Liabilities / Assets
68th percentile
Higher debt load relative to assets than 68% of similar nonprofits.
Farm of the Child Inc
EIN 43-1776877 • 501(c)3 • Tampa, FL
Profile
Farm of the Child is a Catholic non-profit that supports Finca del Nino - Honduras, a mission modeled on the Holy Family that educates, protects and promotes healing and spiritual formation for orphaned and abandoned children and families in the local community.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.11x
Liabilities / Revenue
72nd percentile
Higher debt load relative to revenue than 72% of similar nonprofits.
Net Margin
36th percentile
Higher net margin than 36% of similar nonprofits.
Top Officer Pay
55th percentile
Higher top officer pay than 55% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
40th percentile
Faster asset growth than 40% of similar nonprofits.
Revenue Growth
15th percentile
Faster revenue growth than 15% of similar nonprofits.
Balance Sheet
Assets
Down$746,636
Down $3,443 (-0.5%) from 2023
Liabilities
Up$79,515
Up $8,427 (+12%) from 2023
Net Assets
Down$667,121
Down $11,870 (-1.7%) from 2023
Revenue
Down$648,502
Down $204,283 (-24%) from 2023
Expenses
Down$660,372
Down $56,355 (-7.9%) from 2023
Net Income
Down-$11,870
Down $147,928 (-109%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $746,636
- Liabilities
- $79,515
- Net assets
- $667,121
- Revenue
- $648,502
- Expenses
- $660,372
- Net income
- -$11,870
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- May 20, 2025
- Return Version
- 2024v5.1
- Gross Receipts
- $669,723
Mission and Program Overview
Mission
Farm of the Child is a Catholic non-profit that supports Finca del Nino - Honduras, a mission modeled on the Holy Family that educates, protects and promotes healing and spiritual formation for orphaned and abandoned children and families in the local community.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $549,089 | $664,520 | ▲ $115,431 |
| Cash and Non-Interest-Bearing Accounts | $180,737 | $79,708 | ▼ $101,029 |
| Investments in Publicly Traded Securities | $19,902 | $2,121 | ▼ $17,781 |
| Total Assets | $750,079 | $746,636 | ▼ $3,443 |
| Other Assets Total | $351 | $287 | ▼ $64 |
| Liabilities | |||
| Deferred Revenue | $69,889 | $77,401 | ▲ $7,512 |
| Accounts Payable and Accrued Expenses | $1,199 | $2,114 | ▲ $915 |
| Total Liabilities | $71,088 | $79,515 | ▲ $8,427 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $480,206 | $479,601 | ▼ $605 |
| Net Assets With Donor Restrictions | $198,785 | $187,520 | ▼ $11,265 |
| Total Net Assets Fund Balance | $678,991 | $667,121 | ▼ $11,870 |
| Total Liabilities and Net Assets / Fund Balance | $750,079 | $746,636 | ▼ $3,443 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Zulena Pescatore | President |
| Harrison Hanvey | Vice President |
| Tom Purekal | Vice President |
| Cathy Ross | Board Member |
| Christopher Smith | Board Member |
| Laura Shaw | Board Member |
| Mark Miller | Board Member |
| Mary Beth Iduh | Board Member |
| Matthew Kuczora | Board Member |
| Nick Poradek | Board Member |
| Vincent Pescatore | Board Member |
| Allison Doerr | Secretary |
| Jamie Towey | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $621,298
- Program Service Revenue
- $0
- Investment Income
- $27,145
- Other Revenue
- $59
- All Other Contributions
- $621,298
- Change in Net Assets
- $-11,870
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Grants and Similar Amounts Paid | $518,930 |
| Salaries, Compensation, and Employee Benefits | $81,775 |
| Other Expenses | $59,667 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Foreign Grants | $518,930 | - | - | $518,930 |
| Other Salaries and Wages | $40,456 | $34,463 | $0 | $74,919 |
| Fees for Services Accounting | $0 | $8,400 | $0 | $8,400 |
| Payroll Taxes | $3,702 | $3,154 | $0 | $6,856 |
| Conferences and Meetings | $0 | $6,691 | $0 | $6,691 |
| Advertising | $5,833 | $0 | $0 | $5,833 |
