Civic Intelligence

Real School Gardens

990 • Fiscal year 2017 • EIN 20-5946552

Jul 01, 2016 to Jun 30, 2017 • Filed on Nov 15, 2017

5520 Connecticut Avenue NW Suite 20Washington, DC 20015

(202) 621-2375

Siviq Scores

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

Liabilities / Assets

39th percentile

0.04x

Higher debt load relative to assets than 39% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

38th percentile

0.05x

Higher debt load relative to revenue than 38% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

7th percentile

-42%

Higher net margin than 7% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

84th percentile

$150,401

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 7.1% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

5th percentile

-24%

Faster asset growth than 5% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

4th percentile

-51%

Faster revenue growth than 4% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$2,740,153

Down $866,961 (-24%) from 2016

Net Assets

Down

$2,628,284

Down $873,142 (-25%) from 2016

Liabilities

Up

$111,869

Up $6,181 (+5.8%) from 2016

Revenue

Down

$2,115,116

Down $2,180,905 (-51%) from 2016

Expenses

Up

$2,996,732

Up $945,868 (+46%) from 2016

Net Income

Down

-$881,616

Down $3,126,773 (-139%) from 2016

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $555,224Liabilities 2011: $27,161Net Assets 2011: $528,0632011Assets 2012: $1,072,393Liabilities 2012: $31,756Net Assets 2012: $1,040,6372012Assets 2013: $1,101,673Liabilities 2013: $42,731Net Assets 2013: $1,058,9422013Assets 2014: $907,023Liabilities 2014: $39,139Net Assets 2014: $867,8842014Assets 2015: $1,333,323Liabilities 2015: $78,846Net Assets 2015: $1,254,4772015Assets 2016: $3,607,114Liabilities 2016: $105,688Net Assets 2016: $3,501,4262016Assets 2017: $2,740,153Liabilities 2017: $111,869Net Assets 2017: $2,628,2842017Assets 2018: $2,115,964Liabilities 2018: $150,552Net Assets 2018: $1,965,4122018Assets 2019: $1,842,267Liabilities 2019: $162,013Net Assets 2019: $1,680,2542019Assets 2020: $3,541,828Liabilities 2020: $1,096,754Net Assets 2020: $2,445,0742020Assets 2021: $4,993,751Liabilities 2021: $750,957Net Assets 2021: $4,242,7942021Assets 2022: $6,534,344Liabilities 2022: $223,585Net Assets 2022: $6,310,7592022Assets 2023: $4,941,756Liabilities 2023: $459,605Net Assets 2023: $4,482,1512023Assets 2024: $3,846,245Liabilities 2024: $453,529Net Assets 2024: $3,392,7162024Assets 2025: $2,007,526Liabilities 2025: $427,402Net Assets 2025: $1,580,1242025

Highlighted filing

2017

Assets$2,740,153
Liabilities$111,869
Net Assets$2,628,284

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $1,254,7402011Expenses 2012: $1,241,1352012Revenue 2013: $1,367,911Expenses 2013: $1,349,606Net Income 2013: $18,3052013Revenue 2014: $1,307,900Expenses 2014: $1,498,958Net Income 2014: -$191,0582014Revenue 2015: $1,844,633Expenses 2015: $1,458,040Net Income 2015: $386,5932015Revenue 2016: $4,296,021Expenses 2016: $2,050,864Net Income 2016: $2,245,1572016Revenue 2017: $2,115,116Expenses 2017: $2,996,732Net Income 2017: -$881,6162017Revenue 2018: $2,709,514Expenses 2018: $3,378,367Net Income 2018: -$668,8532018Revenue 2019: $3,626,874Expenses 2019: $3,912,032Net Income 2019: -$285,1582019Revenue 2020: $4,401,461Expenses 2020: $3,212,847Net Income 2020: $1,188,6142020Revenue 2021: $4,689,754Expenses 2021: $2,892,034Net Income 2021: $1,797,7202021Revenue 2022: $5,733,013Expenses 2022: $3,665,048Net Income 2022: $2,067,9652022Revenue 2023: $2,654,940Expenses 2023: $4,558,028Net Income 2023: -$1,903,0882023Revenue 2024: $3,509,089Expenses 2024: $4,678,530Net Income 2024: -$1,169,4412024Revenue 2025: $2,816,133Expenses 2025: $4,628,725Net Income 2025: -$1,812,5922025

