Gathering Ground Inc

Nonprofit profile at a glance

EIN
814217805
IRS 990 coverage
2024–2024
Forms available
Form 990 2024, Form 990-EZ 2023, Form 990-N 2018
Location
Washington Island, WI, USA
Phone
3236337177
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Agricultural Programs

Official website

Reported finances

Revenue
$222,314
Expenses
$65,992
Assets
$498,437
Liabilities
$0

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

Leadership & pay

9 people listed

Executive titles in this filing

  • LARRY STRICKLING (PRESIDENT)
  • ZUZKA KRUEGER (VICE PRESIDENT)

Highest reported compensation

  • RUSSELL ROLFFS (BOARD MEMBER): $16,000 total reported compensation

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

Overview

Mission

We envision thriving communities connected to the environment and their food through work and play. We cultivate community and learning in partnership with the generous earth through agriculture.

What it reported doing in 2024

Chestnut breeding for northern climates. In our chestnut orchard and nursery we have planted over 700 chestnut trees, breeding specifically for trees that will produce nut with a low number of degree days, suited to our climate. We are looking to develop a valuable food crop for our region that doesn't require annual tillage. Working with partner organizations in Ohio, Michigan, and Wisconsin, we chose genetics that will ripen early.

Operating model

Revenue model
Donor-supported. 94% 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 most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 52
  • Transparency & Controls: 92
  • Accountability: 64
  • Sustainability: 82
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 27.4%; rating input score 27
  • Program expense ratio: 85.9%; rating input score 86
  • Fundraising efficiency: $42.47 raised per $1 spent on fundraising; rating input score 74; 74th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 88.9%; rating input score 89; 24th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: 70.3%; rating input score 96; 96th percentile among comparable filings
  • Total-asset coverage ratio: 7.55; rating input score 86; 86th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 24.2%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 53.9% per year; rating input score 100; 97th percentile among comparable filings
  • Asset growth: 7.6% per year; rating input score 100; 58th percentile among comparable filings

Details

  • Where the money goes: 27.4% of revenue deployed · 85.9% of spending went to programs
  • Governance: 8 of 9 board members independent · 2 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $57K in reported program spending
  • Leadership: top reported pay $16K · 9 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Contacts: How to reach this organization
  • Money network: 3 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: Mission deployment rate scored 27/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Sustainability: Officer compensation ratio scored 15/100.