Front Line Farming

Nonprofit profile at a glance

EIN
833496361
IRS 990 coverage
2021–2024
Forms available
Form 990 2024
Location
Denver, CO, USA
Phone
7202586609
Rating
75
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Food Programs

Reported finances

Revenue
$2,341,737
Expenses
$2,533,927
Assets
$2,097,781
Liabilities
$145,772

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

Leadership & pay

5 people listed

Executive titles in this filing

  • Fatuma Emmad (Executive Director)

Highest reported compensation

  • Fatuma Emmad (Executive Director): $105,338 total reported compensation

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

Overview

Mission

FrontLine Farming is dedicated to cultivating local food systems on the Front Range of Colorado. We work with community partners to develop and nurture local food networks and support farmer leadership in food systems development. Through food production, land stewardship, education, and community collaboration, we work to create a thriving agricultural landscape and vibrant local economies.

What it reported doing in 2024

Front Line Farming, as part of our commitment to education, advocacy, and food systems, fiscally sponsors Project Protect Food Systems Workers. This project works directly with essential food workers to document and share their experiences, raise public awareness about their strengths and challenges, advocate for fair treatment and protection, and provide immediate financial support, especially for workers who keep Colorado's food system running.

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 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 93
  • Accountability: 44
  • Sustainability: 31
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 81.3%; rating input score 81
  • Program expense ratio: 75.1%; rating input score 75
  • Fundraising efficiency: $50.74 raised per $1 spent on fundraising; rating input score 78; 78th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 17th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 40%; rating input score 40; 7th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -8.2%; rating input score 15; 15th percentile among comparable filings
  • Total-asset coverage ratio: 0.83; rating input score 31; 31st percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 65; 65th percentile among comparable filings
  • Officer compensation ratio: 4.2%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 19.9% per year; rating input score 100; 85th percentile among comparable filings
  • Revenue growth: 10.6% per year; rating input score 100; 70th percentile among comparable filings
  • Asset growth: 34.3% per year; rating input score 100; 95th percentile among comparable filings

Details

  • Where the money goes: 81.3% of revenue deployed · 75.1% of spending went to programs
  • Governance: 2 of 5 board members independent · 4 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $1.6M in reported program spending
  • Leadership: top reported pay $105K · 5 people listed
  • Consistency: 19 of 21 current checks pass · 2 findings to review
  • Schedules: 3 filed schedules
  • Filing history: 4 filing years from 2021 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Moderate — Accountability: Independent voting board scored 40/100.
  • Review — Accountability: Governance controls: 4 of 8 not reported.
  • High — Sustainability: Operating margin scored 15/100.
  • Moderate — Transparency & Controls: Fund balance restriction sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Schedule D other liabilities reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 31/100.