2025-07-21T10:37:07+00:00 2024-12-31 135381590 BDO USA 200 PARK AVE 38TH FLOOR NEW YORK NY 10166 990 2024-01-01 203668110 ONE ACRE FUND ONEA 8155729714 2070 GREEN BAY ROAD 183 HIGHLAND PARK IL 60035 ERIC POHLMAN CEO 2025-07-21 true PAUL HAMMERSCHMIDT P01384178 2128858000 2025-07-18 2024 2025-03-06 01:10:19Z ERIC POHLMAN 2070 GREEN BAY ROAD SUITE 183 HIGHLAND PARK IL 60035 250069441 false X WWW.ONEACREFUND.ORG X 2005 IL TO EMPOWER CHRONICALLY HUNGRY FARM FAMILIES IN AFRICA TO LIFT THEMSELVES OUT OF HUNGER AND POVERTY. 10 8 79 8 0 143375767 124374476 101685538 121979763 450367 1210201 677344 640172 246189016 248204612 11924393 6617979 0 0 64581447 62873060 0 9313478 150549260 160704612 227055100 230195651 19133916 18008961 247603752 287046153 133585136 145332708 114018616 141713445 TO EMPOWER CHRONICALLY HUNGRY FARM FAMILIES IN AFRICA TO LIFT THEMSELVES OUT OF HUNGER AND POVERTY. ONE ACRE FUND ACHIEVES ITS MISSION BY WORKING WITH SELF-HELP GROUPS IN RURAL VILLAGES TO DELIBERATELY REACH THE MOST SEVERELY HUNGER-AFFECTED. false false 212638696 6617979 121979763 THE ORGANIZATION STARTED WORKING WITH 40 FARM FAMILIES IN JANUARY 2006 AND AS OF DECEMBER 31, 2024 IT IS SERVING OVER 2,100,000 FARMERS IN AFRICA TO TEACH THEM MORE PRODUCTIVE FARMING METHODS AND HELP ELIMINATE HUNGER. THE ORGANIZATION REACHED OVER 8.9 MILLION PEOPLE IN THOSE FAMILIES. 212638696 true true false true false false false false false false true false false false true true false true false true true true false false true false false true false true false false false false false false false false false false true false false false true true true false true false true X 13 0 true 79 true false true KE MI NI RW TZ UG ZA BY ET false false false true true false false false false false false X 10 8 false false false false false false false true true false false false true true true true true true true false false false IL X GIDEON MAINA 8155729714 2070 GREEN BAY ROAD SUITE 183 HIGHLAND PARK IL 60035 ANDREW YOUN PRESIDENT 35.0 0.0 X X 206142 0 16275 ERIC POHLMAN CHIEF EXECUTIVE OFFICER 50.0 0.0 X X 209855 0 11661 MATTHEW FORTI MANAGING DIRECTOR, OAF USA/SECRETARY 50.0 0.0 X X 239694 0 21579 ADA OSAKWE BOARD MEMBER 3.0 0.0 X 0 0 0 AGNES GATHAIYA BOARD MEMBER 3.0 0.0 X 0 0 0 FRED OGANA BOARD MEMBER 3.0 0.0 X 0 0 0 JAMES MWANGI BOARD CHAIR (SEE SCHEDULE O) 3.0 0.0 X 0 0 0 JOEL ACKERMAN BOARD MEMBER 3.0 0.0 X 0 0 0 KANINI MUTOONI BOARD MEMBER 3.0 0.0 X 0 0 0 KARL HOFMANN BOARD MEMBER 3.0 0.0 X 0 0 0 WILLIAM KAYONGA BOARD MEMBER 3.0 0.0 X 0 0 0 GIDEON MAINA CHIEF FINANCIAL OFFICER (AS OF 1/1/24) 50.0 0.0 X 227702 0 4980 BELINDA BWIZA RWANDA CHIEF EXECUTIVE OFFICER 50.0 0.0 X 173098 0 11661 JOHN CLARK KENYA CHIEF EXECUTIVE OFFICER 50.0 0.0 X 204291 0 4033 AKIFUMI KITA SENIOR DIRECTOR, PARTNERSHIPS 50.0 0.0 X 194336 0 7467 ANNA CARSON BUSINESS DEVELOPMENT SENIOR DIRECTOR 50.0 0.0 X 249948 0 5216 JEREMY GOLAN SENIOR DIRECTOR, SMALLHOLDER RESILIENCE FUND 