2026-02-23T13:43:48-06:00 2025-06-30 931675473 RED ROCK ACCOUNTING SOLUTIONS 189 BLARNEY BLVD BUTTE MT 59701 990 2024-07-01 843389625 FARM TO SCHOOL OF PARK COUNTY FARM 4062198586 PO BOX 395 LIVINGSTON MT 59047 KENT COCHRAN TREASURER 4062198586 2026-02-23 1 1 X LINSAY CARLSON P01528923 4062019120 2026-02-23 X 2024 2025-03-06 01:10:19Z X X KENT COCHRAN PO BOX 395 LIVINGSTON MT 59047 555896 0 X HTTPS://F2SPC.ORG/ X 2019 MT GUIDING SCHOOLS AND COMMUNITIES IN BUILDING A PROSPEROUS LOCAL FOOD CULTURE THAT PLACES HEALTHY FOOD ON THE PLATES AND IN THE MINDS OF ALL PARK COUNTY CHILDREN AND THEIR FAMILIES. 8 8 11 110 0 0 535970 533448 16070 14036 5593 8412 532 0 558165 555896 0 0 0 0 311048 330719 0 0 15934 128818 174783 439866 505502 118299 50394 384649 431477 1120 370 383529 431107 GUIDING SCHOOLS AND COMMUNITIES IN BUILDING A PROSPEROUS LOCAL FOOD CULTURE THAT PLACES HEALTHY FOOD ON THE PLATES AND IN THE MINDS OF ALL PARK COUNTY CHILDREN AND THEIR FAMILIES. 0 0 455257 14036 FSPC PROGRAM SERVICES ARE DESIGNED TO ADDRESS THE INTERCONNECTED CHALLENGES OF FOOD EDUCATION, ACCESS, AFFORDABILITY, AND THE NEED TO PROMOTE HEALTHY DIETARY HABITS FOR CHILDREN, WITHIN THE CONTEXT OF PARK COUNTY'S SIGNIFICANT ECONOMIC CONSTRAINTS. DURING FY25, SOME EXAMPLES OF ACHIEVEMENTS IN MEETING SCHOOL AND COMMUNITY EDUCATION, AGRICULTURE, AND WELLNESS GOALS INCLUDE: PARTNERING WITH AND PROVIDING GRANTS TO SCHOOLS TO DELIVER SCHOOL MEALS INCORPORATING MONTANA-GROWN FOOD; TEACHING STUDENTS HOW TO GARDEN AND COOK FROM SCRATCH; CULTIVATING SCHOOL AND COMMUNITY FARMS AND GARDENS; GROWING PRODUCE FOR THE COMMUNITY THROUGH WORK-BASED AND INTERNSHIP PROGRAMS; AND COLLABORATING WITH THE COMMUNITY TO PROVIDE SUMMER MEALS TO CHILDREN IN NEED. 455257 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 3 0 1 11 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 1 0 0 X THE ORGANIZATION 4062198586 PO BOX 395 LIVINGSTON MT 59047 KELLY NILES CHAIR 1.00 X X 0 0 0 RICH BERTHY VICE CHAIR 1.00 X X 0 0 0 KENT COCHRAN TREASURER 1.00 X X 0 0 0 PAULA COLEMAN SECRETARY 1.00 X X 0 0 0 ANNE PENN COX DIRECTOR 0.50 X 0 0 0 HAYES GOOSEY DIRECTOR 0.50 X 0 0 0 DRUSKA KINKE DIRECTOR 0.50 X 0 0 0 KRISTINE FITZGERALD DIRECTOR 0.50 X 0 0 0 HANNIBAL ANDERSON FORMER DIRECTOR 0.50 X 0 0 0 THERESA COLEMAN FORMER DIRECTOR 0.50 X 0 0 0 DAYLE HAYES FORMER DIRECTOR 0.50 X 0 0 0 RACHAEL JONES EXECUTIVE DIRECTOR 40.00 X 88783 0 7441 88783 0 7441 0 0 0 0 0 5000 192000 336448 21613 533448 CONTRACT INCOME 900099 8910 8910 SALE OF PRODUCE AND GO 900099 4086 4086 COMMUNITY GARDEN FEES 900099 1040 1040 14036 8412 8412 555896 14036 0 8412 94450 75050 9700 9700 183990 