Civic Intelligence

Ohio Ecological Food and Farm Certification

EIN 34-1324238 • 501(c)5 • Worthington, OH

Profile

Oeffa certification's purpose is to create and promote a healthful, ecological, accountable and sustainable agriculture in ohio and elsewhere through application of an organic certification program and in partnership with oeffa association.

150 E Wilson Bridge Road 230Worthington, OH 43085

www.oeffa.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

98th percentile

0.77x

Higher debt load relative to assets than 98% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

82nd percentile

0.14x

Higher debt load relative to revenue than 82% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Net Margin

13th percentile

-8.0%

Higher net margin than 13% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

42nd percentile

$55,750

Higher top officer pay than 42% of similar nonprofits.

Top officer pay equals 2.4% of source-year revenue.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Asset Growth

3rd percentile

-25%

Faster asset growth than 3% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

67th percentile

11%

Faster revenue growth than 67% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$414,464

Down $308,984 (-43%) from 2022

Liabilities

Up

$320,499

Up $218,514 (+214%) from 2022

Net Assets

Down

$93,965

Down $527,498 (-85%) from 2022

Revenue

Up

$2,355,929

Up $357,830 (+18%) from 2022

Expenses

Up

$2,544,226

Up $530,911 (+26%) from 2022

Net Income

Down

-$188,297

Down $173,081 (-1137%) from 2022

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2012: $372,515Liabilities 2012: $334,026Net Assets 2012: $38,4892012Assets 2013: $334,059Liabilities 2013: $27,539Net Assets 2013: $306,5202013Assets 2014: $386,644Liabilities 2014: $45,464Net Assets 2014: $341,1802014Assets 2016: $680,583Liabilities 2016: $56,278Net Assets 2016: $624,3052016Assets 2017: $670,011Liabilities 2017: $66,078Net Assets 2017: $603,9332017Assets 2018: $749,592Liabilities 2018: $136,998Net Assets 2018: $612,5942018Assets 2019: $623,466Liabilities 2019: $157,606Net Assets 2019: $465,8602019Assets 2020: $1,013,279Liabilities 2020: $610,304Net Assets 2020: $402,9752020Assets 2021: $1,028,280Liabilities 2021: $391,601Net Assets 2021: $636,6792021Assets 2022: $723,448Liabilities 2022: $101,985Net Assets 2022: $621,4632022Assets 2024: $414,464Liabilities 2024: $320,499Net Assets 2024: $93,9652024

Highlighted filing

2024

Assets$414,464
Liabilities$320,499
Net Assets$93,965

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2012: $560,7792012Revenue 2013: $935,691Expenses 2013: $881,050Net Income 2013: $54,6412013Revenue 2014: $1,085,045Expenses 2014: $1,050,385Net Income 2014: $34,6602014Revenue 2016: $1,496,740Expenses 2016: $1,367,599Net Income 2016: $129,1412016Revenue 2017: $1,690,873Expenses 2017: $1,705,495Net Income 2017: -$14,6222017Revenue 2018: $1,890,420Expenses 2018: $1,877,599Net Income 2018: $12,8212018Revenue 2019: $1,880,188Expenses 2019: $2,026,922Net Income 2019: -$146,7342019Revenue 2020: $1,922,712Expenses 2020: $1,985,597Net Income 2020: -$62,8852020Revenue 2021: $2,241,688Expenses 2021: $2,007,984Net Income 2021: $233,7042021Revenue 2022: $1,998,099Expenses 2022: $2,013,315Net Income 2022: -$15,2162022Revenue 2024: $2,355,929Expenses 2024: $2,544,226Net Income 2024: -$188,2972024

Highlighted filing

2024

Revenue$2,355,929
Expenses$2,544,226
Net Income-$188,297

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 28, 2025
Return Version
2024v5.2
Gross Receipts
$2,355,929
Mission and Program Overview

Mission

To create and promote a healthful, ecological, accountable and sustainable agriculture in ohio and elsewhere through the management and promotion of an organic certification program in accordance with the united states department of agriculture's national organic program standards.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$183,964$338,747▲ $154,783
Land, Buildings, and Equipment, Net$33,955$25,588▼ $8,367
Accounts Receivable$221,697$20,374▼ $201,323
Cash and Non-Interest-Bearing Accounts$112,964$17,653▼ $95,311
Prepaid Expenses and Deferred Charges$7,908$7,602▼ $306
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$552,175$414,464▼ $137,711
Other Assets Total$-8,313$4,500▲ $12,813
Liabilities
Other Liabilities-$278,577-
Accounts Payable and Accrued Expenses$242,542$41,922▼ $200,620
Total Liabilities$242,542$320,499▲ $77,957
Net Assets / Fund Balance
Net Assets With Donor Restrictions$309,633--
Net Assets Without Donor Restrictions-$93,965-
Total Net Assets Fund Balance$309,633$93,965▼ $215,668
Total Liabilities and Net Assets / Fund Balance$552,175$414,464▼ $137,711

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$25,588$58,078$83,666
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Khara StrumExecutive DirectorPT$27,875$27,875$55,750

Board Members and Trustees

NameTitle
Tom RapiniPresident
Jim BidigareVice President
Jordan CampbellTrustee
Mary DuffeyTrustee
Lisa HelmSecretary
Katherine BonillaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,317,533
Investment Income
$19,231
Other Revenue
$19,165
Change in Net Assets
$-188,297
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,623,128
Other Expenses$921,098
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$1,239,011
Other Employee Benefits---$227,889
All Other Expenses---$146,649
Payroll Taxes---$98,032
Fees for Services Other---$61,344
Fees for Services Accounting---$52,243
Other Expenses---$47,992
Occupancy---$36,041
Pension Plan Contributions---$30,321
Information Technology---$27,910
Current Officers, Directors, Trustees, and Key Employees---$27,875
Travel---$17,768
Insurance---$10,912
Depreciation Depletion---$8,367
Advertising---$8,149
Interest---$4,991
Office Expenses---$3,123
Total Functional Expenses$0$0$0$2,544,226
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Intercompany with C3 Shared Services$278,577
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Organization only has members. No stockholders

Form 990, Part VI, Section A, Line 7A

Members elect the board of directors

Form 990, Part VI, Section A, Line 7B

Members must approve bylaw or corporate organizational changes, Board has all other corporate authority.