50.0 0.0 X 201485 0 17806 PATRICK BELL TUPANDE CHIEF OPERATIONS OFFICER 50.0 0.0 X 203583 0 11661 SARAH HYLDEN DIRECTOR OF GLOBAL OPERATIONS 50.0 0.0 X 187041 0 21579 2297175 0 133918 98 false true false ETERNUM LTD 108 FIELD END ROAD PINNER MIDDLESEX UK HA51RL INFORMATION TECHNOLOGY 1623305 LATERITE BV HERENGRACHT 221 1016 BG AMSTERDAM NL DEVELOP. RESEARCH & SOCIAL IMPACT 948101 BDO USA 200 PARK AVENUE 38TH FLOOR NEW YORK NY 10166 AUDIT AND TAX 289369 INVEST IN KNOWLEDGE 81 CHILD STREET JAMAICA PLAIN MA 02130 RESEARCH & REPORT WRITING 154631 IDEOORG 395 HUDSON STREET 8TH FLOOR NEW YORK NY 10014 DESIGN SERVICES 137188 9 908033 6367806 117098637 640659 124374476 PROGRAM FEES 111000 102021670 102021670 SEED AND FERTILIZER SALES 111000 19958093 19958093 0 0 0 0 121979763 2076323 2076323 0 0 640659 247356 640659 1113478 0 -866122 -866122 -866122 110692 908033 110692 0 0 MISCELLANEOUS INCOME 111000 1587440 1587440 LOSSES ON FARMERS CROP INSURANCE 111000 -947268 -947268 0 0 0 0 640172 248204612 121979763 0 1850373 15279 15279 6602700 6602700 0 0 1330971 1022055 148157 160759 43106523 33101570 4798410 5206543 14967367 11493466 1666095 1807806 3468199 2663236 386063 418900 344600 260011 10498 74091 325728 303535 19838 2355 10000 10000 5546204 4271197 165277 1109730 1631140 1631140 1102930 1079906 20581 2443 5375219 5182046 134073 59100 5700127 5116717 297185 286225 2714604 2714604 1835295 1835295 132825 123775 8090 960 FARMING SUPPLIES 98742416 98742416 0 0 GENERAL SUPPLIES 13990464 13525177 415911 49376 FARMING TRANSPORTATION 7124369 7124369 0 0 BAD DEBT EXPENSE 4552449 4552449 0 0 11576242 11267753 173299 135190 230195651 212638696 8243477 9313478 54903497 65297698 0 41439848 100952118 80157222 15197047 25180251 0 0 0 0 42391714 41651718 14747074 10295856 24801249 10684949 15538980 14116300 938644 73519 727884 944761 2206794 7888980 247603752 287046153 5122359 12638077 40699180 30400115 0 0 85525157 95070927 2238440 7223589 133585136 145332708 X -2319526 32328120 116338142 109385325 114018616 141713445 247603752 287046153 X 18008961 9685868 X false true true false X 86059438 131182954 76801462 143375767 124374476 561794097 0 0 86059438 131182954 76801462 143375767 124374476 561794097 81461117 480332980 159974 147936 139823 356285 2076323 2880341 0 0 0 0 0 0 434332 -405227 -500344 677344 640173 846278 565520716 566130013 0.84936 0.86602 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - MISCELLANEOUS, COLUMN A - 434332.0, COLUMN B - -405227.0, COLUMN C - -500344.0, COLUMN D - 677344.0, COLUMN E - 640173.0, COLUMN F - 846278.