Tikkun Farm Inc

Nonprofit profile at a glance

EIN
473870788
IRS 990 coverage
2020–2024
Forms available
Form 990 2024, Form 990-EZ 2019, Form 990-N 2017
Location
Cincinnati, OH, USA
Phone
5135706860
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Community Improvement, Capacity Building N.E.C.

Official website

Reported finances

Revenue
$597,586
Expenses
$569,516
Assets
$305,335
Liabilities
$41

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

Leadership & pay

9 people listed

Executive titles in this filing

  • OWEN BROCK (PRESIDENT)

Highest reported compensation

  • MARY LAYMON (EXECUTIVE DI): $30,860 total reported compensation
  • RAEANN REIBER (BOARD MEMBER): $11,232 total reported compensation
  • OWEN BROCK (PRESIDENT): $2,287 total reported compensation

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

Overview

Mission

Community outreach & education

What it reported doing in 2024

Creation care program-tends to the animals on the farm and creates growing spaces for food production and education. Builds and maintans a food forest demonstrating permaculture practices. Supports a learning garden using raised beds. Inside the greenhouse, it supports aquaponic and hyroponic growing systems, as well as vermaculture. All these growing spaces support our environmental educational program with the local school district. We also lead volunteer groups in environmental projects, involving 2500 people per year.

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 - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 69
  • Transparency & Controls: 92
  • Accountability: 41
  • Sustainability: 45
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 65.6%; rating input score 66
  • Program expense ratio: 68.7%; rating input score 69
  • Fundraising efficiency: $119.74 raised per $1 spent on fundraising; rating input score 88; 88th percentile among comparable filings

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: 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: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 4.7%; rating input score 49; 49th percentile among comparable filings
  • Total-asset coverage ratio: 0.54; rating input score 25; 25th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 82; 82nd percentile among comparable filings
  • Officer compensation ratio: 7.4%; rating input score 46; 46th percentile among comparable filings

Growth

  • Program expense growth: 33.6% per year; rating input score 100; 92nd percentile among comparable filings
  • Revenue growth: 26.4% per year; rating input score 100; 90th percentile among comparable filings
  • Asset growth: 26.9% per year; rating input score 100; 89th percentile among comparable filings

Details

  • Where the money goes: 65.6% of revenue deployed · 68.7% of spending went to programs
  • Governance: 5 of 8 board members independent · 1 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $391K in reported program spending
  • Leadership: top reported pay $31K · 9 people listed
  • Consistency: 29 of 29 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 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.

Key Signals

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

  • High — Accountability: Governance controls: 6 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 49/100.
  • High — Sustainability: Total-asset coverage ratio scored 25/100.
  • Moderate — Sustainability: Officer compensation ratio scored 46/100.