The Learning Farm

Nonprofit profile at a glance

EIN
465626275
IRS 990 coverage
2021–2022
Forms available
Form 990 2022, Form 990-N 2015
Location
Amherst, OH, USA
Phone
4408216795
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$1,368,891
Expenses
$1,155,268
Assets
$570,611
Liabilities
$266,899

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • BARBARA TAYLOR (PRESIDENT)

Highest reported compensation

  • BARBARA TAYLOR (PRESIDENT): $128,960 total reported compensation
  • GABRIELLE WEDDELL (KEY EMPLOYEE): $61,776 total reported compensation
  • DAN TAYLOR (KEY EMPLOYEE): $52,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide challenged youths and young adults an environment that provides them with the opportunity to develop self-worth working on an animal farm. This gets them out of a care facility into an outdoor environment and provides them with structured supervision as they develop skills.

What it reported doing in 2022

The Learning Farm provided daycare type services for approx. 250 days during 2022. Services were provided for up to 60 challenged individuals on a daily basis. The individuals were engaged in activities associated with running an animal farm and given responsibilities at the farm. This helped develop both a sense of self-worth and usable skills for these individuals.

Operating model

Revenue model
Earned-program. 98% 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. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 90
  • Accountability: 33
  • Sustainability: 43
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 84.4%; rating input score 84
  • Program expense ratio: 100%; rating input score 100
  • 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: 25%; rating input score 25; 9th percentile among comparable filings
  • Governance controls: 4 of 9 controls in place; rating input score 44
    • 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: Fail

Sustainability

  • Operating margin: 15.6%; rating input score 71; 71st percentile among comparable filings
  • Total-asset coverage ratio: 0.49; rating input score 21; 21st percentile among comparable filings
  • Liabilities to assets ratio: 0.47; rating input score 17; 17th percentile among comparable filings
  • Officer compensation ratio: 21%; rating input score 13; 13th percentile among comparable filings

Growth

  • Program expense growth: 7.9% per year; rating input score 100; 59th percentile among comparable filings
  • Revenue growth: 17.5% per year; rating input score 100; 82nd percentile among comparable filings
  • Asset growth: 16.1% per year; rating input score 100; 73rd percentile among comparable filings

Details

  • Where the money goes: 84.4% of revenue deployed · 100% of spending went to programs
  • Governance: 1 of 4 board members independent · 4 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $1.2M in reported program spending
  • Leadership: top reported pay $129K · 3 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2021 to 2022
  • Contacts: How to reach this organization
  • Money network: 6 filed money-flow records
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Independent voting board scored 25/100.
  • Moderate — Accountability: Governance controls: 5 of 9 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 21/100.
  • High — Sustainability: Officer compensation ratio scored 13/100.
  • High — Sustainability: Liabilities to assets ratio scored 17/100.