Iefile GRAPHIC print - DO NOT PROCESS As Filed Data - DLN: 93493135089728I Form990 ?El Department of the Treasun foundations) Internal Rex enue Sen lce Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private Do not enter SOClal security numbers on this form as it may be made public Information about Form 990 and Its Instructions is at IRS govgform990 A For the 2017 calendar year, or tax year beginning 01-01-2017 and ending 12-31-2017 OMB No 1545-0047 2017 Open to Public Inspection Name of organization 'f appl'cab'e AMERICAN MUSHROOM COOPERATIVE El Address change Name change El Initial return busmess as El Final return/terminated 23-3067037 Employer identification number Number and street (or 0 box if mail is not delivered to street address) FIVE STATION AVE 205 El Amended return El Application pendingl Room/swte Telephone number (610) 296-4211 City or town, state or provmce, country, and ZIP or foreign postal code BERWYN, PA 19312 Gross receipts 1,351,178 Name and address of prinCIpal officer JOHN CROOKS I Tax-exem pt status 501(c)(5)4(insertno) l:l 527 Website: NONE subordinates? H(b) Are all subordinates included? H(a) Is this a group return for l:lYes .No l:lYes l:lNo If attach a list (see instructions) Group exemption number Form of organization Corporation l:l Trust l:l l:l Other? Year of formation 2001 State Of legal domICIle PA Summary 1 Briefly describe the organization?s mi55ion or most Significant actiwties PROMOTE ECONOMIC PROSPERITY IN THE MUSHROOM INDUSTRY Number of voting members of the governing body (Part VI, line 1a) 2 3 4 Number of independent voting members of the governing body (Part VI, line 1b) 5 Total number of indiViduals employed in calendar year 2017 (Part V, line 2a) 6 Total number of volunteers (estimate if necessary) 5i Governance 7a Net unrelated busmess taxable income from Form 990-T, line 34 Total unrelated busmess revenue from Part column (C), line 12 Check this box l:l if the organization discontinued its operations or disposed of more than 25% Of its net assets Prior Year Current Year 0- 8 Contributions and grants (Part line 1h) 0 9 Program serVIce revenue (Part line 29) 86,728 1,159,050 10 Investment income (Part column (A), lines Other revenue (Part column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 130,000 192,114 12 Total revenue?add lines 8 through 11 (must equal Part column (A), line 12) 215,742 1,351,178 13 Grants and Similar amounts paid (Part IX, column (A), lines 1?3) 0 14 Benefits paid to or for members (Part IX, column (A), line 4) 0 33 15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5?10) 111,423 111,774 16a Profe55ional fundraismg fees (Part IX, column (A), line He) 0 g. Total fundraismg expenses (Part IX, column (D), line 25) PO '1 17 Other expenses (Part IX, column (A), lines 11a?11d, 11f?24e) 272,376 1,268,916 18 Total expenses Add lines 13?17 (must equal Part IX, column (A), line 25) 383,799 1,380,690 19 Revenue less expenses Subtract line 18 from line 12 -167,057 -29,512 3 3 Beginning of Current Year End of Year 13% 20 Total assets (Part X, line 16) . 339,007 348,888 :2 21 Total liabilities (Part X, line 26) . 117,904 157,297 22 Net assets or fund balances Subtract line 21 from line 20 221,103 191,591 Signature Block Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it IS true, correct, and complete Declaration of preparer (other than officer) is based on all information Of which preparer has any knowledge 2018-05-08 Signature of officer Date Sign Here EDWARD LEO TREASURER Type or print name and title Print/Type preparer's name Preparer's Signature Date l:l PTIN JOSEPH A GIORDANO CPA JOSEPH A GIORDANO CPA 2018?05?15 If P00578904 Pald self?employed Preparer Firm's name WHISMAN GIORDANO ASSOCIATES LLC Firm's EIN 20-3934956 Firm's address 111 CONTINENTAL DR STE 210 Phone no 302 266-0202 Use Only NEWARK, DE 197134330 May the IRS discuss this return With the preparer shown above? (see instructions) l:lYes l:l No For Paperwork Reduction Act Notice, see the separate instructions. Cat NO 11282Y Form 990 (2017) Form 990 (2017) Page 2 Statement of Program Service Accomplishments 1 Check if Schedule 0 contains a response or note to any line In this Part . . . . . . . . . . . . . . l:l Briefly describe the organization's mi55ion PROMOTE ECONOMIC PROSPERITY IN THE MUSHROOM INDUSTRY 2 Did the organization undertake any Significant program serVIces during the year which were not listed on thepriorForm9900r990-EZ7 . . . . . . . . . . . . . . . . . . . . . l:lYes .No If "Yes," describe these new serVIces on Schedule 0 3 Did the organization cease conducting, or make Significant changes in how it conducts, any program l:lYes-No If "Yes," describe these changes on Schedule 4 Describe the organization's program serVIce accomplishments for each of its three largest program serVIces, as measured by expenses Section 501(c)(3) and 501(c)(4) organizations are reqUIred to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program serVIce reported 4a (Code (Expenses 1,380,690 including grants of (Revenue 1,159,050 See Additional Data 4b (Code (Expenses including grants of (Revenue 4c (Code (Expenses including grants of (Revenue 4d Other program serVIces (Describe in Schedule 0 (Expenses including grants of (Revenue 4e Total program service expenses? 1,380,690 Form 990 (2017) Form 990 (2017Schedule A Page 3 Checklist of Required Schedules Yes No IS the organization described In section 501(c)(3) or 4947(a)(1) (other than a private Foundation)? If "Yes,? complete No Is the organization required to complete Schedule 5, Schedule of Contributors (see instructions)? 2 No Did the organization engage in direct or indirect political campaign actIVIties on behalf of or in oppOSItion to candidates No for public office? If ?Yes," complete Schedule C, Part I 3 Section 501(c)(3) organizations. Did the organization engage in lobbying actiwties, or have a section 501(h) election in effect during the tax year? If ?Yes, complete Schedule C, Part II . 4 IS the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or Similar amounts as defined in Revenue Procedure 98-19? If ?Yes, complete Schedule C, Part 24 . 5 es Did the organization maintain any donor adVIsed funds or any Similar funds or accounts for which donors have the right to prowde adVIce on the distribution or investment of amounts in such funds or accounts? If ?Yes, complete Schedule D, Part I 39' 6 0 Did the organization receive or hold a conservation easement, including easements to preserve open space, the enVIronment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part II . 