New Roots Community Farm Inc

Nonprofit profile at a glance

EIN
850774289
IRS 990 coverage
2022–2024
Forms available
Form 990 2024
Location
Fayetteville, WV, USA
Phone
3049928908
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Agricultural Programs

Reported finances

Revenue
$768,245
Expenses
$722,538
Assets
$316,666
Liabilities
$38,207

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

Leadership & pay

4 people listed

Highest reported compensation

  • SUSANNA WHEELER (FARM DIRECTO): $58,129 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

New roots community farm is an 82 acre agricultural resource center that strives to enhance the viability of local farms, increases access to local food products for our community members, and engage people to learn about food system concepts in a space that is healthful, convenient, and attractive for present and future generations.

What it reported doing in 2024

Farmer support services: nrcf and project partners focus their support efforts on area farmers spanning the spectrum of knowledge, experience, and resources. From aspiring farmers to seasoned owners and operators, the overarching goal of past, current, and future programs is aimed at increasing the viability of farms in the region. Nrcf operates a 6 acre production demonstration farm that offers paid apprenticeships giving aspiring and beginning producers experiential learning opportunities on diversified, intensive, profitable production farms that showcase conservation-based growing techniques that are appropriate to the topography and geographic challenges of appalachia.

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

SUPPORTED - The filed numbers largely add up and most voting board members are independent. 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: 59
  • Transparency & Controls: 92
  • Accountability: 90
  • Sustainability: 40
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 56.1%; rating input score 56
  • Program expense ratio: 59.7%; rating input score 60
  • Fundraising efficiency: $30.14 raised per $1 spent on fundraising; rating input score 68; 68th 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: 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: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 5.9%; rating input score 52; 52nd percentile among comparable filings
  • Total-asset coverage ratio: 0.44; rating input score 20; 20th percentile among comparable filings
  • Liabilities to assets ratio: 0.12; rating input score 40; 40th percentile among comparable filings
  • Officer compensation ratio: 8%; rating input score 43; 43rd percentile among comparable filings

Growth

  • Program expense growth: 41.6% per year; rating input score 100; 94th percentile among comparable filings
  • Revenue growth: 34.2% per year; rating input score 100; 94th percentile among comparable filings
  • Asset growth: 23.7% per year; rating input score 100; 86th percentile among comparable filings

Details

  • Where the money goes: 56.1% of revenue deployed · 59.7% of spending went to programs
  • Governance: 3 of 3 board members independent · 6 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $431K in reported program spending
  • Leadership: top reported pay $58K · 4 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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 56/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Total-asset coverage ratio scored 20/100.
  • Review — Sustainability: Operating margin scored 52/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 40/100.
  • Moderate — Sustainability: Officer compensation ratio scored 43/100.