Civic Intelligence

Development in Gardening

990 • Fiscal year 2020 • EIN 20-4708212

Jan 01, 2020 to Dec 31, 2020 • Filed on Apr 13, 2021

1270 Caroline St NE D120-312Atlanta, GA 30307-3030

(619) 274-7218

Siviq Scores

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

Liabilities / Assets

30th percentile

0.00x

Higher debt load relative to assets than 30% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

29th percentile

0.00x

Higher debt load relative to revenue than 29% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

88th percentile

45%

Higher net margin than 88% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

81st percentile

$79,617

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 11.5% of source-year revenue.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

87th percentile

76%

Faster asset growth than 87% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

84th percentile

42%

Faster revenue growth than 84% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Up

$724,307

Up $311,962 (+76%) from 2019

Net Assets

Up

$723,203

Up $312,978 (+76%) from 2019

Liabilities

Down

$1,104

Down $1,016 (-48%) from 2019

Revenue

Up

$692,793

Up $203,594 (+42%) from 2019

Expenses

Down

$379,815

Down $7,887 (-2.0%) from 2019

Net Income

Up

$312,978

Up $211,481 (+208%) from 2019

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

2020

Assets$724,307
Liabilities$1,104
Net Assets$723,203

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

2020

Revenue$692,793
Expenses$379,815
Net Income$312,978
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Apr 13, 2021
Return Version
2020v4.1
Gross Receipts
$692,793
Mission and Program Overview

Mission

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

DIG is improving the nutrition and livelihoods of the world???s most vulnerable by teaching them to plant restorative gardens that grow health,

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$305,309$560,372▲ $255,063
Cash and Non-Interest-Bearing Accounts$72,183$111,762▲ $39,579
Investments in Publicly Traded Securities$34,853$52,173▲ $17,320
Total Assets$412,345$724,307▲ $311,962
Liabilities
Accounts Payable and Accrued Expenses$2,120$1,104▼ $1,016
Total Liabilities$2,120$1,104▼ $1,016
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$410,225$723,203▲ $312,978
Total Net Assets Fund Balance$410,225$723,203▲ $312,978
Total Liabilities and Net Assets / Fund Balance$412,345$724,307▲ $311,962
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Sarah KochExecutive DirectorFT$79,617$79,617
Noah DermanDeputy DirectorFT$49,972$49,972

Board Members and Trustees

NameTitle
Tom McguireBoard Chair
Beth PannVice Chair
Cheryl DahleBoard Member
Debbie GachuhiBoard Member
Dennis HeskelBoard Member
Esther NgumbiBoard Member
David TousterSecretary
Brent SoperTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$692,625
Program Service Revenue
$0
Investment Income
$168
Other Revenue
$0
All Other Contributions
$692,625
Change in Net Assets
$312,978

Audited Revenue Reconciliation

Revenue per Audited Statements
$676,638
Revenue Not Reported on Form 990
$15,987
Total Revenue per Audited Statements
$692,625
Total Revenue per Form 990
$676,638
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$205,031
Salaries, Compensation, and Employee Benefits$174,784
Total Fundraising Expense$27,606
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$79,617--$79,617
Other Salaries and Wages$23,254$36,739$7,348$67,341
Advertising--$17,250$17,250
Other Employee Benefits$9,950$3,554$711$14,215
Travel$12,767$1,015-$13,782
Payroll Taxes$9,528$3,403$680$13,611
Insurance-$6,716-$6,716
Office Expenses-$5,038-$5,038
Other Expenses$2,804$1,202$1,617$4,006
Information Technology-$811-$811
All Other Expenses-$175-$175
Conferences and Meetings-$72-$72
Total Functional Expenses$283,314$68,895$27,606$379,815

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$379,815
Total Expenses per Audited Statements$379,815
Total Expenses per Form 990$379,815
International Activity

International Summary

Employees
3
Spending
$116,030

International Compliance

Foreign grant records maintained
No
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Sub Saharan AfricaProgram ServicesAgriculture Training-3$116,030
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
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

minutes of the governing body meeting are retained

PART VI, SECTION A, LINE 8B

each committee holds meeting minutes

Part VI, Section B, Line 11

the governing body is given a copy of the 990 before it is filed

PART VI, SECTION B, LINE 15A

the governing body examines management salary yearly

PART VI, SECTION B, LINE 15B

The compensation commitee determined the executive team salary

Part VI, Section C, Line 19

upon request

PART VI, SECTION B, LINE 12C

The organization has a written conflict of interest policy and monitors any conflict of interest

