Civic Intelligence

Capital District Community Gardens Inc

990 • Fiscal year 2014 • EIN 14-1596291

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 13, 2015

594 River StreetTroy, NY 12180

(518) 274-8685

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

89th percentile

0.36x

Higher debt load relative to assets than 89% of similar nonprofits.

2014 filings • NTEE C • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

85th percentile

0.52x

Higher debt load relative to revenue than 85% of similar nonprofits.

2014 filings • NTEE C • $1M-$5M nonprofits • Source year 2014

Net Margin

83rd percentile

44%

Higher net margin than 83% of similar nonprofits.

2014 filings • NTEE C • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

56th percentile

$63,673

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 2.4% of source-year revenue.

2014 filings • NTEE C • $1M-$5M nonprofits • Source year 2014

Asset Growth

94th percentile

113%

Faster asset growth than 94% of similar nonprofits.

2014 filings • NTEE C • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

83rd percentile

68%

Faster revenue growth than 83% of similar nonprofits.

2014 filings • NTEE C • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Up

$3,824,615

Up $2,027,967 (+113%) from 2013

Net Assets

Up

$2,457,532

Up $1,135,147 (+86%) from 2013

Liabilities

Up

$1,367,083

Up $892,820 (+188%) from 2013

Revenue

Up

$2,614,356

Up $1,054,333 (+68%) from 2013

Expenses

Up

$1,473,302

Up $175,945 (+14%) from 2013

Net Income

Up

$1,141,054

Up $878,388 (+334%) from 2013

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$15M$10M$5.0M$0Assets 2010: $904,079Liabilities 2010: $84,255Net Assets 2010: $819,8242010Assets 2011: $1,009,942Liabilities 2011: $119,518Net Assets 2011: $890,4242011Assets 2012: $1,099,168Liabilities 2012: $75,787Net Assets 2012: $1,023,3812012Assets 2013: $1,796,648Liabilities 2013: $474,263Net Assets 2013: $1,322,3852013Assets 2014: $3,824,615Liabilities 2014: $1,367,083Net Assets 2014: $2,457,5322014Assets 2015: $4,829,183Liabilities 2015: $1,588,418Net Assets 2015: $3,240,7652015Assets 2016: $4,608,952Liabilities 2016: $1,123,976Net Assets 2016: $3,484,9762016Assets 2017: $4,273,123Liabilities 2017: $758,724Net Assets 2017: $3,514,3992017Assets 2018: $5,396,102Liabilities 2018: $1,013,086Net Assets 2018: $4,383,0162018Assets 2019: $5,405,378Liabilities 2019: $748,774Net Assets 2019: $4,656,6042019Assets 2020: $5,796,579Liabilities 2020: $326,887Net Assets 2020: $5,469,6922020Assets 2021: $6,620,596Liabilities 2021: $596,717Net Assets 2021: $6,023,8792021Assets 2022: $12,701,775Liabilities 2022: $6,490,306Net Assets 2022: $6,211,4692022Assets 2023: $12,773,421Liabilities 2023: $5,846,371Net Assets 2023: $6,927,0502023Assets 2024: $12,035,127Liabilities 2024: $5,696,757Net Assets 2024: $6,338,3702024

Highlighted filing

2014

Assets$3,824,615
Liabilities$1,367,083
Net Assets$2,457,532

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$4.0M$2.0M$0-$2.0MExpenses 2010: $740,3472010Expenses 2011: $948,4262011Expenses 2012: $1,124,8592012Revenue 2013: $1,560,023Expenses 2013: $1,297,357Net Income 2013: $262,6662013Revenue 2014: $2,614,356Expenses 2014: $1,473,302Net Income 2014: $1,141,0542014Revenue 2015: $2,027,250Expenses 2015: $1,522,204Net Income 2015: $505,0462015Revenue 2016: $2,065,666Expenses 2016: $1,839,307Net Income 2016: $226,3592016Revenue 2017: $2,065,294Expenses 2017: $2,058,309Net Income 2017: $6,9852017Revenue 2018: $2,947,847Expenses 2018: $2,059,013Net Income 2018: $888,8342018Revenue 2019: $2,522,831Expenses 2019: $2,294,833Net Income 2019: $227,9982019Revenue 2020: $3,198,306Expenses 2020: $2,416,237Net Income 2020: $782,0692020Revenue 2021: $2,944,179Expenses 2021: $2,371,101Net Income 2021: $573,0782021Revenue 2022: $2,768,449Expenses 2022: $2,484,004Net Income 2022: $284,4452022Revenue 2023: $3,349,920Expenses 2023: $2,676,119Net Income 2023: $673,8012023Revenue 2024: $3,168,836Expenses 2024: $3,785,420Net Income 2024: -$616,5842024

Highlighted filing

2014

Revenue$2,614,356
Expenses$1,473,302
Net Income$1,141,054
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 13, 2015
Return Version
2014v5.0
Gross Receipts
$2,636,665
Mission and Program Overview

Mission

Capital roots, inc. Is a not-for-profit organization that nourishes healthy communities by providing access to fresh food and green spaces for all. It is our belief that organic gardening and urban revitalization activities promote self sufficiency, healthy living, community engagement, thriving green cities and neighborhoods, and responsible stewardship of our natural and built resources. Capital roots, inc. Is dedicated to working with people to cultivate healthy environments, diets and lifestyles as demonstrated through the missions and activites of its various programs.

