Civic Intelligence

Salem Community Gardens Association Inc

EIN 26-1881563 • 501(c)3 • Salem, MA

Pub. 78 Eligible990-N Coverage

Profile

Cummunity horticultural & agricultural

PO Box 82Salem, MA 01970

www.salemcommunitygardens.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

88th percentile

46%

Higher net margin than 88% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

93rd percentile

127%

Faster asset growth than 93% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

83rd percentile

46%

Faster revenue growth than 83% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets60th percentile

Assets

Up

$12,381

Up $6,938 (+127%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$12,381

Up $6,938 (+127%) from 2024

Operations
Liabilities / Revenue62nd percentileNet Margin88th percentile

Revenue

Up

$15,111

Up $4,729 (+46%) from 2024

Expenses

Down

$8,173

Down $10,601 (-56%) from 2024

Net Income

Up

$6,938

Up $15,330 (+183%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth93rd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$20K$15K$10K$5.0K$0Assets 2020: $7,878Liabilities 2020: $0Net Assets 2020: $7,8782020Assets 2022: $15,286Liabilities 2022: $0Net Assets 2022: $15,2862022Assets 2023: $13,835Liabilities 2023: $0Net Assets 2023: $13,8352023Assets 2024: $5,443Liabilities 2024: $0Net Assets 2024: $5,4432024Assets 2025: $12,381Liabilities 2025: $0Net Assets 2025: $12,3812025

Highlighted filing

2025

Assets$12,381
Liabilities$0
Net Assets$12,381
Open 2025 Filing

Operations Trend

Revenue Growth83rd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$30K$20K$10K$0-$10KRevenue 2020: $14,421Expenses 2020: $18,012Net Income 2020: -$3,5912020Revenue 2022: $14,418Expenses 2022: $10,036Net Income 2022: $4,3822022Revenue 2023: $24,806Expenses 2023: $26,257Net Income 2023: -$1,4512023Revenue 2024: $10,382Expenses 2024: $18,774Net Income 2024: -$8,3922024Revenue 2025: $15,111Expenses 2025: $8,173Net Income 2025: $6,9382025

Highlighted filing

2025

Revenue$15,111
Expenses$8,173
Net Income$6,938
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$12,381
Liabilities
$0
Net assets
$12,381
Revenue
$15,111
Expenses
$8,173
Net income
$6,938
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$12.4$0.00$12.4$15.1$8.17$6.94
2024Detailed filing. Detailed filing data is available for this year.$5.44$0.00$5.44$10.4$18.8$8.39
2023Detailed filing. Detailed filing data is available for this year.$13.8$0.00$13.8$24.8$26.3$1.45
2022Detailed filing. Detailed filing data is available for this year.$15.3$0.00$15.3$14.4$10.0$4.38
2020Detailed filing. Detailed filing data is available for this year.$7.88$0.00$7.88$14.4$18.0$3.59
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 8, 2026
Return Version
2025v4.0
Gross Receipts
$15,111
Mission and Program Overview

Mission

Community horticultural and agricultural

Program Services

DescriptionGrantsExpenses
Provide space, soils, tools, and water for garden plots to assist & accommodate as many members as possible$0$0
Host community website and social media for information about the annual garden registration and to provide community gardening information.$0$0
Advertise and market community horticulture in urban environments$0$0
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Cory FountainPresidentPT$0--
Kate HansonVice PresidentPT$0--
Mariflor Maulit-UvaTreasurerPT$0--
Kate HansonSecretaryPT$0--
Filing and Contact Details

Filer

Filer Name
Salem Community Gardens Inc
EIN
26-1881563
Phone
9785007809
Address
PO Box 82, Salem, MA 01970

Signing Officer

Name
Mariflor Maulit-Uva
Title
Treasurer
Phone
9785007809
Signed
2026-03-08
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 16

“Description;Amount^Office expense;901|Insurance;647|Compost;5253|Supplies and Materials;430|Accounting Fees;766|Board Meeting;176^Total;8173^”

Raw XML Appendix162 raw XML fields

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

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BenefitsPaidToOrForMembersAmt00
IRS990EZ/BooksInCareOfDetail/PersonNm0Mariflor Maulit-Uva
IRS990EZ/BooksInCareOfDetail/PhoneNum09785007809
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt040 Felt Street
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Salem
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd001970
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt05443
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt012381
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt01040
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/EngagedInExcessBenefitTransInd00
IRS990EZ/ExcessOrDeficitForYearAmt06938
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt00
IRS990EZ/FiledScheduleAInd01
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form1120PolFiledInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt05443
IRS990EZ/Form990TotalAssetsGrp/EOYAmt012381
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GamingGrossIncomeAmt00
IRS990EZ/GrantsAndSimilarAmountsPaidAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt015111
IRS990EZ/GrossSalesOfInventoryAmt00
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt00
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt05443
IRS990EZ/NetAssetsOrFundBalancesEOYAmt012381
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt05443
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt012381
IRS990EZ/OccupancyRentUtltsAndMaintAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt010
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt15
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt25
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt35
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Cory Fountain
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Kate Hanson
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Mariflor Maulit-Uva
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Kate Hanson
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Secretary
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt08173
IRS990EZ/OtherRevenueTotalAmt00
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0Community horticultural and agricultural
IRS990EZ/PrintingPublicationsPostageAmt00
IRS990EZ/ProgramServiceRevenueAmt014071
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Provide space, soils, tools, and water for garden plots to assist & accommodate as many members as possible
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1Host community website and social media for information about the annual garden registration and to provide community gardening information.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2Advertise and market community horticulture in urban environments
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt10
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt20
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt10
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt20
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SalariesOtherCompEmplBnftAmt00
IRS990EZ/SaleOfAssetsGrossAmt00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd00
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt08173
IRS990EZ/TotalProgramServiceExpensesAmt00
IRS990EZ/TotalRevenueAmt015111
IRS990EZ/TransactionWithControlEntInd00
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0www.salemcommunitygardens.org
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt015111
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt010382
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt025756
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt09318
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt011782
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt072349
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/InvestmentIncomePYPct00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01
IRS990ScheduleA/PublicSupportPY509Pct01
IRS990ScheduleA/PublicSupportTotal509Amt072349
IRS990ScheduleA/ThirtyThrPctSuprtTestsPY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt015111
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt010382
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt025756
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt09318
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt011782
IRS990ScheduleA/Total509Grp/TotalAmt072349
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt015111
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt010382
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt025756
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt09318
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt011782
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt072349
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description;Amount^Office expense;901|Insurance;647|Compost;5253|Supplies and Materials;430|Accounting Fees;766|Board Meeting;176^Total;8173^
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Mariflor Maulit-Uva
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum09785007809
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SALEM COMMUNITY GARDENS INC
ReturnHeader/Filer/BusinessNameControlTxt0SALE
ReturnHeader/Filer/EIN0261881563
ReturnHeader/Filer/PhoneNum09785007809
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 82
ReturnHeader/Filer/USAddress/CityNm0Salem
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd001970
ReturnHeader/ReturnTs02026-03-08T10:07:30-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

Document Assets

No mirrored PDF or thumbnail assets are attached yet.