Pennsylvania Friends of Agriculture Foundation

Nonprofit profile at a glance

EIN
222699958
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Camp Hill, PA, USA
Phone
7177612740
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fund Raising and Fund Distribution

Official website

Reported finances

Revenue
$1,143,037
Expenses
$1,076,887
Assets
$1,429,477
Liabilities
$257,356

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

Leadership & pay

10 people listed

Executive titles in this filing

  • CHRIS HOFFMAN (PRESIDENT)
  • TOMMY NAGLE (VICE PRESIDENT)
  • CHARLENE ESPENSHADE (EXECUTIVE DIRECTOR)

Highest reported compensation

  • TODD BAILEY (SECRETARY / TREASURER): $166,574 total reported compensation
  • CHRIS HOFFMAN (PRESIDENT): $52,739 total reported compensation
  • TOMMY NAGLE (VICE PRESIDENT): $32,802 total reported compensation

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

Overview

Mission

The mission of the Pennsylvania friends of agriculture foundation is to preserve and promote agriculture-the largest of the commonwealth's industries.

What it reported doing in 2024

Usda outreach and education initiative will promote agriculture enterprise development, expansion, and sustainability among veteran farmers throughout Pennsylvania. Foa has partnered with the pa veteran farming project on this three-year project. The project will engage and empower beginning and future farmers who are veterans, equipping them with tools to build profitable and sustainable agribusinesses in the commonwealth. Through resource referral, education, and mentoring, our target audience will: (1) gain awareness and understanding of usda and other federal, state, and local resources and programming; (2) learn to navigate and access the sometimes-confusing web of technical assistance available locally and regionally; (3) improve their understanding of, and successfully obtain, financial resources such as grants, loans, and cost share program funding. (4) convene annual statewide veteran farming summits, host 5 workshops throughout Pennsylvania each of the three years and create a veteran-to-veteran mentoring program, ag allies. The project will reach a minimum of 300 eligible veterans resulting in at least 24 new farms as a result of grant activities.

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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 65
  • Accountability: 60
  • Sustainability: 44
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 74.7%; rating input score 75
  • Program expense ratio: 78.6%; rating input score 79
  • Fundraising efficiency: $10.58 raised per $1 spent on fundraising; rating input score 40; 40th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 62.5%; rating input score 62; 13th percentile among comparable filings
  • Governance controls: 5 of 9 controls in place; rating input score 56
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • 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: 5.8%; rating input score 52; 52nd percentile among comparable filings
  • Total-asset coverage ratio: 1.33; rating input score 52; 52nd percentile among comparable filings
  • Liabilities to assets ratio: 0.18; rating input score 33; 33rd percentile among comparable filings
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: 3.8% per year; rating input score 100; 36th percentile among comparable filings
  • Revenue growth: 4.5% per year; rating input score 100; 41st percentile among comparable filings
  • Asset growth: 7.6% per year; rating input score 100; 50th percentile among comparable filings

Details

  • Where the money goes: 74.7% of revenue deployed · 78.6% of spending went to programs
  • Governance: 5 of 8 board members independent · 5 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $847K in reported program spending
  • Leadership: top reported pay $167K · 10 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 26 of 26 current checks pass
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: 2 filed related-organization links
  • 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Accountability: Governance controls: 4 of 9 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 40/100.
  • Review — Sustainability: Operating margin scored 52/100.
  • Review — Sustainability: Total-asset coverage ratio scored 52/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 33/100.