Kindness Farm

Nonprofit profile at a glance

EIN
853844528
IRS 990 coverage
2023–2025
Official website data refreshed
Sep 2026
Forms available
Form 990 2025, Form 990-EZ 2023
Location
Portland, OR, US
Phone
5038515025
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Agricultural Programs

Official website

Reported finances

Revenue
$491,323
Expenses
$309,656
Assets
$348,621
Liabilities
$5,370

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

Leadership & pay

4 people listed

Executive titles in this filing

  • LOU LE (President)
  • JACOB SULLIVAN (Vice President)

Highest reported compensation

  • LOU LE (President): $63,397 total reported compensation

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

Overview

Mission

At Kindness Farm, we believe that tending land together can heal people, ecosystems, and communities—and we’re honored to be building this vision with and for those most impacted by climate, environmental, and food injustice.

What it reported doing in 2025

Expanded and operated a program addressing health and wellbeing inequalities in youth, adults, and seniors from underserved communities in the Portland Metro area in the following ways: a. Provided access to land and experiential education on regenerative land tending, food-growing, climate mitigation, and environmental stewardship to youth and adults. b. Provided 100% of the fresh, nutrient-dense, culturally-relevant produce grown at the farm, at no cost, to those experiencing food insecurity in our community. Grew thousands of pounds of produce and distributed to community members through meals, produce boxes, and free food pantries. c. Tended 2.5 urban acres using holistic, regenerative methods that mitigate climate change, sequester carbon, build soil, increase biodiversity, conserve water, and reduce the urban heat dome effect.Volunteer hour detail - The organization received 9,683 hours of volunteer services during the year. These services were valued at $36.44 per hour for a total of $352,848.52. This volunteer service is not included in the contributions on the tax form. It is being included here on Schedule O for informational purposes.

Operating model

Revenue model
Donor-supported. 77% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of total spending goes to programs and the filed numbers largely add up. 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: 75
  • Transparency & Controls: 85
  • Accountability: 84
  • Sustainability: 59
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 59.5%; rating input score 59
  • Program expense ratio: 94.4%; rating input score 94
  • Fundraising efficiency: $982.52 raised per $1 spent on fundraising; rating input score 97; 97th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 15th 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: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • 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: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 37%; rating input score 85; 85th percentile among comparable filings
  • Total-asset coverage ratio: 1.13; rating input score 44; 44th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 36; 36th percentile among comparable filings
  • Officer compensation ratio: 20.5%; rating input score 18; 18th percentile among comparable filings

Growth

  • Program expense growth: 46.8% per year; rating input score 100; 94th percentile among comparable filings
  • Revenue growth: 43.8% per year; rating input score 100; 96th percentile among comparable filings
  • Asset growth: 52.4% per year; rating input score 100; 96th percentile among comparable filings

Details

  • What they do: 5 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 59.5% of revenue deployed · 94.4% of spending went to programs
  • Governance: 4 of 4 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $292K in reported program spending
  • Leadership: top reported pay $63K · 4 people listed
  • Consistency: 20 of 21 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 3 filing years from 2023 to 2025
  • 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 — Financial Efficiency: Mission deployment rate scored 59/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 44/100.
  • High — Sustainability: Officer compensation ratio scored 18/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 36/100.