2024-11-14T09:30:49-05:00 2023-12-31 010511973 NICHOLSON MICHAUD & NADEAU CPAS 76 SILVER ST WATERVILLE ME 049016528 990 2023-01-01 016048322 MAINE ORGANIC FARMERS AND GARDENERS ASSOCIATION MAIN 2075684142 PO BOX 170 UNITY ME 04988 SARAH ALEXANDER EXECUTIVE DIRECTOR 2075684142 2024-11-14 true false ERIK NADEAU CPA P00959193 2078727077 2024-11-14 2023 2024-10-15 13:58:12Z SARAH ALEXANDER PO BOX 170 UNITY ME 04988 8266626 false X WWW.MOFGA.ORG X 1971 ME THE MAINE ORGANIC FARMERS AND GARDENERS ASSOCIATION IS TRANSFORMING OUR FOOD SYSTEM BY SUPPORTING FARMERS, EMPOWERING PEOPLE TO FEED THEIR COMMUNITIES AND ADVOCATING FOR AN ORGANIC FUTURE. 15 15 62 1900 53715 4764887 4183843 1878680 1793711 150294 150331 285159 387814 7079020 6515699 1104123 401660 0 2542187 2597831 0 482197 2362420 2544495 6008730 5543986 1070290 971713 11582038 13067262 846072 751941 10735966 12315321 X THE MAINE ORGANIC FARMERS AND GARDENERS ASSOCIATION IS TRANSFORMING OUR FOOD SYSTEM BY SUPPORTING FARMERS, EMPOWERING PEOPLE TO FEED THEIR COMMUNITIES AND ADVOCATING FOR AN ORGANIC FUTURE. false false 990353 820124 COMMON GROUND COUNTRY FAIR - TO PROMOTE TRADITIONAL AGRICULTURAL PRACTICES THROUGH EDUCATIONAL TALKS, PANEL DISCUSSIONS, AND DEMONSTRATIONS AS WELL AS A MULTITUDE OF FOOD, CRAFT AND SERVICE VENDORS. SERVES APPROXIMATELY 65,000 CLIENTS OVER THREE DAYS. 1233254 401660 83954 FARMER PROGRAMS - TO PROVIDE TECHNICAL ASSISTANCE SPECIFIC TO ORGANIC FARMING AND GARDENING. PROVIDE MARKETING ASSISTANCE TO GROWERS AND PROCESSORS. ASSIST EXPERIENCED GROWERS AND PROCESSORS, HELP NEW ORGANIC FARMERS START, EDUCATE CONVENTIONAL FARMERS CONCERNING THE BENEFITS OF ORGANIC METHODS. SERVES APPROXIMATELY 4,500 CLIENTS. 914905 805581 CERTIFICATION PROGRAM - ONE OF THE COUNTRY'S OLDEST CERTIFICATION PROGRAMS. ACCREDITED BY THE USDA IN 2003, MOFGA CERTIFICATION SERVICES, LLC (MCS LLC) CERTIFIES CROPS, WILDCROPS, LIVESTOCK, LIVESTOCK PRODUCTS, AS WELL AS PROCESSED AND HANDLED AGRICULTURAL PRODUCTS TO THE USDA NATIONAL ORGANIC STANDARDS. IN 2023, MCS LLC CERTIFIED 526 ORGANIC OPERATIONS. CERTIFIED CLEAN CANNABIS BY MOFGA CERTIFICATION SERVICES, LLC(MC3)(FORMALIZED IN 2017) OFFERS A VERIFIED MARKETING CLAIM OF GROWING PRACTICES THAT MIRRORS THE NATIONAL ORGANIC PROGRAM. THIS IS MOFGA'S PROGRAM, ADMINISTERED BY MCS, AND DOES NOT FALL UNDER FEDERAL ORGANIC ACCREDITATION. AS OF 2023 YEAR-END, CERTIFIED 14 OPERATIONS. 1121674 30337 COMMUNITY EDUCATION - TO EDUCATE THE GENERAL PUBLIC ON ORGANIC FARMING, GARDENING AND ORCHARDING METHODS, AS WELL AS LOW IMPACT FORESTRY. COMMUNICATIONS & OUTREACH - PERIODICALS & PUBLICATIONS ARE PRODUCED FOR MEMBERS & THE GENERAL PUBLIC TO ADDRESS THE ENVIRONMENTAL, NUTRITIONAL, AND RURAL VALUES; APPROXIMATELY 6,300 MEMBERS SERVED WITH PUBLICATION BY MOFGA. MAINE HERITAGE ORCHARD - THE MAINE HERITAGE ORCHARD IS A TEN-ACRE PRESERVATION ORCHARD ON THE MOFGA GROUNDS IN UNITY. IT IS CURRENTLY HOME TO MORE THAN 400 APPLE AND PEAR VARIETIES TRADITIONALLY GROWN IN MAINE. MORE ARE BEING PLANTED EACH YEAR. MANY OF THESE VARIETIES ARE NOW ON THE VERGE OF EXTINCTION. THE ORCHARD IS PLANTED ON A TERRACED, RECLAIMED GRAVEL PIT AND IS