Civic Intelligence

Development in Gardening

990 • Fiscal year 2016 • EIN 20-4708212

Jan 01, 2016 to Dec 31, 2016 • Filed on May 06, 2017

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

69th percentile

0.03x

Higher debt load relative to assets than 69% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

68th percentile

0.02x

Higher debt load relative to revenue than 68% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

76th percentile

19%

Higher net margin than 76% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

96th percentile

$67,200

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 19.9% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

86th percentile

60%

Faster asset growth than 86% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

67th percentile

13%

Faster revenue growth than 67% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Up

$185,046

Up $69,173 (+60%) from 2015

Net Assets

Up

$179,086

Up $63,955 (+56%) from 2015

Liabilities

Up

$5,960

Up $5,218 (+703%) from 2015

Revenue

Up

$337,156

Up $38,384 (+13%) from 2015

Expenses

Down

$273,201

Down $14,255 (-5.0%) from 2015

Net Income

Up

$63,955

Up $52,639 (+465%) from 2015

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

2016

Assets$185,046
Liabilities$5,960
Net Assets$179,086

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

2016

Revenue$337,156
Expenses$273,201
Net Income$63,955
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
May 6, 2017
Return Version
2016v3.0
Gross Receipts
$337,156
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

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$82,381$100,235▲ $17,854
Cash and Non-Interest-Bearing Accounts$11,076$63,955▲ $52,879
Pledges and Grants Receivable$20,111$20,111→ $0
Investments in Publicly Traded Securities$2,305$745▼ $1,560
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$115,873$185,046▲ $69,173
Liabilities
Accounts Payable and Accrued Expenses$742$5,960▲ $5,218
Other Liabilities$0$0→ $0
Total Liabilities$742$5,960▲ $5,218
Net Assets / Fund Balance
Unrestricted Net Assets$115,131$179,086▲ $63,955
Total Net Assets Fund Balance$115,131$179,086▲ $63,955
Total Liabilities and Net Assets / Fund Balance$115,873$185,046▲ $69,173

Asset Categories

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

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016----$0
2015----$0
2014----$0
2013----$0
2012----$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 ColvinTreasurer Board Chair
Beth PannBoard Vice Chair
Brad CarlsonBoard Member
David TousterBoard Member
Dennis HenskelBoard Member
Greg BogdanBoard Member
Paulette NicholsBoard Member
Salif SowBoard Member
Stephanie WhiteBoard Member
Alan SilvermanSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$337,292
Program Service Revenue
$0
Investment Income
$-136
Other Revenue
$0
All Other Contributions
$337,292
Change in Net Assets
$63,955

Audited Revenue Reconciliation

Revenue per Audited Statements
$337,156
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$36,982
Total Revenue per Audited Statements
$374,138
Total Revenue per Form 990
$337,156
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$149,266
Other Expenses$122,435
Total Fundraising Expense$21,224
Professional Fundraising Fees$1,500
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$85,388$32,552$13,460$131,400
Fees for Services Other$22,320$1,827-$24,147
Fees for Services Accounting$6,905$6,905-$13,810
Travel$8,781$3,591-$12,372
Payroll Taxes$6,561$2,501$1,034$10,096
Other Employee Benefits$5,049$1,925$796$7,770
Conferences and Meetings-$964$4,434$5,398
Other Expenses$2,041$510-$2,551
Insurance-$1,899-$1,899
Fees for Services Professional Fundraising--$1,500$1,500
Occupancy$639--$639
All Other Expenses-$355-$355
Total Functional Expenses$196,907$55,070$21,224$273,201

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$310,183
Expenses per Audited Statements$273,201
Total Expenses per Form 990$273,201
Expenses Not Reported on Form 990$36,982
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$1,500
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

Meetings held by the governing body were documented.

PART VI, SECTION A, LINE 8B

Documents are kept by each committee.

Part VI, Section B, Line 11

Chairman reviews the 990 before final submission.

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 of staff.

Part VI, Section C, Line 19

Documents are made 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
Phone
6192747218
Signed
2017-05-06
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/OtherExpensesGrp/Desc1FIELD SUPPLIES
IRS990/OtherExpensesGrp/Desc2COMPUTER WEBSITE
IRS990/OtherExpensesGrp/Desc3TELEPHONE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02041
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1510
IRS990/OtherExpensesGrp/ProgramServicesAmt04696
IRS990/OtherExpensesGrp/ProgramServicesAmt154527
IRS990/OtherExpensesGrp/ProgramServicesAmt22041
IRS990/OtherExpensesGrp/TotalAmt04696
IRS990/OtherExpensesGrp/TotalAmt154527
IRS990/OtherExpensesGrp/TotalAmt22041
IRS990/OtherExpensesGrp/TotalAmt32551
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt00
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt10
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt20
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt01034
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02501
IRS990/PayrollTaxesGrp/ProgramServicesAmt06561
IRS990/PayrollTaxesGrp/TotalAmt010096
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt020111
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt020111
IRS990/PoliciesReferenceChaptersInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0SARAH KOCH
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt00
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt10
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt20
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt30
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt40
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0294150
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt04622
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0141035
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt011316
IRS990/PYSalariesCompEmpBnftPaidAmt0144421
IRS990/PYTotalExpensesAmt0287456
IRS990/PYTotalProfFndrsngExpnsAmt02000
IRS990/PYTotalRevenueAmt0298772
IRS990/QuidProQuoContributionsInd0false
IRS990/QuidProQuoContriDisclInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt063955
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt082381
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0100235
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0337292
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0294150
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0253542
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0294365
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0229912
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01409261
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0-136
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt04622
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0134
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt079
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt04699
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt030
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt030
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0-136
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt04622
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0134
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt079
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt04699
IRS990ScheduleA/InvestmentIncomeCYPct00.00332
IRS990ScheduleA/InvestmentIncomePYPct00.00386
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99668
IRS990ScheduleA/PublicSupportPY509Pct00.99614
IRS990ScheduleA/PublicSupportTotal509Amt01409291
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0337292
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0294150
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0253542
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0294395
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0229912
IRS990ScheduleA/Total509Grp/TotalAmt01409291
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0337156
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0298772
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0253676
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0294395
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0229991
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01413990
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/AgentTrusteeEtcInd0false
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00
IRS990ScheduleD/BuildingsGrp/BookValueAmt00
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt00
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt00
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt00
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt00
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt00

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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
2016Detailed filing. Detailed filing data is available for this year.$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