Civic Intelligence

Koinonia Farm Inc

EIN 58-6011213 • 501(c)3 • Americus, GA

Pub. 78 Eligible

Profile

We are christians called to live together in intentional community sharing a life of prayer, work, study, service and fellowship. We seek to embody peacemaking, sustainability and radical sharing. While honoring people of all backgrounds and faiths, we strive to demonstrate the way of jesus as an alternative to materialism, militarism and racism. Koinonia works with various non-profits in the area to assist them in carrying out their ministries. It is koinonia's intention to communicate and demonstrate the christian gospel by our actions and focus on serving others.

1324 Georgia Highway 49 SouthAmericus, GA 31719

koinoniafarm.org

Siviq Scores

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

Liabilities / Assets

77th percentile

0.36x

Higher debt load relative to assets than 77% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

77th percentile

0.37x

Higher debt load relative to revenue than 77% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

35th percentile

-1.7%

Higher net margin than 35% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

16th percentile

-8.8%

Faster asset growth than 16% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

36th percentile

0.3%

Faster revenue growth than 36% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Down

$1,016,422

Down $33,843 (-3.2%) from 2023

Liabilities

Down

$325,628

Down $47,370 (-13%) from 2023

Net Assets

Up

$690,794

Up $13,527 (+2.0%) from 2023

Revenue

Down

$989,088

Down $7,871 (-0.8%) from 2023

Expenses

Down

$975,561

Down $37,986 (-3.7%) from 2023

Net Income

Up

$13,527

Up $30,115 (+182%) from 2023

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,512,773Liabilities 2011: $198,222Net Assets 2011: $1,314,5512011Assets 2012: $1,409,974Liabilities 2012: $132,337Net Assets 2012: $1,277,6372012Assets 2013: $1,232,202Liabilities 2013: $127,845Net Assets 2013: $1,104,3572013Assets 2014: $1,467,723Liabilities 2014: $353,451Net Assets 2014: $1,114,2722014Assets 2015: $1,538,598Liabilities 2015: $420,715Net Assets 2015: $1,117,8832015Assets 2016: $1,424,098Liabilities 2016: $375,243Net Assets 2016: $1,048,8552016Assets 2017: $1,334,716Liabilities 2017: $338,068Net Assets 2017: $996,6482017Assets 2018: $1,279,288Liabilities 2018: $297,669Net Assets 2018: $981,6192018Assets 2019: $1,161,745Liabilities 2019: $319,633Net Assets 2019: $842,1122019Assets 2020: $1,084,098Liabilities 2020: $393,768Net Assets 2020: $690,3302020Assets 2021: $1,160,757Liabilities 2021: $345,979Net Assets 2021: $814,7782021Assets 2022: $1,152,074Liabilities 2022: $458,219Net Assets 2022: $693,8552022Assets 2023: $1,050,265Liabilities 2023: $372,998Net Assets 2023: $677,2672023Assets 2024: $1,016,422Liabilities 2024: $325,628Net Assets 2024: $690,7942024

Highlighted filing

2024

Assets$1,016,422
Liabilities$325,628
Net Assets$690,794

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $728,528Expenses 2011: $646,643Net Income 2011: $81,8852011Revenue 2012: $467,035Expenses 2012: $521,551Net Income 2012: -$54,5162012Revenue 2013: $509,255Expenses 2013: $695,608Net Income 2013: -$186,3532013Revenue 2014: $428,201Expenses 2014: $418,286Net Income 2014: $9,9152014Revenue 2015: $370,392Expenses 2015: $366,781Net Income 2015: $3,6112015Revenue 2016: $446,915Expenses 2016: $515,943Net Income 2016: -$69,0282016Revenue 2017: $769,023Expenses 2017: $821,230Net Income 2017: -$52,2072017Revenue 2018: $805,056Expenses 2018: $820,085Net Income 2018: -$15,0292018Revenue 2019: $778,728Expenses 2019: $853,667Net Income 2019: -$74,9392019Revenue 2020: $907,478Expenses 2020: $1,059,260Net Income 2020: -$151,7822020Revenue 2021: $1,176,552Expenses 2021: $1,052,104Net Income 2021: $124,4482021Revenue 2022: $993,655Expenses 2022: $1,114,578Net Income 2022: -$120,9232022Revenue 2023: $996,959Expenses 2023: $1,013,547Net Income 2023: -$16,5882023Revenue 2024: $989,088Expenses 2024: $975,561Net Income 2024: $13,5272024

