Farm Commons' mission is to provide the legal resources that sustainable farmers need to become the stable, resilient foundation of a community-based food system. Farm Commons empowers agricultural communities (including farmers, ranchers, and agriculture support persons) to identify and resolve legal vulnerabilities within an ecosystem of support. An ecosystem of support includes accountants, attorneys, and insurance agents who assist agricultural business owners in resolving risk. To carry out our mission, we create educational resources including online workshops. We also develop the leadership of agricultural community members (farmers and their supporters) to support legal resiliency in their region.

501(c)(3) charity; gifts are tax-deductible.
74¢ of each $1 spent went to programs.
Run by 5 volunteers and 6 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
5 of 6
filings with a surplus
Average surplus $84K a year · 15% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
74%
of spending
Fine: 74% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$72K
to officers and key staff · 15% of spending
Looks good: pay to officers and key staff is 15% of spending; 15% or less.
Pt VII · Sec A
11 mo
of spending, in cash
Looks good: 11.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $18K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$4K
0.6% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$812K
+32% vs prior year
Spent
$483K
To programs
74%
Net assets
$685K
By yearFY2020–FY2025
Revenue
$812K
FY2025▲ +32%
Tap a bar for its year
Revenue by fiscal year
FY2020$437K
FY2021$439K
FY2022$505K
FY2023$574K
FY2024$614K
FY2025$812K
Expenses
$483K
FY2025▼ -11%
Tap a bar for its year
Expenses by fiscal year
FY2020$369K
FY2021$438K
FY2022$471K
FY2023$577K
FY2024$540K
FY2025$483K
Net assets
$685K
FY2025▲ +93%
Tap a bar for its year
Net assets by fiscal year
FY2020$250K
FY2021$251K
FY2022$285K
FY2023$281K
FY2024$355K
FY2025$685K

From the FY2025 Form 990 · 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 Nov 2013.

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

Where the money goes

74 cents of each dollar spent went to programs.

Program services 74% · $357K Management & general 23% · $112K Fundraising 3% · $13K

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; $72K paid to officers and key staff.

Part VII, Section A · reportable compensation
Ex Officio and Non-Voting Director
$72,384Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
President
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Rachel Armstrong’s $72K as Ex Officio and Non-Voting Director is at the 65th percentile of top reported officer pay among 1613 $100K–1M education 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

NameFY2025FY2024FY2023FY2022FY2021FY2020
Rachel Armstrong$72,384$70,625$70,412$70,501——
Rachel————$69,040$64,447

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 Farm Commons 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

Empowers farmers with legal resources to build resilient, community-based food systems.

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Provided by the organization

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3 programs · $357K · in their own filed words · FY2025
01

Direct Legal Education

We reached 15,000 agricultural community members with quality educational resources on farm law issues. We debuted new capacity to address emerging threats and legal uncertainty across the farm law landscape. Across 20 unique webinars, we reached 4100 community members with rapid response information.

$311Kprogram expense
02

Non-Farmer Education

We trained 15 new farm support professionals in the basics of farm law through our Guiding Resilience program. This 5-week program orients supporters to the basic issues, empowering them to help farmers without going beyond the boundaries of professional responsibility.

$43Kprogram expense
03

Research and Legal Services

We provided legal services to 3 clients in 2025 in matters that helped grow our expertise and develop useful educational materials for the entire agricultural community.

$3Kprogram 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
Farm Aid INCFY2024$10K
Total grants receivedfrom 2 funders$18K