183438 276 276 7237 6627 305 305 20106 18608 749 749 24936 23038 949 949 2500 2500 3243 3243 4353 947 3406 4451 2000 2451 4962 3090 1872 7256 1405 5851 3486 3486 7543 2225 5318 12590 12590 14332 12686 1097 549 FARM/GARDEN SUPPLIES & 82212 82212 EVENT & OUTREACH EXPENS 10706 10706 VISTA SUPPORT 10500 10500 ED/FOODSERVICE SUPPLIES 6649 6649 505502 455257 34311 15934 85708 231886 248679 161919 79357 41685 50262 37672 384649 431477 1120 370 1120 370 X 383529 431107 383529 431107 384649 431477 50394 -2816 0 X 0 0 0 X 309248 347072 482636 535970 533448 2208374 26405 26405 309248 347072 482636 535970 559853 2234779 54992 2179787 671 5593 8412 14676 769 769 2250224 39014 0.96870 0.97680 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 29238 7334 21904 50119 34351 15768 37672 FORM 990, PART VI, SECTION B, LINE 11B THE BOARD TREASURER AND EXECUTIVE DIRECTOR PERFORM THE INITIAL REVIEW OF THE FORM 990. THEN, THE BOARD WILL REVIEW THE FORM 990. THE FORM 990 IS SUBMITTED TO THE IRS AFTER ALL QUESTIONS HAVE BEEN ANSWERED AND ANY NECESSARY CHANGES TO THE FORM 990 HAVE BEEN MADE. FORM 990, PART VI, SECTION B, LINE 12C EACH DIRECTOR AND PRINCIPAL OFFICER OF THE BOARD ANNUALLY AGREES TO AND SIGNS A STATEMENT WHICH AFFIRMS THAT THEY HAVE RECEIVED THE CONFLICT OF INTEREST POLICY AND HAVE READ AND UNDERSTAND THIS POLICY. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD TREASURER AND FINANCE COMMITTEE REVIEW WAGES PAID TO LOCAL EXECUTIVE DIRECTORS OF SIMILAR SIZE NONPROFIT ORGANIZATIONS TO DETERMINE A REASONABLE WAGE FOR THE ORGANIZATION'S EXECUTIVE DIRECTOR. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON APPROVAL BY THE BOARD. A COPY OF THE FORM 990 IS AVAILABLE FOR PUBLIC INSPECTION ON A THIRD-PARTY WEBSITE. FORM 990 ITEM B AMENDED RETURN AMENDED RETURN CHANGES TO FORM 990 FILED BY PREVIOUS ACCOUNTANT: 1) ITEM C CHANGE ADDRESS BACK TO PO BOX ON 2023 RETURN AND ATTACH FORM 8822-B; 2) ITEM L UPDATE YEAR OF FORMATION TO 2019; 3) PART I INCLUDE VOLUNTEERS ON LINE 6, ADD PRIOR YEAR AMOUNTS TO LINES 8-19 AS APPLICABLE AND CHANGE LINES 20-22 TO MATCH 2023 FILED RETURN; 4) PART II UPDATE SIGNATURE BLOCK FOR NEW PAID PREPARER; 5) PART III LINE 4A REPORT CORRECT PROGRAM SERVICE EXPENSES AND REVENUE AFTER REMOVING NONCASH SERVICE AND USE OF FACILITIES AND REMOVE INCORRECT GRANT EXPENSES, UPDATE PROGRAM SERVICE DESCRIPTION TO INCLUDE MORE DETAIL ON PROGRAM SERVICES PROVIDED; 6) PART IV UPDATE TO INCLUDE CORRECT SCHEDULES REMOVING LINES 11E AND 29; 7) PART V UPDATE LINE 1A TO ADD 3 1099S FILED, MARK 1C YES, AND REMOVE RESPONSES TO QUESTIONS NOT APPLICABLE TO THE ORGANIZATION LINE 7G-9B; 8) PART VI SECTION