Highlighted filing

2024

Revenue$989,088
Expenses$975,561
Net Income$13,527

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.02$0.33$0.69$0.99$0.98$0.01
2023Detailed filing. Detailed filing data is available for this year.$1.05$0.37$0.68$1.00$1.01$0.02
2022Detailed filing. Detailed filing data is available for this year.$1.15$0.46$0.69$0.99$1.11$0.12
2021Detailed filing. Detailed filing data is available for this year.$1.16$0.35$0.81$1.18$1.05$0.12
2020Detailed filing. Detailed filing data is available for this year.$1.08$0.39$0.69$0.91$1.06$0.15
2019Detailed filing. Detailed filing data is available for this year.$1.16$0.32$0.84$0.78$0.85$0.07
2018Detailed filing. Detailed filing data is available for this year.$1.28$0.30$0.98$0.81$0.82$0.02
2017Detailed filing. Detailed filing data is available for this year.$1.33$0.34$1.00$0.77$0.82$0.05
2016Detailed filing. Detailed filing data is available for this year.$1.42$0.38$1.05$0.45$0.52$0.07
2015Summary only. Only limited summary data is available for this year.$1.54$0.42$1.12$0.37$0.37$0.00
2014Summary only. Only limited summary data is available for this year.$1.47$0.35$1.11$0.43$0.42$0.01
2013Summary only. Only limited summary data is available for this year.$1.23$0.13$1.10$0.51$0.70$0.19
2012Summary only. Only limited summary data is available for this year.$1.41$0.13$1.28$0.47$0.52$0.05
2011Summary only. Only limited summary data is available for this year.$1.51$0.20$1.31$0.73$0.65$0.08
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Mar 14, 2025
Return Version
2023v6.0
Gross Receipts
$989,088
Mission and Program Overview

Mission

We are christians called to live together in intentional community sharing a life of prayer, work, study, service and fellowship. We seek to embody peacemaking, sustainability and radical sharing. While honoring people of all backgrounds and faiths, we strive to demonstrate the way of jesus as an alternative to materialism, militarism and racism. Koinonia works with various non-profits in the area to assist them in carrying out their ministries. It is koinonia's intention to communicate and demonstrate the christian gospel by our actions and focus on serving others.

Koinonia's mission is to live together as an intentional community serving god's people in all the ways we can as we continually respond to the needs and challenges of the time. Our formal mission statement is as follows: we are christians called to live together in intentional community sharing a life of prayer, work, study, service and fellowship. We seek to embody peacemaking, sustainability and radical sharing. While honoring people of all backgrounds and faiths, we strive to demonstrate the way of jesus as an alternative to materialism, militarism and racism.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$858,539$851,959▼ $6,580
Inventories for Sale or Use$90,120$91,708▲ $1,588
Other Notes and Loans Receivable, Net$50,395$47,461▼ $2,934
Accounts Receivable$15,077$14,317▼ $760
Cash and Non-Interest-Bearing Accounts$34,096$8,939▼ $25,157
Savings and Temporary Cash Investments$1,038$1,038→ $0
Total Assets$1,050,265$1,016,422▼ $33,843
Other Assets Total$1,000$1,000→ $0
Liabilities
Unsecured Notes Loans Payable$327,179$293,123▼ $34,056
Accounts Payable and Accrued Expenses$45,819$32,505▼ $13,314
Total Liabilities$372,998$325,628▼ $47,370
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$677,267$690,794▲ $13,527
Total Net Assets Fund Balance$677,267$690,794▲ $13,527
Total Liabilities and Net Assets / Fund Balance$1,050,265$1,016,422▼ $33,843