Capital district community gardens, inc. Is a not-for-profit organization that nourishes healthy communities by providing access to fresh food and green spaces for all. It is our belief that organic gardening and urban revitalization activities promote self-sufficiency, healthy living, community engagement, thriving green cities and neighborhoods, and responsible stewardship of our natural and built resources. Capital district community gardens, inc. Is dedicated to working with people to cultivate healthy environments, diets and lifestyles as demonstrated through the missions and activities of its various programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$326,226$2,164,797▲ $1,838,571
Pledges and Grants Receivable$369,359$1,022,070▲ $652,711
Investments in Publicly Traded Securities$387,333$408,930▲ $21,597
Cash and Non-Interest-Bearing Accounts$86,362$83,371▼ $2,991
Prepaid Expenses and Deferred Charges$14,992$55,062▲ $40,070
Intangible Assets-$49,329-
Savings and Temporary Cash Investments$33,743$30,236▼ $3,507
Accounts Receivable$4,869$10,820▲ $5,951
Total Assets$1,796,648$3,824,615▲ $2,027,967
Other Assets Total$573,764--
Liabilities
Mortgage Notes Payable Secured by Investment Property$341,548$1,128,573▲ $787,025
Accounts Payable and Accrued Expenses$84,156$199,501▲ $115,345
Deferred Revenue$48,559$39,009▼ $9,550
Total Liabilities$474,263$1,367,083▲ $892,820
Net Assets / Fund Balance
Unrestricted Net Assets$939,456$1,497,058▲ $557,602
Temporarily Rstr Net Assets$132,015$713,921▲ $581,906
Permanently Rstr Net Assets$250,914$246,553▼ $4,361
Total Net Assets Fund Balance$1,322,385$2,457,532▲ $1,135,147
Total Liabilities and Net Assets / Fund Balance$1,796,648$3,824,615▲ $2,027,967

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,566,300$3,270$1,569,570
Other Land Buildings$306,270$223,062$529,332
Land$292,227-$292,227

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$250,914-▼ $581$3,780$246,553
2013$243,895-▲ $23,355$16,336$250,914
2012$219,944-▲ $23,951-$243,895
2011$253,102-▼ $17,737$15,421$219,944
2010$233,710-▲ $19,392-$253,102
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Amy KleinExecutive DiFT$63,673$63,673

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$2,227,720
Program Service Revenue
$261,123
Investment Income
$25,060
Other Revenue
$100,453
All Other Contributions
$1,577,117
Change in Net Assets
$1,141,054

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,614,356
Revenue Not Reported on Form 990
$-5,907
Total Revenue per Audited Statements
$2,608,449
Total Revenue per Form 990
$2,614,356
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$765,931
Other Expenses$698,371
Total Fundraising Expense$95,517
Professional Fundraising Fees$9,000
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$497,604$16,405$32,809$546,818
All Other Expenses$72,433$532$30,532$103,497
Other Employee Benefits$87,186$2,875$5,748$95,809
Current Officers, Directors, Trustees, and Key Employees$57,943$1,910$3,820$63,673
Depreciation Depletion$51,790$1,707$3,415$56,912
Payroll Taxes$51,219$1,689$3,377$56,285
Office Expenses$45,529$1,501$3,002$50,032
Other Expenses$43,982--$43,982
Interest$20,298$669$1,338$22,305
Insurance$14,961$493$986$16,440
Occupancy$10,010$330$660$11,000
Fees for Services Professional Fundraising--$9,000$9,000
Travel$6,387$211$421$7,019
Fees for Services Accounting-$6,300-$6,300
Advertising$5,764--$5,764
Information Technology$3,129$102$208$3,439
Pension Plan Contributions$3,045$100$201$3,346
Fees for Services Other-$931-$931
Total Functional Expenses$1,342,030$35,755$95,517$1,473,302

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,473,302
Total Expenses per Audited Statements$1,473,302
Total Expenses per Form 990$1,473,302
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$119,380
Fundraising Direct Expenses$19,855
Professional Fundraising Fees$9,000

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Spring Brunch$60,563$60,563$8,282$52,281
Autumn Evening$42,585$42,585$10,201$32,384
Total Events$115,037$115,037$19,855$95,182
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

A copy of the form 990 has been provided to each board member for review.

Form 990, Page 6, Part VI, Line 12C

The board secretary has members complete annual conflict of interest state ments and reviews them.

Form 990, Page 6, Part VI, Line 15A

The board executive committee utilizes several salary studies to review an d approve executive director compensation.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents and financial statements av ailable upon request.