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 50000 50000 220832173 220882173 1000000 0 250000 0 0 1000000 1000000 2000000 3000000 90916 50000 140916 250000 250000 500000 750000 0 0 0 1721192 1721192 13601810 5396300 8205510 0 0 0 9186109 5288649 3897460 292138 0 292138 14116300 Federal Income Taxes TAXES PAYABLE 1099371 OTHER EMPLOYEE RELATED LIABILITIES 1003483 OPERATING LEASE LIABILITIES 5120735 7223589 X 0 0 0 0 0 0 0 0 0 0 0 0 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote ONE ACRE FUND IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, A PROVISION FOR INCOME TAXES HAS NOT BEEN MADE IN THE CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION IS ALSO CLASSIFIED AS OTHER THAN A PRIVATE FOUNDATION. THE ORGANIZATION HAS NO UNRELATED BUSINESS INCOME DURING THE YEAR ENDED DECEMBER 31, 2024 AND, THEREFORE, NO PROVISION FOR FEDERAL OR STATE INCOME TAXES HAS BEEN MADE IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION HAD NO INCOME TAX EXPENSE FOR THE YEAR ENDED DECEMBER 31, 2024. UNDER GAAP, AN ORGANIZATION MUST RECOGNIZE THE TAX LIABILITY ASSOCIATED WITH TAX POSITIONS TAKEN FOR TAX RETURN PURPOSES WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL NOT BE SUSTAINED UPON EXAMINATION BY A TAXING AUTHORITY. THE ORGANIZATION DOES NOT BELIEVE THERE ARE ANY MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, IT WILL NOT RECOGNIZE ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. THE ORGANIZATION HAS FILED FOR AND RECEIVED INCOME TAX EXEMPTIONS IN THE JURISDICTIONS WHERE IT IS REQUIRED TO DO SO. ADDITIONALLY, THE ORGANIZATION HAS FILED INTERNAL REVENUE SERVICE (IRS) FORM 990 INFORMATION RETURNS, AS REQUIRED, AND ALL OTHER APPLICABLE RETURNS IN JURISDICTIONS WHERE SO REQUIRED. FOR THE YEAR ENDED DECEMBER 31, 2024, THERE WERE NO INTEREST OR PENALTIES RECORDED OR INCLUDED IN THE CONSOLIDATED STATEMENTS OF ACTIVITIES. THE ORGANIZATION IS SUBJECT TO A ROUTINE AUDIT BY TAXING AUTHORITIES. true Sub-Saharan Africa 9 9032 Program Services FARMING AND EDUCATION 212228213 Sub-Saharan Africa 1 229 Grantmaking 6602700 10 9261 0 0 10 9261 218830913 0 218830913 Sub-Saharan Africa PROGRAM SERVICES 3737407 WIRE Sub-Saharan Africa program services 1587091 wire Sub-Saharan Africa PROGRAM SERVICES 948101 WIRE Sub-Saharan Africa PROGRAM SERVICES 141700 WIRE Sub-Saharan Africa PROGRAM SERVICES 137001 WIRE Sub-Saharan Africa program services 50700 wire 5 1 true true true false false false Schedule F, Part I, Line 2 Procedures for monitoring use of grant funds ONE ACRE FUND AWARDED GRANTS FOR PROGRAM SERVICE SUPPORT TO ITS RELATED ENTITIES FOR OVERSEAS OPERATIONS IN 2 COUNTRIES. THESE FOREIGN ORGANIZATIONS SHARE THE SAME PROGRAM MISSION, POLICIES, PROCEDURES, MANAGEMENT AND BOARD OVERSIGHT AS ONE ACRE FUND. MANAGEMENT AND THE BOARD OF DIRECTORS HAVE THE PRIMARY RESPONSIBILITY OF OVERSEEING THE DISTRIBUTION OF GRANTS. Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements SUB-SAHARAN AFRICA-,Accrual Schedule F, Part II, Line 1 Method used to account for expenditures on org's financial statements SUB-SAHARAN AFRICA-Accrual ANNUAL GALA 1018725 908033 110692 110692 0 0 1018725 908033 110692 110692 110692 0 true COLUMBIA UNIVERSITY 116TH AND BROADWAY NEW YORK NY 10027 135598093 501(c)(3) 15279 program services 1 0 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds THE