Cornucopia Institute Incorporated FY2020 filing

Tax-deductible

Viroqua, WI501(c)(3)Food & AgricultureEIN 20-1075143Revenue $449K in FY2020

On file with the IRScornucopia.orgPo Box 826, 54665-0826 · Viroqua, WITax-exempt since Apr 2005Publicly supported charity — 170(b)(1)(A)(vi)

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To engage in educational activities supporting the ecological principals and economic wisdom underlying sustainable and organic agriculture. Through research and investigations on agricultural and food issues, the Cornucopia Institute will provide needed information to family farms, consumers, and other stakeholders involved in the good food movement and the media.

501(c)(3) charity; gifts are tax-deductible.
63¢ of each $1 spent went to programs.
$117K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 5
filings with a surplus
Average deficit $232K a year · 31% of revenue · last 5 filings
Concern: a surplus in 1 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
63%
of spending
Worth a look: 63% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$117K
to officers and key staff · 14% of spending
Looks good: pay to officers and key staff is 14% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
16 mo
of spending, in cash
Looks good: 16.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
5
named funders · $30K
Looks good: 5 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$156K
13% of total assets
Looks good: liabilities are 13% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$449K
Spent
$847K
To programs
63%
Net assets
$1.0M
By yearFY2020–FY2024
Revenue
$449K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$449K
FY2021$990K
FY2022$663K
FY2023$941K
FY2024$703K
Expenses
$847K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$847K
FY2021$766K
FY2022$829K
FY2023$1.4M
FY2024$1.1M
Net assets
$1.0M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$1.0M
FY2021$1.3M
FY2022$1.1M
FY2023$662K
FY2024$279K

From the FY2020 Form 990 · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Apr 2005.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

63 cents of each dollar spent went to programs.

Program services 63% · $535K Management & general 29% · $245K Fundraising 8% · $67K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

6 people listed on the 990; $117K paid to officers and key staff.

Part VII, Section A · reportable compensation
Interim Executive Director
$117,222Pt VII · Sec A
President & Treasurer
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Melody Morrell’s $91K as Executive Dir. is at the 87th percentile of top reported officer pay among 1171 $100K–1M food & agriculture nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Jonathan Rosenthal———$21,563$117,222
Melody Morrell$90,600$89,842$85,000$85,000—

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Educates about sustainable agriculture's ecological and economic benefits through research and information sharing.

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Provided by the organization

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3 programs · $535K · in their own filed words · FY2020
01

Education

The cornucopia institute educates our approximately 10,000 members, the general public, organic stakeholders, and the media on issues affecting the integrity of organic agriculture and food, sustainable and local food, and direct marketing via newsletters, website, webinars, research reports, speaking engagements, and collaborative…

$239Kprogram expense
02

Research and Analysis

With an eye toward human, animal, and environmental health, cornucopia conducts in-depth research and analysis of organic agriculture and the organic industry, focusing on the production of and markets for eggs, dairy, poultry, beef, grain, and popular products, such as snack bars and plant-based beverages.

$239Kprogram expense
03

Monitoring and Reporting

Cornucopia monitors and provides formal comments on the regulatory processes surrounding the organic standards and actions of the national organic standards board and national organic program; monitors accredited certifier compliance to the organic standards; and tracks developments in genetically modified foods and other impacts on…