7 0 Did the organization maintain collections of works of art, historical treasures, or other Similar assets? If ?Yes, complete Schedule D, Part 3 0 Did the organization report an amount in Part X, line 21 for escrow or custodial account liability, serve as a custodian for amounts not listed in Part X, or prowde credit counseling, debt management, credit repair, or debt negotiation serVIces?If "Yes, complete Schedule D, Part IV 9 0 Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, 10 No permanent endowments, or quaSI-endowments? If ?Yes," complete Schedule D, Part If the organization's answer to any of the followmg questions iS "Yes," then complete Schedule D, Parts VI, VII, IX, or as applicable Did the organization report an amount for land, bUIldingS, and eqUIpment in Part X, line 10? If "Yes, complete Schedule D, Part VI W- 118 es Did the organization report an amount for investments?other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes, complete Schedule D, Part VII 11b 0 Did the organization report an amount for investments?program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If ?Yes," complete Schedule D, Part 9.4 11C 0 Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If "Yes complete Schedule D, Part Did the organization report an amount for other liabilities in Part X, line 25? If "Yes,' complete Schedule D, PartX 11e No Did the organization's separate or consolidated finanCIal statements for the tax year include a footnote that addresses 11f Yes the organization's liability for uncertain tax pOSItions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part 39' Did the organization obtain separate, independent audited finanCIal statements for the tax year? If ?Yes, complete Schedule D, Parts 12a Yes Was the organization included in consolidated, independent audited finanCIal statements for the tax year? 12b No If "Yes, and if the organization answered "No? to line 12a, then completing Schedule D, Parts XI and XII is optional IS the organization a school described in section If ?Yes," complete Schedule 13 0 Did the organization maintain an office, employees, or agents outSIde of the United States? 14a No Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, busmess, investment, and program serVIce actIVItieS outSIde the United States, or aggregate foreign investments valued at $100,000 or more? If ?Yes," complete Schedule F, Parts I and IV . 14b N0 Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other a55istance to or for any foreign organization? If "Yes, complete Schedule F, Parts II and IV . 15 N0 Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other a55istance to or for foreign indiViduals? If "Yes, complete Schedule F, Parts and IV . 16 N0 Did the organization report a total of more than $15,000 of expenses for profeSSional fundraiSing serVIces on Part IX, 17 No column (A), lines 6 and 11e? If ?Yes," complete Schedule G, PartI (see instructions) Did the organization report more than $15,000 total of fundraismg event gross income and contributions on Part lines 1c and 8a? If "Yes," complete Schedule G, Part II . 18 No Did the organization report more than $15,000 of gross income from gaming actIVIties on Part line 9a? If "Yes," complete Schedule G, Part . . . 19 N0 Form 990 (2017) Form 990 (2017) Page 4 Checklist of Required Schedules (continued) Yes No 203 Did the organization operate one or more hospital faCIlities? If ?Yes," complete Schedule . 20a No If "Yes" to line 20a, did the organization attach a copy of its audited finanCIal statements to this return? 20b 21 Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic 21 No government on Part IX, column (A), line 1? If "Yes,? complete Schedule I, Parts Did the organization report more than $5,000 of grants or other a55istance to or for domestic indiViduals on Part IX, 22 column (A), line 2? If "Yes, complete Schedule I, Parts I and . N0 23 Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5 about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees? If ?Yes," 23 N0 complete Schedule . 24a Did the organization have a tax- -exempt bond issue With an outstanding prinCIpal amount of more than $100, 000 as of the last day of the year, that was issued after December 31, 2002? If "Yes, answer lines 24b through 24d and complete Schedule If go to line 25a . 24a No Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception? . 24b Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds? 24c Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year? 24d 25a Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit transaction With a disqualified person during the year? If "Yes," complete Schedule L, Part I . 25a Is the organization aware that it engaged in an excess benefit transaction With a disqualified person in a prior year, and that the transaction has not been reported on any of the organization?s prior Forms 990 or 25b If "Yes, complete Schedule L, Part Did the organization report any amount on Part X, line 5, 6, or 22 for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons? 26 No If ?Yes, complete Schedule L, Part II 27 Did the organization prowde a grant or other a55istance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member 27 No of any of these persons? If "Yes, complete Schedule L, Part . 28 Was the organization a party to a business transaction With one of the fo 0Wing parties (see Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions) a A current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part IV 28a No A family member of a current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner? If "Yes, complete Schedule L, Part IV . 28: N0 29 Did the organization receive more than $25,000 in non-cash contributions? If "Yes,? complete Schedule . 29 No 30 Did the organization receive contributions of art, historical treasures, or other Similar assets, or qualified conservation contributions? If ?Yes, complete Schedule 30 N0 31 Did the organization liqUIdate, terminate, or dissolve and cease operations? If ?Yes," complete Schedule N, PartI . No 31 32 Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If ?Yes, complete Schedule N, Part II 32 N0 33 Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301 7701-2 and 301 7701-3? If ?Yes, complete Schedule R, PartI . . . . . 33 N0 34 Was the organization related to any tax- -exempt or taxable entity? If "Yes,? complete Schedule R, Part II, or IV, and PartV,linel 34 N0 353 Did the organization have a controlled entity Within the meaning of section 512(b)(13)? 35a N0 If ?Yes' to line 35a, did the organization receive any payment from or engage in any transaction With a controlled entity Within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2 35b 36 Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes, complete Schedule R, Part V, line 2 36 37 Did the organization conduct more than 5% of its actIVIties through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes, complete Schedule R, Part VI 37 N0 38 Did the organization complete Schedule 0 and prowde explanations in Schedule 0 for Part VI, lines 11b and 19? Note. All Form 990 filers are reqUIred to complete Schedule 0 38 Yes Form 990 (2017) Form 990 (2017) Page 5 Statements Regarding Other IRS Filings and Tax Compliance Check If Schedule 0 contains a response or note to any line In this Part . Enter the number reported In Box 3 of Form 1096 Enter -0- If not applicable . . 1a Enter the number of Forms W-ZG Included In line 1a Enter -0- If not applicable 1b Did the organizatIon comply With backup Withholding rules for reportable payments to vendors and reportable gaming (gambling) WinnIngs to prIze Winners? 1c Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, ?led for the calendar year ending WIth or WIthIn the year covered by 2a 1 If at least one IS reported on line 2a, dId the organization We all reqUIred federal employment tax returns? 2b Yes Note.If the sum of lines 1a and 2a Is greater than 250, you may be reqUIred to e-fIle (see instructions) Did the organization have unrelated busmess gross income of $1,000 or more during the year? 3a No If ?Yes," has It ?led a Form 990-T for thIs year7If "No? to line 3b, prowcle an explanation In Schedule 0 3b At any time during the calendar year, did the organization have an Interest In, or a Signature or other authorIty over, a finanCIal account In a foreign country (such as a bank account, securities account, or other ?nancial account)? 