GRANTEE SUBMITS A REPORT ON A SEMI-ANNUAL BASIS, WHICH ONE ACRE FUND REVIEWS AND COLLATES WITH ITS OWN PROGRESS REPORT BEFORE SUBMITTING IT TO THE DONOR. PRIOR TO THE PAYMENT OF ANY INVOICE FROM THE GRANTEE, THE INVOICE IS REVIEWED BY THE IMPLEMENTATION TEAM AND APPROVED BY THE FUNDRAISING TEAM. THIS PROCESS ENSURES A STRONG MAKER AND CHECKER SYSTEM. X X true true X X X false false false false false false false false false MATTHEW FORTI MANAGING DIRECTOR, OAF USA/SECRETARY 204900 0 22500 0 12294 0 0 0 21579 0 261273 0 0 0 ANDREW YOUN PRESIDENT 179564 0 20508 0 6070 0 0 0 16275 0 222417 0 0 0 ERIC POHLMAN CHIEF EXECUTIVE OFFICER 177600 0 13530 0 18725 0 0 0 11661 0 221516 0 0 0 GIDEON MAINA CHIEF FINANCIAL OFFICER (AS OF 1/1/24) 127500 0 60677 0 39525 0 0 0 4980 0 232682 0 0 0 JOHN CLARK KENYA CHIEF EXECUTIVE OFFICER 162305 0 1410 0 40576 0 0 0 4033 0 208324 0 0 0 BELINDA BWIZA RWANDA CHIEF EXECUTIVE OFFICER 149350 0 12988 0 10760 0 0 0 11661 0 184759 0 0 0 SARAH HYLDEN DIRECTOR OF GLOBAL OPERATIONS 163381 0 13857 0 9803 0 0 0 21579 0 208620 0 0 0 JEREMY GOLAN SENIOR DIRECTOR, SMALLHOLDER RESILIENCE FUND 152047 0 40196 0 9242 0 0 0 17806 0 219291 0 0 0 ANNA CARSON BUSINESS DEVELOPMENT SENIOR DIRECTOR 158292 0 52083 0 39573 0 0 0 5216 0 255164 0 0 0 AKIFUMI KITA SENIOR DIRECTOR, PARTNERSHIPS 153391 0 32298 0 8647 0 0 0 7467 0 201803 0 0 0 PATRICK BELL TUPANDE CHIEF OPERATIONS OFFICER 137500 0 23458 0 42625 0 0 0 11661 0 215244 0 0 0 Schedule J, Part I, Line 1a Housing allowance or residence for personal use ONE ACRE FUND HAS A POLICY THAT COVERS REIMBURSEMENT OF HOUSING ALLOWANCE AND HOME OFFICE EXPENSES FOR THE MANAGING DIRECTOR, which are included in Schedule J, Part II, Column (B)(iii). 9 640659 Other - MARKET QUOTATION 0 false true false Schedule M, Part I Explanations of reporting method for number of contributions Securities - Publicly traded - THE FILING ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS RECEIVED. Form 990, Part V, Line 2a Form 990, Part V, line 2a and Form 990, Part VII, Section A, line 2 Form 990, Part V, line 2a reports U.S. staff employees as shown on Form W-3. Form 990, Part VII, Section A, line 2 reports employees, including both U.S. and non-U.S. staff, who earned more than $100,000 during the calendar year. Form 990, Part VI, Line 11b Review of form 990 by governing body FORM 990 IS PREPARED BY A NATIONALLY RECOGNIZED ACCOUNTING FIRM IN CONJUNCTION WITH THE ORGANIZATION'S FINANCIAL DEPARTMENT. THE CFO REVIEWS AND THEN FORWARDS THE DRAFT FORM 990 TO THE BOARD CHAIR, WHO ALSO REVIEWS AND APPROVES. EACH BOARD MEMBER IS SUPPLIED WITH A COPY OF THE FEDERAL RETURN AS WELL. Form 990, Part VI, Line 12c Conflict of interest policy EVERY YEAR AT A BOARD MEETING EACH MEMBER IS ASKED TO UPDATE/DISCLOSE CONFLICTS OF INTEREST, IF ANY. SIMILARLY, KEY STAFF MEMBERS LISTED ON FORM 990 ARE REQUIRED TO UPDATE/DISCLOSE CONFLICTS OF INTEREST ANNUALLY. ANY SUSPICION OF UNDISCLOSED CONFLICTS OF INTEREST ARE TIMELY INVESTIGATED. