Nonprofit · EIN 61-1342481
SUSTAINABLE MOUNTAIN AGRICULTURE CENTER INC
Tax-exempt · BEREA, KY 40403
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | -$11,742 | $6,934 | -$18,676 | $94,421 | $0 | $94,421 |
| December 31, 2024 | 990-EZ | $11,532 | $21,734 | -$10,202 | $113,097 | $0 | $113,097 |
| December 31, 2023 | 990-EZ | $63,974 | $75,013 | -$11,039 | $123,299 | $0 | $123,299 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $0
- Investment income
- $3,107
- Net income from sales of inventory
- -$14,849
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $40,000
- Salaries, compensation and benefits (total)
- $0
- Printing, publications and postage
- $6,934
- Program services (functional)
- $66,434
Balance sheet and other
- Total assets, start of year
- $113,097
- Total assets, end of year
- $94,421
- Total liabilities, end of year
- $0
- Net assets, end of year
- $94,421
- Cash, savings and investments
- $94,421
- Gross receipts
- $47,758
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Barbara Toti | Director | 10 | $24,000 |
| Michael J Best | Executive Director | 6 | $16,000 |
| Bill Best | President | 5 | $0 |
| Rosemary Francis | Director | 0.5 | $0 |
| Frank Barnett | Secretary | 0.5 | $0 |
990-EZ for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Barbara Toti | Director | 10 | $22,000 |
| Michael J Best | Executive Director | 6 | $16,000 |
| Bill Best | President | 5 | $0 |
| Rosemary Francis | Director | 0.5 | $0 |
| Frank Barnett | Secretary | 0.5 | $0 |
990-EZ for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Michael J Best | Executive Director | 15 | $24,000 |
| Bill Best | President | 10 | $0 |
| Rosemary Francis | Director | 1 | $0 |
| Frank Barnett | Secretary | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 1033 PILOT KNOB CEMETARY RD, BEREA, KY 40403-8617
- In care of
- % IRMGARD BEST
- Mailing address (990-N for 2020)
- 1033 PILOT KNOB CEMETARY RD, BEREA KY 404038617
- Principal officer (990-N for 2020)
- Michael Best, 650 Enclave Pointe, Cookeville TN 38506
- Signed the 990-EZ
- Michael Best, Executive Director
- Phone
- (859) 582-3618
- Website
- heirlooms.org
Mission
Agricultural Education in sustainable agriculture and service to the agricultural community. To educate young and old alike to the value of genetic diversity and seed saving. To provide open pollinated germplasm to gardeners and farmers. Sales of these seeds goes to pay for the cost of production including paying student's internship wages.
Program accomplishments
- We grew 90 heirloom varieties of seeds and sold packs of them to over 1,600 people. We participated in 5 seed swaps of which one of them we held in Berea ourselves. We had one intern working for us during the summer, a student from Western Kentucky University, teaching her the process of growing and saving seeds. We have over 1000 heirloom varieties in storage, including both tomatoes and cornfield beans.Expenses $66,434
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 61-1342481
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1999
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Food, agriculture and nutrition (K20)
- Assets (IRS master file)
- $94,421
- Income (IRS master file)
- $47,758
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | -$11,742 | $6,934 | $94,421 | IRS |
| 990-EZ | December 2024 | $11,532 | $21,734 | $113,097 | IRS |
| 990-EZ | December 2023 | $63,974 | $75,013 | $123,299 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-N for 2020 Officer: Michael Best | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Michael Best | December 31, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 61-1342481).
Questions about SUSTAINABLE MOUNTAIN AGRICULTURE CENTER INC
- What is the EIN of SUSTAINABLE MOUNTAIN AGRICULTURE CENTER INC?
- The employer identification number (EIN) of SUSTAINABLE MOUNTAIN AGRICULTURE CENTER INC is 61-1342481.
- Is SUSTAINABLE MOUNTAIN AGRICULTURE CENTER INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1999.
- Are donations to SUSTAINABLE MOUNTAIN AGRICULTURE CENTER INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SUSTAINABLE MOUNTAIN AGRICULTURE CENTER INC file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of SUSTAINABLE MOUNTAIN AGRICULTURE CENTER INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SUSTAINABLE MOUNTAIN AGRICULTURE CENTER INC last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of SUSTAINABLE MOUNTAIN AGRICULTURE CENTER INC?
- The 990-N for 2020 names Michael Best.
- Who are the officers and directors of SUSTAINABLE MOUNTAIN AGRICULTURE CENTER INC?
- The 990-EZ for the year ended December 31, 2025 lists 5 people; 2 received compensation from the organization, the highest $24,000 (Barbara Toti, Director).
- How much revenue does SUSTAINABLE MOUNTAIN AGRICULTURE CENTER INC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of -$11,742, expenses of $6,934 and total assets of $94,421 at year end.
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All nonprofits in BEREA · Kentucky · Food, agriculture and nutrition