4a No If "Yes," enter the name of the foreign country See Instructions for ?ling reqUIrements for Form 114, Report of Foreign Bank and FinanCIal Accounts (FBAR) Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? 5a No Did any taxable party notIfy the organization that It was or Is a party to a prohibited tax shelter transaction? 5b No If "Yes," to lIne 5a or 5b, did the organIzation ?le Form 8886-T7 5c Does the organizatIon have annual gross reCEIpts that are normally greater than $100,000, and did the organization 6a No what any contributions that were not tax deducthle as charItable contributions? If "Yes," dId the organIzatIon Include WIth every so ICItatIon an express statement that such contrIbutIons or were not tax deducthle7 . . . . . . . . . . . . . 6b Organizations that may receive deductible contributions under section 170(c). Did the organizatIon receive a payment In excess of $75 made partly as a contribution and partly for goods and serVIces 7a No prowded to the payor? If "Yes," dId the organIzatIon notIfy the donor of the value of the goods or serVIces prowded" 7b Did the organizatlon sell, exchange, or otherWIse dIspose of tangible personal property for which It was reqUIred to ?le Form82827 7c No If "Yes," Indicate the number of Forms 8282 ?led during the year . . . . I 7d I Did the organizatlon receive any funds, directly or Indirectly, to pay premiums on a personal bene?t contract? 7e No Did the organizatIon, during the year, pay premiums, dIrectly or IndIrectly, on a personal benefit contract? 7f No If the organization received a contrIbutIon of qualified Intellectual property, did the organization ?le Form 8899 as reqUIredthe organization received a contrIbutIon of cars, boats, airplanes, or other vehIcles, dId the organizatIon file a Form 1098-C7 7h No Sponsoring organizations maintaining donor advised funds. Did a donor adVIsed fund maIntained by the sponsorIng organIzatIon have excess busmess holdIngs at any tIme durIng the year? 8 Did the sponsorIng organIzatIon make any taxable dIstrIbutIons under section 49667 9a Did the sponsorIng organIzatIon make a dIstrIbutIon to a donor, donor adVIsor, or related person? 9b Section 501(c)(7) organizations. Enter InItiatIon fees and capItal contrIbutIons Included on Part line 12 . . . 10a Gross receipts, Included on Form 990, Part line 12, for public use of club 10b Section 501(c)(12) organizations. Enter Gross Income from members or shareholders . . . . . . . . . 11a Gross Income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them . . . . . . . . . . 11b Section 4947(a)(1) non-exempt charitable trusts. Is the organizatIon filing Form 990 In lIeu of Form 10417 12a If "Yes," enter the amount of tax-exempt Interest received or accrued durIng the year 12b Section 501(c)(29) qualified nonprofit health insurance issuers. Is the organization lIcensed to Issue qualified health plans In more than one state?Note. See the InstructIons for addItional InformatIon the organIzatIon must report on Schedule 0 13a Enter the amount of reserves the organization IS reqUIred to maintaIn by the states In which the organIzatIon Is licensed to Issue quaIIfied health plans . . . . 13b Enter the amount of reserves on hand . . . . . . . . . . . . 13c Did the organizatIon receive any payments for Indoor tannIng serVIces durIng the tax year? 14a No If "Yes," has It ?led a Form 720 to report these payments7If ?No,"prov1cle an explanation In Schedule 0 . 14b Form 990 (2017) Form 990 (2017) Governance, Management, and DisclosureFor each "Yes" response to lines 2 through 7b below, and for a "No" response to lines Page 6 8a, 8b, or 10b below, describe the Circumstances, processes, or changes in Schedule 0 See instructions Check if Schedule 0 contains a response or note to any line In this Part VI Section A. Governing Body and Management Yes No 1a Enter the number of voting members of the governing body at the end of the tax year 1a 3 If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or Similar committee, explain in Schedule 0 Enter the number of voting members included in line 1a, above, who are independent 1b 3 2 Did any officer, director, trustee, or key employee have a family relationship or a busmess relationship With any other officer, director, trustee, or key employee? . . 2 No 3 Did the organization delegate control over management duties customarily performed by or under the direct superVI5ion 3 No of officers, directors or trustees, or key employees to a management company or other person? 4 Did the organization make any significant changes to its governing documents smce the prior Form 990 was filedDid the organization become aware during the year of a Significant diver5ion of the organization's assets? No Did the organization have members or stockholders? No 7a Did the organization have members, stockholders, or other persons who had the power to elect or appomt one or more members of the governing bodyAre any governance deCI5ions of the organization reserved to (or subject to approval by) members, stockholders, or 7b No persons other than the governing bodyDid the organization contemporaneously document the meetings held or written actions undertaken during the year by the followmg The governing body? 8a Yes Each committee With authority to act on behalf of the governing body? 8b Yes 9 Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization?s mailing address? If ?Yes, provrde the names and addresses in Schedule 0 9 No Section B. Policies (This Section requests information about policres not reqwred by the Internal Revenue Code.) Yes No 10a Did the organization have local chapters, branches, or affiliates? 10a No If "Yes," did the organization have written polices and procedures governing the actIVIties of such chapters, affiliates, and branches to ensure their operations are con5istent With the organization's exempt purposes? 10b 11a Has the organization prowded a complete copy of this Form 990 to all members of its governing body before filing the form? . . . . . 11a Yes Describe in Schedule 0 the process, if any, used by the organization to reVIew this Form 990 12a Did the organization have a written conflict of interest policy? If go to line 13 12a Yes Were officers, directors, or trustees, and key employees reqUIred to disclose annually interests that could give rise to conflicts12b Yes Did the organization regularly and conSistently monitor and enforce compliance With the policy? If ?Yes," describe in ScheduleOhow this was done . . . . . . . . . . . . . . . . 12: Yes 13 Did the organization have a written Whistleblower policy? 13 Yes 14 Did the organization have a written document retention and destruction policy? 14 Yes 15 Did the process for determining compensation of the followmg persons include a reVIeW and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and deCI5ion7 The organization?s CEO, Executive Director, or top management offICIal 15a Yes Other officers or key employees of the organization 15b Yes If "Yes" to line 15a or 15b, describe the process in Schedule 0 (see instructions) 16a Did the organization invest in, contribute assets to, or partICIpate in a pint venture or Similar arrangement With a taxable entity during the year"Yes," did the organization follow a written policy or procedure reqUIring the organization to evaluate its partICIpation in mint venture arrangements under applicable federal tax law, and take steps to safeguard the organization?s exempt status With respect to such arrangements? . 