Owl Peak Farm Foundation

Nonprofit profile at a glance

EIN
461233245
IRS 990-PF coverage
2013–2024
Forms available
Form 990-PF 2024
Location
La Madera, NM, USA
Phone
9142555005
Rating
83
Verdict
STRONG
Rating confidence
Standard
Sector
Agricultural Programs

Reported finances

Revenue
$73,053
Expenses
$49,289

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

Overview

Mission

Agricultural Programs

What it reported funding in 2024

The foundation reported 1 grant totaling $9,000. The stated grant purpose was creation of literary works related to regenerative agriculture, rural life and the values of the mission statement represented by owl peak farm foundation. the project is called the agrarian writing grant..

Operating model

Revenue model
Other-operating. 69% of the foundation's positive operating resources came from other operating revenue.
Distribution model
Hybrid. The foundation combined direct charitable work with grants to other organizations or people.

The verdict

STRONG - A large share of available resources goes to charitable grants and the filing identifies who received its grants. A relatively small share of spending goes to grants and the filing reports one or more activities that warrant closer review.

Rating breakdown

  • Grant Deployment: 100
  • Cost Efficiency: 18
  • Transparency: 100
  • Compliance: 98
  • Endowment Health: 94

Detailed rating inputs

Grant Deployment

  • Grant deployment ratio: 100%; rating input score 100; 90th percentile among comparable filings

Cost Efficiency

  • Grant expense ratio: 18.3%; rating input score 18; 16th percentile among comparable filings

Transparency

  • Grant recipient disclosure: Yes; rating input score 100

Compliance

  • Part VII-B activity disclosures: 18 of 19 controls in place; rating input score 95
    • Property sale or exchange with a disqualified person: Pass
    • Borrowing from or lending to a disqualified person: Fail
    • Goods, services, or facilities involving a disqualified person: Pass
    • Compensation paid to a disqualified person: Pass
    • Assets transferred to a disqualified person: Pass
    • Payment to a government official: Pass
    • Uncorrected prior self-dealing: Pass
    • Prior-year undistributed income: Pass
    • Excess business holdings: Pass
    • Investments that may jeopardize charitable purposes: Pass
    • Uncorrected prior-year jeopardizing investments: Pass
    • Attempt to influence legislation: Pass
    • Attempt to influence an election: Pass
    • Grants to individuals: Pass
    • Grants to organizations: Pass
    • Spending for a noncharitable purpose: Pass
    • Funds received for a personal-benefit contract: Pass
    • Premiums paid on a personal-benefit contract: Pass
    • Prohibited tax-shelter transaction: Pass
  • Filing consistency checks: 10; rating input score 100

Endowment Health

  • Endowment-health comparison: 46.19; rating input score 94; 94th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Grants: 100% of grant recipient detail disclosed
  • Payout: At least 100% grant deployment rate
  • Trustees: Filed trustees detail
  • Self-dealing: 100% of reviewed questions answered “No”
  • Investments: 94th percentile for endowment coverage
  • Consistency: 10 of 10 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 10 filing years from 2013 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.

  • High — Cost Efficiency: Grant expense ratio scored 18/100.
  • Review — Compliance: Part VII-B activity disclosures: Borrowing from or lending to a disqualified person not reported.