Nonprofit · EIN 88-0865532
SMALL SCALE FARMS
Tax-exempt · PORTLAND, OR 97228
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $1,161 | $9,156 | -$7,995 | $3,944 | $8,200 | -$4,256 |
| December 31, 2024 | 990 | $54,822 | $51,083 | $3,739 | $16,193 | $12,454 | $3,739 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Other revenue
- $1,161
Expenses
- Compensation of officers, directors and key employees
- $0
- Other expenses
- $9,156
- Program services (functional)
- $13,258
Balance sheet and other
- Total assets, start of year
- $16,193
- Total assets, end of year
- $3,944
- Total liabilities, end of year
- $8,200
- Net assets, end of year
- -$4,256
- Cash, savings and investments
- $3,944
- Gross receipts
- $1,161
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 |
|---|---|---|---|
| KEN CRAFFORD | President | 2 | $0 |
| ALFRED E MICHON | Treasurer | 1.5 | $0 |
| RICHARD H MONTGOMERY | Secretary | 12 | $0 |
990 for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RICHARD H MONTGOMERY | Secretary Trustee or director | 12 | $12,000 |
| KEN CRAFFORD | President Trustee or director | 2 | $0 |
| ALFRED E MICHON | Treasurer Trustee or director | 1.5 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 28416, PORTLAND, OR 97228-8416
- Signed the 990-EZ
- RICHARD H MONTGOMERY, Secretary
- Phone
- (503) 866-9525
- Return prepared by
- Karyn Guarascio Accounting & Tax Solutions
Mission
SMALL SCALE FARMS; A US BASED CHARITY, IS PROVIDING AN APP TO THE WORLD'S SMALL SCALE FARMERS THAT GIVES THEM THE TECHNOLOGY THEY NEED TO TURN THEIR PRODUCE INTO DESPERATELY NEEDED INCOME.
Program accomplishments
- WITHOUT CASH RESERVES, SMALL FARMERS CAN'T AFFORD MEDICAL EXPENSES OR EVEN THE MOST BASIC SCHOOL FEES. EVENTUALLY, THEY MUST SELL THEIR VIBRANT BIO-DIVERSE FARMLAND TO THOSE WHO DESTORY IT FOR SHORT-TERM FINANCIAL GAIN.Expenses $13,258 · grants $8,200
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 on file |
| 2023 | December 31, 2023 | May 15, 2024 | Check at the IRS |
IRS record
- EIN
- 88-0865532
- 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
- 2022
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Food, agriculture and nutrition (K02)
- Assets (IRS master file)
- $3,944
- Income (IRS master file)
- $1,161
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $1,161 | $9,156 | $3,944 | IRS |
| 990 | December 2024 | $54,822 | $51,083 | $16,193 | XML |
| 990 | December 2022 | $23,595 | $19,640 | $4,584 | IRS |
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 88-0865532).
Questions about SMALL SCALE FARMS
- What is the EIN of SMALL SCALE FARMS?
- The employer identification number (EIN) of SMALL SCALE FARMS is 88-0865532.
- Is SMALL SCALE FARMS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2022.
- Are donations to SMALL SCALE FARMS tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SMALL SCALE FARMS file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of SMALL SCALE FARMS 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 SMALL SCALE FARMS last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of SMALL SCALE FARMS?
- The 990-EZ for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does SMALL SCALE FARMS have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $1,161, expenses of $9,156 and total assets of $3,944 at year end.
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All nonprofits in PORTLAND · Oregon · Food, agriculture and nutrition