Kimmel Orchard and Vineyard Educational Foundation Inc

Nonprofit profile at a glance

EIN
454508561
IRS 990 coverage
2012–2025
Forms available
Form 990 2025
Location
Nebraska City, NE, USA
Phone
4024751797
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Research Institutes and Public Policy Analysis

Reported finances

Revenue
$1,168,579
Expenses
$1,450,993
Assets
$4,594,313
Liabilities
$5,025

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • LEONARD E WEYENETH (PRESIDENT/TR)

People named in this filing

  • MIKE BOEHM (DIRECTOR)
  • TIFFANY HENG-MOSS (DIRECTOR)
  • DR CONNIE REIMERS-HILD (VP)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The foundation is organized exclusively for charitable purposes to be operated for educational and scientific purposes within the meaning of section 501(c)(3) through conduct of three general activities: (1) operation of a working orchard and vineyard (orchard) with research plots to experiment with new crops and varieties of existing crops, and demonstration plots to educate the general public and agricultural producers about crops that have proven to be successful; (2) operation of kimmel education and research center (kerc), a facility on the grounds of the orchard, in a collaboration with the university of Nebraska -lincoln/institute of agriculture and natural resources (unl), to conduct research and educate graduate students and agricultural producers about alternative agricultural crops, innovative business practices, and entrepreneurship to improve efficiency and profitability of agricultural enterprises; and (3) activities to educate the general public about operation of an orc

What it reported doing in 2025

See schedule o

Operating model

Revenue model
Affiliate-supported. 97% of the money available for current operations came from contributions from related organizations.
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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 84
  • Accountability: 88
  • Sustainability: 42
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 82.3%; rating input score 82
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 22nd 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; 64th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -24.2%; rating input score 5; 5th percentile among comparable filings
  • Total-asset coverage ratio: 3.17; rating input score 76; 76th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 72; 72nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: -2.3% per year; rating input score 0; 10th percentile among comparable filings
  • Revenue growth: -7.5% per year; rating input score 0; 3rd percentile among comparable filings
  • Asset growth: -0.8% per year; rating input score 0; 13th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 82.3% of spending went to programs
  • Governance: 6 of 6 board members independent · 5 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $1.2M in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 25 of 26 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 14 filing years from 2012 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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: 2 of 7 not reported.
  • High — Sustainability: Operating margin scored 5/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.