Feed Iowa First FY2024 filing

Tax-deductible

Cedar Rapids, IA501(c)(3)Since 2011Food & AgricultureEIN 45-4058376

To combat food insecurity today and tomorrow by growing food and farmers.

501(c)(3) charity; gifts are tax-deductible.
72¢ of each $1 spent went to programs.
$83K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
6 of 6
filings with a surplus
Average surplus $135K a year · 32% of revenue · last 6 filings
Looks good: a surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
72%
of spending
Fine: 72% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$83K
to officers and key staff · 22% of spending
Worth a look: pay to officers and key staff is 22% of spending; over 20%.
Pt VII · Sec A
Cash reserves
22 mo
of spending, in cash
Looks good: 21.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
4
named funders · $62K
Looks good: 4 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$5K
0.6% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
13
of 13 voting members
Looks good: 13 of 13 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$449K
-11% vs prior year
Spent
$385K
To programs
72%
Net assets
$889K
By yearFY2020–FY2025
Revenue
$449K
FY2024▼ -11%
Revenue by fiscal year
FY2020$335K
FY2021$355K
FY2022$429K
FY2023$504K
FY2024$449K
FY2025$483K
Expenses
$385K
FY2024▲ +36%
Expenses by fiscal year
FY2020$138K
FY2021$204K
FY2022$286K
FY2023$284K
FY2024$385K
FY2025$447K
Net assets
$889K
FY2024▲ +8%
Net assets by fiscal year
FY2020$294K
FY2021$444K
FY2022$596K
FY2023$820K
FY2024$889K
FY2025$932K

From the FY2024 Form 990 · see the original

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You’re viewing the FY2024 filing — not the latest on file. See the latest (FY2025) →

Status and standing

Is it real, and can you give to it?

Tax-deductible?
Yes
Per the IRS master file.
Can I give now?
No revocation on IRS record
Not on the IRS revocation list.
Filing up to date?
Yes — filed FY2025
Legal name (IRS)Hdr · item CFeed Iowa First
EINHdr · item D45-4058376
Exempt statusHdr · item I501(c)(3) · active
Ruling yearIRS BMFJun 2013
Year of formationHdr · item L2011
Latest filingForm 990FY2025 · Form 990
Principal addressHdr · item CCedar Rapids, IA
NTEE classificationIRS BMFFood & Agriculture (K25)
WebsiteHdr · item Jwww.feediowa1st.com

Where the money goes

What each dollar paid for.

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.72 Management & general $0.19 Fundraising $0.10
Program services72%$276K
Management & general19%$72K
Fundraising10%$38K
Total functional expensesLn 25$385K

Finances

Money in and out, what it owns and owes

Program efficiency
72%
of spending reaches programs
Months of spending covered by cash
21.7mo
months of highly liquid reserves at operating expense rate
Surplus margin
+14%
revenue over expenses, this year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Total assets
$894K
FY2024▲ +9%
Total assets by fiscal year
FY2020$298K
FY2021$506K
FY2022$603K
FY2023$824K
FY2024$894K
FY2025$932K
Total liabilities
$5K
FY2024▲ +25%
Total liabilities by fiscal year
FY2020$4K
FY2021$61K
FY2022$7K
FY2023$4K
FY2024$5K
FY2025$0
Revenue less expensesPt I · Ln 19$64K
Total assetsPt X · Ln 16$894K
Program-expense ratioPt IX · col B72%
Voting members of governing bodyPt I · Ln 313
Independent voting membersPt I · Ln 413

Balance Sheet

Part X · end of year
CashLn 1$696K
Total assetsLn 16$894K
Total liabilitiesLn 26$5K
Total net assetsLn 32$889K
Months of cash on handcomputed21.7

Statement of Revenue

Part VIII
Contributions & grants$423K · 94%
Investment income$13K · 3%
Program service revenue$9K · 2%
Other revenue$4K · 1%
Contributions & grants94%$423K
Investment income3%$13K
Program service revenue2%$9K
Other revenue1%$4K
— government grantsLn 1e$74K
Total revenueLn 12$449K

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Months of spending covered by cash
Highly liquid reserves $696K · Operating expenses/yr $385K
21.7 months
Where the money goes
Program services
Program services $276K · Total expenses $385K
72%
Management & General
Management & general $72K · Total expenses $385K
19%
Fundraising
Fundraising $38K · Total expenses $385K
10%
Cost to raise $1
Fundraising expense (3-yr avg) $25K · Solicited contributions (3-yr avg) $368K
$0.07 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $423K · Total revenue $449K
94%
Government reliance
Government grants $74K · Total revenue $449K
16%
Earned-income share
Program service revenue $9K · Total revenue $449K
2%
Investment reliance
Investment income $13K · Total revenue $449K
+3%
Program self-sufficiency
Program service revenue $9K · Total expenses $385K
2%
Growth & trend
Revenue growth (YoY)
This year $449K · Prior year $504K
-11%
Revenue CAGR
FY2020 $335K · FY2024 $449K
+8%
Net-asset trend (YoY)
End of year $889K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $449K · Expenses $385K
+14%
Liabilities-to-Assets
Total liabilities — · Total assets $894K
—
Net-asset ratio
Net assets $889K · Total assets $894K
99%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $894K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Renshaw Emmaly Left July 2024 · Reported title EXECUTIVE DIRECTOR · Highest reported compensation $49K · Total expenses $385K
13%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $256K · Total expenses $385K
66%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 72%——
Overhead ratio 19%——
Fundraising cost ratio 9%——
Revenue growth -11%——
Accounting fee ratio 8%——

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Leadership and pay

Who runs it, and what are they paid?

