Food and Environment Reporting Network

Tax-deductible

New York, NY501(c)(3)Food & AgricultureEIN 27-4108978Revenue $1.3M in FY2025

On file with the IRSthefern.org580 5th Ave Ste 820, 10036-4762 · New York, NYTax-exempt since Jul 2011Publicly supported charity — 170(b)(1)(A)(vi)

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Food, agriculture, and environmental health through publication partnerships with respected local and national media outlets.

501(c)(3) charity; gifts are tax-deductible.
79¢ of each $1 spent went to programs.
Run by 6 volunteers and 7 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · 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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average deficit $68K a year · 5% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
79%
of spending
Looks good: 79% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$359K
to officers and key staff · 24% of spending
Top officer’s pay higher than 81% of similar orgs
Worth a look: pay to officers and key staff is 24% of spending; over 20%.
Pt VII · Sec A
Cash reserves
1 mo
of spending, in cash
Fine: 1.3 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
18
named funders · $689K
Looks good: 18 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$38K
17% of total assets
Looks good: liabilities are 17% of assets; 50% or less.
Pt X · Ln 26
Independent board members
4
of 5 voting members
Looks good: 4 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
$1.3M
-0.5% vs prior year
Spent
$1.5M
To programs
79%
Net assets
$185K
By yearFY2021–FY2025
Revenue
$1.3M
FY2025▼ -0.5%
Tap a bar for its year
Revenue by fiscal year
FY2021$1.1M
FY2022$1.4M
FY2023$1.3M
FY2024$1.3M
FY2025$1.3M
Expenses
$1.5M
FY2025▼ -3%
Tap a bar for its year
Expenses by fiscal year
FY2021$1.0M
FY2022$1.3M
FY2023$1.3M
FY2024$1.5M
FY2025$1.5M
Net assets
$185K
FY2025▼ -52%
Tap a bar for its year
Net assets by fiscal year
FY2021$531K
FY2022$609K
FY2023$617K
FY2024$384K
FY2025$185K

From the FY2025 Form 990 (year ending June 2025) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jul 2011.

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

Where the money goes

79 cents of each dollar spent went to programs.

Program services 79% · $1.2M Management & general 16% · $243K Fundraising 5% · $72K

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

8 people listed on the 990; $359K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Editor-In-Chief
$146,424Pt VII · Sec A
Executive Editor
$107,561Pt VII · Sec A
Executive Director
$103,964Pt VII · Sec A
Secretary/Editor-At-Large
$1,000Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Chair-Treasurer
$0Pt VII · Sec A

Theodore Ross’s $146K as Editor-In-Chief is at the 81st percentile of top reported officer pay among 818 $1–10M 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 · 7 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Theodore Ross$146,424————
William Cunningham$107,561$105,773$100,792——
Thomas Laskawy$103,964$104,328$104,400$98,875$94,000
Samuel Formartz———$98,875$94,000
Samuel Frormartz——$92,479——
Samuel Frormartz Secretary—$60,037———
Samuel Fromartz$1,000————

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.

See Food and Environment Reporting Network executive salaries →

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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

Promote food, agriculture, and environmental health through media partnerships.

Provided by the organization

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2 programs · $1.2M · in their own filed words · FY2024
01

The food & environment reporting network continues to demonstrate an ability to deliver smart, powerful journalism that helps define, and often leads, the media coverage of its areas of focus.

$1.1Mprogram expense
02

We produced dozens of original reported pieces for our fern's ag insider policy news service during the first half of the fiscal year. Topics that received extensive coverage this year included climate policy, california water issues, and food access policy.

$62Kprogram 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 · FY2024
See all 18 funders →