MANAGED USING INNOVATIVE, ORGANIC ORCHARD PRACTICES. PUBLIC POLICY - REVIEWS EXISTING AND PROPOSED LEGISLATION AND REGULATIONS THAT ARE RELEVANT TO THE PURPOSE OF MOFGA. IT MAY PROPOSE AND SUPPORT LEGISLATIVE AND REGULATORY PROPOSALS AS APPROVED BY THE BOARD OF DIRECTORS. EL SALVADOR SISTERING - PROMOTES SOLIDARITY AMONG SMALL FARMERS AND COMMUNITY ORGANIZATIONS IN MAINE AND EL SALVADOR, FOCUSING ON ECONOMIC AND SOCIAL JUSTICE AND ENVIRONMENTAL PROTECTION THROUGH SUSTAINABLE, ORGANIC AGRICULTURE AND SUSTAINABLE COMMUNITIES. 1121674 30337 4260186 true true false true false false false false false true true false false false true true true true false false false false false false false false false true true false false false false false false false false false true false false false false false false false false true 139 0 true 62 true true true false false false false false false false false false false false X 15 15 false false false false true true true true true false true true true true true true false false true true false X JENNIFER MORTON 2075484142 PO BOX 170 UNITY ME 04988 BEN TETTLEBAUM PRESIDENT 2.00 X X 0 0 0 ELLEN SABINA VICE PRESIDE 2.00 X X 0 0 0 PATTY DUFFY TREASURER 2.00 X X 0 0 0 ANNA SHAPLEY QUINN SECRETARY 2.00 X X 0 0 0 SAM BROWN BOARD MEMBER 2.00 X 0 0 0 SIKWANI DANA BOARD MEMBER 2.00 X 0 0 0 ROB DUMAS BOARD MEMBER 2.00 X 0 0 0 MARGARET HATHAWAY BOARD MEMBER 2.00 X 0 0 0 CRAIG HICKMAN BOARD MEMBER 2.00 X 0 0 0 SETH KROECK BOARD MEMBER 2.00 X 0 0 0 MARTHA LEGGAT BOARD MEMBER 2.00 X 0 0 0 ABE NOYES BOARD MEMBER 2.00 X 0 0 0 JO D SAFFEIR BOARD MEMBER 2.00 X 0 0 0 JESSIE SPECTOR BOARD MEMBER 2.00 X 0 0 0 ANNIE WATSON BOARD MEMBER 2.00 X 0 0 0 SARAH ALEXANDER EXECUTIVE DI 40.00 X 127942 0 7142 127942 7142 1 false false false 200000 295893 682725 3005225 28532 4183843 AGRICULTURAL FAIR 541900 820124 820124 CERTIFICATION SERVICES 900099 805581 805581 AGRICULTURAL SERVICES 541900 83954 83954 NEWSLETTER 541800 54000 285 53715 EDUCATIONAL PROGRAMS 611710 30052 30052 1793711 155575 155575 1205777 1211021 -5244 -5244 -5244 786983 539906 247077 247077 INSURANCE PROCEEDS FIRE LOSS 140737 140737 140737 6515699 1739996 53715 538145 196186 196186 205474 205474 135084 54034 40525 40525 1975358 1432115 259041 284202 18965 17052 1672 241 361748 335465 20179 6104 106676 84451 22225 25030 25030 53058 53058 178278 104284 47417 26577 303919 303919 164280 75270 84319 4691 57309 14886 40798 1625 69444 57490 6056 5898 6204 6204 21340 16925 2586 1829 151920 138709 13211 BUILDINGS AND GROUNDS 550247 433548 68325 48374 PROGRAM EXPENSES 289056 277062 1811 10183 EQUIPMENT RENTALS 170898 170898 PUBLIC POLICY EXPENSE 153460 153460 350052 182754 128561 38737 5543986 4260186 801603 482197 1289948 1152078 839016 1135118 56249 24467 342384 446812 98615 109974 5715444 2763856 2780439 2951588 5988856 7051801 186531 195424 11582038 13067262 412624 490115 197664 178303 235784 83523 846072 751941 X 6433790 7511698 4302176 4803623 10735966 12315321 11582038 13067262 X 971713 607642 X false true X true false X 2194985 3330231 3541530 4764887 4183843 18015476 2194985 3330231 3541530 4764887 4183843 18015476 3712902 14302574 