Koinonia Farm Inc

Nonprofit profile at a glance

EIN
586011213
IRS 990 coverage
2015–2024
Forms available
Form 990 2024
Location
Americus, GA, USA
Phone
2299240391
Rating
88
Verdict
STRONG
Rating confidence
Moderate
Affiliation
Christianity

Reported finances

Revenue
$933,593
Expenses
$1,022,115
Assets
$999,452
Liabilities
$397,180

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

Leadership & pay

14 people listed

People named in this filing

  • ELIZABETH DEDE (DIRECTOR)
  • BREN DUBAY (EXECUTIVE DI)
  • JIM DUBAY (DIRECTOR)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

We are christians called to live together in intentional community sharing a life of prayer, work, study, service and fellowship. We seek to embody peacemaking, sustainability and radical sharing. While honoring people of all backgrounds and faiths, we strive to demonstrate the way of jesus as an alternative to materialism, militarism and racism. Koinonia works with various non-profits in the area to assist them in carrying out their ministries. It is koinonia's intention to communicate and demonstrate the christian gospel by our actions and focus on serving others.

What it reported doing in 2024

Koinonia is committed to the ancient christian tradition of hospitality. We welcome people from next door, down the street, from the town, from the county, state, united states and the world. People have been coming to koinonia since its founding in 1942. Koinonia conducts an internship program. Those selected for the program come for a period of time to practice a common way of life together. Often there is a wide age-range in any given term. Individuals, couples, couples with children, single parents with children, those taking a gap year before entering college, those in college, just finishing college, in mid-career or retired may apply. Koinonia works to grow as much nutrient-dense food as we can with the people we have by focusing on the soil. Healthy food comes from healthy, bio-diverse soil. We farm the land sustainably and teach what we learn to others who have an interest in stewardship of the land.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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: 97
  • Transparency & Controls: 92
  • Accountability: 82
  • Sustainability: 33
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 96.8%; rating input score 97
  • Fundraising efficiency: $59.5 raised per $1 spent on fundraising; rating input score 80; 80th 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -9.5%; rating input score 18; 18th percentile among comparable filings
  • Total-asset coverage ratio: 0.98; rating input score 42; 42nd percentile among comparable filings
  • Liabilities to assets ratio: 0.4; rating input score 20; 20th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 4.8% per year; rating input score 100; 41st percentile among comparable filings
  • Revenue growth: 5.4% per year; rating input score 100; 46th percentile among comparable filings
  • Asset growth: -3.7% per year; rating input score 0; 8th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 96.8% of spending went to programs
  • Governance: 14 of 14 board members independent · 4 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $989K in reported program spending
  • Leadership: top reported pay $0 · 14 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 10 filing years from 2015 to 2024
  • 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 6 not reported.
  • High — Sustainability: Operating margin scored 18/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 42/100.
  • High — Sustainability: Liabilities to assets ratio scored 20/100.