$56Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2025
See all 5 funders →

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$449K
Ln 12
Gifts and grantsLn 1h$428K
Investment incomeLn 3$21K
Money outPt IX
$847K
Ln 25
Programscol B$535K
Managementcol C$245K
Fundraisingcol D$67K
Owns and owesPt X
$1.0M
net assets · Ln 32
Cash and savingsLn 1–2$1.2M
Total assetsLn 16$1.2M
LiabilitiesLn 26$156K
PeoplePt VI, VII
6
listed · VII A
PaidVII A1
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$428K
Government grantsLn 1e$9K
Investment incomeLn 3$21K
Total revenueLn 12$449K
Assets in detailPt X, end of year
CashLn 1$124K
SavingsLn 2$1.0M
Cash and savings togetherLn 1–2$1.2M
InvestmentsLn 11–13$7K
Land, buildings, equipmentLn 10c$10
Total assetsLn 16$1.2M
LiabilitiesLn 26$156K
Net assetsLn 32$1.0M
OperationsPt I, VI
EmployeesI 510
VolunteersI 65
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$1.4M$1.2M
InvestmentsLn 11–13$6K$7K
Land, buildings, equipmentLn 10c$167$10
Total assetsLn 16$1.5M$1.2M
LiabilitiesLn 26$57K$156K
Net assetsLn 32$1.4M$1.0M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$117K$41K$74K$2K
Other salaries and wagesLn 7$435K$302K$88K$45K
Other employee benefitsLn 9$45K$31K$9K$5K
Payroll taxesLn 10$44K$31K$9K$5K
Legal feesLn 11b$3K$3K
Accounting feesLn 11c$44K$44K
Other fees for servicesLn 11g$32K$32K
Office expensesLn 13$76K$54K$14K$8K
Information technologyLn 14$41K$36K$3K$2K
TravelLn 17$4K$3K$929$374
Conferences, conventions and meetingsLn 19$758$729$29
Depreciation, depletion and amortizationLn 22$157$107$25$25
InsuranceLn 23$3K$3K
All other expensesLn 24e$769$509$260
Total functional expensesLn 25$847K$535K$245K$67K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $703K$1.1M−$384K$279K 990 PDF
FY2023 $941K$1.4M−$435K$662K 990 PDF
FY2022 $663K$829K−$166K$1.1M 990 PDF
FY2021 $990K$766K$224K$1.3M 990 PDF
FY2020 Viewing $449K$847K−$398K$1.0M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2020 990 (6 parts)
Part I · Summary $449,126 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $564,995$427,808
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $27,818$21,318
I-11 Other revenuePrior year $1,399$0
I-12 Total revenuePrior year $594,212$449,126
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $552,109$641,577
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $320,298$205,125
I-18 Total expensesPrior year $872,407$846,702
I-19 Revenue less expensesPrior year −$278,195−$397,576
Part VI · Governance 5 of 5 board members independent, no flags
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $449,126 across 5 lines filed
VIII-1e Government grants$9,000
VIII-1f All other contributions, gifts and grants$418,808
VIII-1h Total contributions, gifts and grants$427,808
VIII-3 Investment incomeExcluded from tax $21,318$21,318
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $21,318$449,126
Part IX · Statement of functional expenses $846,702 across 14 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $41,028 · Management $73,850 · Fundraising $2,344$117,222
IX-7 Other salaries and wagesPrograms $302,153 · Management $88,365 · Fundraising $44,554$435,072
IX-9 Other employee benefitsPrograms $31,186 · Management $9,121 · Fundraising $4,598$44,905
IX-10 Payroll taxesPrograms $30,820 · Management $9,013 · Fundraising $4,545$44,378
IX-11b Legal feesPrograms $2,687$2,687
IX-11c Accounting feesManagement $44,395$44,395
IX-11g Other fees for servicesPrograms $32,269$32,269
IX-13 Office expensesPrograms $54,083 · Management $13,564 · Fundraising $8,212$75,859
IX-14 Information technologyPrograms $36,454 · Management $2,712 · Fundraising $1,892$41,058
IX-17 TravelPrograms $2,707 · Management $929 · Fundraising $374$4,010
IX-19 Conferences, conventions and meetingsPrograms $729 · Management $29$758
IX-22 Depreciation, depletion and amortizationPrograms $107 · Management $25 · Fundraising $25$157
IX-23 InsuranceManagement $3,163$3,163
IX-24e All other expensesPrograms $509 · Management $260$769
IX-25 Total functional expensesPrograms $534,732 · Management $245,426 · Fundraising $66,544$846,702
Part X · Balance sheet $1,195,400 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $148,281$123,570
X-2 Savings and temporary cash investmentsStart of year $1,288,934$1,041,934
X-3 Pledges and grants receivableStart of year $45,733$19,034
X-4 Accounts receivableStart of year $0$1,296
X-9 Prepaid expenses and deferred chargesStart of year $3,005$2,293
X-10c Land, buildings and equipment, netStart of year $167$10
X-11 Publicly traded securitiesStart of year $5,494$7,150
X-12 Other securitiesStart of year $48$113
X-16 Total assetsStart of year $1,491,662$1,195,400
X-17 Accounts payable and accrued expensesStart of year $56,765$47,624
X-25 Other liabilitiesStart of year $0$108,800
X-26 Total liabilitiesStart of year $56,765$156,424
X-27 Net assets without donor restrictionsStart of year $1,419,897$1,038,976
X-28 Net assets with donor restrictionsStart of year $15,000$0
X-32 Total net assets or fund balancesStart of year $1,434,897$1,038,976
X-33 Total liabilities and net assetsStart of year $1,491,662$1,195,400
Part XI · Reconciliation of net assets $1,038,976 net assets at year end
XI-1 Total revenue$449,126
XI-2 Total expenses$846,702
XI-3 Revenue less expenses−$397,576
XI-4 Net assets at start of year$1,434,897
XI-5 Net unrealized gains (losses) on investments$1,655
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,038,976

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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