High Ridge Harmony Farm

Nonprofit profile at a glance

EIN
862097464
IRS 990-PF coverage
2022–2022
Forms available
Form 990-PF 2022
Location
Westminster, MA, USA
Phone
9787716114
Rating
50
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$10,264
Expenses
$94,176

Source: IRS Form 990-PF. Selected filing: tax year 2022. Amounts in USD.

Overview

Mission

High Ridge Harmony Farm is a nonprofit. Location: Westminster, MA. EIN 862097464. Tax year 2022 Form 990-PF reports $10.3K revenue and $94.2K expenses.

What it reported funding in 2022

The foundation reported 1 grant totaling $490. The stated grant purpose was to help small businesses.

Operating model

Revenue model
Mixed. The foundation's positive operating resources came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The foundation carried out 99% of its reported charitable disbursements directly.

The verdict

MIXED - The filing identifies who received its grants and the filed numbers largely add up. A relatively small share of spending goes to grants and the available information about grant readiness automatic revocation leaves an important question unanswered.

Rating breakdown

  • Grant Deployment: NotEnoughData
  • Cost Efficiency: 1
  • Transparency: 100
  • Compliance: 98
  • Endowment Health: 99

Detailed rating inputs

Grant Deployment

  • Grant deployment ratio: Limited

Cost Efficiency

  • Grant expense ratio: 0.5%; rating input score 1; 13th percentile among comparable filings

Transparency

  • Grant recipient disclosure: Yes; rating input score 100

Compliance

  • Part VII-B activity disclosures: 18 of 19 controls in place; rating input score 95
    • Property sale or exchange with a disqualified person: Pass
    • Borrowing from or lending to a disqualified person: Pass
    • Goods, services, or facilities involving a disqualified person: Pass
    • Compensation paid to a disqualified person: Pass
    • Assets transferred to a disqualified person: Pass
    • Payment to a government official: Pass
    • Uncorrected prior self-dealing: Missing
    • Prior-year undistributed income: Pass
    • Excess business holdings: Pass
    • Investments that may jeopardize charitable purposes: Pass
    • Uncorrected prior-year jeopardizing investments: Pass
    • Attempt to influence legislation: Pass
    • Attempt to influence an election: Pass
    • Grants to individuals: Pass
    • Grants to organizations: Pass
    • Spending for a noncharitable purpose: Pass
    • Funds received for a personal-benefit contract: Pass
    • Premiums paid on a personal-benefit contract: Pass
    • Prohibited tax-shelter transaction: Pass
  • Filing consistency checks: 9; rating input score 100

Endowment Health

  • Endowment-health comparison: 268.42; rating input score 99; 99th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Grants: 100% of grant recipient detail disclosed
  • Payout: Filed payout detail
  • Trustees: Filed trustees detail
  • Self-dealing: 100% of reviewed questions answered “No”
  • Investments: 99th percentile for endowment coverage
  • Consistency: 9 of 9 current checks pass
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Cost Efficiency: Grant expense ratio scored 1/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.