Elevated Earth

Nonprofit profile at a glance

EIN
882394554
IRS 990 coverage
2023–2025
Official website data refreshed
Sep 2026
Forms available
Form 990 2025, Form 990-EZ 2022
Location
Jack, AL, USA
Phone
3344491992
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Educational Services and Schools - Other
Affiliation
Judaism

Official website

Reported finances

Revenue
$85,338
Expenses
$51,293
Assets
$93,232
Liabilities
$26,557

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • Katarzyna Holloway (Executive Director)

People named in this filing

  • Katarzyna Holloway (Executive Director)
  • Nate Sidebottom (Secretary)
  • Vicki Law (Director)

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

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

At Elevated Earth, art, agriculture, and community have the power to enrich lives and bring people together through creative experiences, hands-on learning, educational programs, and community-centered initiatives. Agriculture teaches lessons that extend far beyond the garden. It encourages patience, responsibility, observation, stewardship, and an appreciation for the systems that sustain our communities. Through gardening, animal care, food production, and hands-on agricultural experiences, participants gain practical skills while developing a deeper understanding of the natural world. Whether planting seeds, harvesting crops, caring for animals, or learning sustainable growing practices, agricultural experiences provide opportunities to connect with the land, understand where food comes from, and participate in something larger than ourselves. These experiences foster curiosity...

What it reported doing in 2025

Elevated Earth provides agriculturally focused education programs to all children, youth, and young adults in need of services. We are dedicated to meeting the spiritual, academic, social, and emotional needs of the children and young adults of Coffee County, Alabama and its surrounding communities.

Operating model

Revenue model
Other-operating. 89% of the money available for current operations came from other operating revenue.
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 total spending goes to programs. A relatively small share of available resources goes toward mission work and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 62
  • Transparency & Controls: 85
  • Accountability: 88
  • Sustainability: 57
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 55.8%; rating input score 56
  • Program expense ratio: 92.8%; rating input score 93
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 19th 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; 64th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • 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: 39.9%; rating input score 82; 82nd percentile among comparable filings
  • Total-asset coverage ratio: 1.82; rating input score 36; 36th percentile among comparable filings
  • Liabilities to assets ratio: 0.28; rating input score 10; 10th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: 22.6% per year; rating input score 100; 85th percentile among comparable filings
  • Revenue growth: 42.6% per year; rating input score 100; 97th percentile among comparable filings
  • Asset growth: 28.3% per year; rating input score 100; 93rd percentile among comparable filings

Details

  • What they do: 1 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 55.8% of revenue deployed · 92.8% of spending went to programs
  • Governance: 3 of 3 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $48K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 16 of 17 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 3 filing years from 2023 to 2025
  • Contacts: How to reach this organization
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 56/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 36/100.
  • High — Sustainability: Liabilities to assets ratio scored 10/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.