| Office Expenses | $0 | $5,370 | $0 | $5,370 |
| Fees for Services Other | $945 | $1,460 | $0 | $2,405 |
| Insurance | $0 | $1,241 | $0 | $1,241 |
| Other Expenses | $0 | $481 | $0 | $481 |
| Total Functional Expenses | $581,335 | $79,037 | $0 | $660,372 |
International Activity
International Summary
- Offices
- 1
- Employees
- 39
- Spending
- $518,930
International Compliance
- Foreign grant records maintained
- Yes
- Activity in boycott countries
- No
- Foreign corporation ownership
- No
- Foreign partnership interest
- No
- Interest in foreign trust
- No
- Passive foreign investment company interest
- No
- Transfers to foreign corporations
- No
International Activities
| Region | Activity | Services | Offices | Employees | Spending |
|---|---|---|---|---|---|
| Central America | Program Services | Childrens Services | 1 | 39 | $518,930 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Backup withholding compliance
- Yes
- 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
- No
- Management duties delegated
- No
Filing and Contact Details
Filer
- Filer Name
- Farm of the Child Inc
- EIN
- 43-1776877
- Phone
- 7274754459
- Address
- 100 S Ashley Drive, Tampa, FL 33602
Signing Officer
- Name
- Jamie Towey
- Title
- Treasurer
- Phone
- 7274754459
- Signed
- 2025-05-20
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Jamie Towey
- Formed
- 1997
- Legal Domicile
- Fl
- Voting Board Members
- 13
- Independent Board Members
- 13
- Employees
- 2
- Volunteers
- 28
Preparer
- Firm
- Fontana CPAS
- Address
- 13007 W Linebaugh Ave, Tampa, FL 33626
- Preparer
- Eric Fontana
- Phone
- 7277999533
Supplemental Narrative
Additional Explanations
Pt VI, Line 11B
“A copy of the Form 990, and all required schedules, are provided via electronic mail to all members, both voting and non-voting, of the Farm of the Child Board of Directors. It is reviewed in conjunction with year-end financial statements, including a Statement of Financial Position, Statement of Income & Expenses, and a summary of restricted asset fund accounts. Once all board members have had the opportunity to review the Form 990, it is signed by the Treasurer of the Board and filed with the IRS.”
Pt VI, Line 19
“Disclosures, governing documents, financial statements, and other organizational policies are available on the organizational website (farmofthechild.org), Guidestar, and/or upon request.”
Pt VI, Line 15A
“The compensation package for the Program Administrator is determined at the annual Board of Directors meeting. Compensation for the Program Administrator is based on previous years performance and achievement of established goals and objectives, taking into consideration the financial position of the organization and ability to provide a modest, if any, annual raise. The compensation for the upcoming fiscal year is proposed by the Executive Committee of the Board and voted upon and accepted by consensus of the full Board.”
Pt VI, Line 15B
“The compensation package for the Program Administrator is determined at the annual Board of Directors meeting. Compensation for the Program Administrator is based on previous years performance and achievement of established goals and objectives, taking into consideration the financial position of the organization and ability to provide a modest, if any, annual raise. The compensation for the upcoming fiscal year is proposed by the Executive Committee of the Board and voted upon and accepted by consensus of the full Board.”
Pt VI, Line 12C
“A written disclosure form is required to be submitted annually by each Board member. The Secretary of the Board maintains a list of potentially conflicted entities. The Executive Committee of the Board is tasked with ensuring the conflict of interest policy is followed with respect to any proposed transactions and/or decisions.”
Pt VI, Line 2
“Zulena Pescatore and Vincent Pescatore are mother and son.”
