Civic Intelligence

Gardening Matters

990 • Fiscal year 2013 • EIN 26-2833297

Jan 01, 2013 to Dec 31, 2013 • Filed on Apr 11, 2014

310 East 38th Street55409-1337

(612) 821-2358

Siviq Scores

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

Liabilities / Assets

88th percentile

0.45x

Higher debt load relative to assets than 88% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

89th percentile

0.31x

Higher debt load relative to revenue than 89% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Net Margin

30th percentile

-5.1%

Higher net margin than 30% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Top Officer Pay

91st percentile

$43,042

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 17.9% of source-year revenue.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Asset Growth

30th percentile

-9.4%

Faster asset growth than 30% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Down

$167,224

Down $17,397 (-9.4%) from 2012

Net Assets

Down

$92,383

Down $12,260 (-12%) from 2012

Liabilities

Down

$74,841

Down $5,137 (-6.4%) from 2012

Revenue

$240,546

No earlier filing loaded for comparison.

Expenses

Down

$252,806

Down $18,590 (-6.8%) from 2012

Net Income

-$12,260

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0-$50KAssets 2012: $184,621Liabilities 2012: $79,978Net Assets 2012: $104,6432012Assets 2013: $167,224Liabilities 2013: $74,841Net Assets 2013: $92,3832013Assets 2014: $64,684Liabilities 2014: $1,893Net Assets 2014: $62,7912014Assets 2015: $12,268Liabilities 2015: $3,791Net Assets 2015: $8,4772015Assets 2016: $924Liabilities 2016: $12,263Net Assets 2016: -$11,3392016

Highlighted filing

2013

Assets$167,224
Liabilities$74,841
Net Assets$92,383

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2012: $271,3962012Revenue 2013: $240,546Expenses 2013: $252,806Net Income 2013: -$12,2602013Revenue 2014: $202,685Expenses 2014: $232,277Net Income 2014: -$29,5922014Revenue 2015: $200,328Expenses 2015: $254,642Net Income 2015: -$54,3142015Revenue 2016: $134,616Expenses 2016: $154,432Net Income 2016: -$19,8162016

Highlighted filing

2013

Revenue$240,546
Expenses$252,806
Net Income-$12,260
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Apr 11, 2014
Return Version
2013v3.1
Gross Receipts
$240,546
Mission and Program Overview

Mission

Gardening Matters envisions a just, diverse and sustainable local food system where home and community gardens build stronger communities for the future. Gardening Matters supports successful, sustainable gardens and inspires gardeners to build resilient communities as they grow their own fresh food.

To strengthen the internal functioning of community gardens (cg) and the network between cg groups; to improve public relations for cgs, foster partnerships between cgs and the public / private sectors, and assist with new cgs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$70,246$110,371▲ $40,125
Accounts Receivable$67,227$44,565▼ $22,662
Cash and Non-Interest-Bearing Accounts$46,654$11,794▼ $34,860
Total Assets$184,621$167,224▼ $17,397
Other Assets Total$494$494→ $0
Liabilities
Deferred Revenue$73,293$72,657▼ $636
Accounts Payable and Accrued Expenses$6,685$2,184▼ $4,501
Total Liabilities$79,978$74,841▼ $5,137
Net Assets / Fund Balance
Unrestricted Net Assets$104,643$92,383▼ $12,260
Total Net Assets Fund Balance$104,643$92,383▼ $12,260
Total Liabilities and Net Assets / Fund Balance$184,621$167,224▼ $17,397

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$494--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jeremiah EllisExecutive DirectorFT$43,042$43,042

Board Members and Trustees

NameTitle
Ann PutnamPresident
John ParkerVice President
Betsy DavidBoard Member
Collie GraddickBoard Member
Del HamptonBoard Member
Fiona QuickBoard Member
Jim HowittBoard Member
Krista LeraasBoard Member
Seth Kuhl-stennesBoard Member
Aurora YoungSecretary
Chris VanecekTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$133,205
Program Service Revenue
$107,158
Investment Income
$183
Other Revenue
$0
All Other Contributions
$133,205
Change in Net Assets
$-12,260

