2025-11-16T18:51:45-06:00 2024-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 18500 VON KARMAN AVE 10TH FLOOR IRVINE CA 92612 990 2024-01-01 463516486 ALMA BACKYARD FARM ALMA 3235376807 453 NORTH ALMA AVENUE LOS ANGELES CA 90063 RICHARD D GARCIA EXECUTIVE DIRECTOR 3235376807 2025-11-14 1 0 BRIAN YACKER P00401346 9492222999 2025-11-14 2024 2025-03-06 01:10:19Z RICHARD D GARCIA 453 NORTH ALMA AVENUE LOS ANGELES CA 90063 1912985 0 X WWW.ALMABACKYARDFARMS.COM X 2013 CA PRODUCES AND DISTRIBUTES HEALTHY FOOD, EDUCATION AND JOB TRAINING FOR AT-RISK GROUPS. 9 9 12 100 0 0 1098115 1634975 16190 18208 248 34698 67280 82191 1181833 1770072 71780 85740 0 0 669246 800294 0 0 308756 277412 567411 1018438 1453445 163395 316627 3876207 4688045 142108 124268 3734099 4563777 AIMS ON PRODUCING AND DISTRIBUTING HEALTHY FOOD, WITH AN EMPHASIS ON SERVING AT-RISK CHILDREN, FORMERLY INCARCERATED MEN AND WOMEN, AND FOOD INSECURE COMMUNITIES. 0 0 446093 82191 ESTABLISHES URBAN FARM PLOTS TO GROW LOCAL AND ORGANIC FOOD FOR LOW-INCOME FAMILIES. FOOD DISTRIBUTION TAKES PLACE VIA THE FARM STAND. 325641 85740 PROVIDES A JOB TRAINING PROGRAM TO PREVIOUSLY INCARCERATED INDIVIDUALS AND AT-RISK YOUTH. THE TRAINING PROGRAM INCLUDES INTRODUCTORY LESSONS IN URBAN AGRICULTURE, LANDSCAPING, PLUMBING AND CARPENTRY. PARTICIPANTS ARE TRAINED TO GROW AND DISTRIBUTE FOOD TO LOW-INCOME FAMILIES. 144822 18208 CONNECTS CHILDREN AND YOUTH AGES 3-18 TO THEIR LAND AND FOOD THROUGH THE YOUTH PROGRAM. CHILDREN LEARN TO MAKE HEALTHIER CHOICES THROUGH HANDS-ON WEEKLY EDUCATION IN GARDENING AND CULINARY ARTS. 916556 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 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 0 0 0 1 7 0 1 12 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 1 1 0 CA X RICHARD D GARCIA 3232082698 453 NORTH ALMA AVENUE LOS ANGELES CA 90063 JOSH KUN BOARD CHAIR 2.00 X X 0 0 0 MELISSA BORDY FINANCE CHAIR 2.00 X X 0 0 0 NORA GILBERT SECRETARY 2.00 X X 0 0 0 CANDACE LEOS BOARD MEMBER 2.00 X 0 0 0 CAROLYN VIVIANO BOARD MEMBER 2.00 X 0 0 0 DIEP TRAN BOARD MEMBER 2.00 X 0 0 0 ILENE RESNICK BOARD MEMBER 2.00 X 0 0 0 MARIANNA VILLA BOARD MEMBER 2.00 X 0 0 0 NICK CUTSUMPAS BOARD MEMBER 2.00 X 0 0 0 RICHARD D GARCIA EXECUTIVE DIRECTOR 40.00 X 128077 0 12658 ERIKA L CUELLAR OPERATIONS DIRECTOR 40.00 X 129411 0 16335 257488 0 28993 2 0 0 0 0 100000 1534975 7184 1634975 YOUTH PROGRAM 900099 18208 18208 18208 34698 34698 225104 142913 82191 82191 1770072 100399 0 34698 85740 85740 286481 143241 71620 71620 453144 376568 7070 69506 2495 2495 58174 41366 5848 10960 77246 77246 131832 31329 689 99814 11389 8099 1145 2145 9073 6452 912 1709 65820 51726 4904 9190 15091 10731 1517 2843 29470 20955 2963 5552 49665 49665 COMMUNITY EVENTS 49865 49865 FARM PROGRAM EXPENSE 40396 40396 MEALS 30039 21360 3020 5659 GROWTH CAMPAIGN MAT. 22993 22993 34532 26233 1534 6765 1453445 916556 228133 308756 1266414 848865 1475458 2185157 100000 500000 15189 18732 1252556 117265 1019146 1135291 3876207 4688045 142108 124268 142108 124268 X 3734099 3857777 706000 3734099 4563777 3876207 4688045 316627 513051 0 X X 0 1 X 1 0 X 1576963 1247748 2036064 1098115 1634975 7593865 42423 112621 129168 193949 243312 721473 1619386 1360369 2165232 1292064 1878287 8315338 976400 329300 161050 21050 17310 1505110 14938 23956 38894 991338 353256 