16b Section C. Disclosure 17 18 19 20 List the States With which a copy of this Form 990 is reqUIred to be filed? Section 6104 reqUIres an organization to make its Form 1023 (or 1024 if applicable), 990, and 990-T (501(c)(3)s only) available for public inspection Indicate how you made these available Check all that apply l:l Own webSIte Another's webSIte Upon request l:l Other (explain in Schedule O) Describe in Schedule 0 Whether (and if so, how) the organization made its governing documents, conflict of interest policy, and finanCIal statements available to the public during the tax year State the name, address, and telephone number of the person who possesses the organization's books and records PDEVON OFFICE CENTER FIVE STATION AVE SUITE 205 BERWYN, PA 19312 (610) 296-4211 Form 990 (2017) Form 990 (2017) Page 7 Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors Check If Schedule 0 contains a response or note to any line In this Part VII . . . . . . . . . l:l Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees 1a Complete this table for all persons reqUIred to be listed Report compensation for the calendar year ending With or Within the organization?s tax year 0 List all of the organization's current officers, directors, trustees (whether indiViduals or organizations), regardless of amount Of compensation Enter -0- in columns (D), (E), and (F) if no compensation was paid 0 List all of the organization?s current key employees, If any See instructions for definition of "key employee 0 List the organization's five current highest compensated employees (other than an officer, director, trustee or key employee) who recewed reportable compensation (Box 5 of Form W-2 and/or Box 7 Of Form 1099-MISC) of more than $100,000 from the organization and any related organizations 0 List all of the organization?s former officers, key employees, or highest compensated employees who received more than $100,000 Of reportable compensation from the organization and any related organizations 0 List all of the organization's former directors or trustees that received, in the capaCIty as a former director or trustee Of the organization, more than $10,000 Of reportable compensation From the organization and any related organizations List persons in the followmg order IndIVIdual trustees or directors, institutional trustees, Officers, key employees, highest compensated employees, and former such persons l:l Check this box if neither the organization nor any related organization compensated any current Officer, director, or trustee (A) (B) (C) (D) (E) (F) Name and Title Average POSition (do not check more Reportable Reportable Estimated hours per than one box, unless person compensation compensation amount Of other week (list is both an Officer and a from the from related compensation any hours director/trustee) organization organizations from the for related - I ,t I (W- 2/1099- (W- 2/1099- organization and i_J i I :n organizations ,1 3 3 MISC) MISC) related below dotted a f? E7 3 organizations line.13.1. (1) EDWARD LEO 1 00 0 0 TREASURER (2) STEVEN PHILLIPS 1 00 0 0 DIRECTOR (3) ROBERT FERRANTO 1 00 0 0 DIRECTOR (4) JOHN CROOKS 40 00 80,000 0 22,299 CEO Form 990 (2017) Form 990 (2017) Page 8 Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued) (A) (B) (C) (D) (E) (F) Name and Title Average P05ition (do not check more Reportable Reportable Estimated hours per than one box, unless person compensation compensation amount of other week (list is both an officer and a from the from related compensation any hours director/trustee) organization (W- organizations (W- from the for related - A pt. ,0 I organization and i_J 3 I :11 organizations it: 3 3 ,0 related below dotted 23 rt 1; 3 organizations lineTotal from continuation sheets to Part VII, Section A . . . . dTotal (add lines 80,000 22,299 2 Total number of indiViduals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization Yes No 3 Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If ?Yes," complete Schedule .7 for such indiwduaiFor any indiVidual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If ?Yes, complete Schedule for such No 5 Did any person listed on line 1a receive or accrue compensation from any unrelated organization or indiVidual for serVIces rendered to the organization'PIir ?Yes," complete Schedule for such person . . . . . . . . 5 No Section B. Independent Contractors 1 Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization Report compensation for the calendar year ending With or Within the organization?s tax year A) (B) Name and business address Description of serVIces (C) Compensation 2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization Form 990 (2017) Form 990 (2017) Statement of Revenue Check if Schedule 0 contains a response or note to any line In this Part Page 9 El (A) (B) (C) (D) Total revenue Related or Unrelated Revenue exempt bu5iness excluded from Function revenue tax under sections revenue 512-514 1a Federated campaigns I la I g; Membership dues I 1b I Fundraismg events . I 1c I Related organizations I 1d I to (D Government grants (contributions) I la I m? ?5 All other contributions, gifts, grants, and Similar amounts not included if v: a; above 5 Noncash contributions included in lines 1a-1f 8 Tota .Add lines 1a-Busmess Code 3 2a SPECIAL ASSESSMENTS 1,155,350 1,155,350 C135 3,700 3,700 :5 5, All other program serVIce revenue 0 1,159,050 5 9T0tal.Add lines 2a?2f . . . . 3 Investment income (including diVidends, interest, and other Similar amounts) 14 14 4 Income from investment of tax-exempt bond proceeds 5 Royalties Real (ii) Personal 6a Gross rents Less rental expenses Rental income or (loss) Net rental income or (loss) Securities (ii) Other Gross amount from sales of assets other than inventory Less cost or other ba5is and sales expenses Gain or (loss) Net gain or (loss) . 8a Gross income from fundraismg events a) (not including of 3 contributions reported on line 1c) See Part IV, line 18 . . . . a bLess direct expenses . . . a Net income or (loss) from fundraismg events . 5 9a Gross income from gaming actIVIties 0 See Part IV, line 19 a bLess direct expenses . . . Net income or (loss) from gaming actIVIties . 10aGross sales of inventory, less returns and allowances a Less cost of goods sold . . Net income or (loss) from sales of inventory Miscellaneous Revenue Busmess Code 113MISCELLANEOUS INCOME 120000 120.000 BAD DEBT RECOVERY 71114 72:114 (2 dAll other revenue eTotal. Add lines 11a?11d 192,114 12 Total revenue. See Instructions 1,351,178 1,351,164 14 Form 990 (2017) Form 990 (2017) Page 10 Statement of Functional Expenses Section 501(c)(3) and 501(c)(4) organizations must complete all columns All other organizations must complete column (A) Check if Schedule 0 contains a response or note to an line in this Part not include amounts reported on lines 6b, (A) (B) (D) Program serVIce Management and 7b, 8b, 9b, and 10b of Part Total expenses expenses general expenses Fundraismgexpenses 1 Grants and other a55istance to domestic organizations and domestic governments See Part IV, line 21 2 Grants and other a55istance to domestic indiViduals See Part IV, line 22 3 Grants and other a55istance to foreign organizations, foreign governments, and foreign indIVIduals See Part IV, line 15 and 16 4 Benefits paid to or for members 5 Compensation of current officers, directors, trustees, and 83,077 83,077 key employees 6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) . . 