Liabilities / Assets
73rd percentile
Higher debt load relative to assets than 73% of similar nonprofits.
Living Earth Agriculture Foundation
EIN 82-3303110 • 501(c)3 • Boulder, CO
Pub. 78 Eligible990-N Coverage
Profile
To connect people to the land and nature by providing hands-on opportunities to participate in practical and educational activities on a working farm.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.04x
Liabilities / Revenue
75th percentile
Higher debt load relative to revenue than 75% of similar nonprofits.
Net Margin
32nd percentile
Higher net margin than 32% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
29th percentile
Faster asset growth than 29% of similar nonprofits.
Revenue Growth
56th percentile
Faster revenue growth than 56% of similar nonprofits.
Balance Sheet
Assets
Down$64,746
Down $22,376 (-26%) from 2023
Liabilities
Up$2,407
Up $439 (+22%) from 2023
Net Assets
Down$62,339
Down $22,815 (-27%) from 2023
Revenue
Up$87,303
Up $1,888 (+2.2%) from 2023
Expenses
Up$94,580
Up $19,869 (+27%) from 2023
Net Income
Down-$7,277
Down $17,981 (-168%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $64,746
- Liabilities
- $2,407
- Net assets
- $62,339
- Revenue
- $87,303
- Expenses
- $94,580
- Net income
- -$7,277
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- May 1, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $87,303
Mission and Program Overview
Mission
To connect people to the land and nature by providing hands-on opportunities to participate in practical and educational activities on a working farm.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| THE FARM PROVIDES A SPACE IN NATURE WHERE WE CAN WORK TOGETHER, LEARN TOGETHER, HEAL TOGETHER, AND DEEPEN OUR RELATIONSHIP WITH THE EARTH TOGETHER. OUR GOAL IS TO CULTIVATE COMMUNITY AND FOSTER LEARNING OPPORTUNITIES BY: DEVELOPING FARM-BASED EDUCATION PROGRAMS AND WORKSHOPS, ESTABLISH FUTURE FARMER TRAINING PROGRAMS, PROVIDE HANDS ON VOLUNTEER PROGRAMS AND OFFER FARM AND NATURE BASED SOCIAL GATHERINGS FOR COMMUNITY. | - | $94,580 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| DAPHNE KINGSLEY | Director | - | $0 | - | - |
| CAMERON GENTER | Director | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Living Earth Agriculture Foundation
- EIN
- 82-3303110
- Address
- 7715 ARAPAHOE ROAD, BOULDER, CO 80303
Signing Officer
- Name
- Daphne Kingsley
- Title
- Director
- Signed
- 2025-05-01
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Hopp Consulting LLC
- Address
- 916 17TH AVENUE, LONGMONT, CO 80501
- Preparer
- Conrad a Hopp CPA
- Phone
- 3036829737
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses insurance 755 bank charges 42 dues 326 supplies 4,647 continuing education 1,842 office supplies 1,117 meals 86 sanitation 1,292 total 10,107”
Form 990-ez, Part I, Line 20
“Book / tax depreciation difference -15,539”
Form 990-ez, Part II, Line 24
“Accounts receivable 0 450 fixed assets 20,300 40,758 less accumulated depreciation 17,866 33,405 total 2,434 7,803”
Form 990-ez, Part II, Line 26
“Accounts payable and accrued expenses 440 880 payroll liabilities 1,527 1,527”
Form 990-ez, Part III
“To connect people to the land and nature by providing hands-on opportunities to participate in practical and educational activities on a working farm.”
Form 990-ez, Part III, Line 28
“The farm provides a space in nature where we can work together, learn together, heal together, and deepen our relationship with the earth together. Our goal is to cultivate community and foster learning opportunities by: developing farm-based education programs and workshops, establish future farmer training programs, provide hands on volunteer programs and offer farm and nature based social gatherings for community.”
