Operation Spring Plant

Nonprofit profile at a glance

EIN
582037106
IRS 990 coverage
2019–2024
Forms available
Form 990 2024, Form 990-N 2016
Location
Oxford, NC, USA
Phone
9192911800
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Farmland Preservation

Reported finances

Revenue
$730,803
Expenses
$876,471
Assets
$364,600
Liabilities
$85

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

Leadership & pay

1 person listed

Executive titles in this filing

  • DORATHY E BARKER (PRESIDENT)

Highest reported compensation

  • DORATHY E BARKER (PRESIDENT): $94,539 total reported compensation

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

Overview

Mission

Provide training and support to community farmers

What it reported doing in 2024

Conducted demonstration projects that assisted community farmers with crop selection production storage and provided organizational direction and management towards accomplishing achievements

Operating model

Revenue model
Grant-funded. 99% of the money available for current operations came from government grants.
Distribution model
Direct operator. The filing allocates 83% 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: 80
  • Transparency & Controls: 90
  • Accountability: 57
  • Sustainability: 23
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 95.8%; rating input score 96
  • Program expense ratio: 79.8%; rating input score 80
  • Fundraising efficiency: Limited

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: 71.4%; rating input score 71; 15th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -19.9%; rating input score 9; 9th percentile among comparable filings
  • Total-asset coverage ratio: 0.42; rating input score 19; 19th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 82; 82nd percentile among comparable filings
  • Officer compensation ratio: 10.8%; rating input score 34; 34th percentile among comparable filings

Growth

  • Program expense growth: 22.5% per year; rating input score 100; 85th percentile among comparable filings
  • Revenue growth: 7.7% per year; rating input score 100; 58th percentile among comparable filings
  • Asset growth: -1.3% per year; rating input score 0; 14th percentile among comparable filings

Details

  • Where the money goes: 95.8% of revenue deployed · 79.8% of spending went to programs
  • Governance: 5 of 7 board members independent · 3 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $700K in reported program spending
  • Leadership: top reported pay $95K · 1 people listed
  • Consistency: 43 of 43 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 5 filing years from 2019 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.

  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Sustainability: Operating margin scored 9/100.
  • High — Sustainability: Total-asset coverage ratio scored 19/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Officer compensation ratio scored 34/100.