7 Other salaries and wages Pen5ion plan accruals and contributions (include section 401 14,560 14,550 and 403(b) employer contributions) 90theremployee benefits . . . . . . . 7,739 7,739 10 Payrolltaxes . . . . . . . . . . . 6,398 6,398 11 Fees for serVIces (non-employees) aManagement bLegal . . . . . . . . . 1,231,335 1,231,335 Accounting Lobbying Professwnal fundraismg serVIces See Part IV, line 17 Investment management fees 9 Other (If line 119 amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) 12 Advertismg and promotion 13 Office expenses . . . . . . . 3,795 3,795 14 Information technology 15 Royalties 16 Occupancy 328 328 18 Payments of travel or entertainment expenses for any federal, state, or local public offICIals 19 Conferences, conventions, and meetings . . . . 2,076 2,075 20 Interest 21 Payments to affiliates 22 DepreCIation, depletion, and amortization . . 474 474 23 Insurance . . . 7,236 7,236 24 Other expenses Itemize expenses not covered above (List miscellaneous expenses in line 24a If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule 0 a PROFESSIONAL FEES 9,700 9,700 ADMINISTRATION 8,730 8,730 REIMBURSABLE EXPENSES 3,636 3,636 TELEPHONE 1,551 1,551 All other expenses 55 55 25 Total functional expenses. Add lines 1 through 24e 1,380,690 1,380,690 0 0 26 Joint costs. Complete this line only if the organization reported in column (B) costs from a combined educational campaign and fundraising SOIICItation Check here l:l if followmg SOP 98-2 (ASC 958-720) Form 990 (2017) Form 990 (2017) Balance Sheet Page 11 Check If Schedule 0 contaIns a response or note to any lIne In thIs Part IX El (A) (B) BegInnIng of year End of year 1 Cash?non-Interest-bearlng 229:053 1 3151157 2 Savmgs and temporary cash Investments 2 3 Pledges and grants recerable, net 3 4 Accounts recerable, net 104,838 4 28,318 5 Loans and other recerables from current and former of?cers, directors, trustees, key employees, and hIghest compensated employees Complete Part 5 IIofScheduleL . . . . . . . . . . . 6 Loans and other recerables from other persons (as de?ned under sectIon 4958(f)(1)), persons descrIbed In sectIon 4958(c)(3)(B), and contrIbutIng employers and sponsorIng organIzatIons of sectIon 501(c)(9) 6 voluntary employees' benefICIary organIzatIons (see InstructIons) Complete an Part II of Schedule . 7 Notes and loans recerable, net 7 a InventorIes for sale or use PrepaId expenses and deferred charges 4200 9 4.200 10a Land, bUIldIngs, and eqUIpment cost or other has Complete Part VI of Schedule 103 9939 Less accumulated depreCIatIon 10b 8.785 915 10c 1.203 11 traded securItIes 11 12 Investments?other securItIes See Part IV, lIne 11 12 13 Investments?program-related See Part IV, lIne 11 13 14 IntangIble assets 14 15 Other assets See Part IV, lIne 11 15 16 Total assets.Add lInes 1 through 15 (must equal lIne 34) 339,007 16 348.888 17 Accounts payable and accrued expenses 117.904 17 157.297 18 Grants payable 18 19 Deferred revenue 19 20 Tax-exempt bond IabI ItIes 20 v. 21 Escrow or custodIal account IabI Ity Complete Part IV of Schedule 21 '9 22 Loans and other payables to current and former offIcers, dIrectors, trustees, key employees, hIghest compensated employees, and 1" cc persons Complete Part II of Schedule 22 ?1 23 Secured mortgages and notes payable to unrelated thIrd partIes 23 24 Unsecured notes and loans payable to unrelated thIrd partIes 24 25 Other IabI ItIes (IncludIng federal Income tax, payables to related thIrd partIes, 25 and other IabI ItIes not Included on lInes 17-24) Complete Part of Schedule 26 Total Iiabilities.Add lInes 17 through 25 117,904 26 157,297 3 Organizations that follow SFAS 117 (ASC 958), check here and 2 complete lines 27 through 29, and lines 33 and 34. 27 UnrestrIcted net assets 221,103 27 191,591 28 Temporarlly net assets 28 29 Permanently net assets 29 ,2 Organizations that do not follow SFAS 117 (ASC 958), 5 check here l:l and complete lines 30 through 34. 30 CapItal stock or trust prInCIpal, or current funds . 30 a; 31 PaId-In or capItal surplus, or land, or eqUIpment fund 31 32 RetaIned earnIngs, endowment, accumulated Income, or other funds 32 33 Total net assets or fund balances 221,103 33 191,591 2 34 Total IabI ItIes and net assets/fund balances 339,007 34 348.888 Form 990 (2017) Form 990 (2017) Reconcilliation of Net Assets Page 12 Check If Schedule 0 contaIns a response or note to any lIne In thIs Part XI El omummthI-n 10 Total revenue (must equal Part column (A), lIne 12) 1 1,351,178 Total expenses (must equal Part IX, column (A), lIne 25) 2 1,380,690 Revenue less expenses Subtract Me 2 from lIne 1 3 -29,512 Net assets or fund balances at begInnIng of year (must equal Part X, lIne 33, column 4 221,103 Net unrealized gaIns (losses) on Investments 5 Donated serVIces and use of faCIlItIes 6 Investment expenses 7 PrIor perIod adjustments 8 Other changes In net assets or fund balances (explaIn In Schedule 0) 9 Net assets or fund balances at end of year CombIne lInes 3 through 9 (must equal Part X, lIne 33, column 10 191,591 Financial Statements and Reporting Check If Schedule 0 contaIns a response or note to any lIne In thIs Part XII 2a 3a AccountIng method used to prepare the Form 990 l:l Cash Accrual l:l Other If the organIzatIon changed Its method of accountmg from a prIor year or checked "Other," explaIn In Schedule 0 Were the organIzatIon?s fInanCIal statements comleed or reVIewed by an Independent accountant? If ?Yes,? check a box below to IndIcate whether the fInanCIal statements for the year were complied or reVIewed on a separate ba5Is, consolIdated ba5Is, or both l:l Separate ba5Is l:l ConsolIdated ba5Is l:l Both consolldated and separate ba5Is Were the organIzatIon?s fInanCIal statements audIted by an Independent accountant? If ?Yes,? check a box below to IndIcate whether the fInanCIal statements for the year were audIted on a separate ba5Is, consolldated ba5Is, or both Separate ba5Is l:l ConsolIdated ba5Is l:l Both consolldated and separate ba5Is If "Yes," to lIne 2a or 2b, does the organIzatIon have a commIttee that assumes for overSIght of the audIt, reVIew, or compIIatIon of Its fInanCIal statements and selectIon of an Independent accountant? If the organIzatIon changed eIther Its overSIght process or selectIon process durIng the tax year, explaIn In Schedule 0 As a result of a federal award, was the organIzatIon reqUIred to undergo an audIt or audIts as set forth In the SIngle AudIt Act and OMB CIrcular If "Yes," dId the organIzatIon undergo the reqUIred audIt or audIts? If the organIzatIon dId not undergo the reqUIred audIt or audIts, explaIn why In Schedule 0 and descrIbe any steps taken to undergo such audIts Yes Form 990 (2017) Additional Data Software ID: Software Version: EIN: 23-3067037 Name: AMERICAN MUSHROOM COOPERATIVE Form 990 (2017) Form 990, Part Line 4a: THE BETTERMENT OF THE CONDITIONS OF THOSE ENGAGED IN THE PURSUIT OF MUSHROOM FARMING, THE IMPROVEMENT OF THE GRADE OF MUSHROOMS, AND THE DEVELOPMENT OF A HIGHER DEGREE OF EFFICIENCY Iefile GRAPHIC print - DO NOT PROCESS As Filed Data - DLN: 93493135089728I SCHEDULE Political Campaign and Lobbying Activities Egrm 990 or 990? For Organizations Exempt From Income Tax Under section 501(c) and section 527 2 0 1 7 Open to Public PComplete if the organization is described below. PAttach to Form 990 or Form 990-EZ. PInformation about Schedule (Form 990 or 990-EZ) and