Form 990, Part VI, Section A, Line 8B

Secretary takes minutes at the meeting, they are approved by Board at the next meeting.

Form 990, Part VI, Section B, Line 11B

Organizations process to review form 990. The Federal form 990 was distributed to the members of the board. Finance committee of the board reviews and recommends to board prior to filing with the IRS. The board approves the 990.

Form 990, Part VI, Section B, Line 12C

Enforcement of conflicts of interest policy. Members of the board review and complete a board questionnaire regarding the policy and any possible activities that would be conflicts of interest. Compliance staff review for conflicts.

Form 990, Part VI, Section B, Line 15A

Compensation process for top official. The board researches comparability data and documents their deliberations regarding employee compensation, in the minutes from that meeting. The board reviews managements recommendation for employee compensation.

Form 990, Part VI, Section B, Line 15B

Compensation process for officers. The board researches comparability data and documents their deliberations regarding officer compensation, in the minutes from that meeting. Currently no officer is compensated.

Form 990, Part VI, Section C, Line 19

The organization makes this information available upon request and posts on its website.

Filing and Contact Details

Filer

Filer Name
Ohio Ecological Food and Farm
EIN
34-1324238
Phone
6142622022
Address
150 E Wilson Bridge Road 230, Worthington, OH 43085

Signing Officer

Name
Khara Strum
Title
Executive Director
Signed
2025-07-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Khara Strum
Formed
1980
Legal Domicile
Oh
Voting Board Members
7
Independent Board Members
7
Employees
0

Preparer

Firm
Total Business Solutions LLC
Address
4515 PERRIN ST, GROVE CITY, OH 43123
Preparer
Brad Elgin
Phone
6145370956
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

= -$27371

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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt230326
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt31779023
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt4700
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0501184
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt15750
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt230326
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt31779023
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4700
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt012360
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01015366
IRS990/PYOtherRevenueAmt017874
IRS990/PYProgramServiceRevenueAmt02084747
IRS990/PYRevenuesLessExpensesAmt0-311830
IRS990/PYSalariesCompEmpBnftPaidAmt01411445
IRS990/PYTotalExpensesAmt02426811
IRS990/PYTotalRevenueAmt02114981
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-188297
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0183964
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0338747
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt025588
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt058078
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt083666
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0278577
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Intercompany with C3 Shared Services
IRS990ScheduleD/TotalBookValueLandBuildingsAmt025588
IRS990ScheduleD/TotalLiabilityAmt0278577
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Organization only has members. No stockholders
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Members elect the board of directors
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Members must approve bylaw or corporate organizational changes, Board has all other corporate authority.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Secretary takes minutes at the meeting, they are approved by Board at the next meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Organizations process to review form 990. The Federal form 990 was distributed to the members of the board. Finance committee of the board reviews and recommends to board prior to filing with the IRS. The board approves the 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Enforcement of conflicts of interest policy. Members of the board review and complete a board questionnaire regarding the policy and any possible activities that would be conflicts of interest. Compliance staff review for conflicts.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Compensation process for top official. The board researches comparability data and documents their deliberations regarding employee compensation, in the minutes from that meeting. The board reviews managements recommendation for employee compensation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Compensation process for officers. The board researches comparability data and documents their deliberations regarding officer compensation, in the minutes from that meeting. Currently no officer is compensated.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8The organization makes this information available upon request and posts on its website.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9= -$27371
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section A, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part XI, Line 9
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Ohio Ecological Food and Farm Assoc
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0341638273
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Charitable
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt010
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0150 E Wilson Bridge Rd
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Worthington
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd043085
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0true
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0true
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0true
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt067320
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt167320
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0Xfer Mo Fees
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1Xfer Mo Fees
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0Ohio Ecological Food and Farm Assoc
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1Ohio Ecological Food and Farm Assoc
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0p
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1r
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0true
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0552175
IRS990/TotalAssetsEOYAmt0414464
IRS990/TotalAssetsGrp/BOYAmt0552175
IRS990/TotalAssetsGrp/EOYAmt0414464
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt02544226
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0242542
IRS990/TotalLiabilitiesEOYAmt0320499
IRS990/TotalLiabilitiesGrp/BOYAmt0242542
IRS990/TotalLiabilitiesGrp/EOYAmt0320499
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0309633
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt093965
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt0550
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt0550
IRS990/TotalProgramServiceExpensesAmt02545627
IRS990/TotalProgramServiceRevenueAmt02317533
IRS990/TotalReportableCompFromOrgAmt027875
IRS990/TotalRevenueGrp/ExclusionAmt038396
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02317533
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02355929
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0552175
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0414464
IRS990/TotReportableCompRltdOrgAmt027875
IRS990/TravelGrp/TotalAmt017768
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0150 E Wilson Bridge Road 230
IRS990/USAddress/CityNm0Worthington
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd043085
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0https://grow.oeffa.org/
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z

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