Agriculture for Community Restoration Economic Justice Susta

Nonprofit profile at a glance

EIN
922191450
IRS 990 coverage
2024–2024
Forms available
Form 990 2024, Form 990-EZ 2023, Form 990-N 2022
Location
St Louis, MO, USA
Phone
3145659266
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Food, Agriculture, and Nutrition N.E.C.

Reported finances

Revenue
$337,037
Expenses
$217,881
Assets
$151,001
Liabilities
$1,552

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • TOSHA PHONIX (EXECUTIVE DIRECTOR)
  • ROBERT WHITE (BOARD PRESIDENT)

Highest reported compensation

  • TOSHA PHONIX (EXECUTIVE DIRECTOR): $62,506 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Agriculture for community restoration, economic justice, and sustainability (a.c.r.e.s.) is working to restore, repair, and regenerate north st. Louis by empowering black farmers and communities with the resources and relationships needed to create an equitable, sustainable food system that is rooted in shared culture.

What it reported doing in 2024

General programming: a.c.r.e.s. Brings together food producers, sellers, and consumers to build an equitable and sustainable food system in north st. Louis, where decades of systemic disinvestment have left residents with limited access to fresh, healthy, affordable food options. Key 2024 accomplishments include: launched the guide to black farming, a quarterly zine that reaches over 500 community members; made improvements to urban farm sites to increase sustainability, grow food for and with community, and expand engagement opportunities; and fostered new support for food sovereignty in st. Louis, influencing local and national funders to make significant investments in food justice initiatives.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 99% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 43
  • Transparency & Controls: 92
  • Accountability: 90
  • Sustainability: 56
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 31.8%; rating input score 32
  • Program expense ratio: 49.2%; rating input score 49
  • Fundraising efficiency: $49.85 raised per $1 spent on fundraising; rating input score 76; 76th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 35.4%; rating input score 85; 85th percentile among comparable filings
  • Total-asset coverage ratio: 0.69; rating input score 31; 31st percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 45; 45th percentile among comparable filings
  • Officer compensation ratio: 28.7%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 90.2% per year; rating input score 100; 99th percentile among comparable filings
  • Asset growth: 131.9% per year; rating input score 100; 99th percentile among comparable filings

Details

  • Where the money goes: 31.8% of revenue deployed · 49.2% of spending went to programs
  • Governance: 3 of 3 board members independent · 6 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $107K in reported program spending
  • Leadership: top reported pay $63K · 4 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Mission deployment rate scored 32/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 49/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 31/100.
  • High — Sustainability: Officer compensation ratio scored 12/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 45/100.