its instructions is at If the organization answered "Yes" on Form 990, Part IV, Line 3, or Form 990-EZ, Part V, line 46 (Political Campaign Activities), then a Section 501(c)(3) organizations Complete Parts l-A and Do not complete Part I-C 0 Section 501(0) (other than section 501(c)(3)) organizations Complete Paits l-A and below Do not complete Part I-B 0 Section 527 organizations Complete Part I-A only If the organization answered "Yes" on Form 990, Part IV, Line 4, or Form 990-EZ, Part VI, line 47 (Lobbying Activities), then a Section 501(c)(3) organizations that have filed Form 5768 (election under section 501(h)) Complete Part ll-A Do not complete Part 0 Section 501(c)(3) organizations that have NOT filed Form 5768 (election under section 501(h)) Complete Part Do not complete Part ll-A If the organization answered "Yes" on Form 990, Part IV, Line 5 (Proxy Tax) (see separate instructions) or Form 990-EZ, Part V, line 35c (Proxy Tax) (see separate instructions), then a Section 501(c)(4), (5), or (6) organizations Complete Part Name of the organization AMERICAN MUSHROOM COOPERATIVE Department ofthe Treasun Inspection Internal Re\ enue Sen ice Employer identification number 23-3067037 Complete if the organization is exempt under section 501(c) or is a section 527 organization. 1 Prowde a description of the organization's direct and indirect political campaign actIVIties in Part IV (see instructions for definition of ?political campaign actIVIties?) 2 Political campaign actIVIty expenditures (see instructions) 3 Volunteer hours for political campaign actiwties (see instructions) Part I-B Complete if the organization is exempt under section 501(c)(3). 1 Enter the amount of any tax incurred by the organization under section 4955 2 Enter the amount of any tax incurred by organization managers under section 4955 3 If the organization incurred a section 4955 tax, did it file Form 4720 for this year? Yes No 4a Was a correction made? Yes No If "Yes," describe in Part IV Complete if the organization is exempt under section 501(c), except section 501(c)(3). 1 Enter the amount directly expended by the filing organization for section 527 exempt Function actiwties Enter the amount of the filing organization's funds contributed to other organizations for section 527 exempt function actIVIties Total exempt function expenditures Add lines 1 and 2 Enter here and on Form 1120-POL, line 17b 4 Did the filing organization file Form 1120-POL for this year? El Yes El No 5 Enter the names, addresses and employer identification number (EIN) of all section 527 political organizations to which the filing organization made payments For each organization listed, enter the amount paid from the filing organization?s funds Also enter the amount of political contributions recewed that were and directly delivered to a separate political organization, such as a separate segregated fund or a political action committee (PAC) If additional space is needed, prowde information in Part IV Name Address EIN Amount paid from filing organization?s funds If none, enter -0- Amount of political contributions recewed and and directly delivered to a separate political organization If none, enter -0- 6 For Paperwork Reduction Act Notice, see the instructions for Form 990 or 990-EZ. No 500845 Schedule (Form 990 or 990-EZ) 2017 Schedule (Form 990 or 990-EZ) 2017 Complete if the organization is exempt under section 501(c)(3) and filed Form 5768 (election under section 501(h)). Page 2 A Check l:l IF the organizatIon belongs to an affiliated group (and list In Part IV each affiliated group member's name, address, EIN, Check l:l If the fIlIng organizatIon checked box A and "lImIted control" prOVISIons apply expenses, and share of excess lobbying expenditures) Limits on Lobbying Expenditures (The term "expenditures" means amounts paid or incurred.) Filing organIzation's totals Affiliated group totals 1a Total lobbying expenditures to Influence publIc opInIon (grass roots lobbying) Total lobbying expenditures to Influence a legislative body (dIrect lobbyIng) Total lobbyIng expenditures (add lines 1a and 1b) Other exempt purpose expendItures Total exempt purpose expendItures (add lines 1c and 1d) Lobbying nontaxable amount Enter the amount from the Followmg table In both columns If the amount on line 1e, column or is: The lobbying nontaxable amount is: Not over $500,000 20% of the amount on Ine 1e Over $500,000 but not over $1,000,000 $100,000 plus 15% of the excess over $500,000 Over $1,000,000 but not over $1,500,000 $175,000 plus 10% of the excess over $1,000,000 Over $1,500,000 but not over $17,000,000 $225,000 plus 5% of the excess over $1,500,000 Over $17,000,000 $1,000,000 9 Grassroots nontaxable amount (enter 25% of line if) Subtract lIne lg from line 1a If zero or less, enter -0- i Subtract lIne 1f from line 1c If zero or less, enter -0- 1 If there Is an amount other than zero on eIther line lb or lIne 1i, did the organization ?le Form 4720 reporting l:l l:l section 4911 tax for this year? Yes NO 4-Year Averaging Period Under section 501(h) (Some organizations that made a section 501(h) election do not have to complete all of the five columns below. See the separate instructions for lines 2a through 2f.) Lobbying Expenditures During 4-Year Averaging Period Calendar year (or ?scal year beginning In) 2014 2015 2016 2017 Total 2a LobbyIng nontaxable amount LobbyIng ceiling amount (150% of Me 2a, column(e)) Total lobbying expendItures Grassroots nontaxable amount Grassroots ceiling amount (150% of Me 2d, column Grassroots lobbyIng expenditures Schedule (Form 990 or 990-EZ) 2017 Schedule (Form 990 or 990-EZ) 2017 Part II-B Complete if the organization is exempt under section 501(c)(3) and has NOT filed Page 3 Form 5768 (election under section 501(h)). For each "Yes" response on lines 1a through 11 below, prowde In Part IV a detailed description of the lobbying actIVIty Yes Amount 1 2a During the year, dId the fIlIng organization attempt to Influence foreign, national, state or local legislation, Including any attempt to influence publIc opInion on a legislative matter or referendum, through the use of Volunteers? PaId staff or management (Include compensation In expenses reported on lines 1c through MedIa advertisements? MaIlIngs to members, legislators, or the public? Publications, or published or broadcast statements? Grants to other organizations for lobbying purposes? Direct contact WIth legislators, theIr staffs, government offICIals, or a legislative body? Rallies, demonstrations, semInars, conventions, speeches, lectures, or any Similar means? Other actIVItIes? Total Add lInes 1c through 1i Did the actIVItIes In line 1 cause the organizatIon to be not descrIbed In sectIon 501(c)(3)? If "Yes," enter the amount of any tax incurred under sectIon 4912 If "Yes," enter the amount of any tax incurred by organizatIon managers under sectIon 4912 If the filing organization Incurred a section 4912 tax, dId it file Form 4720 for thIs year? Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6). 