Raw XML AppendixShowing 400 of 475 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990/Desc | 0 | Family Life - Farm of the Child supports the housing, feeding, family-style care, social, psychological, and medical services for up to fifty orphaned and abandoned children at Finca del Nino in Trujilio Colon, Honduras. Educational & Vocational Programs - Farm of the Child supports the academic and vocational education of 120+ students through the St. Peters Catholic School and the Vincent Prescatore Institute at Finca del Nino in Trujilio Colon, Honduras. Additionally, Farm of the Child supports their secondary education through local high school programs. Farm of the Child offers scholarship opportunities for qualified youth to pursue university education, both within Honduras as well as internationally, when possible. Farm Operations - Farm of the Child supports the programmatic administration of Finca del Nino in Trujilio Colon, Honduras through the support of an Program Administrator, a Program Director on-site in Honduras, as well as all administrative expenses for program operations in Honduras. |
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| IRS990/MissionDesc | 0 | Farm of the Child is a Catholic non-profit that supports Finca del Nino - Honduras, a mission modeled on the Holy Family that educates, protects and promotes healing and spiritual formation for orphaned and abandoned children and families in the local community. |
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| IRS990/OtherExpensesGrp/Desc | 1 | Recruitment |
| IRS990/OtherExpensesGrp/Desc | 2 | Merchant & Bank Fees |
| IRS990/OtherExpensesGrp/Desc | 3 | Miscellaneous |
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| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 6856 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | Jamie Towey |
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| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | Other Income Part II, Line 10 Description: Miscellaneous revenue 2020: 51. 2024: 59. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | Pt II Ln 10 |
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| IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt | 0 | Central America |
| IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt | 0 | Childrens Services |
| IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt | 0 | Program Services |
| IRS990ScheduleF/BoycottCountriesInd | 0 | false |
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| IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt | 0 | Farm of the Child board of directors reviews and approves its level of annual financial assistance in the context of Finca del Ninos proposed annual budget for Honduran programs, and reviews monthly Finca del Nino budget reports to ensure spending is in line with the stated mission and programs. Farm of the Child board of directors further promotes the strength and continuity of the mission by providing oversight and support of programs in Honduras, and recruiting missionaries to serve in Honduras. |
| IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Pt I Line 2 |
| IRS990ScheduleF/Total501c3OrgCnt | 0 | 1 |
| IRS990ScheduleF/TotalEmployeeCnt | 0 | 39 |
| IRS990ScheduleF/TotalOfficeCnt | 0 | 1 |
| IRS990ScheduleF/TotalSpentAmt | 0 | 518930 |
| IRS990ScheduleF/TransferToForeignCorpInd | 0 | false |
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| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | A copy of the Form 990, and all required schedules, are provided via electronic mail to all members, both voting and non-voting, of the Farm of the Child Board of Directors. It is reviewed in conjunction with year-end financial statements, including a Statement of Financial Position, Statement of Income & Expenses, and a summary of restricted asset fund accounts. Once all board members have had the opportunity to review the Form 990, it is signed by the Treasurer of the Board and filed with the IRS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Disclosures, governing documents, financial statements, and other organizational policies are available on the organizational website (farmofthechild.org), Guidestar, and/or upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | The compensation package for the Program Administrator is determined at the annual Board of Directors meeting. Compensation for the Program Administrator is based on previous years performance and achievement of established goals and objectives, taking into consideration the financial position of the organization and ability to provide a modest, if any, annual raise. The compensation for the upcoming fiscal year is proposed by the Executive Committee of the Board and voted upon and accepted by consensus of the full Board. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | The compensation package for the Program Administrator is determined at the annual Board of Directors meeting. Compensation for the Program Administrator is based on previous years performance and achievement of established goals and objectives, taking into consideration the financial position of the organization and ability to provide a modest, if any, annual raise. The compensation for the upcoming fiscal year is proposed by the Executive Committee of the Board and voted upon and accepted by consensus of the full Board. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | A written disclosure form is required to be submitted annually by each Board member. The Secretary of the Board maintains a list of potentially conflicted entities. The Executive Committee of the Board is tasked with ensuring the conflict of interest policy is followed with respect to any proposed transactions and/or decisions. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Zulena Pescatore and Vincent Pescatore are mother and son. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Pt VI, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Pt VI, Line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Pt VI, Line 15a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Pt VI, Line 15b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Pt VI, Line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Pt VI, Line 2 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
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