Liabilities / Assets
80th percentile
Higher debt load relative to assets than 80% of similar nonprofits.
Covenant Pathways
990 • Fiscal year 2023 • EIN 47-3515588
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.05x
Liabilities / Revenue
84th percentile
Higher debt load relative to revenue than 84% of similar nonprofits.
Net Margin
44th percentile
Higher net margin than 44% of similar nonprofits.
Top Officer Pay
94th percentile
Higher top officer pay than 94% of similar nonprofits.
Top officer pay equals 13.6% of source-year revenue.
Asset Growth
52nd percentile
Faster asset growth than 52% of similar nonprofits.
Revenue Growth
51st percentile
Faster revenue growth than 51% of similar nonprofits.
Balance Sheet
Assets
Up$282,243
Up $9,430 (+3.5%) from 2022
Net Assets
Up$267,739
Up $14,414 (+5.7%) from 2022
Liabilities
Down$14,504
Down $4,984 (-26%) from 2022
Revenue And Expenses
Revenue
Up$271,153
Up $8,123 (+3.1%) from 2022
Expenses
Down$258,438
Down $13,183 (-4.9%) from 2022
Net Income
Up$12,715
Up $21,306 (+248%) from 2022
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2023 to Dec 31, 2023
- Signed
- Jun 30, 2024
- Return Version
- 2023v5.0
- Gross Receipts
- $271,153
Mission and Program Overview
Mission
Covenant Pathways farm (Spirit Farm) was developed to be a living example of how we can recover and reclaim traditional farming and spiritual practices, along with modern practices, to establish resiliency in our way of life, reducing the dependency on the very food system that is harming us. Spirit Farm continues to develop the demonstration farm that uses all organic practices, including microbiological composting, to heal the hard high desert southwestern soil. Our mission is to generate opportunities that impact individuals and communities with Native traditions that attach the human spirit to the Earth. In addition, we provide additional opportunities for growers to increase the quantity and quality of their produce, as well as use less water, which is a critical step when growing food in our climate.
Covenant Pathways farm (Spirit Farm) was developed to be a living example of how we can recover and reclaim traditional farming and spiritual practices, along with modern practices, to establish resiliency in our way of life, reducing the dependency on the very food system that is harming us. We apply ancestral Indigenous wisdom integrating creative solutions energized by nature that provides experience and training to grow nutrient rich foods in the southwest high desert. Spirit Farm uses all organic practices, including microbiological composting, to heal the hard high desert southwestern soil. Our mission is to generate opportunities that impact individuals and communities with Native traditions that attach the human spirit to the Earth. In addition, we provide additional opportunities for growers to increase the quantity and quality of their produce, as well as use less water, which is a critical step when growing food in our climate.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cap Stk Tr Prin Current Funds | $243,959 | $234,233 | ▼ $9,726 |
| Cash and Non-Interest-Bearing Accounts | $137,668 | $146,600 | ▲ $8,932 |
| Land, Buildings, and Equipment, Net | $132,618 | $134,617 | ▲ $1,999 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $17,958 | $17,958 | → $0 |
| Rtn Earn Endowment Incm Other Fnds | $-8,592 | $15,548 | ▲ $24,140 |
| Pledges and Grants Receivable | $2,000 | $0 | ▼ $2,000 |
| Prepaid Expenses and Deferred Charges | $0 | $724 | ▲ $724 |
| Accounts Receivable | $0 | $280 | ▲ $280 |
| Savings and Temporary Cash Investments | $6 | $22 | ▲ $16 |
| Other Notes and Loans Receivable, Net | $0 | $0 | → $0 |
| Receivable From Disqualified Prsn | $0 | $0 | → $0 |
| Receivables From Officers Etc | $0 | $0 | → $0 |
| Investments Other Securities | $0 | $0 | → $0 |
| Investments Program Related | $0 | $0 | → $0 |
| Investments in Publicly Traded Securities | $0 | $0 | → $0 |
| Intangible Assets | $0 | $0 | → $0 |
| Inventories for Sale or Use | $0 | $0 | → $0 |
| Loans From Officers Directors | $0 | $0 | → $0 |
| Total Assets | $272,813 | $282,243 | ▲ $9,430 |
| Other Assets Total | $521 | $0 | ▼ $521 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $19,488 | $14,504 | ▼ $4,984 |
| Accounts Payable and Accrued Expenses | $0 | $0 | → $0 |
| Grants Payable | $0 | $0 | → $0 |
| Unsecured Notes Loans Payable | $0 | $0 | → $0 |
| Other Liabilities | - | $0 | - |
| Deferred Revenue | $0 | $0 | → $0 |
