High Spirit Community Farm Inc

Nonprofit profile at a glance

EIN
043809051
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Cambridge, MA, USA
Phone
6174928346
Rating
87
Verdict
STRONG
Rating confidence
Moderate
Sector
Housing, Shelter N.E.C.

Reported finances

Revenue
$1,358,411
Expenses
$1,237,227
Assets
$2,760,610
Liabilities
$829,856

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

Leadership & pay

8 people listed

Executive titles in this filing

  • ROBERT SWAIN (PRESIDENT)
  • JUSTIN ROCCABRUNA (EXECUTIVE DIRECTOR)

Highest reported compensation

  • JUSTIN ROCCABRUNA (EXECUTIVE DIRECTOR): $77,989 total reported compensation

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

Overview

Mission

To provide a dignified home, a rich social and cultural life and meaningful work experience for adults with intellectual and developmental disabilities.

What it reported doing in 2024

Hscf provides a full-time home for 8 residents with idd who live with providers as families in 3 houses in great barrington. Those residents and a few non-residents work on -site in our farm day program with gardens, chickens, goats and pigs. The day program attendees also participate in arts, cultural, and athletic programs in the larger community.

Operating model

Revenue model
Earned-program. 78% of the money available for current operations came from fees and other program 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

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

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 92
  • Accountability: 87
  • Sustainability: 56
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 85.9%; rating input score 86
  • Program expense ratio: 93.5%; rating input score 94
  • Fundraising efficiency: $22.08 raised per $1 spent on fundraising; rating input score 61; 61st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 85.7%; rating input score 86; 20th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: 8.9%; rating input score 59; 59th percentile among comparable filings
  • Total-asset coverage ratio: 2.23; rating input score 68; 68th percentile among comparable filings
  • Liabilities to assets ratio: 0.3; rating input score 24; 24th percentile among comparable filings
  • Officer compensation ratio: 6.3%; rating input score 49; 49th percentile among comparable filings

Growth

  • Program expense growth: 13.3% per year; rating input score 100; 72nd percentile among comparable filings
  • Revenue growth: 12.9% per year; rating input score 100; 74th percentile among comparable filings
  • Asset growth: 9.2% per year; rating input score 100; 56th percentile among comparable filings

Details

  • Where the money goes: 85.9% of revenue deployed · 93.5% of spending went to programs
  • Governance: 6 of 7 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.2M in reported program spending
  • Leadership: top reported pay $78K · 8 people listed
  • Consistency: 30 of 30 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 12 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Accountability: Governance controls: CEO compensation review process not reported.
  • Review — Sustainability: Operating margin scored 59/100.
  • High — Sustainability: Liabilities to assets ratio scored 24/100.
  • Moderate — Sustainability: Officer compensation ratio scored 49/100.