National Agriculture in the Classroom Organization

Nonprofit profile at a glance

EIN
311649895
IRS 990 coverage
2015–2024
Forms available
Form 990 2024
Location
Cabot, AR, USA
Phone
3527450246
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Education N.E.C.

Official website

Reported finances

Revenue
$1,843,578
Expenses
$1,828,928
Assets
$657,537
Liabilities
$104,931

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

Leadership & pay

16 people listed

Executive titles in this filing

  • Denise Stewardson (Past President)
  • Kevin Daugherty (President-elect)
  • Katie Carpenter (President)

Highest reported compensation

  • Andy Guffey (Executive Dir.): $81,778 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 increase agricultural literacy among K-12 education levels so that agriculture is valued by all.

What it reported doing in 2024

The Organization continues to provide web-based lesson plans and companion resources to its members in forty six states and six territories. In addition, it provides website development services for its members so that they can link their websites to the organization's curriculum matrix database of hundreds of rigorous K-12 lesson plans and companion resources. The Organization also provides for a national conference, a national teacher and volunteer awards program, and regional professional development meetings for its members.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 64% for direct work, and 36% for grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 90
  • Accountability: 95
  • Sustainability: 33
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 73.5%; rating input score 74
  • Program expense ratio: 74.1%; rating input score 74
  • Fundraising efficiency: $68 raised per $1 spent on fundraising; rating input score 82; 82nd 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd 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: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 0.8%; rating input score 38; 38th percentile among comparable filings
  • Total-asset coverage ratio: 0.36; rating input score 17; 17th percentile among comparable filings
  • Liabilities to assets ratio: 0.16; rating input score 35; 35th percentile among comparable filings
  • Officer compensation ratio: 4.5%; rating input score 54; 54th percentile among comparable filings

Growth

  • Program expense growth: 20.6% per year; rating input score 100; 83rd percentile among comparable filings
  • Revenue growth: 19.2% per year; rating input score 100; 84th percentile among comparable filings
  • Asset growth: 16.8% per year; rating input score 100; 76th percentile among comparable filings

Details

  • Where the money goes: 73.5% of revenue deployed · 74.1% of spending went to programs
  • Governance: 16 of 16 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.4M in reported program spending
  • Leadership: top reported pay $82K · 16 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 10 filing years from 2015 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.

  • Moderate — Sustainability: Operating margin scored 38/100.
  • High — Sustainability: Total-asset coverage ratio scored 17/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Moderate — Sustainability: Liabilities to assets ratio scored 35/100.
  • Review — Sustainability: Officer compensation ratio scored 54/100.