Planting Fields Foundation
Planting Fields Foundation consistently spends more than it earns, relying on substantial assets.
EIN: 111770097 · Oyster Bay, NY · NTEE: C114 · Updated: 2026-03-28
About Planting Fields Foundation
Planting Fields Foundation (EIN: 111770097) is a nonprofit organization based in Oyster Bay, NY, classified under NTEE code C114. The organization reported total revenue of $3.0M and total assets of $30.4M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Planting Fields Foundation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Planting Fields Foundation 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: 20%
- programs: 70%
- fundraising: 10%
According to IRS 990 filings, Planting Fields Foundation allocates its expenses as follows: admin: 20%, programs: 70%, fundraising: 10%. Approximately 70% goes to programs, indicating moderate mission focus.
Executive Compensation Analysis
Executive compensation is reported as 0% across all available filings, indicating that officers are either uncompensated or compensated through mechanisms not categorized as officer compensation, which is highly unusual for an organization with over $30 million in assets and millions in annual expenses.
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 Planting Fields Foundation's IRS 990 filings:
- Consistent operating deficits (e.g., $1.8M revenue vs. $3.59M expenses in 2023)
- Unusually low (0%) reported officer compensation for an organization of this scale, potentially obscuring leadership compensation details.
Strengths
The following positive indicators were identified for Planting Fields Foundation:
- Substantial asset base (consistently over $25 million), providing financial cushion.
- Strong transparency regarding reported officer compensation (0%), indicating potential volunteer leadership or alternative compensation structures.
- Significant revenue spike in 2021 ($5.5M) demonstrates capacity for major fundraising.
Frequently Asked Questions about Planting Fields Foundation
Is Planting Fields Foundation financially stable given its consistent operating deficits?
While the organization possesses significant assets (over $30 million in 2021 and $28 million in 2023), its consistent trend of expenses exceeding revenue (e.g., $3.59M expenses vs. $1.8M revenue in 2023) suggests a reliance on drawing down reserves, which is not a sustainable long-term financial strategy without a change in operations or fundraising.
How does Planting Fields Foundation manage to operate with 0% reported officer compensation?
The consistent reporting of 0% officer compensation across all filings is unusual for an organization of this size and activity. It suggests that key leadership roles may be filled by volunteers, or compensation is structured in a way that is not reported under 'officer compensation' on the 990, which could warrant further inquiry for full transparency.
What caused the significant revenue spike in 2021?
Revenue in 2021 was $5,569,454, a substantial increase compared to $1,054,105 in 2020 and $1,258,081 in 2022. This spike likely indicates a major one-time donation, grant, or capital campaign success that significantly boosted their financial position for that year.
Filing History
IRS 990 filing history for Planting Fields Foundation showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Planting Fields Foundation's revenue has declined by 35.5%, moving from $2.8M to $1.8M. Total assets increased by 25.5% over the same period, from $22.4M to $28.2M. Total functional expenses rose by 130.8%, from $1.6M to $3.6M. In its most recent filing year (2023), Planting Fields Foundation reported a deficit of $1.8M, with expenses exceeding revenue. The organization holds $130K in liabilities against $28.2M in assets (debt-to-asset ratio: 0.5%), resulting in net assets of $28.0M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. | |
|---|---|---|---|---|---|---|
| 2023 | $1.8M | $3.6M | $28.2M | $130K | — | View 990 |
| 2022 | $1.3M | $2.9M | $27.3M | $146K | — | View 990 |
| 2021 | $5.6M | $2.2M | $32.2M | $176K | — | View 990 |
| 2020 | $1.1M | $1.8M | $28.9M | $245K | — | View 990 |
| 2019 | $1.5M | $1.9M | $26.7M | $246K | — | View 990 |
| 2018 | $1.3M | $2.1M | $25.2M | $213K | — | View 990 |
| 2017 | $1.0M | $1.9M | $26.9M | $191K | — | View 990 |
| 2016 | $1.2M | $2.4M | $25.4M | $181K | — | View 990 |
| 2015 | $1.8M | $2.0M | $25.1M | $170K | — | View 990 |
| 2014 | $2.5M | $2.2M | $26.1M | $147K | — | View 990 |
| 2013 | $3.0M | $2.9M | $26.2M | $156K | — | View 990 |
| 2012 | $1.4M | $1.5M | $23.3M | $146K | — | View 990 |
| 2011 | $2.8M | $1.6M | $22.4M | $133K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $1.8M, expenses of $3.6M, and assets of $28.2M (revenue +43.6% year-over-year).
- 2022: Revenue of $1.3M, expenses of $2.9M, and assets of $27.3M (revenue -77.4% year-over-year).
- 2021: Revenue of $5.6M, expenses of $2.2M, and assets of $32.2M (revenue +428.4% year-over-year).
- 2020: Revenue of $1.1M, expenses of $1.8M, and assets of $28.9M (revenue -31.6% year-over-year).
- 2019: Revenue of $1.5M, expenses of $1.9M, and assets of $26.7M (revenue +17.9% year-over-year).
- 2018: Revenue of $1.3M, expenses of $2.1M, and assets of $25.2M (revenue +28.5% year-over-year).
- 2017: Revenue of $1.0M, expenses of $1.9M, and assets of $26.9M (revenue -16.0% year-over-year).
- 2016: Revenue of $1.2M, expenses of $2.4M, and assets of $25.4M (revenue -31.4% year-over-year).
- 2015: Revenue of $1.8M, expenses of $2.0M, and assets of $25.1M (revenue -28.8% year-over-year).
- 2014: Revenue of $2.5M, expenses of $2.2M, and assets of $26.1M (revenue -16.5% year-over-year).
- 2013: Revenue of $3.0M, expenses of $2.9M, and assets of $26.2M (revenue +117.8% year-over-year).
- 2012: Revenue of $1.4M, expenses of $1.5M, and assets of $23.3M (revenue -51.4% year-over-year).
- 2011: Revenue of $2.8M, expenses of $1.6M, and assets of $22.4M.
Data Sources and Methodology
This transparency report for Planting Fields Foundation 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.