Filing and Contact Details

Filer

Filer Name
Development in Gardening
EIN
20-4708212
Phone
6192747218
Address
1270 CAROLINE ST NE D120-312, ATLANTA, GA 30307-3030

Signing Officer

Name
Sarah Koch
Title
Executive Director
Phone
6192747218
Signed
2021-04-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sarah Koch
Formed
2006
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
4

Preparer

Firm
Ntrc Tax Service
Address
3054 PANOLA ROAD STE H, LITHONIA, GA 30038
Preparer
John H Pitts
Phone
6785181554
Supplemental Narrative

Additional Explanations

PART IX, LINE 24E

taxes and licenses

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE CHAIR
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt0305309
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0560372
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0692625
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0487111
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0432308
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0380518
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0337292
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt02329854
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0168
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0342
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0194
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0192
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0-136
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0760
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0168
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0342
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0194
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0192
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0-136
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0760
IRS990ScheduleA/InvestmentIncomeCYPct00.00033
IRS990ScheduleA/InvestmentIncomePYPct00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99967
IRS990ScheduleA/PublicSupportPY509Pct00
IRS990ScheduleA/PublicSupportTotal509Amt02329854
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0692625
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0487111
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0432308
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0380518
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0337292
IRS990ScheduleA/Total509Grp/TotalAmt02329854
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0692793
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0487453
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0432502
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0380710
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0337156
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02330614
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/DisclosedForCharitablePrpsInd0false
IRS990ScheduleD/DisclosedOrgLegCtrlInd0false
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/ExpensesSubtotalAmt0379815
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/NetUnrealizedGainsInvstAmt015987
IRS990ScheduleD/RelatedOrgListSchRInd0false
IRS990ScheduleD/RevenueNotReportedAmt015987
IRS990ScheduleD/RevenueSubtotalAmt0676638
IRS990ScheduleD/Section170hRqrStsfdInd0false
IRS990ScheduleD/SolicitedAssetsSaleInd0false
IRS990ScheduleD/TotalExpensesPerForm990Amt0379815
IRS990ScheduleD/TotalRevenuePerForm990Amt0676638
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0692625
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0379815
IRS990ScheduleD/WrittenPolicyMonitoringInd0false
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt03
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt0116030
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0SUB SAHARAN AFRICA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0AGRICULTURE TRAINING
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0PROGRAM SERVICES
IRS990ScheduleF/BoycottCountriesInd0false
IRS990ScheduleF/ForeignCorpOwnershipInd0false
IRS990ScheduleF/ForeignPartnershipInd0false
IRS990ScheduleF/GrantRecordsMaintainedInd0false
IRS990ScheduleF/InterestInForeignTrustInd0false
IRS990ScheduleF/PassiveForeignInvestmestCoInd0false
IRS990ScheduleF/SubtotalEmployeesCnt03
IRS990ScheduleF/SubtotalSpentAmt0116030
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0The Organization uses the accrual method of accounting and maintains an individual line item to account for the expenditures
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3f
IRS990ScheduleF/TotalEmployeeCnt03
IRS990ScheduleF/TotalSpentAmt0116030
IRS990ScheduleF/TransferToForeignCorpInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0minutes of the governing body meeting are retained
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1each committee holds meeting minutes
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2the governing body is given a copy of the 990 before it is filed
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3the governing body examines management salary yearly
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The compensation commitee determined the executive team salary
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5upon request
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6taxes and licenses
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7The organization has a written conflict of interest policy and monitors any conflict of interest
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PART VI, SECTION A, LINE 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1PART VI, SECTION A, LINE 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3PART VI, SECTION B, LINE 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4PART VI, SECTION B, LINE 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6PART IX, LINE 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7PART VI, SECTION B, LINE 12c
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0412345
IRS990/TotalAssetsEOYAmt0724307
IRS990/TotalAssetsGrp/BOYAmt0412345
IRS990/TotalAssetsGrp/EOYAmt0724307
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0692625
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt027606
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt068895
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0283314
IRS990/TotalFunctionalExpensesGrp/TotalAmt0379815
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02120
IRS990/TotalLiabilitiesEOYAmt01104
IRS990/TotalLiabilitiesGrp/BOYAmt02120
IRS990/TotalLiabilitiesGrp/EOYAmt01104
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0410225
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0723203
IRS990/TotalProgramServiceExpensesAmt0283314
IRS990/TotalReportableCompFromOrgAmt0129589
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0168
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0692793

Document Assets

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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
2020Detailed filing. Detailed filing data is available for this year.$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

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