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE INDEPENDENT BOARD OF DIRECTORS ANNUALLY REVIEW THE FAIRNESS OF THE EXECUTIVE DIRECTOR'S COMPENSATION AND BENEFITS BASED ON A RIGOROUS INTERNAL ANALYSIS WHICH IDENTIFIES A COMPARABLE SET OF PEERS AND GATHERS THEIR PUBLICLY AVAILABLE COMPENSATION INFORMATION. THE INDEPENDENT BOARD HAS REVIEWED AND APPROVED ADJUSTMENTS IN THE EXECUTIVE DIRECTOR'S COMPENSATION AND BENEFITS. THE MINUTES OF DECISION OF THE BOARD IS PREPARED BEFORE THE LATER OF THE NEXT MEETING OR 60 DAYS AFTER THE FINAL DECISION OF THE BOARD AND THE COMMITTEE. THE COMPENSATION MEMORANDUM RECORD A) THE DATE OF THE DECISION, B) THE MEMBERS PRESENT DURING THE DECISION AND THOSE WHO VOTED ON IT, C) THE FULL TERMS OF THE TRANSACTION THAT WAS APPROVED, D) THE COMPARABLE DATA USED, AND E) HOW THE COMPARABLE DATA WAS OBTAINED. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. IN ADDITION, THE ORGANIZATION'S FINANCIAL STATEMENTS ARE AVAILABLE ON ITS WEBSITE AND PAST FINANCIAL STATEMENTS ARE AVAILABLE ON THE ILLINOIS ATTORNEY GENERAL'S WEBSITE. Form 990, Part VII, Section A THE ORGANIZATIONS BYLAWS PROVIDE THAT ANY MEMBER MAY SERVE AS AN OFFICER OF THIS CORPORATION. THE BOARD CHAIR HAS NOT BEEN ELECTED AS AN OFFICER OF THE CORPORATION OR OF THE BOARD. Form 990, Part XI, Line 9 Other changes in net assets or fund balances FOREIGN CURRENCY REMEASUREMENT INCOME - 613211; Effective January 1, 2024, the Registered Trustees of One Acre Fund converted from a trust into One Acre Fund Limited, a private company limited by guarantee in Malawi, and transferred its net assets to One Acre Fund. - 9072657; FORM 990, DECONSOLIDATION OF AUDITED FINANCIAL STATEMENTS: For 2024, the following entities have been consolidated in the audited financial statements in accordance with U.S. GAAP; however, for Form 990 purposes, they have been deconsolidated: - ONE ACRE UK - ONE ACRE STICHTING - ONE ACRE FARMERS ORGANIZATION ONE ACRE UK AND ONE ACRE STICHTING ARE FOREIGN-RECOGNIZED, NON-501(C)(3) NOT-FOR-PROFITS IN THE UK AND NETHERLANDS, RESPECTIVELY, AND AS SUCH HAVE BEEN DECONSOLIDATED ON THE FORM 990. ONE ACRE FARMERS ORGANIZATION IS A FOREIGN-RECOGNIZED TRUST/NONGOVERNMENT ORGANIZATION (NGO) IN NIGERIA AND AS SUCH HAS BEEN DECONSOLIDATED ON THE FORM 990. SMALLHOLDER RESILIENCE VENTURES LLC 2070 GREEN BAY ROAD SUITE 183 HIGHLAND PARK IL 60035 922137222 FUNDRAISE DE 0 0 NA ONE ACRE UK LIMITED ASSIST FARMERS UK NA false ONE ACRE STICHTING ASSIST FARMERS NL NA false ONE ACRE FARMERS ORGANIZATION PLOT 2563 HASSAN MUSA JASTINA ST ASOKORO ABUJA NI FARMING NI ONE ACRE FUND Trust 13581038 1 true REGISTERED TRUSTEES OF ONE ACRE FUND (see form 990 PART XI LINE 9 AND SCHED ULE O EXPLANATION) farming MI one acre fund Trust 17915049 10462053 1 true false true false false false false false false false false false false false false false false false false false ONE ACRE FARMERS ORGANIZATION B 3737407 cost