Civic Intelligence

Development in Gardening

990 • Fiscal year 2015 • EIN 20-4708212

Jan 01, 2015 to Dec 31, 2015 • Filed on Aug 02, 2016

999 Peachtree St NE Ste 2300Atlanta, GA 30309

(619) 274-7218

Siviq Scores

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

Liabilities / Assets

60th percentile

0.01x

Higher debt load relative to assets than 60% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

58th percentile

0.00x

Higher debt load relative to revenue than 58% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

51st percentile

3.8%

Higher net margin than 51% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

96th percentile

$67,200

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 22.5% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

62nd percentile

9.4%

Faster asset growth than 62% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

71st percentile

18%

Faster revenue growth than 71% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Up

$115,873

Up $9,915 (+9.4%) from 2014

Net Assets

Up

$115,131

Up $11,316 (+11%) from 2014

Liabilities

Down

$742

Down $1,401 (-65%) from 2014

Revenue

Up

$298,772

Up $45,096 (+18%) from 2014

Expenses

Up

$287,456

Up $15,095 (+5.5%) from 2014

Net Income

Up

$11,316

Up $30,001 (+161%) from 2014

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $90,737Liabilities 2011: $4,897Net Assets 2011: $85,8402011Assets 2012: $97,584Liabilities 2012: $2,989Net Assets 2012: $94,5952012Assets 2013: $123,698Liabilities 2013: $7,618Net Assets 2013: $116,0802013Assets 2014: $105,958Liabilities 2014: $2,143Net Assets 2014: $103,8152014Assets 2015: $115,873Liabilities 2015: $742Net Assets 2015: $115,1312015Assets 2016: $185,046Liabilities 2016: $5,960Net Assets 2016: $179,0862016Assets 2017: $241,950Liabilities 2017: $4,222Net Assets 2017: $237,7282017Assets 2018: $309,924Liabilities 2018: $1,196Net Assets 2018: $308,7282018Assets 2019: $412,345Liabilities 2019: $2,120Net Assets 2019: $410,2252019Assets 2020: $724,307Liabilities 2020: $1,104Net Assets 2020: $723,2032020Assets 2021: $948,737Liabilities 2021: $1,279Net Assets 2021: $947,4582021Assets 2022: $1,007,438Liabilities 2022: $5,798Net Assets 2022: $1,001,6402022Assets 2023: $1,108,324Liabilities 2023: $1,940Net Assets 2023: $1,106,3842023Assets 2024: $1,292,678Liabilities 2024: $2,427Net Assets 2024: $1,290,2512024

Highlighted filing

2015

Assets$115,873
Liabilities$742
Net Assets$115,131

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2011: $204,4872011Revenue 2012: $229,991Expenses 2012: $220,843Net Income 2012: $9,1482012Revenue 2013: $294,395Expenses 2013: $283,959Net Income 2013: $10,4362013Revenue 2014: $253,676Expenses 2014: $272,361Net Income 2014: -$18,6852014Revenue 2015: $298,772Expenses 2015: $287,456Net Income 2015: $11,3162015Revenue 2016: $337,156Expenses 2016: $273,201Net Income 2016: $63,9552016Revenue 2017: $380,710Expenses 2017: $322,068Net Income 2017: $58,6422017Revenue 2018: $432,502Expenses 2018: $361,502Net Income 2018: $71,0002018Revenue 2019: $489,199Expenses 2019: $387,702Net Income 2019: $101,4972019Revenue 2020: $692,793Expenses 2020: $379,815Net Income 2020: $312,9782020Revenue 2021: $564,620Expenses 2021: $392,097Net Income 2021: $172,5232021Revenue 2022: $591,071Expenses 2022: $480,289Net Income 2022: $110,7822022Revenue 2023: $670,008Expenses 2023: $554,017Net Income 2023: $115,9912023Revenue 2024: $819,196Expenses 2024: $678,361Net Income 2024: $140,8352024

Highlighted filing

2015

Revenue$298,772
Expenses$287,456
Net Income$11,316
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Aug 2, 2016
Return Version
2015v2.1
Gross Receipts
$298,772
Mission and Program Overview

Mission

To improve the nutrition and health of hiv affected and at risk populations through sustainable gardening

DIG projects enable vulnerable and HIV affected communities to meet their own needs and improve their well being through nutrition sensitive and sustainable agriculture

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$46,156$82,381▲ $36,225
Pledges and Grants Receivable$493$20,111▲ $19,618
Prepaid Expenses and Deferred Charges$19,887--
Cash and Non-Interest-Bearing Accounts$15,123$11,076▼ $4,047
Land, Buildings, and Equipment, Net$2,524$0▼ $2,524
Investments in Publicly Traded Securities$21,775$2,305▼ $19,470
Total Assets$105,958$115,873▲ $9,915
Liabilities
Accounts Payable and Accrued Expenses$2,143$742▼ $1,401
Total Liabilities$2,143$742▼ $1,401
Net Assets / Fund Balance
Unrestricted Net Assets$103,815$115,131▲ $11,316
Total Net Assets Fund Balance$103,815$115,131▲ $11,316
Total Liabilities and Net Assets / Fund Balance$105,958$115,873▲ $9,915

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$0--
Other Land Buildings$0--
Land$0--
Equipment$0--
Leasehold Improvements$0--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015----$0
2014----$0
2013----$0
2012----$0
2011----$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Sarah KochExecutive DirectorFT$67,200$67,200
Noah DermanProgram DirectorFT$64,200$64,200

Board Members and Trustees

NameTitle
Mark ColvinBoard Chair
Beth PannBoard Vice Chair
Bill WestwoodBoard Secretary
Ken MerloBoard Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$294,150
Program Service Revenue
$0
Investment Income
$4,622
Other Revenue
$0
All Other Contributions
$294,150
Change in Net Assets
$11,316