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$1.3M
Ln 12
Gifts and grantsLn 1h$1.2M
Fees for servicesLn 2g$113K
Investment incomeLn 3$42
Money outPt IX
$1.5M
Ln 25
Programscol B$1.2M
Managementcol C$243K
Fundraisingcol D$72K
Owns and owesPt X
$185K
net assets · Ln 32
Cash and savingsLn 1–2$165K
Total assetsLn 16$223K
LiabilitiesLn 26$38K
PeoplePt VI, VII
8
listed · VII A
PaidVII A4
Voting boardVI 1a5
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.2M
Noncash giftsLn 1g$52K
Fundraising eventsLn 1c$1K
Fees for servicesLn 2g$113K
Investment incomeLn 3$42
Total revenueLn 12$1.3M
Assets in detailPt X, end of year
CashLn 1$33K
SavingsLn 2$132K
Cash and savings togetherLn 1–2$165K
Total assetsLn 16$223K
LiabilitiesLn 26$38K
Net assetsLn 32$185K
OperationsPt I, VI
EmployeesI 57
VolunteersI 66
Fiscal year endsHeaderJune
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 FY25End FY25
Cash and savingsLn 1–2$263K$165K
Total assetsLn 16$503K$223K
LiabilitiesLn 26$119K$38K
Net assetsLn 32$384K$185K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$107K$107K
Other salaries and wagesLn 7$553K$527K$26K
Other employee benefitsLn 9$2K$2K$166
Payroll taxesLn 10$56K$47K$7K$2K
Accounting feesLn 11c$37K$37K
Other fees for servicesLn 11g$310K$282K$948$27K
Advertising and promotionLn 12$7K$1K$5K$809
Office expensesLn 13$52K$9K$37K$6K
Information technologyLn 14$304K$277K$18K$9K
OccupancyLn 16$6K$1K$5K$762
TravelLn 17$52K$42K$10K
Conferences, conventions and meetingsLn 19$1K$178$736$121
InsuranceLn 23$18K$18K
Total functional expensesLn 25$1.5M$1.2M$243K$72K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $1.3M$1.5M−$199K$185K 990 PDF
FY2024 $1.3M$1.5M−$233K$384K 990 PDF
FY2023 $1.3M$1.3M$7K$617K 990 PDF
FY2022 $1.4M$1.3M$79K$609K 990 PDF
FY2021 $1.1M$1.0M$5K$531K 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 FY2025 990 (6 parts)
Part I · Summary $1,304,394 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,159,501$1,194,198
I-9 Program service revenuePrior year $144,436$112,574
I-10 Investment incomePrior year $5,780$42
I-11 Other revenuePrior year $1,562−$2,420
I-12 Total revenuePrior year $1,311,279$1,304,394
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 $833,848$717,401
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $710,344$786,228
I-18 Total expensesPrior year $1,544,192$1,503,629
I-19 Revenue less expensesPrior year −$232,913−$199,235
Part VI · Governance 4 of 5 board members independent, no flags
VI-1a Voting members of the governing body5
VI-1b Independent voting members4
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 $1,304,394 across 9 lines filed
VIII-1c Fundraising events$1,055
VIII-1f All other contributions, gifts and grants$1,193,143
VIII-1g Noncash contributions (included above)$52,121
VIII-1h Total contributions, gifts and grants$1,194,198
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $112,574$112,574
VIII-3 Investment incomeExcluded from tax $42$42
VIII-8 Net income from fundraising eventsExcluded from tax −$18,420−$18,420
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $16,000$16,000
VIII-12 Total revenueRelated to mission $112,574 · Unrelated business $0 · Excluded from tax −$2,378$1,304,394
Part IX · Statement of functional expenses $1,503,629 across 13 lines filed
IX-5 Pay of current officers, directors and key staffManagement $106,509$106,509
IX-7 Other salaries and wagesPrograms $526,901 · Fundraising $25,739$552,640
IX-9 Other employee benefitsPrograms $1,962 · Fundraising $166$2,128
IX-10 Payroll taxesPrograms $47,330 · Management $6,596 · Fundraising $2,198$56,124
IX-11c Accounting feesManagement $37,245$37,245
IX-11g Other fees for servicesPrograms $281,652 · Management $948 · Fundraising $27,109$309,709
IX-12 Advertising and promotionPrograms $1,181 · Management $4,889 · Fundraising $809$6,879
IX-13 Office expensesPrograms $8,857 · Management $36,656 · Fundraising $6,062$51,575
IX-14 Information technologyPrograms $276,728 · Management $17,521 · Fundraising $9,386$303,635
IX-16 OccupancyPrograms $1,113 · Management $4,607 · Fundraising $762$6,482
IX-17 TravelPrograms $42,209 · Management $9,718$51,927
IX-19 Conferences, conventions and meetingsPrograms $178 · Management $736 · Fundraising $121$1,035
IX-23 InsuranceManagement $17,741$17,741
IX-25 Total functional expensesPrograms $1,188,111 · Management $243,166 · Fundraising $72,352$1,503,629
Part X · Balance sheet $222,971 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $106,859$32,759
X-2 Savings and temporary cash investmentsStart of year $156,514$132,236
X-3 Pledges and grants receivableStart of year $235,200$57,857
X-4 Accounts receivableStart of year $4,619$119
X-16 Total assetsStart of year $503,192$222,971
X-17 Accounts payable and accrued expensesStart of year $105,913$36,498
X-19 Deferred revenueStart of year $13,325$1,754
X-26 Total liabilitiesStart of year $119,238$38,252
X-27 Net assets without donor restrictionsStart of year −$154,588−$148,455
X-28 Net assets with donor restrictionsStart of year $538,542$333,174
X-32 Total net assets or fund balancesStart of year $383,954$184,719
X-33 Total liabilities and net assetsStart of year $503,192$222,971
Part XI · Reconciliation of net assets $184,719 net assets at year end
XI-1 Total revenue$1,304,394
XI-2 Total expenses$1,503,629
XI-3 Revenue less expenses−$199,235
XI-4 Net assets at start of year$383,954
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$184,719

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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