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$689,508$795,707-
Land$116,601--
Equipment$45,850$485,000-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Cathy ZallChair
Amanda MooreDirector
Elizabeth DedeDirector
Fedo JacksonDirector
Gloria HurleyDirector
Jim DubayDirector
Joe GatlinDirector
Michael NeevelDirector
Norris HarrisDirector
Sandy ThornburghDirector
Sue MorrisDirector
Tato SumantriDirector
Bren DubayExecutive Di
Pat NewberrySecretary
Tom FackenderTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$417,001
Program Service Revenue
$570,484
Investment Income
$12
Other Revenue
$1,591
All Other Contributions
$417,001
Change in Net Assets
$13,527
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$736,357
Salaries, Compensation, and Employee Benefits$239,204
Total Fundraising Expense$8,163
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$222,164--$222,164
Depreciation Depletion$73,112--$73,112
Occupancy$50,302$14,344-$64,646
All Other Expenses$55,741$2,403-$58,144
Office Expenses$45,470--$45,470
Insurance$34,897$3,878-$38,775
Other Expenses$20,353$5,133-$20,353
Interest$18,165--$18,165
Payroll Taxes$17,040--$17,040
Advertising$4,099-$8,163$12,262
Travel$844--$844
Fees for Services Legal-$648-$648
Total Functional Expenses$940,992$26,406$8,163$975,561
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
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
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The completed form 990 is reviewed for accuracy by the chief executive officer, then presented to the board of directors for approval before being executed and filed each year.

Form 990, Page 6, Part VI, Line 12C

Board of directors and key employees meet annually to review the conflict of interest policy. Upon completion of this review, the chair and secretary of the board sign and date it. All board members and key employees receive a copy of the policy. The board meets twice a year. Prior to each meeting, board members receive the agenda and are asked to review the conflict of interest policy, making known to the chair of the board and the executive director any conflicts they have, think they may have, or think others may have regarding items on the agenda or any other that may have arisen since the last board meeting. At the beginning of each board meeting, this same request is made again. Any board member conflict that was provided prior to themeeting or at the meeting is reviewed. Based on the findings, the member may be asked 1) to refrain from participating in the discussion of an agenda item or 2) to leave during the discussion about and vote regarding said item. The board retains the right to require a board member to resign based on the nature and depth of the conflict. At each meeting of key employees throughout the year, the conflict of interest question occurs at the top of the meeting. Any conflict is recorded, and the executive director and board chair discuss how to handle it. If the executive director has a conflict, then the board chair and board secretary make the decision as to how to handle it.

Form 990, Page 6, Part VI, Line 19

Each year the financial statements for the previousyear are included in the annual report and distributed at the board of director'smeeting. Copies of the form 990, other governing documents and policies are maintained in the office, posted on the corporation's website, and are available for public review upon request.

Filing and Contact Details

Filer

Filer Name
Koinonia Farm Inc
EIN
58-6011213
Phone
2299240391
Address
1324 GEORGIA HIGHWAY 49 SOUTH, AMERICUS, GA 31719

Signing Officer

Name
Bren Dubay
Title
Executive Director
Phone
2299240391
Signed
2025-03-14

Organization Details

Principal Officer
Bren Dubay
Formed
1970
Legal Domicile
Ky
Voting Board Members
15
Independent Board Members
15
Employees
15
Volunteers
225

Preparer

Firm
Hudgins Consulting LLC
Address
131 THOMAS DRIVE, AMERICUS, GA 31709
Preparer
Frank Hudgins
Phone
2293800208
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

We are christians called to live together in intentional community sharing a life of prayer, work, study, service and fellowship. We seek to embody peacemaking, sustainability and radical sharing. While honoring people of all backgrounds and faiths, we strive to demonstrate the way of jesus as an alternative to materialism, militarism and racism. Koinonia works with various non-profits in the area to assist them in carrying out their ministries. It is koinonia's intention to communicate and demonstrate the christian gospel by our actions and focus on serving others.

Form 990, Page 2, Part III, Line 4D

Koinonia is committed to the ancient christian tradition of hospitality. We welcome people from next door, down the street, from the town, from the county, state, united states and the world. People have been coming to koinonia since its founding in 1942. Koinonia conducts an internship program. Those selected for the program come for a period of time to practice a common way of life together. Often there is a wide age-range in any given term. Individuals, couples, couples with children, single parents with children, those taking a gap year before entering college, those in college, just finishing college, in mid-career or retired may apply. Koinonia works to grow as much nutrient-dense food as we can with the people we have by focusing on the soil. Healthy food comes from healthy, bio-diverse soil. We farm the land sustainably and teach what we learn to others who have an interest in stewardship of the land.