161050 21050 17310 1544004 6771334 333 729 303 248 34698 36311 333 729 303 248 34698 36311 1619719 1361098 2165535 1292312 1912985 8351649 0.81080 0.77820 0.00430 0.00020 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 808000 808000 202000 19587 182413 120261 13201 107060 122295 84477 37818 1135291 X 1912985 0 1912985 -142913 -142913 1770072 1596358 142913 142913 1453445 0 1453445 PART X, LINE 2: THE FARM IS A TAX-EXEMPT CORPORATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 23701D OF THE REVENUE AND TAXATION CODE OF THE STATE OF CALIFORNIA. THE FARM IS SUBJECT TO UNRELATED BUSINESS INCOME TAX FOR INCOME FROM OPERATING ACTIVITIES NOT RELATED TO THEIR EXEMPT PURPOSE. UNRELATED BUSINESS INCOME IS TAXED BASED ON THE APPLICABLE STATUTORY FEDERAL AND STATE INCOME TAX RATES FOR FOR-PROFIT ORGANIZATIONS. THE FARM DOES NOT HAVE ANY REVENUE WHICH IT BELIEVES WOULD SUBJECT IT TO UNRELATED BUSINESS INCOME TAXES. THE FARM RECOGNIZES THE IMPACT OF TAX POSITIONS IN THE FINANCIAL STATEMENTS IF THAT POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED ON AUDIT, BASED ON THE TECHNICAL MERITS OF THE POSITION. TO DATE, THE FARM HAS NOT RECORDED ANY UNCERTAIN TAX POSITIONS. THE FARM RECOGNIZES POTENTIAL ACCRUED INTEREST AND PENALTIES RELATED TO UNCERTAIN TAX POSITIONS IN INCOME TAX EXPENSE. DURING THE YEAR ENDED DECEMBER 31, 2024, THE FARM DID NOT RECOGNIZE ANY POTENTAL INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS. THE FARM'S FEDERAL INCOME TAX RETURNS FOR TAX YEARS 2021 AND SUBSEQUENT REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE FARM'S INCOME TAX RETURNS FOR CALIFORNIA REMAIN SUBJECT TO EXAMINATION BY THE CALIFORNIA FRANCHISE TAX BOARD FOR YEARS 2020 AND SUBSEQUENT. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD -142,913. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 142,913. 1 APPRENTICE SUPPORT 35 85740 PART I, LINE 2: ALMA BACKYARD FARMS HAS ESTABLISHED A PARTICIPANT SUPPORT FUND TO PROVIDE LIMITED FINANCIAL ASSISTANCE TO INDIVIDUALS ENROLLED IN ITS JOB TRAINING PROGRAM FOR FORMERLY INCARCERATED PARTICIPANTS. THE PURPOSE IS TO SUPPORT TRAINEES' PARTICIPATION IN EDUCATIONAL AND REHABILITATIVE ACTIVITIES BY HELPING OFFSET PERSONAL EXPENSES SUCH AS TRANSPORTATION, MEALS, AND OTHER ESSENTIALS. FUNDS ARE DISTRIBUTED BIWEEKLY (OR AS NEEDED) BASED ON PARTICIPANT ENGAGEMENT, NEED, AND FUNDING AVAILABILITY. EACH PARTICIPANT SIGNS A PARTICIPANT SUPPORT FUND AGREEMENT ACKNOWLEDGING THAT THE SUPPORT IS NOT WAGES AND IS SUBJECT TO ALMA'S DISCRETION. PAYMENTS ARE TRACKED INTERNALLY FOR ACCOUNTABILITY BUT CODED AS CHARITABLE PROGRAM EXPENSES, NOT PAYROLL. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT OF THE FORM 990 WILL BE REVIEWED BY THE BOARD. THE FINAL COPY OF THE FORM 990 WILL BE FORWARDED TO ALL MEMBERS OF THE BOARD BEFORE IT IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C PERIODIC REVIEWS ARE CONDUCTED TO ENSURE COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS, WHO ARE INDEPENDENT, REVIEW THE EXECUTIVE DIRECTOR'S AND OTHER OFFICERS SALARY ANNUALLY AND DETERMINES THE SALARY BASED ON COMPARABLE DATA AND BUDGET CONSTRAINTS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATIONS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST. PART 990, PART XII, LINE 12C: THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR.