABLE THROUGH SUBSIDIZED PROGRAMS. OUR KITCHEN PROVIDED OVER 1,000 MEALS TO THE DARTMOUTH CANCER CENTER, AT A SUBSIDIZED COST, ALONG WITH HUNDREDS OF POUNDS OF FRESH PRODUCE TO THEIR CLIENTS. ALONG WITH OUR SERVICE TO THE CANCER CENTER, WE PROVIDED 4,000 LBS OF FRESH PRODUCE TO WILLING HANDS, INC. FOR THEIR HUNGER PREVENTION PROGRAMS. OUR HUNGER RELIEF AND NUTRITION ASSISTANCE PROGRAM ALSO INCLUDES TECHNICAL SUPPORT, FREE LAND USE, AND SUPPORT OF LABOR AT WILLING HANDS GARDEN ON OUR FARM. THE EXPENSE OF THESE PROGRAMS, WHICH SHARE RESOURCES, IS APPROXIMATELY 35% OF OUR TOTAL EXPENSES. |
| FORM 990, PAGE 2, PART III, LINE 4B | UNDER OUR UMBRELLA OF EDUCATION PROGRAMS, WE HAVE OUR SUMMER CAMP, SCHOOL PROGRAMS, COOKING FOR MIDDLE SCHOOLERS, LITTLE FARMERS, AND OUR TEEN FARM FELLOWS, A PAID APPRENTICESHIP PROGRAMS FOR YOUTH TO LEARN ABOUT AGRICULTURE AS A POTENTIAL CAREER PATH. WORKSHOPS AND TOURS ALSO PROVIDE HUNDREDS OF GUESTS ANNUALLY, WITH FIRST-HAND INFORMATION AND EXPERIENCES IN LEARNING ABOUT SUSTAINABILITY AWARENESS AND PROMOTE GOOD HEALTH. THE EDUCATION PROGRAMS COMBINED ACCOUNT FOR APPROXIMATELY 20% OF OUR EXPENSES RESPECTIVELY. THESE PROGRAMS ALL UTILIZE THE VEGETABLE GROWING OPERATION AS THEIR CLASSROOM OR AREA OF LEARNING ABOUT THEIR FOOD. AGRICULTURE, AND ECOLOGY THROUGH HANDS-ON LEARNING EXPERIENCES IN THE FIELDS OR GREENHOUSES. ALL OF OUR STAFF PRIORITIZE EDUCATION,. COMMUNITY ENGAGEMENT, AND FORWARD THINKING SOLUTIONS TO MEET THE MISSION OF OUR ORGANIZATION. THESE PROGRAMS SERVED APPROXIMATELY 1,800 PEOPLE. |
| FORM 990, PAGE 2, PART III, LINE 4D | CEDAR CIRCLE FARM AND EDUCATION CENTER, INC. HAS SEVERAL OTHER OFFERINGS, INCLUDING ITS PUMPKIN FESTIVAL, SPECIAL EVENTS, AND PICK YOUR OWN FLOWERS, AND ITS FARMSTAND, KITCHEN, AND HELLO CAFE. WHILE THESE PROGRAMS PROVIDE INCOME TO THE FARM, THEY ARE OPERATED TO USE AS A LEARNING RESOURCE FOR FARM VISITORS AND ALSO TO COVER THE COSTS OF THE FARMS OTHER NON-INCOME GENERATING ACTIVITIES AND, WHEN AGGREGATED TOGETHER, OFTEN RESULT ON A LOSS TO THE FARM DUE TO THE TIME AND EFFORT REQUIRED TO OPERATE THEM. |
| FORM 990, PAGE 6, PART VI, LINE 2 | WILLIAM ALLEN KATHLEEN DUESTERBERG DIRECTOR DIRECTOR SPOUSES |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE EXECUTIVE DIRECTOR PERFORMS A DETAILED REVIEW OF A DRAFT OF THE 990 WITH THE PREPARER. IN ADDITION, THE 990 IS MADE AVAILABLE FOR ALL BOARD MEMBERS TO REVIEW PRIOR TO FILING. |
| FORM 990, PAGE 6, PART VI, LINE 12C | THE CONFLICT OF INTEREST POLICY IS GIVEN TO EACH NEW RESPONSIBLE PERSON AND THAT PERSON IS THEN REQUIRED TO ACKNOWLEDGE IN WRITING THAT HE OR SHE HAS RECEIVED A COPY OF THIS POLICY. EACH RESPONSIBLE PERSON MUST ANNUALLY COMPLETE AN INFORMATION FORM REGARDING THE CONFLICT OF INTEREST POLICY. THE POLICY SHALL BE REVIEWED ANNUALLY AND ANY CHANGES TO THE POLICY MUST BE COMMUNICATED TO ALL RESPONSIBLE PERSONS. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE COMPENSATION OF THE EXECUTIVE DIRECTOR IS DEFINED IN A CONTRACTUAL AGREEMENT BETWEEN THE ORGANIZATION AND THE EXECUTIVE DIRECTOR. THE COMPENSATION IS NEGOTIATED AND REFLECTS WHAT THE BOARD PERCEIVES IS THE NECESSARY AND APPROPRIATE COMPENSATION TO OBTAIN AND RETAIN A QUALIFIED EXECUTIVE DIRECTOR. THE BOARD OF DIRECTORS REVIEWS THE EXECUTIVE DIRECTOR'S PERFORMANCE EACH FISCAL YEAR AND DETERMINES WHETHER BONUS COMPENSATION IS APPROPRIATE. |
| FORM 990, PAGE 6, PART VI, LINE 19 | COPIES ARE MADE AVAILABLE UPON REQUEST. |
| Software ID: | |
| Software Version: |