The Elija Farm Inc

Nonprofit profile at a glance

EIN
813296317
IRS 990 coverage
2016–2024
Forms available
Form 990 2024
Location
Levittown, NY, USA
Phone
5162165270
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Mental Health Treatment F31 Psychiatric, Mental Health Hospital

Official website

Reported finances

Revenue
$626,505
Expenses
$1,044,906
Assets
$3,227,048
Liabilities
$5,682,367

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

Leadership & pay

8 people listed

Executive titles in this filing

  • DEBORA THIVIERGE (CEO)
  • MATTHEW WEICK (EXECUTIVE DIRECTOR)

Highest reported compensation

  • DEBORA THIVIERGE (CEO): $249,933 total reported compensation
  • MATTHEW WEICK (EXECUTIVE DIRECTOR): $118,886 total reported compensation
  • SUSAN WISNEWSKI (DIRECTOR OF FINANCE): $110,056 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 elija farm is committed to using environmentally responsible practices to raise high quality, organically grown produce.

What it reported doing in 2024

The elija farm community supported agriculture ("csa") program is dedicated to enriching the health and wellness of our community through dynamic learning opportunities to its diverse membership. This csa program allows local community members to purchase a share of the farm's crops prior to each growing season. The elija farm's mission is to use environmentally responsible practices to raise high quality, organically grown produce, while providing meaningful training and employment opportunities to developmentally disabled individuals. Elija farm's model allows young people with autism to reap the benefits of tending the farm, while also acquiring relevant business skills associated with selling produce and managing the csas program.

Operating model

Revenue model
Earned-program. 78% of the money available for current operations came from fees and other program revenue.
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. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 66
  • Accountability: 95
  • Sustainability: 30
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 65.7%; rating input score 66
  • Fundraising efficiency: $1.07 raised per $1 spent on fundraising; rating input score 3; 3rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 84.6%; rating input score 85; 2nd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • 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: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -66.8%; rating input score 2; 2nd percentile among comparable filings
  • Total-asset coverage ratio: 3.09; rating input score 76; 76th percentile among comparable filings
  • Liabilities to assets ratio: 1.76; rating input score 2; 2nd percentile among comparable filings
  • Officer compensation ratio: 2.4%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: 6.8% per year; rating input score 100; 50th percentile among comparable filings
  • Revenue growth: 1.1% per year; rating input score 100; 19th percentile among comparable filings
  • Asset growth: 3.2% per year; rating input score 100; 30th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 65.7% of spending went to programs
  • Governance: 5 of 5 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $686K in reported program spending
  • Leadership: top reported pay $250K · 8 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 26 of 28 current checks pass · 2 findings to review
  • Schedules: 8 filed schedules · includes major donors and executive pay
  • Filing history: 8 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • Related organizations: 4 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 — Financial Efficiency: Fundraising efficiency scored 3/100.
  • High — Sustainability: Operating margin scored 2/100.
  • Review — Accountability: Governance controls: Audit committee oversight not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Foreign grants require schedule f did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 2/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.