Alma Backyard Farm

Nonprofit profile at a glance

EIN
463516486
IRS 990 coverage
2016–2024
Forms available
Form 990 2024, Form 990-EZ 2015
Location
Los Angeles, CA, USA
Phone
3235376807
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Food, Agriculture, and Nutrition N.E.C.

Official website

Reported finances

Revenue
$1,770,072
Expenses
$1,453,445
Assets
$4,688,045
Liabilities
$124,268

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

Leadership & pay

11 people listed

Executive titles in this filing

  • RICHARD D GARCIA (EXECUTIVE DIRECTOR)

Highest reported compensation

  • ERIKA L CUELLAR (OPERATIONS DIRECTOR): $145,746 total reported compensation
  • RICHARD D GARCIA (EXECUTIVE DIRECTOR): $140,735 total reported compensation

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

Overview

Mission

Aims on producing and distributing healthy food, with an emphasis on serving at-risk children, formerly incarcerated men and women, and food insecure communities.

What it reported doing in 2024

Provides a job training program to previously incarcerated individuals and at-risk youth. The training program includes introductory lessons in urban agriculture, landscaping, plumbing and carpentry. Participants are trained to grow and distribute food to low-income families.

Operating model

Revenue model
Donor-supported. 91% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 91% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

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 fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 54
  • Transparency & Controls: 94
  • Accountability: 95
  • Sustainability: 66
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 55.2%; rating input score 55
  • Program expense ratio: 63.1%; rating input score 63
  • Fundraising efficiency: $5.3 raised per $1 spent on fundraising; rating input score 19; 19th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 76th percentile among comparable filings
  • 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: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 17.9%; rating input score 74; 74th percentile among comparable filings
  • Total-asset coverage ratio: 3.23; rating input score 77; 77th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 60; 60th percentile among comparable filings
  • Officer compensation ratio: 19.7%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: 21.6% per year; rating input score 100; 84th percentile among comparable filings
  • Revenue growth: 24.5% per year; rating input score 100; 89th percentile among comparable filings
  • Asset growth: 32.1% per year; rating input score 100; 92nd percentile among comparable filings

Details

  • Where the money goes: 55.2% of revenue deployed · 63.1% of spending went to programs
  • Governance: 9 of 9 board members independent · 8 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $917K in reported program spending
  • Leadership: top reported pay $146K · 11 people listed
  • Consistency: 30 of 30 current checks pass
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 8 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • Review — Financial Efficiency: Mission deployment rate scored 55/100.
  • High — Financial Efficiency: Fundraising efficiency scored 19/100.
  • Review — Accountability: Governance controls: Document-retention policy not reported.
  • High — Sustainability: Officer compensation ratio scored 15/100.