Toe River Aggregation Center Training Organization Regional Inc
Public records show a registered, tax-exempt organization in good standing.
What it says it does
To increase access to community-grown food by empowering local farmers and consumers alike, reconnecting people with agriculture for a healthier community, environment, and economy.
- Income
- $1.0 million
- Spending
- $880,589
- Spent on programs
- 88%
- Reserves
- -6.5 months of spending
- Largest source of income
- donations and private grants, 100%
- Employees
- 15
- Volunteers
- 11
- Highest pay
- $74,235, executive director
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Weak: 40 out of 100. Higher than 7% of charities in its peer group (food and agriculture, $1m to $10m).
Reserves
0 of 35Spendable reserves are negative: it owes or has committed more than it holds.
Debt
10 of 20It owes 31% of what it owns.
Living within its means
15 of 15Income exceeded spending by 14% of income.
Income trend
0 of 15Income fell 27% on the year before.
Spending floor
15 of 1588% of spending went to programs and raising each dollar of donations cost 4 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Good: 85 out of 100. Higher than 48% of charities in its peer group (food and agriculture, $1m to $10m).
Independent board
25 of 2511 of 11 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
0 of 15Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (3)
- $775,272 spent. TRACTORs community-grown food subscription service, Farefield, expanded in 2024. Providing WNC families with new access to local fresh fruits and vegetables, the program reached clinical referral patients, food relief clients, SNAP/EBT customers, and paid customers with the same quality of product and customer service. The Farefield model is clear evidence that investments in local agriculture result in better community health and well-being, stronger rural economies, and a unified food culture. In 2024, 6,802 local food shares were distributed, with over $1,986 in gross sales through SNAP/EBT incentives and an additional $1,986 through Double Up Food Bucks.
- Through the Healthy Harvest Program, TRACTOR procures and distributes high quality, community- grown produce to food pantries across WNC. In 2024, 123 tons of fresh, local produce was distributed amongst 19 clinical and relief partners.
- TRACTOR offers a reliable, respectful marketplace which keeps our communities fed, our farmers paid, and everything in between. Our procurement model is built on transparency, which allows us to not only identify inequities in our food supply chain, but to address them in partnership with a regional network of skilled farmers and producers. TRACTORs network includes 261 farms, and in 2024, the organization worked directly with 74 locally owned and operated farms, generating $1.2m in new income for WNC farmers and producers.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since June 2014.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.