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$812K
Ln 12
Gifts and grantsLn 1h$713K
Fees for servicesLn 2g$95K
Investment incomeLn 3$4K
Money outPt IX
$483K
Ln 25
Programscol B$357K
Managementcol C$112K
Fundraisingcol D$13K
Owns and owesPt X
$685K
net assets · Ln 32
Cash and savingsLn 1–2$442K
Total assetsLn 16$689K
LiabilitiesLn 26$4K
PeoplePt VI, VII
8
listed · VII A
PaidVII A1
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$713K
Government grantsLn 1e$360K
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Fees for servicesLn 2g$95K
Investment incomeLn 3$4K
Gains on assetsLn 7$0
Total revenueLn 12$812K
Assets in detailPt X, end of year
CashLn 1$187K
SavingsLn 2$255K
Cash and savings togetherLn 1–2$442K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$26K
Other assetsLn 15$0
Total assetsLn 16$689K
LiabilitiesLn 26$4K
Net assetsLn 32$685K
OperationsPt I, VI
EmployeesI 56
VolunteersI 65
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$144K$442K
InvestmentsLn 11–13$0$0
Land, buildings, equipmentLn 10c$33K$26K
Total assetsLn 16$377K$689K
LiabilitiesLn 26$22K$4K
Net assetsLn 32$355K$685K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0$0
Grants to domestic individualsLn 2$0$0
Grants and assistance to foreign recipientsLn 3$0$0
Benefits paid to or for membersLn 4$0$0
Pay of current officers, directors and key staffLn 5$0$0$0$0
Pay of disqualified personsLn 6$0$0$0$0
Other salaries and wagesLn 7$263K$220K$37K$5K
Pension plan contributionsLn 8$5K$5K$609$151
Other employee benefitsLn 9$12K$10K$2K$0
Payroll taxesLn 10$21K$18K$3K$398
Management feesLn 11a$0$0$0$0
Legal feesLn 11b$0$0$0$0
Accounting feesLn 11c$24K$0$24K$0
Lobbying feesLn 11d$0$0$0$0
Professional fundraising feesLn 11e$0$0
Investment management feesLn 11f$0$0$0$0
Other fees for servicesLn 11g$0$0$0$0
Advertising and promotionLn 12$1K$0$0$1K
Office expensesLn 13$2K$191$1K$0
Information technologyLn 14$12K$5K$7K$830
RoyaltiesLn 15$0$0$0$0
OccupancyLn 16$4K$0$4K$0
TravelLn 17$14K$6K$4K$5K
Travel and entertainment for public officialsLn 18$0$0$0$0
Conferences, conventions and meetingsLn 19$0$0$0$0
InterestLn 20$0$0$0$0
Payments to affiliatesLn 21$0$0$0$0
Depreciation, depletion and amortizationLn 22$20K$0$20K$0
InsuranceLn 23$795$200$595$0
All other expensesLn 24e$104K$94K$9K$847
Total functional expensesLn 25$483K$357K$112K$13K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $812K$483K$329K$685K 990 PDF
FY2024 $614K$540K$74K$355K 990 PDF
FY2023 $574K$577K−$4K$281K 990 PDF
FY2022 $505K$471K$34K$285K 990 PDF
FY2021 $439K$438K$894$251K 990 PDF
FY2020 $437K$369K$68K$250K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $812,313 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $482,096$713,359
I-9 Program service revenuePrior year $130,786$95,223
I-10 Investment incomePrior year $1,489$3,731
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $614,371$812,313
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 $342,023$301,251
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $197,882$181,594
I-18 Total expensesPrior year $539,905$482,845
I-19 Revenue less expensesPrior year $74,466$329,468
Part VI · Governance 7 of 7 board members independent, 2 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $812,313 across 15 lines filed
Lines not itemized here account for $1,937 of total revenue; see the IRS return.
VIII-1a Federated campaigns$0
VIII-1b Membership dues$0
VIII-1c Fundraising events$0
VIII-1d Related organizations$0
VIII-1e Government grants$360,459
VIII-1f All other contributions, gifts and grants$352,900
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$713,359
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $93,286 · Unrelated business $0 · Excluded from tax $0$93,286
VIII-3 Investment incomeRelated to mission $3,731 · Unrelated business $0 · Excluded from tax $0$3,731
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-6 Net rental income or lossRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-7 Net gain or loss on sales of assetsRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-8 Net income from fundraising eventsUnrelated business $0 · Excluded from tax $0$0
VIII-12 Total revenueRelated to mission $98,954 · Unrelated business $0 · Excluded from tax $0$812,313