1 2 3 Were substantIally all (90% or more) dues received nondeductible by members? Did the organizatIon make only In-house lobbyIng expenditures of $2,000 or less? Did the organizatIon agree to carry over lobbying and polItical expendItures from the prIor yearPart Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6) and if either BOTH Part lines 1 and 2, are answered "No" OR (D) Part line 3, is answered ?Yes." 5 Dues, assessments and SImilar amounts from members SectIon 162(e) nondeducthle lobbyIng and politIcal expenditures (do not include amounts of political expenses for which the section 527(f) tax was paid). Current year Carryover from last year Total Aggregate amount reported In section 6033(e)(1)(A) notIces of nondeducthle sectIon 162(e) dues If notices were sent and the amount on We 2c exceeds the amount on line 3, what portIon of the excess does the organizatIon agree to carryover to the reasonable estimate of nondeductible lobbying and political expendIture next year? Taxable amount of lobbyIng and polItical expendItures (see Instructions) 1 3,700 2a 2b 2c Supplemental Information the descriptions reqUIred for Part l-A, lIne 1, Part l-B, lIne 4, Part l-C, line 5, Part II-A (affiliated group lIst), Part II-A, lInes 1 and 2 (see instructIons), and Part line 1 Also, complete thIs part for any additIonal InformatIon Return Reference Explanation Schedule (Form 990 or 99OEZ) 2017 Iefile GRAPHIC print - DO NOT PROCESS As Filed Data - SCHEDULE (Form 990) Department of the Trensiin Supplemental Financial Statements OMB No 1545-0047 Complete if the organization answered "Yes," on Form 990, 2 0 1 7 Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b. Attach to Form 990. Open to Public Iniemnl Rewmm semce Information about Schedule (Form 990) and its instructions is at Inspection Name of the organization AMERICAN MUSHROOM COOPERATIVE Employer identification number 23-3067037 Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6. Total number at end of year Aggregate value at end of year Aggregate value of contributions to (during year) Aggregate value of grants from (during year) Donor adVised funds (b)Funds and other accounts organization?s property, subject to the organization?s excluswe legal control? Did the organization inform all donors and donor adVisors in writing that the assets held in donor adVised funds are the l:l Yes l:l No 6 Did the organization inform all grantees, donors, and donor adVIsorS in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor adVIsor, or for any other purpose conferring impermISSIble private benefit? l:l Yes l:l No Conservation Easements. Complete if the organization answered "Yes" on Form 990, Part IV, line 7. 1 Purpose(s) of conservation easements held by the organization (check all that apply) l:l Preservation of land for public use (e recreation or education) l:l Preservation of an historically important land area l:l Protection of natural habitat l:l Preservation of a certified historic structure l:l Preservation of open space 2 Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year Held at the End of the Year a Total number of conservation easements 2a Total acreage restricted by conservation easements 2b Number of conservation easements on a certified historic structure included in 2c Number of conservation easements included in achIred after 8/17/06, and not on a historic 2d structure listed in the National Register 3 Number of conservation easements modified, transferred, released, or terminated by the organization during the tax year Number of states where property subject to conservation easement is located 5 Does the organization have a written policy regarding the periodic monitoring, inspection, handling of Violations, and enforcement of the conservation easements it holds? l:l Yes l:l No 6 Staff and volunteer hours devoted to monitoring, inspecting, handling of Violations, and enforcmg conservation easements during the year 7 Amount of expenses incurred in monitoring, inspecting, handling of Violations, and enforCIng conservation easements during the year 8 Does each conservation easement reported on line 2(d) above satisfy the reqUIrements of section and section l:l Yes l:l No 9 In Part describe how the organization reports conservation easements in its revenue and expense statement, and balance sheet, and include, if applicable, the text of the footnote to the organization?s finanCIal statements that describes the organization's accounting for conservation easements Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets. Complete if the organization answered "Yes" on Form 990, Part IV, line 8. 1a If the organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet works of art, historical treasures, or other Similar assets held for public exhibition, education, or research in furtherance of public serVice, pr0Vide, in Part the text of the footnote to its finanCIal statements that describes these items If the organization elected, as permitted under SFAS 116 (ASC 958), to report in its revenue statement and balance sheet works of art, historical treasures, or other Similar assets held for public exhibition, education, or research in furtherance of public serVIce, prowde the followmg amounts relating to these items Revenue included on Form 990, Part line 1 (ii)Assets included in Form 990, Part 2 If the organization received or held works of art, historical treasures, or other Similar assets for finanCIal gain, prOVide the followmg amounts reqUIred to be reported under SFAS 116 (ASC 958) relating to these items a Revenue included on Form 990, Part line 1 Assets included in Form 990, Part For Paperwork Reduction Act Notice, see the Instructions for Form 990. Cat No 52283D Schedule (Form 990) 2017 Schedule (Form 990) 2017 Page 2 Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued) 3 Usmg the organIzatIon's achISItion, accessmn, and other records, check any of the followmg that are a SignIfIcant use of Its collection Items (check all that apply) a l:l Public exhibitIon l:l Loan or exchange programs l:l Scholarly research Other l:l Preservation for future generations 4 a description of the organIzatiori's collections and explain how they further the organization?s exempt purpose In Part 5 During the year, dId the organization so ICIt or receive donations of art, historical treasures or other assets to be sold to raise funds rather than to be maintaIned as part of the organization?s collection? El Yes El No Escrow and Custodial Arrangements. Complete If the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21. 1a Is the organization an agent, trustee, custodian or other Intermediary for contributions or other assets riot Included on Form 990, Part El Yes El No If "Yes," explaIn the arrangement In Part and complete the followmg table Amount Beginning balance 1C AddItIons durIng the year 1d Distributions durIng the year 18 EndIng balance 1f 2a Did the organizatIon Include an amount on Form 990, Part X, line 21, for escrow or custodIal account lIability7 El Yes No If "Yes," explaIn the arrangement In Part Check here If the explanatIon has been prOVIded In Part . . . . . . . . l:l Endowment Funds. Complete If the organIzatIon answered "Yes" on Form 990, Part IV, Ine 10. (a)Current year (b)PrIor year (c)Two years back (d)Three years back (e)Four years back 1a BegInnIng of year balance ContrIbutIons Net Investment earnings, gains, and losses Grants or scholarships Other expendItures for faCIlitIes and programs AdmInistrative expenses 9 End of year balance 2 the estImated percentage of the current year end balance (line lg, column held as Board deSIgnated or quaSI-endowment Permanent endowment TemporarIIy restrIcted endowment The percentages on lInes 2a, 2b, and 2c should equal 100% 3a Are there endowment funds not In the possesSIon of the organizatIon that are held and admInIstered for the organization by Yes No unrelated organizations . . . . . . . . . . . . . . . . . 