2025-11-17T15:04:25-05:00 2024-12-31 010511973 NICHOLSON MICHAUD & NADEAU CPAS 76 SILVER ST WATERVILLE ME 049016528 990 2024-01-01 016048322 MAINE ORGANIC FARMERS AND GARDENERS ASSOCIATION MAIN 2075684142 PO BOX 170 UNITY ME 04988 SARAH ALEXANDER EXECUTIVE DIRECTOR 2075684142 2025-11-14 true false ERIK NADEAU CPA P00959193 2078727077 2025-11-14 2024 2025-03-06 01:10:19Z SARAH ALEXANDER PO BOX 170 UNITY ME 04988 8120531 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 66 2255 46092 4183843 3633924 1793711 1915910 150331 377352 387814 234535 6515699 6161721 401660 218440 0 2597831 2713810 0 342578 2544495 2915197 5543986 5847447 971713 314274 13067262 13680173 751941 723307 12315321 12956866 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 932261 911021 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. 1264050 218440 36885 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. 1077803 847813 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 2024, MCS LLC CERTIFIED 537 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 2024 YEAR-END, CERTIFIED 10 OPERATIONS. 1284827 74099 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. 1284827 74099 4558941 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 false false false false false false false false false true 173 0 true 66 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 ELLEN SABINA PRESIDENT 2.00 X X 0 0 0 SIKWANI DANA VICE PRESIDE 2.00 X X 0 0 0 SETH KROECK TREASURER 2.00 X X 0 0 0 ANNA SHAPLEY QUINN SECRETARY 2.00 X X 0 0 0 BEN TETTLEBAUM 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 MARTHA LEGGAT BOARD MEMBER 2.00 X 0 0 0 ABE NOYES BOARD MEMBER 2.00 X 0 0 0 JESSIE SPECTOR BOARD MEMBER 2.00 X 0 0 0 IVONNE VAZQUEZ BOARD MEMBER 2.00 X 0 0 0 ANNIE WATSON BOARD MEMBER 2.00 X 0 0 0 KESSI WATTERS KIMBALL BOARD MEMBER 2.00 X 0 0 0 BRADLEY RUSSELL BOARD MEMBER 2.00 X 0 0 0 SARAH ALEXANDER EXECUTIVE DI 40.00 X 126495 0 7853 126495 7853 1 false false false 200000 294947 975318 2163659 13988 3633924 AGRICULTURAL FAIR 541900 911021 911021 CERTIFICATION SERVICES 900099 847813 847813 EDUCATIONAL PROGRAMS 541900 57694 57694 NEWSLETTER 541800 46307 215 46092 AGRICULTURAL SERVICES 611710 36885 36885 16190 16190 1915910 200610 200610 1691164 1514422 176742 176742 176742 678923 444388 234535 234535 6161721 1869818 46092 611887 160857 160857 57583 57583 134347 53739 40304 40304 2175729 1713421 276723 185585 14585 11627 1976 982 225287 183902 30958 10427 163862 124008 23301 16553 20000 20000 57563 57563 324590 243125 78036 3429 165529 165529 153063 62373 86403 4287 49356 15855 33081 420 86919 78850 3781 4288 14555 14555 23305 18392 3545 1368 155310 121915 24100 9295 PROGRAM EXPENSES 558896 526623 30455 1818 BUILDINGS AND GROUNDS 542469 425726 84249 32494 PUBLIC POLICY EXPENSE 233256 233256 EQUIPMENT RENTALS 171674 171674 358712 175931 151453 31328 5847447 4558941 945928 342578 1152078 532724 1135118 1656357 24467 7800 446812 726561 109974 48495 5805630 2862880 2951588 2942750 7051801 7563781 195424 201705 13067262 13680173 490115 500589 178303 162048 83523 60670 751941 723307 X 7511698 8170189 4803623 4786677 12315321 12956866 13067262 13680173 X 314274 327271 X false true X true false X 3330231 3541530 4764887 4183843 3633924 19454415 3330231 3541530 4764887 4183843 3633924 19454415 3402850 16051565 91294 130848 117077 155575 200610 695404 160960 165384 228528 310604 163440 1028916 21178735 7007469 0.75790 0.72690 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5461 20256 25717 4533224 4558941 377947 94487 300522 388810 363009 377947 1430288 2145432 103733 47576 42622 25717 219648 75131 97203 90752 94487 357573 536360 103733 23788 21311 5461 154293 7340368 1500 613196 284175 7670889 6387244 271065 682059 7340368 7631762 96150 -1340668 6387244 6603523 1093749 762420 827930 7631762 5557073 283733 957582 194865 6603523 0.43910 0.46190 0.09900 false false 934588 934588 2955896 1567408 1388488 1223618 808534 415084 691528 486938 204590 2942750 OTHER NOTE PAYABLE - DONOR 50808 ANNUITY PAYMENT LIABILITY 4854 FISCAL AGENT LIABILITY 4600 LINE OF CREDIT 408 60670 X 6875817 327271 444388 771659 6104158 57563 57563 6161721 6234272 444388 444388 5789884 57563 57563 5847447 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, 2024, 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 444,388 SCHEDULE D, PAGE 4, PART XII, LINE 2D COST OF GOODS SOLD 444,388 false DONALD ALLEN & SON EXCAVATING 57 NORTH POND RD WINSLOW ME 04901 010469153 6805 PFAS INFRASTUCTURE HART FARM 430 COPELAND HILL ROAD HOLDEN ME 04429 851234601 5954 PRODUCE SAFETY MIC MAC FARMS 8 NORTHERN ROAD PRESQUE ISLE ME 04769 010472707 6565 PRODUCE SAFETY NEW BEAT FARM 55 MORSE RD KNOX ME 04986 900351230 31170 PFAS TAX & INFR SUPP NEW ROOTS COOPERATIVE FARM (ME) PO BOX 2142 LEWISTON ME 04240 810902326 8475 PRODUCE SAFETY NORTHERN TILTH PO BOX 361 BELFAST ME 04915 844000037 5541 PFAS RESEARCH OK COMMUNITY FARM 248 POND ROAD LEWISTON ME 04240 923199466 6221 PFAS TAX SUPPORT UMAINE COOPERATIVE EXTENSION-BANGOR 307 MAINE AVE BANGOR ME 04401 016000769 8790 PRODUCE SAFETY UNIVERSITY OF MAINE FOUNDATION 2 ALUMNI PLACE ORONO ME 04469 016011501 33300 PFAS RESEARCH WHATLEY FARM LLC 3 WHATLEY FARM ROAD TOPSHAM ME 04086 454517989 5625 PRODUCE SAFETY DAIRY FARM PROD EDUCATION 4 800 EDUCATIONAL STIPEND 9 4212 HONORARIUM 2 1000 ORGANIC CERT SUBSIDIES 51 2438 PFAS RESEARCH 3 16463 PFAS TAX SUPPORT 2 4009 PFAS INFRASTRUCTURE 1 3563 PRODUCE SAFETY 4 20598 SCHOLAR AWARD 3 4500 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 444,388 COST OF GOODS SOLD -444,388