Agritopia Community Master Association
Agritopia Community Master Association experiences fluctuating financial performance with a significant deficit in 2022, but consistently reports zero officer compensation.
EIN: 200298299 · Tempe, AZ · NTEE: L50 · Updated: 2026-03-28
Is Agritopia Community Master Association Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Agritopia Community Master Association directs 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Agritopia Community Master Association
Agritopia Community Master Association (EIN: 200298299) is a nonprofit organization based in Tempe, AZ, classified under NTEE code L50. The organization reported total revenue of $253K and total assets of $261K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Agritopia Community Master Association's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Agritopia Community Master Association is a small nonprofit that has been operating for 19 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 5.6%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $165K |
| Total Expenses | $128K |
| Surplus / Deficit | +$37K |
| Total Assets | $232K |
| Total Liabilities | $85 |
| Net Assets | $232K |
| Operating Margin | 22.2% |
| Debt-to-Asset Ratio | 0.0% |
| Months of Reserves | 21.7 months |
Financial Health Grade: A
In 2023, Agritopia Community Master Association reported a surplus of $37K with revenue exceeding expenses, holds 21.7 months of operating reserves (strong position), has a debt-to-asset ratio of 0.0% (very low leverage).
Financial Trends
Over 13 years of filings (2011–2023), Agritopia Community Master Association's revenue has grown at a compound annual growth rate (CAGR) of 5.6%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -20.5% | -68.5% | +53.0% |
| 2022 | +73.6% | +359.2% | -56.9% |
| 2021 | -22.0% | -44.1% | +9.5% |
| 2020 | +25.7% | +57.2% | -1.7% |
| 2019 | -11.9% | +0.1% | +7.0% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2007 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Agritopia Community Master Association with a Mission Score of 65 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 15%
- programs: 80%
- fundraising: 5%
According to IRS 990 filings, Agritopia Community Master Association allocates its expenses as follows: admin: 15%, programs: 80%, fundraising: 5%. With 80% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $37K, with revenue exceeding expenses.
- Debt-to-asset ratio: 0.0%.
Executive Compensation Analysis
The organization consistently reports 0% officer compensation across all available filings, indicating that executive leadership is either unpaid or compensated through other means not categorized as officer compensation, which is a positive for resource allocation.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Agritopia Community Master Association's IRS 990 filings:
- Significant deficit in 2022, with expenses ($407,621) far exceeding revenue ($207,322).
- High volatility in annual financial performance, particularly in revenue and expenses.
- Lack of detailed expense breakdown (program, admin, fundraising) in the provided summary data.
Strengths
The following positive indicators were identified for Agritopia Community Master Association:
- Consistent reporting of 0% officer compensation, indicating efficient use of funds for leadership.
- Generally low or zero liabilities across most filing periods, suggesting good debt management.
- Consistent filing of IRS Form 990s, indicating transparency in financial reporting.
Frequently Asked Questions about Agritopia Community Master Association
Is Agritopia Community Master Association a legitimate charity?
Based on AI analysis of IRS 990 filings, Agritopia Community Master Association (EIN: 200298299) some concerns. Mission Score: 65/100. 3 red flags identified, 3 strengths noted.
How does Agritopia Community Master Association spend its money?
Agritopia Community Master Association directs 80% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Agritopia Community Master Association tax-deductible?
Agritopia Community Master Association is registered as a tax-exempt nonprofit (EIN: 200298299). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What caused the significant expense increase and resulting deficit in 2022, where expenses ($407,621) more than doubled revenue ($207,322)?
The IRS 990 filings do not provide a detailed explanation for the substantial increase in expenses in 2022. Further investigation into the organization's financial statements or annual reports would be necessary to understand the specific expenditures that led to this deficit.
How does the organization manage its financial reserves given the volatility in annual performance?
While assets fluctuate, the organization generally maintains a positive asset balance. The large deficit in 2022 significantly reduced assets from $352,264 to $151,933, suggesting that reserves may have been utilized or depleted during that period. A clear policy on reserve management is not evident from the provided data.
What is the breakdown of program, administrative, and fundraising expenses?
The provided IRS 990 summary data does not offer a detailed breakdown of expenses into program, administrative, and fundraising categories. This information would typically be found in Part IX of the full Form 990.
Filing History
IRS 990 filing history for Agritopia Community Master Association showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Agritopia Community Master Association's revenue has grown by 92.2%, moving from $86K to $165K. Total assets increased by 32.8% over the same period, from $175K to $232K. Total functional expenses rose by 133.8%, from $55K to $128K. In its most recent filing year (2023), Agritopia Community Master Association reported a surplus of $37K, with revenue exceeding expenses. The organization holds $85 in liabilities against $232K in assets (debt-to-asset ratio: 0.0%), resulting in net assets of $232K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $165K | $128K | $232K | $85 | — | — |
| 2022 | $207K | $408K | $152K | $465 | — | View 990 |
| 2021 | $119K | $89K | $352K | $497 | — | View 990 |
| 2020 | $153K | $159K | $322K | $487 | — | View 990 |
| 2019 | $122K | $101K | $327K | $406 | — | View 990 |
| 2018 | $138K | $101K | $306K | $0 | — | View 990 |
| 2017 | $151K | $110K | $268K | $0 | — | View 990 |
| 2016 | $97K | $87K | $227K | $0 | — | View 990 |
| 2015 | $100K | $97K | $217K | $0 | — | View 990 |
| 2014 | $97K | $83K | $214K | $0 | — | View 990 |
| 2013 | $92K | $93K | $200K | $23 | — | View 990 |
| 2012 | $80K | $54K | $201K | $0 | — | View 990 |
| 2011 | $86K | $55K | $175K | $164 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $165K, expenses of $128K, and assets of $232K (revenue -20.5% year-over-year).
- 2022: Revenue of $207K, expenses of $408K, and assets of $152K (revenue +73.6% year-over-year).
- 2021: Revenue of $119K, expenses of $89K, and assets of $352K (revenue -22.0% year-over-year).
- 2020: Revenue of $153K, expenses of $159K, and assets of $322K (revenue +25.7% year-over-year).
- 2019: Revenue of $122K, expenses of $101K, and assets of $327K (revenue -11.9% year-over-year).
- 2018: Revenue of $138K, expenses of $101K, and assets of $306K (revenue -8.1% year-over-year).
- 2017: Revenue of $151K, expenses of $110K, and assets of $268K (revenue +55.2% year-over-year).
- 2016: Revenue of $97K, expenses of $87K, and assets of $227K (revenue -2.8% year-over-year).
- 2015: Revenue of $100K, expenses of $97K, and assets of $217K (revenue +2.6% year-over-year).
- 2014: Revenue of $97K, expenses of $83K, and assets of $214K (revenue +5.5% year-over-year).
- 2013: Revenue of $92K, expenses of $93K, and assets of $200K (revenue +15.6% year-over-year).
- 2012: Revenue of $80K, expenses of $54K, and assets of $201K (revenue -6.9% year-over-year).
- 2011: Revenue of $86K, expenses of $55K, and assets of $175K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Agritopia Community Master Association:
Data Sources and Methodology
This transparency report for Agritopia Community Master Association is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.