Leading Harvest
Public records show a registered, tax-exempt organization in good standing.
What it says it does
LEADING HARVEST PROVIDES EDUCATIONAL PROGRAMS AND INDEPENDENTLY AUDITED CERTIFICATION STANDARDS TO IMPROVE SUSTAINABILITY OUTCOMES AND CREATE TRANSPARENCY IN AGRICULTURE.
- Income
- $2.7 million
- Spending
- $2.0 million
- Spent on programs
- 72%
- Reserves
- 21.3 months of spending
- Largest source of income
- fees for its services, 77%
- Employees
- 7
- Volunteers
- 27
- Highest pay
- $327,769, president and ceo
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
Strong: 100 out of 100. Higher than 86% of charities in its peer group (environment, $1m to $10m).
Reserves
35 of 35Spendable reserves would cover 21.3 months of spending.
Debt
20 of 20It owes 12% of what it owns.
Living within its means
15 of 15Income exceeded spending by 26% of income.
Income trend
15 of 15Income rose 2% on the year before.
Spending floor
15 of 1572% of spending went to programs and raising each dollar of donations cost 0 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
Strong: 92 out of 100. Higher than 47% of charities in its peer group (environment, $1m to $10m).
Independent board
25 of 2512 of 13 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
0 of 8Reports no 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
15 of 15Its accounts were audited 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 (1)
- $1.4 million spent. LEADING HARVEST WAS FOUNDED WITH THE GOAL OF LEADING THE CREATION AND DEVELOPMENT OF AN ALL-ENCOMPASSING SUSTAINABLE FARMING MANAGEMENT CERTIFICATION PLATFORM TO ADVANCE SUSTAINABLE AGRICULTURE AND PRESERVE AND PROTECT THE NATURAL ENVIRONMENT AND FARMING COMMUNITIES. AN INAUGURAL ALL-CROPLAND STANDARD WAS CREATED AND FINALIZED IN THE FORM OF THE LEADING HARVEST FARMLAND MANAGEMENT PROGRAM. ESTABLISHED IN 2020, THE ORGANIZATION QUICKLY WENT TO WORK ENROLLING PARTICIPANTS AND ASSISTING THEM WITH ESTABLISHING A RELATIONSHIP WITH A THIRD PARTY WHO WOULD VERIFY CONFORMANCE TO THE STANDARD IN THEIR OWN AGRICULTURAL PRODUCTION. LEADING HARVEST ALSO ENGAGED IN EDUCATIONAL PROGRAMMING TO ENSURE THAT ITS PARTICIPANTS AND THE BROADER STAKEHOLDER COMMUNITY COULD ADVANCE SUSTAINABLE AGRICULTURE AND ACCESS THE TECHNICAL KNOWLEDGE EMBEDDED IN THE LEADING HARVEST CERTIFICATION PROGRAM. THERE ARE CURRENTLY 27 ENROLLED PARTICIPANTS THAT REPRESENT OVER ONE THOUSAND INDIVIDUAL FARMS THAT COLLECTIVELY EXCEED 1.9 MILLION ACRES IN THE UNITED STATES ACROSS 31 STATES OVER 100 DIFFERENT ROW AND PERMANENT CROP TYPES.TO MAINTAIN CERTIFICATION, PARTICIPANTS ARE SUBJECT TO REGULAR SURVEILLANCE AUDITS AND RECERTIFICATION AUDITS. ENROLLMENT AND ACREAGE HAVE STEADILY INCREASED SINCE 2020.LEADING HARVEST CREATED A GROUP CERTIFICATION MODULE IN 2022 TO ALLOW LANDOWNERS TO CERTIFY AS A GROUP AND TO GIVE SMALLER LANDOWNERS ACCESS TO THIRD-PARTY CERTIFICATION AT COMPETITIVE COSTS. LEADING HARVEST ALSO BEGAN WORK WITH MAJOR FOOD AND BEVERAGE BRANDS TO CERTIFY WITHIN ITS SUPPLY CHAINS. LEADING HARVEST HAS RELEASED EDUCATIONAL MATERIALS TO ASSIST IN THE IMPLEMENTATION OF GROUP CERTIFICATION, AS WELL AS CROSS-WALKED ITS STANDARD TO OTHER REPORTING STANDARDS TO HARMONIZE SUSTAINABILITY. IN 2023, LEADING HARVEST CREATED THE FARMLAND MANAGEMENT STANDARD- PASTURE AND LIVESTOCK TO BE APPLIED TO ANIMAL AGRICULTURE OPERATIONS.
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 October 13, 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? Worth knowing.
The IRS does not require this organization to file annual returns.
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 August 2020.
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 October 21, 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.