Is it real?
Yes. Exemption reinstated. Listed in IRS Pub. 78 (as of October 2026). Latest filing on record: FY2024. IRS ruling in Dec 2021.
IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File
Where the money goes
30 cents of each dollar spent went to programs.
Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.
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Who runs it and what they're paid
3 people listed on the 990.
Capers Rumph’s $30K as Lead Farm Manager is at the 23rd percentile of top reported officer pay among 1993 $100K–1M youth development 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 · 3 named individuals · Part VII
| Name | FY2022 | FY2021 |
|---|---|---|
| Capers Rumph | $30,299 | $25,000 |
| Henney Sullivan | $30,299 | — |
| Nita Sridharan | $20,390 | — |
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.
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Questions the 990 asks
The form asks each of these directly. These are the filed answers.
- Family or business ties among officersPt VI · Ln 2No
- Top official's pay set by an independent reviewPt VI · Ln 15aNo
Programs and updates
Donates food, regenerates soil through no-till farming, and established a Board of Directors.
Questions for Working Theory Farm
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2021 Summer Harvest Crew weekly from March through June building toward a program that supports summer participants throughout the following academic year.
We donated more than 10,000 pounds to people experiencing food insecurity through our friends at Centro Cultural and other partner organizations;
Funders
Who pays for it.
From grant filings on record. Receipts are incomplete: individual donors are never listed.
Grants
By the numbers
The FY2023 990, line by line.
Download 990
| Line | Start FY23 | End FY23 |
|---|---|---|
| Cash and savingsLn 1–2 | $18K | $206K |
| InvestmentsLn 11–13 | $0 | $0 |
| Land, buildings, equipmentLn 10c | $7K | $0 |
| Total assetsLn 16 | $25K | $206K |
| LiabilitiesLn 26 | $0 | $0 |
| Net assetsLn 32 | $25K | $206K |
| Line | Total | Programs | Management | Fundraising |
|---|---|---|---|---|
| Benefits paid to or for membersLn 4 | $1K | $1K | ||
| Pay of current officers, directors and key staffLn 5 | $208K | $0 | $208K | $0 |
| Pay of disqualified personsLn 6 | $0 | $0 | $0 | $0 |
| Other salaries and wagesLn 7 | $0 | $0 | $0 | $0 |
| Pension plan contributionsLn 8 | $0 | $0 | $0 | $0 |
| Other employee benefitsLn 9 | $0 | $0 | $0 | $0 |
| Payroll taxesLn 10 | $0 | $0 | $0 | $0 |
| Advertising and promotionLn 12 | $87 | $87 | $0 | $0 |
| Office expensesLn 13 | $91K | $91K | $0 | $0 |
| Information technologyLn 14 | $0 | $0 | $0 | $0 |
| RoyaltiesLn 15 | $0 | $0 | $0 | $0 |
| OccupancyLn 16 | $0 | $0 | $0 | $0 |
| TravelLn 17 | $0 | $0 | $0 | $0 |
| Travel and entertainment for public officialsLn 18 | $0 | $0 | $0 | $0 |
| Conferences, conventions and meetingsLn 19 | $0 | $0 | $0 | $0 |
| InterestLn 20 | $0 | $0 | $0 | $0 |
| Payments to affiliatesLn 21 | $0 | $0 | $0 | $0 |
| Depreciation, depletion and amortizationLn 22 | $0 | $0 | $0 | $0 |
| InsuranceLn 23 | $12K | $0 | $12K | $0 |
| Total functional expensesLn 25 | $312K | $92K | $220K | $0 |
Filing history
| Year | Money in | Money out | In minus out | Net assets | Download |
|---|---|---|---|---|---|
| FY2024 Latest | $819K | $410K | $409K | $615K | 990 PDF |
| FY2023 Viewing | $494K | $312K | $181K | $206K | 990 PDF |
| FY2022 | $219K | $204K | $15K | $25K | 990 PDF |
| FY2021 | $132K | $11K | 990 PDF |
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Schedules filed Part IV
See the full FY2023 990 (6 parts)
Part I · Summary $493,555 revenue, 12 lines filed
Part VI · Governance 3 of 4 board members independent, 2 to look at
Part VIII · Statement of revenue $493,555 across 14 lines filed
Part IX · Statement of functional expenses $312,361 across 19 lines filed
Part X · Balance sheet $206,316 assets, 22 lines filed
Part XI · Reconciliation of net assets $206,316 net assets at year end
Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File
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