2024-12-10T15:22:45-06:00 2022-12-31 455495839 BNTHAKKAR CPA PC 80 WASHINGTON ST STE 400 POUGHKEEPSIE NY 12601 990 2022-01-01 832899262 CHESTER AGRICULTURAL CENTER INC CHES 2032400563 PO BOX 547 CHESTER NY 10918 SARA KATZ EXECUTIVE DIRECTOR 2032400563 2024-12-09 1 0 BHARAT THAKKAR CPA P00284457 8454711803 2024-12-09 2022 2024-10-15 13:58:12Z X X SARA KATZ PO BOX 547 CHESTER NY 10918 2959630 0 X WWW.CHESTERAGCENTER.ORG X 2018 DE TO PROMOTE AN EQUITABLE AND INCLUSIVE REGIONAL FOOD SYSTEM BY HELPING TO FOSTER AN ENVIRONMENT WHERE LAND IS AFFORDABLE TO DIVERSE, ASPIRING FARMERS AND THEREBY MAKING FOOD ACCESSIBLE TO ALL. 5 5 28 0 0 0 471152 2383959 12042 -92420 40 76 -72460 -222632 410774 2068983 0 8888 0 0 239760 214458 0 0 34871 324950 248262 564710 471608 -153936 1597375 249018 2866152 12500 91570 236518 2774582 X TO PROMOTE AN EQUITABLE AND INCLUSIVE REGIONAL FOOD SYSTEM BY HELPING TO FOSTER AN ENVIRONMENT WHERE LAND IS AFFORDABLE TO DIVERSE, ASPIRING FARMERS AND THEREBY MAKING FOOD ACCESSIBLE TO ALL. 0 0 84085 THE CHESTER AGRICULTURAL CENTER INC ASSISTS BEGINNING-LEVEL AND MINORITY FARMERS BY PROVIDING THEM LOW COST LEASES OF AGRICULTURAL REAL ESTATE THROUGH A PROGRAM SPONSORED BY THE ORGANIZATION. DURING THE YEAR, 7 FARM BUSINESSES WERE ASSISTED BY THE ORGANIZATION. IN ADDITION, THE ORGANIZATION UNDERTOOK A FEASIBILITY STUDY TO BUILD AFFORDABLE HOUSING TO ASSIST THE CURRENT FARM BUSINESS OWNERS AND THEIR EMPLOYEES. 141070 8888 -222632 THE ORGANIZATION OPERATES TWO RETAIL FARM GROCERY STORES. BOTH SELL CROPS AND OTHER PRODUCE PRODUCED BY ITS OWN TENANT FARMERS AS WELL AS OTHER LOCAL FARMS. SALES ARE MADE USING A MULTI-TIER PRICE MODEL IN ORDER TO ASSIST LOW INCOME FAMILIES BY OFFERING THEM PRODUCE AT LOWER PRICES. BOTH STORES AIM TO PROMOTE RACIAL AND ECONOMIC JUSTICE IN THE FOOD SYSTEM AS WELL AS ADDRESS FOOD INSECURITY AND HELP BUILD FOOD SOVEREIGNITY. DURING THE YEAR, OVER 1,000 INDIVIDUALS/FAMILIES WERE SERVED OF WHICH MORE THAN 50% WERE EITHER SEVERELY INCOME CONSTRAINED OR FACING SUBSTANTIAL FINANCIAL HARDSHIP. 59632 THE ORGANIZATION IS A FISCAL SPONSOR FOR IMA-THE INSTITUTE OF MINDFUL AGRICULTURE, WHOSE MISSION IS TO CONNECT FOOD, FARMING AND COMMUNITIES TO A HEALTHY FUTURE. THE PROGRAM INCLUDES COLLABORATIVE EFFORTS THAT ENCOURAGE AND PROMOTE REGENERATIVE AGRICULTURE, FOOD SOVEREIGNTY, AND SPIRITUAL ECOLOGY. 850 COMMUNITY GARDEN PLOT RENTAL 850 284787 1 1 0 0 0 0 0 0 0 0 1 1 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 0 0 28 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 0 0 0 1 1 0 0 1 1 0 1 0 0 1 0 0 NY X THE ORGANIZATION 2032400563 PO BOX 547 CHESTER NY 10918 BEATRICE STERN PRESIDENT 5.00 X X 0 0 0 JIM DELAUNE TREASURER 1.00 X X 0 0 0 KAREN WASHINGTON BOARD MEMBER 1.00 X 0 0 0 SALMER SALEH BOARD MEMBER 1.00 X 0 0 0 GABRIELA PEREYRA BOARD MEMBER 1.00 X 0 0 0 LUCINDA POINDEXTER EXECUTIVE DIRECTOR 40.00 X 86662 0 0 86662 0 0 0 0 0 0 0 12500 2371459 2383959 COMMUNITY GARDEN PLOT 531190 850 850 INC (LOSS) FROM SUBSID 531190 -93270 -93270 -92420 76 76 668015 890647 -222632 -222632 2068983 -315052 0 76 X 8888 8888 86662 56331 21665 8666 85526 67834 8846 8846 42270 38024 2675 1571 53555 53555 52921 52921 49689 28373 5768 15548 538 538 4483 3156 1327 10667 9948 719 33213 33213 2288 1901 387 10258 9390 868 BANK SERVICE CHARGES AN 12200 12008 192 PAYROLL SERVICE FEES 5505 4820 445 240 MEALS 3061 1606 1455 VEHICLE EXPENSES 2971 2971 6913 6324 589 471608 284787 151950 34871 28999 657919 47012 50655 1093302 28000 28574 115080 29089 61651 85991 82051 842153 1305 107558 249018 2866152 84234 12500 7336 12500 91570 X 44523 1559516 191995 1215066 236518 2774582 249018 2866152 X 1597375 940689 X X 0 1 X 0 0 X 82725 83500 471152 2383959 3021336 11588 222669 668865 903122 82725 95088 693821 3052824 3924458 0 0 0 3924458 40 76 116 40 76 116 