95860 91294 130848 117077 155575 590654 205821 160960 165384 228528 310604 1071297 19677427 6487570 0.72690 0.68670 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 21311 21311 42622 4217564 4260186 363009 90752 285941 300522 388810 363009 1338282 2007423 23455 103733 47576 42622 217386 71485 75131 97203 90752 334571 501857 23455 103733 23788 21311 172287 6387244 271065 682059 7340368 7631762 96150 -1340668 6387244 6603523 1093749 762420 827930 7631762 5557073 283733 957582 194865 6603523 4528501 73234 955338 5557073 0.42930 0.48250 0.08820 false false 934588 934588 2907868 1489423 1418445 1275542 815161 460381 597446 459272 138174 2951588 OTHER NOTE PAYABLE - DONOR 58789 FISCAL AGENT LIABILITY 13880 ANNUITY PAYMENT LIABILITY 10854 83523 X 7610189 607642 539906 1147548 6462641 53058 53058 6515699 6030834 539906 539906 5490928 53058 53058 5543986 SCHEDULE D, PAGE 2, PART V, LINE 4 ENDOWMENT FUNDS ARE INTENDED TO SUPPLEMENT INCOME FOR OPERATING EXPENSES. AS OF THE YEAR END DECEMBER 31, 2023, 2,927,773 OF ENDOWMENT FUNDS HAS AN INCOME RESTRICTION TO BE USED FOR THE BEGINNING FARMER FUND. SCHEDULE D, PAGE 3, PART X MOFGA IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN REFLECTED IN MOFGA'S FINANCIAL STATEMENTS. INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ASSOCIATION'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. MANAGEMENT EVALUATED MOFGA'S TAX POSITIONS AND CONCLUDED THAT MOFGA HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRED ADJUSTMENT TO THE FINANCIAL STATEMENTS. MOFGA DOES NOT EXPECT THAT UNRECOGNIZED TAX BENEFITS ARISING FROM TAX POSITIONS WILL CHANGE SIGNIFICANTLY WITHIN THE NEXT TWELVE MONTHS. SCHEDULE D, PAGE 4, PART XI, LINE 2D COST OF GOODS SOLD 539,906 SCHEDULE D, PAGE 4, PART XII, LINE 2D COST OF GOODS SOLD 539,906 false LAND FOR GOOD INC PO BOX 625 KEENE NH 03431 020530711 9417 PROF DEV & FARM VIS IRONWOOD FARM 292 BOG RD ALBION ME 04910 811723511 14620 PFAS EMERGENCY FUNDS MAINE FARMLAND TRUST 97 MAIN ST BELFAST ME 04915 134148824 8635 PROF DEV & FARM VIS NEW BEAT FARM 55 MORSE RD KNOX ME 04986 900351230 9645 PFAS EMERGENCY FUNDS BUMBLEROOT ORGANIC FARM 196 HIGHLAND CLIFF ROAD WINDHAM ME 04062 471056064 9548 FARM VISIBILITY DONALD ALLEN & SON EXCAVATING 57 NORTH POND ROAD WINSLOW ME 04901 010469153 11500 PFAS EMERGENCY FUNDS HARVEST TIDE ORGANICS 304 PORK POINT ROAD BOWDOINHAM ME 04008 472655269 8005 FARM VISIBILITY MAWIOMI GARDEN 1694 N BELFAST AVENUE VASSALBORO ME 04989 853599250 6664 FOOD SAFETY IMPROV NOFA VERMONT PO BOX 697 RICHMOND VT 05477 223260420 42659 PROFESSIONAL DEV PICA PO BOX 225 BELFAST ME 04915 800395106 23843 FARM VISIBILITY UNIVERSITY OF MAINE 5781 WINGATE HALL ROOM 002 ORONO ME 04469 016000769 29151 FARM VIS & CERT SUBS WEEKS & SON WELL DRILLING 29 COUNTY ROAD OAKLAND ME 04963 010544910 13920 PFAS EMERGENCY FUNDS WINSLOW FARM 291 GRAY ROAD FALMOUTH ME 04105 881051980 8579 FARM VISIBILITY FARM VISIBILITY 57 124142 PROFESSIONAL DEV 17 32205 PFAS EMERGENCY FUNDS 12 38202 EDUCATIONAL STIPENDS 15 6369 ORGANIC CERTIFICATION SUB 90 4556 X 6 28532 FMV AT DATE OF SALE false false false FORM 990 FORM 990, PART IV, LINE 12B - CONSOLIDATED