Highlighted filing

2017

Revenue$2,115,116
Expenses$2,996,732
Net Income-$881,616
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Nov 15, 2017
Return Version
2016v3.1
Gross Receipts
$2,564,730
Mission and Program Overview

Mission

We create learning gardens that grow successful students. Real school gardens partners with low-income elementary schools to build outdoor classrooms that are used for experiential instruction. The organization also trains teachers how to use outdoor classrooms and gardens to improve academic achievement and health. School partners report increases in student engagement, teacher effectiveness, and teacher job satisfaction, critical measures of long term success in low-income schools. Real school gardens has more than 126 partner schools in texas, maryland, virginia, and washington d.c., and has recently launched a new region in the carolinas. The nonprofit is in the first phase of a national growth plan to expand to a total of six regions and 15 cities by 2020. The nonprofit will reach 225,000 students and 15,000 teachers every day, giving students access to the educational opportunities they need to succeed in school and in life.

WE TRAIN TEACHERS TO USE SCHOOL GARDENS TO IMPROVE EXPERIENTIAL INSTRUCTION FOR STUDENTS. WE ALSO PARTNER WITH CORPORATIONS TO BUILD OUTDOOR CLASSROOMS. (continued on sch O)

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,051,706$1,456,696▲ $404,990
Pledges and Grants Receivable$2,185,594$879,732▼ $1,305,862
Cash and Non-Interest-Bearing Accounts$162,320$142,855▼ $19,465
Accounts Receivable$37,182$122,828▲ $85,646
Savings and Temporary Cash Investments$123,790$80,718▼ $43,072
Land, Buildings, and Equipment, Net$28,649$32,267▲ $3,618
Prepaid Expenses and Deferred Charges$17,873$19,057▲ $1,184
Other Notes and Loans Receivable, Net$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$3,607,114$2,740,153▼ $866,961
Other Assets Total$0$6,000▲ $6,000
Liabilities
Accounts Payable and Accrued Expenses$105,688$111,869▲ $6,181
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$105,688$111,869▲ $6,181
Net Assets / Fund Balance
Temporarily Rstr Net Assets$2,088,501$1,326,116▼ $762,385
Unrestricted Net Assets$1,412,925$1,302,168▼ $110,757
Permanently Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$3,501,426$2,628,284▼ $873,142
Total Liabilities and Net Assets / Fund Balance$3,607,114$2,740,153▼ $866,961

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$32,267$306,669$339,936
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jeanne MccartyCEOFT$148,781$1,620$150,401

Board Members and Trustees

NameTitle
Carolyn WalshBoard Co-Chair
Julie NeimatBoard Co-chair
Armando De CastroDirector
Dale StewartDirector
Dr Ernie J SmithDirector
Fred ThompsonDirector
Hank HarrisDirector
Karen DielmanDirector
Shally StanleyDirector
Namrata MaguireDirector Finance/op
Revenue and Support

Revenue Composition

Contributions and Grants
$1,711,345
Program Service Revenue
$403,511
Investment Income
$260
Other Revenue
$0
All Other Contributions
$1,563,845
Change in Net Assets
$-881,616

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$46,000Fair Market Value (FMV)
Other Non Cash Contri Table1$15,000Fair Market Value (FMV)
Other Non Cash Contri Table12$7,435Fair Market Value (FMV)
Other Non Cash Contri Table2$1,472Fair Market Value (FMV)
Other Non Cash Contri Table1$1,400Fair Market Value (FMV)
Works of Art1$1,126Fair Market Value (FMV)
Other Non Cash Contri Table1$175Fair Market Value (FMV)
Total Noncash Contributions19$72,608-

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,115,116
Revenue Not Reported on Form 990
$31,534
Total Revenue per Audited Statements
$2,146,650
Total Revenue per Form 990
$2,115,116
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,804,549
Other Expenses$1,192,183
Total Fundraising Expense$542,547
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,102,081$58,242$234,902$1,395,225
Current Officers, Directors, Trustees, and Key Employees$60,160$45,121$45,120$150,401
Fees for Services Other$106,242$9,409$25,567$141,218
Other Employee Benefits$100,233$8,449$23,791$132,473
Payroll Taxes$94,612$8,379$22,768$125,759
Travel$92,481$8,191$22,255$122,927
Occupancy$83,363$7,383$20,061$110,807
Fees for Services Accounting$80,047$7,089$19,263$106,399
Office Expenses$50,762$4,496$12,216$67,474
Information Technology$28,641$2,537$6,892$38,070
Advertising$25,037$2,217$6,025$33,279
Depreciation Depletion$15,205$1,347$3,659$20,211
Other Expenses$8,291$734$1,995$11,020
Insurance$7,536$667$1,814$10,017
All Other Expenses$4,611$407$1,111$6,129
Fees for Services Legal$2,617$232$630$3,479
Conferences and Meetings$1,952$173$470$2,595
Pension Plan Contributions$520$46$125$691
Total Functional Expenses$2,254,514$199,671$542,547$2,996,732