Part IX · Statement of functional expenses $482,845 across 30 lines filed
IX-1 Grants to domestic organizationsPrograms $0$0
IX-2 Grants to domestic individualsPrograms $0$0
IX-3 Grants and assistance to foreign recipientsPrograms $0$0
IX-4 Benefits paid to or for membersPrograms $0$0
IX-5 Pay of current officers, directors and key staffPrograms $0 · Management $0 · Fundraising $0$0
IX-6 Pay of disqualified personsPrograms $0 · Management $0 · Fundraising $0$0
IX-7 Other salaries and wagesPrograms $220,387 · Management $37,399 · Fundraising $5,038$262,824
IX-8 Pension plan contributionsPrograms $4,562 · Management $609 · Fundraising $151$5,322
IX-9 Other employee benefitsPrograms $9,523 · Management $2,410 · Fundraising $0$11,933
IX-10 Payroll taxesPrograms $17,980 · Management $2,794 · Fundraising $398$21,172
IX-11a Management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11b Legal feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11c Accounting feesPrograms $0 · Management $24,159 · Fundraising $0$24,159
IX-11d Lobbying feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11e Professional fundraising feesFundraising $0$0
IX-11f Investment management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11g Other fees for servicesPrograms $0 · Management $0 · Fundraising $0$0
IX-12 Advertising and promotionPrograms $0 · Management $0 · Fundraising $1,125$1,125
IX-13 Office expensesPrograms $191 · Management $1,350 · Fundraising $0$1,541
IX-14 Information technologyPrograms $4,863 · Management $6,620 · Fundraising $830$12,313
IX-15 RoyaltiesPrograms $0 · Management $0 · Fundraising $0$0
IX-16 OccupancyPrograms $0 · Management $3,686 · Fundraising $0$3,686
IX-17 TravelPrograms $5,896 · Management $3,645 · Fundraising $4,710$14,251
IX-18 Travel and entertainment for public officialsPrograms $0 · Management $0 · Fundraising $0$0
IX-19 Conferences, conventions and meetingsPrograms $0 · Management $0 · Fundraising $0$0
IX-20 InterestPrograms $0 · Management $0 · Fundraising $0$0
IX-21 Payments to affiliatesPrograms $0 · Management $0 · Fundraising $0$0
IX-22 Depreciation, depletion and amortizationPrograms $0 · Management $19,733 · Fundraising $0$19,733
IX-23 InsurancePrograms $200 · Management $595 · Fundraising $0$795
IX-24e All other expensesPrograms $93,648 · Management $9,496 · Fundraising $847$103,991
IX-25 Total functional expensesPrograms $357,250 · Management $112,496 · Fundraising $13,099$482,845
Part X · Balance sheet $689,330 assets, 23 lines filed
X-1 Cash, non-interest-bearingStart of year $42,916$187,211
X-2 Savings and temporary cash investmentsStart of year $101,489$255,220
X-3 Pledges and grants receivableStart of year $190,554$211,517
X-4 Accounts receivableStart of year $0$0
X-8 Inventories for sale or useStart of year $0$0
X-9 Prepaid expenses and deferred chargesStart of year $9,285$9,765
X-10c Land, buildings and equipment, netStart of year $32,850$25,617
X-11 Publicly traded securitiesStart of year $0$0
X-12 Other securitiesStart of year $0$0
X-13 Program-related investmentsStart of year $0$0
X-14 Intangible assetsStart of year $0$0
X-15 Other assetsStart of year $0$0
X-16 Total assetsStart of year $377,094$689,330
X-17 Accounts payable and accrued expensesStart of year $8,154$4,406
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $11,775$0
X-20 Tax-exempt bond liabilitiesStart of year $0$0
X-24 Unsecured notes and loans payableStart of year $0$0
X-26 Total liabilitiesStart of year $21,638$4,406
X-27 Net assets without donor restrictionsStart of year $355,456$423,674
X-28 Net assets with donor restrictionsStart of year $0$261,250
X-32 Total net assets or fund balancesStart of year $355,456$684,924
X-33 Total liabilities and net assetsStart of year $377,094$689,330
Part XI · Reconciliation of net assets $684,924 net assets at year end
XI-1 Total revenue$812,313
XI-2 Total expenses$482,845
XI-3 Revenue less expenses$329,468
XI-4 Net assets at start of year$355,456
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$0
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$684,924

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

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