FINANCIAL STATEMENTS MOFGA FORMED MOFGA CERTIFICATION SERVICES, LLC IN 2002 FOR THE PURPOSE OF IMPLEMENTING A CONVENIENT, AFFORDABLE AND RECOGNIZABLE MEANS OF CERTIFYING THOSE WHO ADOPT CURRENT ACCEPTED ORGANIC STANDARDS. MOFGA IS THE SOLE MEMBER OF THIS LLC AND ALL ACTIVITY OF THE LLC IS REPORTED IN THE CONSOLIDATED FINANCIAL STATEMENTS. MOFGA FORMED NORTHEAST ORGANIC FAMILY FARM PARTNERSHIP, LLC (NOFFP) ON DECEMBER 31, 2021 FOR THE PURPOSE OF EDUCATING AND BUILDING A REGION-WIDE COMMITMENT TO HELP KEEP THE NORTHEAST'S ORGANIC FAMILY FARMERS FINANCIALLY SUPPORTED AND VIABLE. IT DEPENDS COMPLETELY ON THE GENEROSITY OF ITS DONOR. MOFGA IS THE SOLE MEMBER OF THIS LLC AND ALL ACTIVITY OF THE LLC IS REPORTED IN THE CONSOLIDATED FINANCIAL STATEMENTS. FORM 990, PAGE 2, PART III, LINE 4D COMMUNITY EDUCATION - TO EDUCATE THE GENERAL PUBLIC ON ORGANIC FARMING, GARDENING AND ORCHARDING METHODS, AS WELL AS LOW IMPACT FORESTRY. COMMUNICATIONS & OUTREACH - PERIODICALS & PUBLICATIONS ARE PRODUCED FOR MEMBERS & THE GENERAL PUBLIC TO ADDRESS THE ENVIRONMENTAL, NUTRITIONAL, AND RURAL VALUES; APPROXIMATELY 6,300 MEMBERS SERVED WITH PUBLICATION BY MOFGA. MAINE HERITAGE ORCHARD - THE MAINE HERITAGE ORCHARD IS A TEN-ACRE PRESERVATION ORCHARD ON THE MOFGA GROUNDS IN UNITY. IT IS CURRENTLY HOME TO MORE THAN 400 APPLE AND PEAR VARIETIES TRADITIONALLY GROWN IN MAINE. MORE ARE BEING PLANTED EACH YEAR. MANY OF THESE VARIETIES ARE NOW ON THE VERGE OF EXTINCTION. THE ORCHARD IS PLANTED ON A TERRACED, RECLAIMED GRAVEL PIT AND IS MANAGED USING INNOVATIVE, ORGANIC ORCHARD PRACTICES. PUBLIC POLICY - REVIEWS EXISTING AND PROPOSED LEGISLATION AND REGULATIONS THAT ARE RELEVANT TO THE PURPOSE OF MOFGA. IT MAY PROPOSE AND SUPPORT LEGISLATIVE AND REGULATORY PROPOSALS AS APPROVED BY THE BOARD OF DIRECTORS. EL SALVADOR SISTERING - PROMOTES SOLIDARITY AMONG SMALL FARMERS AND COMMUNITY ORGANIZATIONS IN MAINE AND EL SALVADOR, FOCUSING ON ECONOMIC AND SOCIAL JUSTICE AND ENVIRONMENTAL PROTECTION THROUGH SUSTAINABLE, ORGANIC AGRICULTURE AND SUSTAINABLE COMMUNITIES. FORM 990, PAGE 6, PART VI, LINE 6 MEMBERS FORM 990, PAGE 6, PART VI, LINE 7A MEMBERS ELECT THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 7B MEMBERS APPROVE THE ASSOCIATION'S BYLAWS. FORM 990, PAGE 6, PART VI, LINE 11B REVIEWED BY BOARD OF DIRECTORS BEFORE SIGNING AND FILING. FORM 990, PAGE 6, PART VI, LINE 12C THE ORGANIZATION HAS A WRITTEN CONFLICT OF INTEREST POLICY. CONFLICTS OF INTEREST ARE DISCLOSED TO THE BOARD AND COMPLIANCE WITH THE POLICY IS ROUTINELY MONITORED AND ENFORCED. FORM 990, PAGE 6, PART VI, LINE 15A COMPENSATION OF THE EXECUTIVE DIRECTOR IS REVIEWED AND APPROVED ANNUALLY BY THE BOARD OF DIRECTORS AND/OR A DESIGNATED COMMITTEE OF THE BOARD. FORM 990, PAGE 6, PART VI, LINE 15B COMPENSATION OF KEY EMPLOYEES IS REVIEWED AND APPROVED ANNUALLY BY THE BOARD OF DIRECTORS AND/OR A DESIGNATED COMMITTEE OF THE BOARD INDIRECTLY AS PART OF THE ANNUAL BUDGET PROCESS. FORM 990, PAGE 6, PART VI, LINE 19 FORMS ARE AVAILABLE FROM THE ORGANIZATION UPON REQUEST OF THE EXECUTIVE DIRECTOR. FORM 990, PART XI, LINE 9 COST OF GOODS SOLD 539,906 COST OF GOODS SOLD -539,906