| Escrow Account Liability | $0 | $0 | → $0 |
| Tax Exempt Bond Liabilities | $0 | $0 | → $0 |
| Total Liabilities | $19,488 | $14,504 | ▼ $4,984 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $253,325 | $267,739 | ▲ $14,414 |
| Total Liabilities and Net Assets / Fund Balance | $272,813 | $282,243 | ▲ $9,430 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $2,300 | $0 | $0 |
| Other Land Buildings | $0 | $0 | $0 |
| Land | $0 | - | $0 |
| Equipment | $132,317 | $0 | $0 |
| Leasehold Improvements | $0 | $0 | $0 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| James Skeet | Executive Director | FT | $36,767 | $36,767 |
| Joyce Skeet | Program Director | FT | $34,759 | $34,759 |
| Natana Begay | Business Manager | PT | $21,575 | $21,575 |
| Vanessa Vandever | board member | - | $300 | $300 |
Board Members and Trustees
| Name | Title |
|---|---|
| Byron McMillan | board president |
| Chanselyn foster | board member |
| Harriet Yazzie | Board Member |
| Julie Matt | board member |
| Percy Anderson | board member |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $269,918
- Program Service Revenue
- $1,235
- Investment Income
- $0
- Other Revenue
- $0
- All Other Contributions
- $242,518
- Change in Net Assets
- $12,715
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $146,914 |
| Other Expenses | $111,524 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | $68,609 | $2,916 | $0 | $71,525 |
| Other Salaries and Wages | $64,003 | $7,393 | $0 | $71,396 |
| Other Expenses | $55,537 | $0 | $0 | $55,537 |
| Fees for Services Other | $15,062 | $2,417 | $0 | $17,479 |
| Travel | $12,046 | $411 | $0 | $12,457 |
| Occupancy | $12,140 | $0 | $0 | $12,140 |
| Office Expenses | $2,670 | $1,888 | $0 | $4,558 |
| Insurance | $3,803 | $53 | $0 | $3,856 |
| Information Technology | $453 | $3,350 | $0 | $3,803 |
| Payroll Taxes | $53 | $2,898 | $0 | $2,951 |
| All Other Expenses | $627 | $1,067 | $0 | $1,694 |
| Other Employee Benefits | $1,042 | $0 | $0 | $1,042 |
| Total Functional Expenses | $236,045 | $22,393 | $0 | $258,438 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Fundraising Direct Expenses | $0 |
| Fundraising Gross Income | $0 |
| Gaming Direct Expenses | $0 |
| Gaming Gross Income | $0 |
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- Yes
- Subject to proxy tax
- No
Insider Transactions and Loans
Loans and Receivables
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Loans from Officers, Directors, Trustees, and Key Employees | $0 | $0 | → $0 |
| Receivables from Disqualified Persons | $0 | $0 | → $0 |
| Receivables from Officers, Directors, Trustees, and Key Employees | $0 | $0 | → $0 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- 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
- No
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- No
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section A, Line 2
“We have 5 board members, 4 of them are voting members. the 5th board member is James Skeet, the Executive Director of the organization. He is not a voting board member. He, and his wife Joyce Skeet, the program Director are the co-founders of Covenant Pathways.”
Form 990, Part VI, Section A, Line 9
“Byron McMillan, board member, 2245 Matthew Ave, albuquerque, NM 87104; Vanessa Vandever, board member, 15644 Bernardo Center Rd, #406, San Diego, CA 921127; board position ended spring of 2023 Harriet Yazzie PO Box 102, Gamerco, NM 87317, 505-870-7543; board position ended spring of 2023 Julie Matt, (505) 252-9188, [email protected]; 2 board members added in Spring of 2023 Percy Anderson, board member, 910 N 1st Ste A, Gallup, NM 87301, Chanselyn foster, board member, HC 61 box 3031, Winslow, AZ 86047”
Form 990, Part VI, Section B, Line 11B
“Program Director works with the accountant and an experienced 990 preparer for accuracy”
Form 990, Part VI, Section C, Line 19
“Documents, policies and financial statements are made available upon request”
Filing and Contact Details
Filer
- Filer Name
- Covenant Pathways
- EIN
- 47-3515588
- Phone
- 5058708497
- Address
- PO Box 455, Vanderwagen, NM 87326
Signing Officer
- Name
- joyce skeet
- Title
- program director
- Phone
- 5058708497
- Signed
- 2024-06-30
Organization Details
- Principal Officer
- Joyce Skeet
- Formed
- 2015
- Legal Domicile
- Nm
- Voting Board Members
- 4
- Independent Board Members
- 4
- Employees
- 7
- Volunteers
- 4
Raw XML AppendixShowing 400 of 633 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.
