Center for Land-Based Learning
Nonprofit profile at a glance
- EIN
- 680472121
- IRS 990 coverage
- 2009–2024
- Forms available
- Form 990 2024
- Location
- Woodland, CA, USA
- Phone
- 5307951520
- Rating
- 78
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Natural Resources Conservation and Protection
Reported finances
- Revenue
- $4,404,979
- Expenses
- $4,294,008
- Assets
- $5,426,188
- Liabilities
- $936,929
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
13 people listed
Executive titles in this filing
- Mary Kimball (Chief Executive Officer)
Highest reported compensation
- Mary Kimball (Chief Executive Officer): $183,750 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The mission of the Center for Land-Based Learning is to inspire, educate, and cultivate future generations of farmers, agricultural leaders, and natural resources stewards.
What it reported doing in 2024
Adult Education and Training to inspire, educate, and cultivate future generations of farmers, agricultural leaders, and natural resources stewards.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- 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.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 67
- Transparency & Controls: 83
- Accountability: 95
- Sustainability: 46
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 72.1%; rating input score 72
- Program expense ratio: 73.5%; rating input score 74
- Fundraising efficiency: $5.07 raised per $1 spent on fundraising; rating input score 17; 17th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: 3 of 6 controls in place; rating input score 50
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Pass
- Written employment contract: Missing
- Compensation survey or study: Pass
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 72nd 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: 7 of 8 controls in place; rating input score 88
- 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: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 2.5%; rating input score 43; 43rd percentile among comparable filings
- Total-asset coverage ratio: 1.26; rating input score 45; 45th percentile among comparable filings
- Liabilities to assets ratio: 0.17; rating input score 47; 47th percentile among comparable filings
- Officer compensation ratio: 4.3%; rating input score 59; 59th percentile among comparable filings
Growth
- Program expense growth: 12.5% per year; rating input score 100; 72nd percentile among comparable filings
- Revenue growth: 10.3% per year; rating input score 100; 69th percentile among comparable filings
- Asset growth: 16.6% per year; rating input score 100; 78th percentile among comparable filings
Details
- Where the money goes: 72.1% of revenue deployed · 73.5% of spending went to programs
- Governance: 12 of 12 board members independent · 7 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $3.2M in reported program spending
- Leadership: top reported pay $184K · 13 people listed · 3 of 6 pay-setting controls reported
- Consistency: 34 of 34 current checks pass
- Schedules: 7 filed schedules · includes major donors, grants, and executive pay
- Filing history: 14 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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: Fundraising efficiency scored 17/100.
- Moderate — Sustainability: Operating margin scored 43/100.
- Review — Accountability: Governance controls: Form 990 shared with the board not reported.
- Moderate — Sustainability: Total-asset coverage ratio scored 45/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 47/100.
- Review — Sustainability: Officer compensation ratio scored 59/100.