Raw XML Appendix126 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 |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | DAPHNE KINGSLEY |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 7204751330 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 7715 ARAPAHOE ROAD |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | BOULDER |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CO |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 80303 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 84688 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 56943 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 33879 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -7277 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 20801 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 87122 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 64746 |
| IRS990EZ/GrossReceiptsAmt | 0 | 87303 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 85155 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 62339 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 85155 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 62339 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 12000 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | DAPHNE KINGSLEY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | CAMERON GENTER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 2434 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 7803 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | -15539 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 10107 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO CONNECT PEOPLE TO THE LAND AND NATURE BY PROVIDING HANDS-ON OPPORTUNITIES TO PARTICIPATE IN PRACTICAL AND EDUCATIONAL ACTIVITIES ON A WORKING FARM. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 53424 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | THE FARM PROVIDES A SPACE IN NATURE WHERE WE CAN WORK TOGETHER, LEARN TOGETHER, HEAL TOGETHER, AND DEEPEN OUR RELATIONSHIP WITH THE EARTH TOGETHER. OUR GOAL IS TO CULTIVATE COMMUNITY AND FOSTER LEARNING OPPORTUNITIES BY: DEVELOPING FARM-BASED EDUCATION PROGRAMS AND WORKSHOPS, ESTABLISH FUTURE FARMER TRAINING PROGRAMS, PROVIDE HANDS ON VOLUNTEER PROGRAMS AND OFFER FARM AND NATURE BASED SOCIAL GATHERINGS FOR COMMUNITY. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 94580 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 51672 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 1967 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 2407 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 94580 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 94580 |
| IRS990EZ/TotalRevenueAmt | 0 | 87303 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | HTTPS://WWW.LIGHTROOT.FARM/LEAF |
| IRS990ScheduleA/First5Years170Ind | 0 | X |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 33879 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 43450 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 18579 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 22050 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 117958 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 162636 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 117958 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 33879 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 43450 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 18579 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 22050 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 117958 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 117958 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES INSURANCE 755 BANK CHARGES 42 DUES 326 SUPPLIES 4,647 CONTINUING EDUCATION 1,842 OFFICE SUPPLIES 1,117 MEALS 86 SANITATION 1,292 TOTAL 10,107 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | BOOK / TAX DEPRECIATION DIFFERENCE -15,539 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ACCOUNTS RECEIVABLE 0 450 FIXED ASSETS 20,300 40,758 LESS ACCUMULATED DEPRECIATION 17,866 33,405 TOTAL 2,434 7,803 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 440 880 PAYROLL LIABILITIES 1,527 1,527 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | TO CONNECT PEOPLE TO THE LAND AND NATURE BY PROVIDING HANDS-ON OPPORTUNITIES TO PARTICIPATE IN PRACTICAL AND EDUCATIONAL ACTIVITIES ON A WORKING FARM. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE FARM PROVIDES A SPACE IN NATURE WHERE WE CAN WORK TOGETHER, LEARN TOGETHER, HEAL TOGETHER, AND DEEPEN OUR RELATIONSHIP WITH THE EARTH TOGETHER. OUR GOAL IS TO CULTIVATE COMMUNITY AND FOSTER LEARNING OPPORTUNITIES BY: DEVELOPING FARM-BASED EDUCATION PROGRAMS AND WORKSHOPS, ESTABLISH FUTURE FARMER TRAINING PROGRAMS, PROVIDE HANDS ON VOLUNTEER PROGRAMS AND OFFER FARM AND NATURE BASED SOCIAL GATHERINGS FOR COMMUNITY. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART III |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990-EZ, PART III, LINE 28 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DAPHNE KINGSLEY |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-05-01 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | LIVING EARTH AGRICULTURE FOUNDATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LIVI |
| ReturnHeader/Filer/EIN | 0 | 823303110 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 7715 ARAPAHOE ROAD |
| ReturnHeader/Filer/USAddress/CityNm | 0 | BOULDER |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CO |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 80303 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 841442440 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | HOPP CONSULTING LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 916 17TH AVENUE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | LONGMONT |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CO |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 80501 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 3036829737 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-04-28 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | CONRAD A HOPP CPA |
| ReturnHeader/ReturnTs | 0 | 2025-05-12T11:37:44-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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