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Nonprofit · EIN 81-2994931

OCONEE CULTIVATION PROJECT LLC

Also known as JESSICA C CERTAIN-CASTRO SOLE MBR

Tax-exempt · WALHALLA, SC 29691

Financials

$8K$24K2023$21K$4K2024$5K$21K2025
Revenue Expenses · by fiscal year end
Financials of OCONEE CULTIVATION PROJECT LLC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-EZ$4,643$20,862-$16,219$2,460–$2,460
December 31, 2024990-EZ$20,790$3,538$17,252$18,679–$18,679
December 31, 2023990-EZ$8,032$23,920-$15,888$1,427–$1,427
Financial details: 990-EZ for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$4,643

Expenses

Compensation of officers, directors and key employees
$0
Occupancy
$216
Printing, publications and postage
$153
Other expenses
$20,493

Balance sheet and other

Total assets, start of year
$18,679
Total assets, end of year
$2,460
Total liabilities, end of year
–
Net assets, end of year
$2,460
Cash, savings and investments
$2,460
Gross receipts
$4,643

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.

NameTitleHours / weekCompensation
Nichole CampExecutive Director20$0
James ToyePresident - Board Member5$0
Thomas LeonardDirector - Board Member5$0
David ThorntonDirector - Board Member5$0
Jeri JohnsonTreasurer - Board Member5$0
990-EZ for the year ended December 31, 2024: 5 people
NameTitleHours / weekCompensation
Nichole CampExecutive Director20$0
James ToyePresident - Board Member5$0
Thomas LeonardDirector - Board Member5$0
David ThorntonDirector - Board Member5$0
Jeri JohnsonTreasurer - Board Member5$0
990-EZ for the year ended December 31, 2023: 5 people
NameTitleHours / weekCompensation
Nichole CampExecutive Director20$0
James ToyePresident - Board Member5$0
Thomas LeonardDirector - Board Member5$0
David ThorntonDirector - Board Member5$0
Jeri JohnsonTreasurer - Board Member5$0

Address and contacts

Address (IRS master file)
453 COFFEE RD, WALHALLA, SC 29691-4608
In care of
% JAMES TOYE
Mailing address (990-N for 2021)
453 COFFEE RD, WALHALLA SC 29691
Principal officer (990-N for 2021)
JESICA CERTAIN, 453 COFFEE RD, WALHALLA SC 29691
Signed the 990-EZ
Jeri Johnson, Jeri Johnson

Mission

EMPOWERING THE PEOPLE IN OCONEE COUNTY WITH EDUCATION IN AGRICULTURE AND CULINARY PRACTICES organizations; optional for INFORMED BY LOCAL FOODWAYS

990-EZ for the year ended December 31, 2025

Program accomplishments

  • Westminster Garden
  • Oconee Community Service through Flood
  • Walhalla Garden

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990-EZ on file
2024December 31, 2024May 15, 2025990-EZ on file
2023December 31, 2023May 15, 2024990-EZ on file

IRS record

EIN
81-2994931
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (170(b)(1)(A)(vi))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
2019
Accounting year ends
December
Files
Form 990-N (e-Postcard)
Assets (IRS master file)
$2,460
Income (IRS master file)
$4,643

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-EZDecember 2025$4,643$20,862$2,460XML
990-EZDecember 2024$20,790$3,538$18,679XML
990-EZDecember 2023$8,032$23,920$1,427XML
990-EZDecember 2022–––IRS
990-N for 2021
Officer: JESICA CERTAIN
December 31, 2021≤ $50,000 receipts––e-Postcard
990-N for 2020
Officer: jessica certain
December 31, 2020≤ $50,000 receipts––e-Postcard
990-N for 2019
Officer: CASEY CERTAIN
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 81-2994931).

Questions about OCONEE CULTIVATION PROJECT LLC

What is the EIN of OCONEE CULTIVATION PROJECT LLC?
The employer identification number (EIN) of OCONEE CULTIVATION PROJECT LLC is 81-2994931.
Is OCONEE CULTIVATION PROJECT LLC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2019.
Are donations to OCONEE CULTIVATION PROJECT LLC tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does OCONEE CULTIVATION PROJECT LLC file?
Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
When is the next return of OCONEE CULTIVATION PROJECT LLC 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 OCONEE CULTIVATION PROJECT LLC 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 OCONEE CULTIVATION PROJECT LLC?
The 990-N for 2021 names JESICA CERTAIN.
Who are the officers and directors of OCONEE CULTIVATION PROJECT LLC?
The 990-EZ for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
How much revenue does OCONEE CULTIVATION PROJECT LLC have?
On its 990-EZ for the year ended December 31, 2025 it reported revenue of $4,643, expenses of $20,862 and total assets of $2,460 at year end.

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