3a(i) (ii) related organizations . . . . . . . . . . . . . . . . . 3a(ii) If "Yes" on are the related organIzations Isted as reqUIred on Schedule . . . . . . . . . 3b 4 Describe In Part the Intended uses of the organIzation's endowment funds Land, Buildings, and Equipment. Complete If the or anIzatIon answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10. Description of property Cost or other Cost or other (other) Accumulated depreCIatIon Book value (Investment) 1a Land BUIldIngs Leasehold Improvements EqUIpment . . . . 9,989 8,786 1,203 Other . . . Total. Add lines 1a through 1e (Column (cl) must equal Form 990, Part X, column (B), line 10(c)) . . 1,203 Schedule (Form 990) 2017 Schedule (Form 990) 2017 Page 3 Investments?Other Securities. Complete if the organization answered ?Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12. Description of security or category Method of valuation (Including name of security) Book Cost or end-of-year market value value (1) FinanCIal derivatives (2) Closely-held eqUIty interests (3)Other (A) (B) (C) (D) (E) (F) (G) (H) Total. (Column must equal FONT) 990, Part X, col (B) line 12 Investments?Program Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13. Description of investment Book value Method of valuation Cost or end-of-year market value (1) (2) (3) (4) (5) (6) (7) (3) (9) Total. (Column must equal Falm 990, Part X, col (B) line 13) Other Assets. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d See Form 990, Part X, line 15 Description Book value (1) (2) (3) (4) (5) (6) (7) (8) (9) Total. (Column must equal Form 990, Part X, col (B) line 15Other Liabilities. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25. 1. Description of liability Book value (1) Federal income taxes Total. (Column must equal FONT) 990, Part X, col (B) line 25) I 2. Liability for uncertain tax p05itions In Part prowde the text of the footnote to the organization's finanCIal statements that reports the organization's liability for uncertain tax p05itions under FIN 48 (ASC 740) Check here if the text of the footnote has been prowded in Part Schedule (Form 990) 2017 Schedule (Form 990) 2017 Page 4 Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Complete If the organIzatIon answered 'Yes' on Form 990, Part IV, Ine 12a. 1 Total revenue, gaIns, and other support per audIted fInanCIal statements . . . . . . . 1 1,351,178 2 Amounts Included on Ine 1 but not on Form 990, Part Ine 12 a Net unrealized gaIns (losses) on Investments . . . . 2a Donated serVIces and use of faCIlItIes . . . . . . . . . 2b RecoverIes of prIor year grants . . . . . . . . . . . 2c Other (DescrIbe In Part . . . . . . . . . . . . 2d Add Ines 2a through Subtract Ine 2e from Ine 1,351,178 Amounts Included on Form 990, Part Ine 12, but not on Ine 1 a Investment expenses not Included on Form 990, Part Ine 7b . 4a Other (DescrIbe In Part . . . . . . . . . . . 4b Add Ines Total revenue Add Ines 3 and 4c. (ThIs must equal Form 990, PartI, Ine 12 . . . . 5 1,351,178 Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete If the organIzatIon answered 'Yes' on Form 990, Part IV, Ine 12a. Total expenses and losses per audIted FInanCIal statements . . . . . . . . . . . 1 1,380,690 2 Amounts Included on Ine 1 but not on Form 990, Part IX, Ine 25 a Donated serVIces and use PrIor year adjustments . . . . . . . . . . . . 2b Other losses . . . . . . . . . . . . . . . . 2c Other (DescrIbe In Part . . . . . . . . . . . . 2d Add Ines 2a through Subtract Ine 2e from Ine 1,380,690 Amounts Included on Form 990, Part IX, Ine 25, but not on Ine 1: a Investment expenses not Included on Form 990, Part Ine 7b . . 4a Other (DescrIbe In Part . . . . . . . . . . . . 4b Add Ines Total expenses Add Ines 3 and 4c. (ThIs must equal Form 990, Part I, Ine 1,380,690 Supplemental Information the descrIptIons reqUIred for Part II, Ines 3, 5, and 9, Part Ines 1a and 4, Part IV, Ines 1b and 2b, Part V, Ine 4, Part X, Ine 2, Part XI, Ines 2d and 4b, and Part XII, Ines 2d and 4b Also complete thIs part to prowde any addItIonal InformatIon Return Reference ExplanatIon See AddItIonal Data Table Schedule (Form 990) 2017 Schedule (Form 990) 2017 Page 5 Supplemental Information (continued) Return Reference Explanation Schedule (Form 990) 2017 Additional Data Supplemental Information Software ID: Software Version: EIN: 23-3067037 Name: AMERICAN MUSHROOM COOPERATIVE Return Reference Explanatlon SCHEDULE D, PAGE 3, PART AMERICAN MUSHROOM COOPERATIVE IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER THE PROV ISIONS OF SECTION OF THE INTERNAL REVENUE CODE, THEREFORE, NO PROVISION FOR INCO ME TAXES HAS BEEN MADE IN THE FINANCIAL STATEMENTS ALTHOUGH THE ENTITY IS NOT SUBJECT TO FEDERAL AND STATE INCOME TAXES, THE ENTITY WAS REQUIRED TO ADOPT ASC 740, FOR INCOME TAXES, WHICH APPLIES TO ALL ENTITIES INCLUDING THOSE THAT ARE TAX EXEMPT UNDER 501( C) (5) ASC 740 CLARIFIES THE ACCOUNTING AND REPORTING FOR INCOME TAXES WHERE INTERPRETATI UNCERTAIN ASC 740 PRESCRIBES A COMPREHENSIVE MODEL FOR THE FINAN CIAL STATEMENTS RECOGNITION, MEASUREMENT, PRESENTATION AND DISCLOSURE OF INCOME TAX UNCERT AINTIES WITH RESPECT TO POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN INCOME TAX RETURNS MAN AGEMENT HAS REVIEWED ITS CURRENT AND PAST FEDERAL INCOME TAX POSITIONS AND HAS DETERMINED, BASED ON CLEAR AND UNAMBIGUOUS TAX LAW AND REGULATIONS, THAT THE TAX POSITIONS TAKEN ARE CERTAIN AND THAT THERE IS NO LIKELIHOOD THAT A MATERIAL TAX ASSESSMENT WOULD BE MADE IF TH RESPECTIVE GOVERNMENT AGENCY EXAMINED TAX RETURNS SUBJECT TO AUDIT ACCORDINGLY, NO PROV ISION FOR THE EFFECTS OF UNCERTAIN TAX POSITIONS HAS BEEN RECORDED THE DECEMBER 31, 2014, 2015 AND 2016 TAX YEARS ARE OPEN AND SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVI CE HOWEVER, THE ENTITY IS NOT CURRENTLY UNDER AUDIT NOR HAS THE ENTITY BEEN CONTACTED BY THIS JURISDICTION ANY INTEREST AND PENALTIES INCURRED AS A RESULT OF AN INCOME TAX EXAMIN ATION WOULD BE RECORDED AS INCOME TAX EXPENSE THERE ARE NO INTEREST AND PENALTIES AS OF ECEMBER 31, 2017 AND 2016 Iefile GRAPHIC print - DO NOT PROCESS As Filed Data - SCHEDULE 0 (Form 990 or 990- El) Department of the Trensun I Supplemental Information to Form 990 or 990-EZ Complete to provide information for responses to specific questions on 2 0 1 7 Form 990 or 990-EZ or to provide any additional information. Attach to Form 990 or 990-EZ. Information about Schedule 0 (Form 990 or 990-EZ) and its instructions is at Open ?30 PUbliC Inspection OMB No 1545-0047 r'r'fe? 6r tHe'orglanIzatIon AMERICAN MUSHROOM COOPERATIVE 990 Schedule 0, Supplemental Information Employer identification number 23-3067037 Return Reference Explanatlon FORM 990, PAGE 6, PART VI, LINE 118 REVIEWED BEFORE FILED 990 Schedule 0, Supplemental Information Return Reference Explanation FORM 990, PAGE 6. PART VI, LINE 120 PRIOR TO THE ANNUAL MEETING THE BOARD REVIEWS THE CONFLICT OF INTEREST POLICY 990 Schedule 0, Supplemental Information Return Reference Explanation FORM 990, PAGE 6, PART VI, LINE 15A COMPENSATION IS DETERMINED BY THE BOARD OF DIRECTORS AND IS COMPARABLE TO OTHER CHIEF EXECUTIVES OF SIMILAR CO-OPERATIVES 990 Schedule 0, Supplemental Information Return Reference Explanation FORM 990, PAGE 6. PART VI, LINE COMPENSATION IS REVIEWED AND DETERMINED BY THE BOARD OF DIRECTORS 990 Schedule 0, Supplemental Information Return Explanation Reference FORM 990, AVAILABLE UPON REQUEST PAGE 6, PART VI, LINE 19