Audited Revenue Reconciliation

Revenue per Audited Statements
$298,772
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$10,051
Total Revenue per Audited Statements
$308,823
Total Revenue per Form 990
$298,772
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$144,421
Other Expenses$141,035
Total Fundraising Expense$36,755
Professional Fundraising Fees$2,000
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$98,925$17,500$14,975$131,400
Fees for Services Other$29,933$2,450-$32,383
Fees for Services Accounting$9,479$9,479-$18,958
Conferences and Meetings$57$49$13,812$13,918
Travel$6,962$2,846$2,816$12,624
Payroll Taxes$8,042$1,005$1,005$10,052
Insurance-$5,004-$5,004
Other Expenses$2,030$2,607$2,147$4,637
Other Employee Benefits$720$2,249-$2,969
Depreciation Depletion$2,524--$2,524
Fees for Services Professional Fundraising--$2,000$2,000
All Other Expenses-$1,088-$1,088
Occupancy$1,016--$1,016
Total Functional Expenses$203,319$47,382$36,755$287,456

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$297,507
Expenses per Audited Statements$287,456
Total Expenses per Form 990$287,456
Expenses Not Reported on Form 990$10,051
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$2,000
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

PART VI, SECTION A, LINE 8A

documents of meeting are held by governing body

PART VI, SECTION A, LINE 8B

documents are kept by each committee

Part VI, Section B, Line 11

chairman reviews the 990 before final

PART VI, SECTION B, LINE 12C

chairman reviews conflicts of interest policies

PART VI, SECTION B, LINE 15A

chairman reviews compensation

PART VI, SECTION B, LINE 15B

chairman reviews compensation for staff

Part VI, Section C, Line 19

documents are mad available upon request given to executive director documents are also available on website

Filing and Contact Details

Filer

Filer Name
Development in Gardening
EIN
20-4708212
Phone
6192747218
Address
999 PEACHTREE ST NE STE 2300, ATLANTA, GA 30309

Signing Officer

Name
Sarah Koch
Title
Executive Director
Signed
2016-08-02
Discuss with paid preparer
No

Organization Details

Principal Officer
Sarah Koch
Formed
2006
Legal Domicile
CA
Voting Board Members
12
Independent Board Members
12
Employees
2
Volunteers
15

Preparer

Firm
Ntrc Tax Service
Address
3054 PANOLA ROAD STE H, LITHONIA, GA 30038
Preparer
John Pitts
Phone
6785181554
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IRS990/QuidProQuoContriDisclInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt011316
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
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IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
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IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt046156
IRS990/SavingsAndTempCashInvstGrp/EOYAmt082381
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0229912
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01277382
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt04622
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt079
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0115
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt04950
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt030
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt0236
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0134
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt079
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0115
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt04950
IRS990ScheduleA/InvestmentIncomeCYPct00.00386
IRS990ScheduleA/InvestmentIncomePYPct00.00033
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
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IRS990ScheduleA/PublicSupportCY509Pct00.99614
IRS990ScheduleA/PublicSupportPY509Pct00.99967
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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt00
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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0294395
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0229912
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0205649
IRS990ScheduleA/Total509Grp/TotalAmt01277648
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0298772
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0253676
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0294395
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0229991
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0205764
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01282598
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt00
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IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt00
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt00
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt00
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IRS990ScheduleD/DonatedServicesAndUseFcltsAmt010051
IRS990ScheduleD/DonatedServicesUseFcltsAmt010051
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
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IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/ExpensesNotReportedAmt010051
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0287456
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/NetUnrealizedGainsInvstAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00
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IRS990ScheduleD/RevenueNotReportedAmt010051
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0298772
IRS990ScheduleD/Section170hRqrStsfdInd0false
IRS990ScheduleD/SolicitedAssetsSaleInd0false
IRS990ScheduleD/TermEndowmentBalanceEOYPct00
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueOtherAssetsAmt00
IRS990ScheduleD/TotalBookValueProgramRltdAmt00
IRS990ScheduleD/TotalBookValueSecuritiesAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0287456
IRS990ScheduleD/TotalLiabilityAmt00
IRS990ScheduleD/TotalRevenuePerForm990Amt0298772
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0308823
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0297507
IRS990ScheduleD/WrittenPolicyMonitoringInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0documents of meeting are held by governing body
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1documents are kept by each committee

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.29$0.00$1.29$0.82$0.68$0.14
2023Summary only. Only limited summary data is available for this year.$1.11$0.00$1.11$0.67$0.55$0.12
2022Summary only. Only limited summary data is available for this year.$1.01$0.01$1.00$0.59$0.48$0.11
2021Summary only. Only limited summary data is available for this year.$0.95$0.00$0.95$0.56$0.39$0.17
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.72$0.00$0.72$0.69$0.38$0.31
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.41$0.00$0.41$0.49$0.39$0.10
2018Summary only. Only limited summary data is available for this year.$0.31$0.00$0.31$0.43$0.36$0.07
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.24$0.00$0.24$0.38$0.32$0.06
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.19$0.01$0.18$0.34$0.27$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.12$0.00$0.12$0.30$0.29$0.01
2014Summary only. Only limited summary data is available for this year.$0.11$0.00$0.10$0.25$0.27$0.02
2013Detailed filing. Detailed filing data is available for this year.$0.12$0.01$0.12$0.29$0.28$0.01
2012Summary only. Only limited summary data is available for this year.$0.10$0.00$0.09$0.23$0.22$0.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.09$0.00$0.09$0.20
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2015 filings • 501(c)3 • <$500k nonprofits