Filing and Contact Details

Filer

Filer Name
Capital District Community Gardens
EIN
14-1596291
Phone
5182748685
Address
594 RIVER STREET, TROY, NY 12180
Doing Business As
Capital Roots

Signing Officer

Name
John Carl
Title
Treasurer
Phone
5182748685
Signed
2015-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Amy Klein
Formed
1974
Legal Domicile
Ny
Voting Board Members
24
Independent Board Members
24
Employees
65
Volunteers
300

Preparer

Firm
MICHAEL A TOBIN & ASSOCIATES CPA'S PC
Address
40 BRITISH AMERICAN BLVD, LATHAM, NY 12110
Preparer
Michael a Tobin Ii
Phone
5187833100
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Capital district community gardens, inc. Is a not-for-profit organization that nourishes healthy communities by providing access to fresh food and green spaces for all. It is our belief that organic gardening and urban revitalization activities promote self-sufficiency, healthy living, community engagement, thriving green cities and neighborhoods, and responsible stewardship of our natural and built resources. Capital district community gardens, inc. Is dedicated to working with people to cultivate healthy environments, diets and lifestyles as demonstrated through the missions and activities of its various programs.

Financial Statement Notes

Schedule D, Page 3, Part X

The organiation has adopted fasb asc 740-10-25, accounting for uncertainty in income taxes. The organization files form 990 (return of organization exempt from income tax) annually. Form 990 is filed subject to examination by the internal revenue service up to three years from the extended due date of each return. Form 990 is no longer subject to examination for the years december 31, 2010 and earlier. The adoption of this standard resulted in no uncertain tax benefits or provisions identified and recorded as a liability or asset.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt20TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt21SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt22EXEC. VICE P
IRS990/Form990PartVIISectionAGrp/TitleTxt23VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt24PRESIDENT
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IRS990/MissionDesc0CAPITAL DISTRICT COMMUNITY GARDENS, INC. IS A NOT-FOR-PROFIT ORGANIZATION THAT NOURISHES HEALTHY COMMUNITIES BY PROVIDING ACCESS TO FRESH FOOD AND GREEN SPACES FOR ALL. IT IS OUR BELIEF THAT ORGANIC GARDENING AND URBAN REVITALIZATION ACTIVITIES PROMOTE SELF-SUFFICIENCY, HEALTHY LIVING, COMMUNITY ENGAGEMENT, THRIVING GREEN CITIES AND NEIGHBORHOODS, AND RESPONSIBLE STEWARDSHIP OF OUR NATURAL AND BUILT RESOURCES. CAPITAL DISTRICT COMMUNITY GARDENS, INC. IS DEDICATED TO WORKING WITH PEOPLE TO CULTIVATE HEALTHY ENVIRONMENTS, DIETS AND LIFESTYLES AS DEMONSTRATED THROUGH THE MISSIONS AND ACTIVITIES OF ITS VARIOUS PROGRAMS.
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IRS990/PrincipalOfficerNm0AMY KLEIN
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IRS990/ProgramServiceRevenueGrp/Desc0VEGGIE MOBILE REVENUE
IRS990/ProgramServiceRevenueGrp/Desc1PROGRAM FEES
IRS990/ProgramServiceRevenueGrp/Desc2HCSI REVENUE
IRS990/ProgramServiceRevenueGrp/Desc3VM SPROUT SALES
IRS990/ProgramServiceRevenueGrp/Desc4MISCELLANEOUS
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt229900
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt323688
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt4988
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0148128
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt158419

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$12.0$5.70$6.34$3.17$3.79$0.62
2023Detailed filing. Detailed filing data is available for this year.$12.8$5.85$6.93$3.35$2.68$0.67
2022Detailed filing. Detailed filing data is available for this year.$12.7$6.49$6.21$2.77$2.48$0.28
2021Detailed filing. Detailed filing data is available for this year.$6.62$0.60$6.02$2.94$2.37$0.57
2020Detailed filing. Detailed filing data is available for this year.$5.80$0.33$5.47$3.20$2.42$0.78
2019Detailed filing. Detailed filing data is available for this year.$5.41$0.75$4.66$2.52$2.29$0.23
2018Detailed filing. Detailed filing data is available for this year.$5.40$1.01$4.38$2.95$2.06$0.89
2017Detailed filing. Detailed filing data is available for this year.$4.27$0.76$3.51$2.07$2.06$0.01
2016Detailed filing. Detailed filing data is available for this year.$4.61$1.12$3.48$2.07$1.84$0.23
2015Summary only. Only limited summary data is available for this year.$4.83$1.59$3.24$2.03$1.52$0.51
2014Detailed filing. Detailed filing data is available for this year.$3.82$1.37$2.46$2.61$1.47$1.14
2013Detailed filing. Detailed filing data is available for this year.$1.80$0.47$1.32$1.56$1.30$0.26
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.10$0.08$1.02$1.12
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.01$0.12$0.89$0.95
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.90$0.08$0.82$0.74