Celestial Farms

Nonprofit profile at a glance

EIN
593613663
IRS 990-EZ coverage
2023–2023
Forms available
Form 990 2022, Form 990-EZ 2023, Form 990-N 2018
Location
Warm Springs, GA, USA
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Agricultural Programs

Official website

Reported finances

Revenue
$168,022
Expenses
$165,422
Assets
$30,447
Liabilities
$23,000

Source: IRS Form 990-EZ. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • Patricia Pasciuto (President)
  • Elizabeth Peak (Vice-President)

People named in this filing

  • Veronica Crider (Director)
  • Patricia Pasciuto (President)
  • Rebecca Green (Treasurer)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Celestial Therapeutic and Ornamental Gardens Inc. DBA Celestial Farms is a not for profit farm animal rescue and educational center formerly located in Jacksonville Florida. Our mission is to assist people of all abilities to enjoy the therapeutic benefits that caring for a farm and gardens can provide. We had to close our doors in January of 2023. All assets were distributed to other not for profit organizations and new homes found for our animals. No services were provided in 2023.

What it reported doing in 2023

Farm animal rescue feed hay vet care and ferrier care as well as transport.

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 100% 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 a large share of available resources goes toward mission work. A relatively small share of total spending goes to programs and assets have declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 65
  • Transparency & Controls: 100
  • Sustainability: 27
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 7.1%; rating input score 7

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: 1.5%; rating input score 39; 39th percentile among comparable filings
  • Total-asset coverage ratio: 0.18; rating input score 17; 17th percentile among comparable filings
  • Liabilities to assets ratio: 0.76; rating input score 7; 7th percentile among comparable filings
  • Officer compensation ratio: 11.9%; rating input score 21; 21st percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 4.9% per year; rating input score 100; 49th percentile among comparable filings
  • Asset growth: -13.5% per year; rating input score 0; 9th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 7.1% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $12K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 4 filed schedules
  • Contacts: How to reach this organization
  • Money network: 5 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.

Key Signals

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

  • High — Financial Efficiency: Program expense ratio scored 7/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 39/100.
  • High — Sustainability: Total-asset coverage ratio scored 17/100.
  • High — Sustainability: Liabilities to assets ratio scored 7/100.
  • High — Sustainability: Officer compensation ratio scored 21/100.