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,019,792
Expenses per Audited Statements$2,996,732
Total Expenses per Form 990$2,996,732
Expenses Not Reported on Form 990$23,060
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes

Governance Explanations

Form 990, Part VI, Section B, Line 11B

Review of form 990: the form 990 is initially reviewed by the director of finance and the chief executive officer. The document is refined then distributed to the full board of directors for review and comment. The form 990 is then finalized and submitted to the internal revenue service.

Form 990, Part VI, Section B, Line 12C

Conflict of interest: all new employees are briefed about the conflict of interest policy as part of an orientation about standards of professional conduct for the organization. The conflict of interest policy is reviewed with all employees and the board of directors each fall. At this time, each director, officer, and employee is asked to acknowledge in writing their understanding of the policy. In addition, each director, officer and employee is asked to complete a disclosure form that identifies any relationships, positions, or circumstances that might represent a conflict of interest. The director of finance serves as the compliance officer for the organization, investigating any reported violations to the conflict of interest policy. Findings are presented to the board of directors, including the chief executive officer, and appropriate corrective actions are determined. Possible corrective actions include formally ending external relationships that present a conflict of interest or voluntarily exiting from the board or company.

Form 990, Part VI, Section B, Line 15A

Compensation review: the board of directors, led by the board co-chairs, establishes compensation and benefits for the chief executive officer. A compensation survey or study is used during this process to determine a market range, as in benchmarking with select education non-profits. Compensation is finalized within the market rate range based on experience, earnings history, and results the selected candidate demonstrated in recent roles. The board of directors approves the compensation and benefits package for the chief executive officer. The chief executive officer and director of finance establishes compensation and benefits for other employees in the organization, based on market rate range, experience, earnings history, and results demonstrated by the candidate. The chief executive officer presents employee promotion and compensation recommendations to the board of directors for their input. Reviews are conducted by the board co-chair, julie neimat, and documented in the board's meeting minutes.

Form 990, Part VI, Section C, Line 19

Availability of documents: the organization's governing documents, conflict of interest policy, and financial statements are made available to the public upon request. These documents are provided either electronically or via us mail, based on the preference of the requestor.

Filing and Contact Details

Filer

Filer Name
Real School Gardens
EIN
20-5946552
In Care Of
% NAMRATA MAGUIRE
Phone
2026212375
Address
5520 Connecticut Avenue NW Suite 20, Washington, DC 20015

Signing Officer

Name
Jeanne Mccarty
Title
CEO
Signed
2017-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeanne Mccarty
Formed
2007
Legal Domicile
TX
Voting Board Members
10
Independent Board Members
9
Employees
24
Volunteers
2,000

Preparer

Firm
Bkd Llp
Address
14241 DALLAS PARKWAY SUITE 1100, DALLAS, TX 75254
Preparer
Jeanette Verrelli
Phone
9727028262
Supplemental Narrative

Additional Explanations

Form 990, Part I, Line 1

Organization's activities: real school gardens is a national nonprofit that trains teachers to use gardens as an instructional tool to increase student engagement and academic achievement. We also build and enhance learning gardens with teacher-friendly instructional features so the spaces function as outdoor classrooms. School partners report increases in student engagement, teacher effectiveness, and teacher job satisfaction, critical measures of long-term success in low-income schools. Over the last decade, real school gardens has partnered with more than 20 school districts to reach approx. 200 schools, 7,000 teachers, and 110,000 students in maryland, north carolina, texas, virginia, and washington d.c. Real school gardens is poised for expansion as part of our national growth plan. By 2020, we will be in 6 regions and 15 cities, reaching 285 new school partners. This expansion will propel the organization from serving 15 new school partners each year to serving more than 100 new partners each year, translating to nearly 10,000 new teachers trained and more than 155,000 additional students served every day. The organization passed several big milestones towards our national growth strategy this year, including: - partnering with 150th school to-date - establishing carolinas regional office in charlotte, north carolina - expanding the mid-atlantic region to baltimore, maryland - recruiting school partners to establish a southeast region in fy2018 form 990, part vi, section a, line 3 delegation of control over management duties: the daily management of the accounting and finances of real school gardens is performed by the staff of new leaf change management under the supervision of namrata maguire. Per irs guidance, no compensation is shown on the form 990, part vii for the calendar year for this individual: namrata maguire $ 49,800

Form 990, Part XII, Line 2C

Oversight committee: oversight is now done by a finance committee responsible for the oversight of the audit and selection of the independent accountant. This process has changed from the prior year.