A LINE 8B UPDATE FOR COMMITTEE MINUTES AND REMOVE SCHEDULE O EXPLANATION FOR LINE 8A, SECTION B LINES 13-14 MARK NO, SECTION C REMOVE LINE 18 OTHER EXPLANATION AND UPDATE LINE 20 TO THE ORGANIZATION REMOVING PREVIOUS ACCOUNTANT; 9) PART VII INCLUDE ALL DIRECTORS DURING THE YEAR, REMOVE DIRECTOR AND ADD OFFICER CLASSIFICATION FOR EXECUTIVE DIRECTOR, AND UPDATE REPORTABLE COMPENSATION TO 2024 W-2 REPORTED AMOUNTS; 10) PART VIII UPDATE CONTRIBUTION REVENUE SOURCES FOR FEDERATED CAMPAIGN AMOUNT, RECLASSIFIED GOVERNMENT GRANTS, REMOVE NONCASH SERVICE CONTRIBUTIONS AND USE OF FACILITIES, INCLUDE PREVIOUS PROGRAM SERVICE REVENUE CATEGORIES WITH APPROPRIATE ACTIVITY CODES AND MOVE INVESTMENT INCOME ON LINE 3 TO EXCLUDED; 11) PART VIII MOVE INCOME AND EXPENSES REPORTED ON LINE 8A AND 8B TO THE APPROPRIATE LINES AS NOT QUALIFYING AS A FUNDRAISING EVENT; 12) PART IX INCLUDE APPROPRIATE DETAIL ON LINE 24 A-D FOR PROGRAM EXPENSES AND REMOVE SERVICE CONTRIBUTIONS AND USE OF FACILITIES THROUGHOUT PART IX; 13) PART X UPDATE BEGINNING OF YEAR BALANCES TO TIE TO 2023 RETURN AND REMOVE ERRONEOUS AMOUNT REPORTED ON LINE 25; 14) PART X ADJUST END OF YEAR BALANCES TO REFLECT CORRECTED FY25 ACTIVITY; 15) PART XI ADJUST LINES 1-3 FOR CORRECT FY25 ACTIVITY, LINE 4 TO 2023 RETURN BALANCE, ADJUST LINE 8 TO CORRECTED AMOUNT AND REMOVE AMOUNT ON LINE 9; 16) PART XII LINE 1 CHANGE ACCOUNTING METHOD BACK TO ACCRUAL AS FILED ON THE 2023 RETURN AS THE ACCURATE AND CONSISTENT METHOD OF ACCOUNTING, AND REMOVE RESPONSE ON LINE 2A AND 2C AS THE FINANCIAL STATEMENTS WERE NOT COMPILED OR REVIEWED; 17) SCHEDULE A PART II SECTION A: LINE 1 ADJUSTMENT TO REMOVE NONCASH SERVICES AND USE OF FACILITIES, LINE 3 ADD VALUE OF FACILITIES FURNISHED BY A GOVERNMENTAL UNIT, LINE 5 ADJUSTMENT FOR EXCESS CONTRIBUTIONS; 18) SCHEDULE A PART II SECTION B LINE 9 ADDITION OF PREVIOUSLY REPORTED INCOME IN COLUMN (C) 2022 AND LINE 12 ADDITION TO INCLUDE PROGRAM SERVICE ACTIVITY REVENUE FOR PRIOR YEARS AND CURRENT YEAR; 19) SCHEDULE A PART II SECTION C LINE 14 TO THE CORRECT CURRENT YEAR PUBLIC SUPPORT %; 20) SCHEDULE B UPDATE TO INCLUDE A MISSING CONTRIBUTOR AND CORRECT CONTRIBUTION TYPES FOR PREVIOUSLY REPORTED CONTRIBUTIONS TO REMOVE PAYROLL; 21) SCHEDULE D PART VI CORRECT ASSETS PREVIOUSLY REPORTED AS BUILDINGS TO LEASEHOLD IMPROVEMENTS; 22) SCHEDULE D PART X REMOVE AMOUNTS REPORTED AS OTHER LIABILITES AS THEY REPORTED AS ACCRUED EXPENSES ON FORM 990 PART X; 23) SCHEDULE M REMOVAL AS TOTAL NONCASH CONTRIBUTIONS AFTER REMOVAL OF SERVICES AND FACILITIES USE WAS LESS THAN $25,000; AND 24) UPDATE SCHEDULE O FOR ALL APPLICABLE CHANGES NOTED ABOVE.