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IRS990/MissionDesc0WE ARE CHRISTIANS CALLED TO LIVE TOGETHER IN INTENTIONAL COMMUNITY SHARING A LIFE OF PRAYER, WORK, STUDY, SERVICE AND FELLOWSHIP. WE SEEK TO EMBODY PEACEMAKING, SUSTAINABILITY AND RADICAL SHARING. WHILE HONORING PEOPLE OF ALL BACKGROUNDS AND FAITHS, WE STRIVE TO DEMONSTRATE THE WAY OF JESUS AS AN ALTERNATIVE TO MATERIALISM, MILITARISM AND RACISM. KOINONIA WORKS WITH VARIOUS NON-PROFITS IN THE AREA TO ASSIST THEM IN CARRYING OUT THEIR MINISTRIES. IT IS KOINONIA'S INTENTION TO COMMUNICATE AND DEMONSTRATE THE CHRISTIAN GOSPEL BY OUR ACTIONS AND FOCUS ON SERVING OTHERS.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0KOINONIA IS COMMITTED TO THE ANCIENT CHRISTIAN TRADITION OF HOSPITALITY. WE WELCOME PEOPLE FROM NEXT DOOR, DOWN THE STREET, FROM THE TOWN, FROM THE COUNTY, STATE, UNITED STATES AND THE WORLD. PEOPLE HAVE BEEN COMING TO KOINONIA SINCE ITS FOUNDING IN 1942. KOINONIA CONDUCTS AN INTERNSHIP PROGRAM. THOSE SELECTED FOR THE PROGRAM COME FOR A PERIOD OF TIME TO PRACTICE A COMMON WAY OF LIFE TOGETHER. OFTEN THERE IS A WIDE AGE-RANGE IN ANY GIVEN TERM. INDIVIDUALS, COUPLES, COUPLES WITH CHILDREN, SINGLE PARENTS WITH CHILDREN, THOSE TAKING A GAP YEAR BEFORE ENTERING COLLEGE, THOSE IN COLLEGE, JUST FINISHING COLLEGE, IN MID-CAREER OR RETIRED MAY APPLY. KOINONIA WORKS TO GROW AS MUCH NUTRIENT-DENSE FOOD AS WE CAN WITH THE PEOPLE WE HAVE BY FOCUSING ON THE SOIL. HEALTHY FOOD COMES FROM HEALTHY, BIO-DIVERSE SOIL. WE FARM THE LAND SUSTAINABLY AND TEACH WHAT WE LEARN TO OTHERS WHO HAVE AN INTEREST IN STEWARDSHIP OF THE LAND.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0WE ARE CHRISTIANS CALLED TO LIVE TOGETHER IN INTENTIONAL COMMUNITY SHARING A LIFE OF PRAYER, WORK, STUDY, SERVICE AND FELLOWSHIP. WE SEEK TO EMBODY PEACEMAKING, SUSTAINABILITY AND RADICAL SHARING. WHILE HONORING PEOPLE OF ALL BACKGROUNDS AND FAITHS, WE STRIVE TO DEMONSTRATE THE WAY OF JESUS AS AN ALTERNATIVE TO MATERIALISM, MILITARISM AND RACISM. KOINONIA WORKS WITH VARIOUS NON-PROFITS IN THE AREA TO ASSIST THEM IN CARRYING OUT THEIR MINISTRIES. IT IS KOINONIA'S INTENTION TO COMMUNICATE AND DEMONSTRATE THE CHRISTIAN GOSPEL BY OUR ACTIONS AND FOCUS ON SERVING OTHERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1KOINONIA IS COMMITTED TO THE ANCIENT CHRISTIAN TRADITION OF HOSPITALITY. WE WELCOME PEOPLE FROM NEXT DOOR, DOWN THE STREET, FROM THE TOWN, FROM THE COUNTY, STATE, UNITED STATES AND THE WORLD. PEOPLE HAVE BEEN COMING TO KOINONIA SINCE ITS FOUNDING IN 1942. KOINONIA CONDUCTS AN INTERNSHIP PROGRAM. THOSE SELECTED FOR THE PROGRAM COME FOR A PERIOD OF TIME TO PRACTICE A COMMON WAY OF LIFE TOGETHER. OFTEN