Financial Statement Notes

Schedule D, Part X, Line 2

Asc 740 footnote: management has evaluated their income tax positions under the guidance included in asc 740. Based on their review, management has not identified any material uncertain tax positions to be recorded or disclosed in the financial statements.

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IRS990/MissionDesc0We create learning gardens that grow successful students.
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IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1Garden Materials
IRS990/OtherExpensesGrp/Desc2Education Programming
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IRS990/ProgSrvcAccomActy2Grp/Desc0REAL School Gardens designs and builds state-of-the-art outdoor classrooms on low-income school campuses. We partner with corporations and foundations to fund the construction of the space, and develop partnerships with schools, parents, and the local community to ensure our spaces are properly maintained for years to come. We create outdoor classrooms with two important steps: Community Design - REAL School Gardens Landscape Architects work with school staff, parents, community members, our funding partners, and most importantly the students themselves to design a learning garden that's functional, beautiful, and tailored to each school's specific needs. The Big Dig! - Once the design is finalized, it's time to build the learning garden during our one-day Big Dig event. On the day of the Big Dig, between 100-300 volunteers including our funding partners, kids, their parents and teachers work together to install the learning garden. Not only is the Big Dig a fun and fulfilling day of volunteerism for employees, but funding partners use the events to boost their CSR goals, improve their media relations, and create amazing imagery for social media and annual reports. Schools district leaders love the way these high-energy barn-raising style events focus attention on large educational, health, and environmental initiatives, and spotlight the great work Title 1 schools do to help low-income children succeed. In FY 2017 we: - Built 13 outdoor classrooms - Enhanced 11 learning gardens - Served 110 school partners
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IRS990/ProgSrvcAccomActy3Grp/Desc0To promote the creation of school gardens nationwide and increase their use for academic instruction, we work to raise the general publics awareness around the importance and effectiveness of daily hands-on experiential learning and real-world, outdoor teaching. By attending conferences and publishing articles in both education and school garden-focused outlets, we ensure that these larger conversations are informed by our findings, experiences, and best-practices. To help scale REAL School Gardens impact nation-wide, we will be forming partnerships with other education and school-garden focused organizations that are already serving low-income schools. Since many of these existing groups are focused on the environment and nutrition, we are also developing complementary curriculum resources and programming to help embed nutrition education and environmental literacy into daily academic lessons. Our thought leadership in this space will encourage school districts to invest more in professional development and campus infrastructure to improve experiential outdoor teaching.
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.01$0.43$1.58$2.82$4.63$1.81
2024Detailed filing. Detailed filing data is available for this year.$3.85$0.45$3.39$3.51$4.68$1.17
2023Detailed filing. Detailed filing data is available for this year.$4.94$0.46$4.48$2.65$4.56$1.90
2022Detailed filing. Detailed filing data is available for this year.$6.53$0.22$6.31$5.73$3.67$2.07
2021Detailed filing. Detailed filing data is available for this year.$4.99$0.75$4.24$4.69$2.89$1.80
2020Detailed filing. Detailed filing data is available for this year.$3.54$1.10$2.45$4.40$3.21$1.19
2019Detailed filing. Detailed filing data is available for this year.$1.84$0.16$1.68$3.63$3.91$0.29
2018Detailed filing. Detailed filing data is available for this year.$2.12$0.15$1.97$2.71$3.38$0.67
2017Detailed filing. Detailed filing data is available for this year.$2.74$0.11$2.63$2.12$3.00$0.88
2016Detailed filing. Detailed filing data is available for this year.$3.61$0.11$3.50$4.30$2.05$2.25
2015Detailed filing. Detailed filing data is available for this year.$1.33$0.08$1.25$1.84$1.46$0.39
2014Detailed filing. Detailed filing data is available for this year.$0.91$0.04$0.87$1.31$1.50$0.19
2013Summary only. Only limited summary data is available for this year.$1.10$0.04$1.06$1.37$1.35$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.07$0.03$1.04$1.24
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.56$0.03$0.53$1.25