82725 95088 693861 3052900 3924574 1.00000 1.00000 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 115080 29089 85991 85991 842153 C 842153 DUE TO AFFILIATE 3500 DEFERRED INCOME 3836 7336 X 2959630 890647 890647 2068983 0 2068983 1362255 890647 890647 471608 0 471608 PART X, LINE 2: THE ORGANIZATION ADOPTED THE PROVISIONS OF ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REGARDING ACCOUNTING FOR UNCERTAIN TAX POSITIONS. MANAGEMENT EVALUATED THE ORGANIZATION'S TAX POSITIONSAND CONCLUDED THAT THE ORGANIZATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS IN ORDER TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. WITH FEW EXCEPTIONS, THE CENTER IS NOT SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE, OR LOCAL, TAX AUTHORITIES FOR FISCAL YEARS PRIOR TO 2019. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD PART VIII LINE 10(B) 890647. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD PART VIII LINE 10(B) 890647. 1 COLUMBIA COUNTY RECOVERY KITCHEN INC 37 OAKWOOD LANE RHINEBECK NY 12572 853364199 8888 0 BTCF GRANT SUBRECIPIENT - TO PREPARE AND DELIVER MEALS TO ADULTS AND CHILDREN THROUGHOUT COLUMBIA COUNTY, NY. FORM 990, PART VI, SECTION B, LINE 11B THE GOVERNING BODY EXAMINES FORM 990 IN CONJUCTION WITH THE FINANCIAL STATEMENTS USED IN ITS' PREPARATION DURING ONE OF THE ORGANIZATION'S MONTHLY BOARD MEETING. FORM 990, PART VI, SECTION B, LINE 12C A COPY OF THE POLICY IS PROVIDED TO OFFICERS, DIRECTORS, AND KEY EMPLOYEES. EACH IS ASKED TO DISCLOSE IN WRITING ANY ENGAGEMENT THAT CONSTITUTES A POTENTIAL CONFLICT OF INTEREST. POTENTIAL CONFLICTS ARE REVIEWED BY THE BOARD TO DETERMINE ACCEPTABLE OR UNACCEPTABLE CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION IS DETERMINED BY THE ORGANIZATION'S FINANCE COMMITTEE. THE FINANCE COMMITTEE USES DATA FROM PUBLISHED COMPENSATION BENCHMARK REPORTS AND SURVEYS. FORM 990, PART VI, SECTION C, LINE 19 INFORMATION IS AVAILABLE THROUGH GOVERNMENT WEBSITES FORM 990, PART IX, LINE 11G CONSULTING SERVICES: PROGRAM SERVICE EXPENSES 28373. MANAGEMENT AND GENERAL EXPENSES 5768. FUNDRAISING EXPENSES 15548. TOTAL EXPENSES 49689. FORM 990, PART XI, LINE 9: FORM 3115-SEC 481(A) ADJ-PRIOR PERIOD ADJUSTMENT DUE TO ACCT METHOD CHANGE 940689. FORM 990, PART XII, LINE 1: AMENDED RETURN IS BEING FILED TO CHANGE METHOD OF ACCOUNTING FROM CASH BASIS TO ACCRUAL BASIS. PER NYS CHARITIES BUREAU, ALL FINANCIAL STATEMENTS SUBMITTED WITH NY FORM CHAR 500 ARE REQUIRED TO BE ON US GAAP, ACCRUAL BASIS. TAXPAYER WAS UNDERGOING AN AUDIT FOR THE FIRST TIME AND WAS UNAWARE OF THIS REQUIREMENT. THIS RESULTED IN A SIGNIFICANT DELAY IN ISSUANCE OF ACCRUAL BASIS FINANCIAL STATEMENTS. TAXPAYER FILED THE RETURN ON A CASH BASIS BY THE EXTENDED DUE DATE TO STAY IN COMPLIANCE. INFORMATION HAS BEEN AMENDED ON THE FOLLOWING FORMS, SCHEDULES AND PARTS- FORM 990: PARTS I, III, VIII, IX, X, XI, XII SCHEDULE A: PART III SCHEDULE B: PART I SCHEDULE R: PART IV MOST OF THE 2022 FINANCIAL INFORMATION REPORTED ON THE ORIGINAL CASH BASIS FORM 990 INCLUDING FUNCTIONAL ALLOCATIONS IS BEING REVISED TO MATCH THE ISSUED ACCRUAL BASIS AUDITED FINANCIALS STATEMENTS. FORM 3115-APPLICATION FOR CHANGE IN ACCOUNTING METHOD IS ALSO ENCLOSED WITH THIS AMENDED RETURN, TO APPLY FOR CHANGE IN ACCOUNTING METHOD AND REPORT THE SEC 481(A)ADJUSTMENT REPRESENTING THE FUND BALANCE ADJUSTMENT DISCLOSED ON FORM 990 PART XI. THE ORGANIZATION'S AUDITED ACCRUAL BASIS FINANCIAL STATEMENTS ARE INCLUDED TO SUPPORT FORM 990 CHANGES AND FORM 3115. CHESTER AGRICULTURAL CENTER LLC PO BOX 269 MOUNTAINVILLE NY 10953 472277749 LOW COST LEASING OF FARM LAND TO BEGINNING LEVEL AND MINORITY FARMERS NY CHESTER AGRICULTURAL CENTER INC C -93270 2571571 1.00000 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 CHESTER AGRICULTURAL CENTER LLC B 700000 CASH VALUE