Institute For Local Organic Food Systems Education Inc

Nonprofit profile at a glance

EIN
453840575
IRS 990 coverage
2012–2015
Forms available
Form 990 2015
Location
Saint Paul, MN, USA
Phone
6088335370
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Agricultural Programs

Official website

Reported finances

Revenue
$182,662
Expenses
$157,232
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2015. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • SUSAN STEWEART (President/Director)
  • CARLA WRIGHT (Executive Director)

Highest reported compensation

  • CARLA WRIGHT (Executive Director): $42,188 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2015. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Mission: to educate, connect, and

What it reported doing in 2015

Provide training workshops and educational presentations on issues relating to food processing. Provide one-on-one technical assistance about food processing, specifically organic food processing, ingredient sourcing, label requirements, the national organic program, and organic systems plans.

Operating model

Revenue model
Earned-program. 100% 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

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Fundraising costs are high for each dollar raised and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 60
  • Transparency & Controls: 91
  • Accountability: 90
  • Sustainability: 36
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 63.6%; rating input score 64
  • Program expense ratio: 73.9%; rating input score 74
  • Fundraising efficiency: $0 raised per $1 spent on fundraising; rating input score 1; 1st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 10th 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • 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: 13.9%; rating input score 73; 73rd percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 26.8%; rating input score 13; 13th percentile among comparable filings

Growth

  • Program expense growth: -2.8% per year; rating input score 0; 33rd percentile among comparable filings
  • Revenue growth: -7.5% per year; rating input score 0; 16th percentile among comparable filings
  • Asset growth: -59.3% per year; rating input score 0; 1st percentile among comparable filings

Details

  • Where the money goes: 63.6% of revenue deployed · 73.9% of spending went to programs
  • Governance: 5 of 5 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $116K in reported program spending
  • Leadership: top reported pay $42K · 6 people listed
  • Consistency: 17 of 18 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 4 filing years from 2012 to 2015
  • 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.

  • High — Financial Efficiency: Fundraising efficiency scored 1/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 13/100.