THERE IS A WIDE AGE-RANGE IN ANY GIVEN TERM. INDIVIDUALS, COUPLES, COUPLES WITH CHILDREN, SINGLE PARENTS WITH CHILDREN, THOSE TAKING A GAP YEAR BEFORE ENTERING COLLEGE, THOSE IN COLLEGE, JUST FINISHING COLLEGE, IN MID-CAREER OR RETIRED MAY APPLY. KOINONIA WORKS TO GROW AS MUCH NUTRIENT-DENSE FOOD AS WE CAN WITH THE PEOPLE WE HAVE BY FOCUSING ON THE SOIL. HEALTHY FOOD COMES FROM HEALTHY, BIO-DIVERSE SOIL. WE FARM THE LAND SUSTAINABLY AND TEACH WHAT WE LEARN TO OTHERS WHO HAVE AN INTEREST IN STEWARDSHIP OF THE LAND.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE COMPLETED FORM 990 IS REVIEWED FOR ACCURACY BY THE CHIEF EXECUTIVE OFFICER, THEN PRESENTED TO THE BOARD OF DIRECTORS FOR APPROVAL BEFORE BEING EXECUTED AND FILED EACH YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD OF DIRECTORS AND KEY EMPLOYEES MEET ANNUALLY TO REVIEW THE CONFLICT OF INTEREST POLICY. UPON COMPLETION OF THIS REVIEW, THE CHAIR AND SECRETARY OF THE BOARD SIGN AND DATE IT. ALL BOARD MEMBERS AND KEY EMPLOYEES RECEIVE A COPY OF THE POLICY. THE BOARD MEETS TWICE A YEAR. PRIOR TO EACH MEETING, BOARD MEMBERS RECEIVE THE AGENDA AND ARE ASKED TO REVIEW THE CONFLICT OF INTEREST POLICY, MAKING KNOWN TO THE CHAIR OF THE BOARD AND THE EXECUTIVE DIRECTOR ANY CONFLICTS THEY HAVE, THINK THEY MAY HAVE, OR THINK OTHERS MAY HAVE REGARDING ITEMS ON THE AGENDA OR ANY OTHER THAT MAY HAVE ARISEN SINCE THE LAST BOARD MEETING. AT THE BEGINNING OF EACH BOARD MEETING, THIS SAME REQUEST IS MADE AGAIN. ANY BOARD MEMBER CONFLICT THAT WAS PROVIDED PRIOR TO THEMEETING OR AT THE MEETING IS REVIEWED. BASED ON THE FINDINGS, THE MEMBER MAY BE ASKED 1) TO REFRAIN FROM PARTICIPATING IN THE DISCUSSION OF AN AGENDA ITEM OR 2) TO LEAVE DURING THE DISCUSSION ABOUT AND VOTE REGARDING SAID ITEM. THE BOARD RETAINS THE RIGHT TO REQUIRE A BOARD MEMBER TO RESIGN BASED ON THE NATURE AND DEPTH OF THE CONFLICT. AT EACH MEETING OF KEY EMPLOYEES THROUGHOUT THE YEAR, THE CONFLICT OF INTEREST QUESTION OCCURS AT THE TOP OF THE MEETING. ANY CONFLICT IS RECORDED, AND THE EXECUTIVE DIRECTOR AND BOARD CHAIR DISCUSS HOW TO HANDLE IT. IF THE EXECUTIVE DIRECTOR HAS A CONFLICT, THEN THE BOARD CHAIR AND BOARD SECRETARY MAKE THE DECISION AS TO HOW TO HANDLE IT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4EACH YEAR THE FINANCIAL STATEMENTS FOR THE PREVIOUSYEAR ARE INCLUDED IN THE ANNUAL REPORT AND DISTRIBUTED AT THE BOARD OF DIRECTOR'SMEETING. COPIES OF THE FORM 990, OTHER GOVERNING DOCUMENTS AND POLICIES ARE MAINTAINED IN THE OFFICE, POSTED ON THE CORPORATION'S WEBSITE, AND ARE AVAILABLE FOR PUBLIC REVIEW UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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