| Path | # | Value |
|---|---|---|
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| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 0 |
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| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 280 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | Covenant Pathways farm (Spirit Farm) was developed to be a living example of how we can recover and reclaim traditional farming and spiritual practices, along with modern practices, to establish resiliency in our way of life, reducing the dependency on the very food system that is harming us. We apply ancestral Indigenous wisdom integrating creative solutions energized by nature that provides experience and training to grow nutrient rich foods in the southwest high desert. Spirit Farm uses all organic practices, including microbiological composting, to heal the hard high desert southwestern soil. Our mission is to generate opportunities that impact individuals and communities with Native traditions that attach the human spirit to the Earth. In addition, we provide additional opportunities for growers to increase the quantity and quality of their produce, as well as use less water, which is a critical step when growing food in our climate. |
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| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 1694 |
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| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 0 |
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| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 0 |
| IRS990/Desc | 0 | Spirit Farm: Develop and maintain a demonstration and experiential farm that uses only natural practices including microbiological composting, to heal the high desert southwestern soil and be a living example of how we can recover and reclaim traditional farming and spiritual practices, along with modern practices, to restore natures cycles to heal the environment and establish resiliency in our way of life, reducing the dependency on the very food system that is harming us. The farm provides visual models and discussion opportunities with growers of methods that can increase the quantity and quality of their produce, as well as use less water, which is a critical step when growing food in our climate. Technical assistants are trained annually. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonatedServicesAndUseFcltsAmt | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 7 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
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| IRS990/EscrowAccountLiabilityGrp/BOYAmt | 0 | 0 |
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| IRS990/ExpenseAmt | 0 | 136329 |
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| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Natana Begay |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Vanessa Vandever |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Harriet Yazzie |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Byron McMillan |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Julie Matt |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | Percy Anderson |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | Chanselyn foster |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Business Manager |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | board member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | board president |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | board member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | board member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | board member |
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| IRS990/FormationYr | 0 | 2015 |
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| IRS990/MissionDesc | 0 | Covenant Pathways farm (Spirit Farm) was developed to be a living example of how we can recover and reclaim traditional farming and spiritual practices, along with modern practices, to establish resiliency in our way of life, reducing the dependency on the very food system that is harming us. Spirit Farm continues to develop the demonstration farm that uses all organic practices, including microbiological composting, to heal the hard high desert southwestern soil. Our mission is to generate opportunities that impact individuals and communities with Native traditions that attach the human spirit to the Earth. In addition, we provide additional opportunities for growers to increase the quantity and quality of their produce, as well as use less water, which is a critical step when growing food in our climate. |
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| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 1888 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 2670 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 4558 |
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| IRS990/OtherExpensesGrp/Desc | 0 | Facilities & Equipment |
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| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 64003 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 71396 |
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| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 2898 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 53 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 2951 |
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| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 17958 |
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| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 724 |
| IRS990/PrincipalOfficerNm | 0 | Joyce Skeet |
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| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 110000 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Outreach/Education/Tours |
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| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1235 |
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| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | Community Education/Training: Provided bi-monthly workshops in the community and at our farm to create awareness and train others on soil microbes and how important they are to healing the soil, growing nutrient rich foods, restoring the natural water cycles and removing excess carbon from the atmosphere, Indigenous regenerative agriculture, microbiological composting trainings, food preservation, growing in a greenhouse, animal husbandry, etc. With extensive experience in both traditional Navajo growing practices as well as regenerative farming techniques, with the expertise required to assist growers, Covenant Pathways equips local indigenous growers start and expand their farms, sharing much of the 50+ tons of compost made annually on site. The organization also provides materials and hands on assistance to growers in several nearby communities. Visitors, native and non-native come to the farm to tour and experience the self-sufficiency of the farm. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 50742 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 6850 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | Bio Char Implementation - a program under Spirit Farm to make Biochar to be added to the compost. Biochar has potential to increase the biomass of plants, healing the soil through a natural process. This year the organization is preparing to receive the biochar machine that has the capability to not only make the biochar, but use the heat to warm water that is then piped underneath the soil in the greenhouse, warming the soil in order to extend the growing season. |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 27400 |
| IRS990/ProgSrvcAccomActy3Grp/RevenueAmt | 0 | 48973 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | Local Collaboration: Partnering with local healthy food and agriculture-focused organizations is essential for establishing a food and economic network that expands Indigenous agriculture, makes a healthy variety of foods available, and creates a market for each other's products, goods, and services. Achieving self-sufficiency is our path to productive lives, a flourishing environment, and sustainable economic development. Our expanding network structure is a web. We respect the unique identity of each community: we operate as a gift economy, in which reciprocity and equitable exchange of resources generates opportunity. Regular meetings, workshops, and site visits allow us to discover each other's available goods and services as well as innovations that support network economic growth. Our partners all promote regenerative agriculture. |
| IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt | 0 | 21574 |
| IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt | 0 | 0 |
| IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt | 0 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $282,243
- Liabilities
- $14,504
- Net assets
- $267,739
- Revenue
- $271,153
- Expenses
- $258,438
- Net income
- $12,715