Farm of the Child Inc

Nonprofit profile at a glance

EIN
431776877
IRS 990 coverage
2016–2025
Forms available
Form 990 2025
Location
Tampa, FL, USA
Phone
7274754459
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
International Relief
Affiliation
Christianity

Reported finances

Revenue
$811,203
Expenses
$819,847
Assets
$763,469
Liabilities
$104,992

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

Leadership & pay

15 people listed

Executive titles in this filing

  • Sara DePhillips (Executive Director)
  • Zulena Pescatore (President)
  • Tom Purekal (Vice President)
  • Harrison Hanvey (Vice President)

Highest reported compensation

  • Sara DePhillips (Executive Director): $77,925 total reported compensation
  • Allison Doerr (Secretary (Jan - Oct 2025)): $13,000 total reported compensation

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

Overview

Mission

Farm of the Child is a Catholic non-profit that supports Finca del Nino - Honduras, a mission modeled on the Holy Family that educates, protects and promotes healing and spiritual formation for orphaned and abandoned children and families in the local community.

What it reported doing in 2025

Family Life - Farm of the Child supports the housing, feeding, family-style care, social, psychological, and medical services for up to fifty orphaned and abandoned children at Finca del Nino in Trujilio Colon, Honduras. Educational & Vocational Programs - Farm of the Child supports the academic and vocational education of 120+ students through the St. Peters Catholic School and the Vincent Prescatore Institute at Finca del Nino in Trujilio Colon, Honduras. Additionally, Farm of the Child supports their secondary education through local high school programs. Farm of the Child offers scholarship opportunities for qualified youth to pursue university education, both within Honduras as well as internationally, when possible. Farm Operations - Farm of the Child supports the programmatic administration of Finca del Nino in Trujilio Colon, Honduras through the support of an Executive Director, a Program Director on-site in Honduras, as well as all administrative expenses for program operations in Honduras.

Operating model

Revenue model
Donor-supported. 98% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 87% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 77
  • Accountability: 91
  • Sustainability: 32
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87.7%; rating input score 88
  • Program expense ratio: 86.5%; rating input score 86
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 1 of 8 controls in place; rating input score 12
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Limited
    • Conducts field audits: Limited
    • May suspend future funding: Limited
    • Requires financial reports: Limited
    • Conducts site visits: Limited
    • Requires grant agreements: Limited
    • May require repayment: Limited
  • Grant itemization coverage: 100%; rating input score 100; 78th 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; 64th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -1.1%; rating input score 27; 27th percentile among comparable filings
  • Total-asset coverage ratio: 0.93; rating input score 41; 41st percentile among comparable filings
  • Liabilities to assets ratio: 0.14; rating input score 30; 30th percentile among comparable filings
  • Officer compensation ratio: 11.1%; rating input score 34; 34th percentile among comparable filings

Growth

  • Program expense growth: 7% per year; rating input score 100; 46th percentile among comparable filings
  • Revenue growth: 8.4% per year; rating input score 100; 55th percentile among comparable filings
  • Asset growth: 11.1% per year; rating input score 100; 59th percentile among comparable filings

Details

  • Where the money goes: 87.7% of revenue deployed · 86.5% of spending went to programs
  • Governance: 13 of 13 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $709K in reported program spending
  • Leadership: top reported pay $78K · 15 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 4 filed schedules · includes major donors and foreign activity
  • Filing history: 10 filing years from 2016 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • High — Sustainability: Operating margin scored 27/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 41/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 30/100.
  • Moderate — Sustainability: Officer compensation ratio scored 34/100.