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
$48,990Pt VII · Sec A
Executive Director
$34,500Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
Trustee
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Josten Jody’s $79K as Executive Director is at the 79th percentile of top reported officer pay among 1171 $100K–1M food & agriculture nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 5 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Josten Jody$79,260$34,500————
Renshaw Emmaly——$62,192$51,676——
Carter Oswood————$58,615$32,615
Renshaw Emmaly Left July 2024—$48,990————
Osgood Carter———$22,642——

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Feed Iowa First executive salaries →

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Governance & Policies

Part VI
  • 13Voting board membersPt VI · Ln 1a
  • 13Independent board membersPt VI · Ln 1b
  • Conflict-of-interest policyPt VI · Ln 12aYes
  • Whistleblower policyPt VI · Ln 13No
  • Document retention policyPt VI · Ln 14Yes
  • Top official’s pay independently reviewedPt VI · Ln 15aNo
  • Family or business ties among leadersPt VI · Ln 2No

Mission and programs

What it does.

Grows and distributes fresh produce to Linn County food pantries and agencies.

Provided by the organization

This section is blank until Feed Iowa First claims this page.

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Mission & Programs · Part III

Where the work happens

2 program services account for $276K of program spending, described in the organization's own filed words · FY2024.
01

Grow Don't Mow

The organization partners with community partners to utilize urban spaces to grow FOOD.GROW don't mow is a grassroots organization that partners with local faith-based organizations, businesses, and corporations to till underutilized land and grow over 19,000 LBS. Of produce a year for community distribution.

$184Kprogram expense
02

Equitable Land Access (ela)

Feed iowa first equitable land access (ela) program provides field education, business formation and development, and partners with local organizations to increase marketing opportunities. Materials and knowledge from this project will be shared with community partners.

$92Kprogram expense

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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
See all 4 funders →

Filing history

Every return on file.

YearRevenueExpensesChangeFiling
FY2025 Latest $483K$447K+8% 990 PDF
FY2024 Viewing $449K$385K-11% 990 PDF
FY2023 $504K$284K+18% 990 PDF
FY2022 $429K$286K+21% 990 PDF
FY2021 $355K$204K+6% 990 PDF
FY2020 $335K$138K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash

Full filing: Form 990 for FY2024

Every line we hold from the return, cited to its Part and line.
Part VIII · Statement of revenue $449,095 across 9 lines filed
VIII-1c Fundraising events$3,550
VIII-1e Government grants$73,655
VIII-1f All other contributions, gifts and grants$345,523
VIII-1h Total contributions, gifts and grants$422,728
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $8,805$8,805
VIII-3 Investment incomeExcluded from tax $13,391$13,391
VIII-8 Net income from fundraising eventsExcluded from tax −$629−$629
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $4,800$4,800
VIII-12 Total revenueRelated to mission $0 · Unrelated business $8,805 · Excluded from tax $17,562$449,095
Part IX · Statement of functional expenses $385,372 across 15 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $59,477 · Management $19,267 · Fundraising $5,026$83,770
IX-7 Other salaries and wagesPrograms $117,230 · Management $9,844 · Fundraising $14,014$141,088
IX-9 Other employee benefitsPrograms $9,094 · Management $2,686$11,780
IX-10 Payroll taxesPrograms $14,957 · Management $2,510 · Fundraising $1,645$19,112
IX-11c Accounting feesManagement $28,961$28,961
IX-11g Other fees for servicesPrograms $150 · Fundraising $9,412$9,562
IX-12 Advertising and promotionFundraising $2,586$2,586
IX-13 Office expensesPrograms $548 · Management $38$586
IX-14 Information technologyPrograms $2,348 · Management $2,350 · Fundraising $4,415$9,113
IX-16 OccupancyPrograms $7,632$7,632
IX-17 TravelPrograms $182 · Management $181 · Fundraising $181$544
IX-22 Depreciation, depletion and amortizationPrograms $22,679$22,679
IX-23 InsurancePrograms $5,786 · Management $5,785$11,571
IX-24 Other expenses (24a–d)Programs $35,674$35,674
IX-24e All other expensesPrograms $400 · Management $63 · Fundraising $251$714
IX-25 Total functional expensesPrograms $276,157 · Management $71,685 · Fundraising $37,530$385,372
Part X · Balance sheet $894,361 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $2,598$1,242
X-2 Savings and temporary cash investmentsStart of year $649,238$695,027
X-10c Land, buildings and equipment, netStart of year $117,673$137,995
X-15 Other assetsStart of year $54,527$60,097
X-16 Total assetsStart of year $824,036$894,361
X-17 Accounts payable and accrued expensesStart of year $4,054$5,086
X-26 Total liabilitiesStart of year $4,054$5,086
X-27 Net assets without donor restrictionsStart of year $666,443$760,882
X-28 Net assets with donor restrictionsStart of year $153,539$128,393
X-32 Total net assets or fund balancesStart of year $819,982$889,275
X-33 Total liabilities and net assetsStart of year $824,036$894,361
Part XI · Reconciliation of net assets $889,275 net assets at year end
XI-1 Total revenue$449,095
XI-2 Total expenses$385,372
XI-3 Revenue less expenses$63,723
XI-4 Net assets at start of year$819,982
XI-9 Other changes in net assets$5,570
XI-10 Net assets at end of year$889,275

Not shown yet: ratings, outcomes, and peer benchmarks. A Form 990 doesn’t report them.

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
Names, privacy, and removal requests More

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