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$31,335Prevailing Mkt Rate
Total Noncash Contributions1$31,335-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$159,468
Other Expenses$75,796
Grants and Similar Amounts Paid$17,542
Total Fundraising Expense$14,683
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$71,624$25,580$5,117$102,321
Current Officers, Directors, Trustees, and Key Employees$30,129$7,532$5,381$43,042
Office Expenses$14,061$5,022$1,004$20,087
Grants to Domestic Orgs$17,542--$17,542
Occupancy$7,826$2,795$559$11,180
Payroll Taxes$7,736$2,763$552$11,051
Other Expenses$2,605$931$186$3,722
Other Employee Benefits-$3,054-$3,054
Fees for Services Other$2,024$723$144$2,891
Fees for Services Accounting-$2,437-$2,437
Insurance$1,274$455$91$1,820
All Other Expenses$1,164$416$83$1,663
Travel$500--$500
Interest$161--$161
Total Functional Expenses$178,581$59,542$14,683$252,806
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
No
Annual disclosure for covered persons
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
No
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
No

Governance Explanations

Form 990 governing body review Part VI line 11

All Board members and the Executive Director were emailed electronic copies of the complete Form 990 and supporting schedules to review before the last scheduled Board meeting held prior to the filing deadline. The Board approved the completed form at the scheduled meeting.

Conflict of interest policy compliance Part VI line 12C

All Directors are given a copy of the Organization's conflict of interest policy in advance of the first Board meeting of the year and are required to sign a statement indicating they have read, understood and will comply with the policy.

Governing documents etc available to public Part VI line 19

Governing documents, conflict of interest policy and financial statements are available by request.

Filing and Contact Details

Filer

EIN
26-2833297

Signing Officer

Name
John Parker
Title
Vice President
Phone
6128212358
Signed
2014-04-11
Discuss with paid preparer
No

Organization Details

Principal Officer
John Parker
Formed
2008
Legal Domicile
Mn
Voting Board Members
11
Independent Board Members
11
Employees
10
Volunteers
567

Preparer

Preparer
Jeffrey a Kurland
Phone
6122025956
Supplemental Narrative

Additional Explanations

General explanation attachment

ADDITIONAL DISCUSSION FOR THE COMMUNITY ASSISTANCE AND OUTREACH. During 2013, Gardening Matters started and coordinated the following programs: (1) Compostadores (Dept of Public Works, Minneapolis) - education outreach consisted of 7 community garden build workshops funded by a grant from Hennepin County Environmental Services, where a total of 67 people participated. The program continued throughout June, 2013 under a grant agreement with the City of Minneapolis Public Works to establish a neighborhood composting project to move food waste to composting sites at community gardens via hot composting; (2) Hennepin County SHIP program - Gardening Matters assisted in the development of new or expansion of community gardens. Support included administration of a minigrant program, educational workshops and technical assistance on-site or via phone calls or direct emails. ADDITIONAL INFORMATION FOR LOCAL FOOD RESOURCE HUBS419 volunteers contributed 1,260 volunteer hours. The program had approximately 70 community and networking meetings during the year, and a stewardship council of 22 community members.

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IRS990/ProgramServiceRevenueGrp/Desc1LOCAL FOOD RESOURCE HUB
IRS990/ProgramServiceRevenueGrp/Desc2SHIP 20 PROJECT
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IRS990/ProgSrvcAccomActy2Grp/Desc0COMMUNITY GARDEN SPRING RESOURCE FAIR: Gardening Matters hosts the Community Garden Spring Resource Fair in March, bringing together gardeners, community garden leaders, experts in the fields of gardening and community organizing and organizations/businesses with products or services of interest to community gardeners. The goal of the Fair is to connect gardeners with the resources they need to create and maintain long-term successful community gardens. In 2013, there were 27 exhibitors, 5 sponsors, 22 volunteers and approximately 350 total attendees.
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IRS990/ProgSrvcAccomActy3Grp/Desc0LOCAL FOOD RESOURCE HUBS: Fosters neighborhood gardening networks that connect residents, organizations and business to support each other in improving access to healthy foods through growing, cooking and preserving fresh produce. This program is driven by members who help to make the program possible through volunteering labor and bulk buying and ensuring that their fellow Hub members have the resources they need to be successful. This program had over 800 members consisting of household and community gardeners, and offered a wide variety of discounted seeds and seedlings and classes in their neighborhood. In October, the members join Gardening Matters for a Fall planning meeting, where the program is evaluated and recommendations brought forth for improving the product, its services, and delivery of the program. See Sch O for more details.
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION KEEPS TRACK OF HOW FUNDS ARE SPENT BY PERFORMING BI-WEEKLY REVIEWS.
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt1Gardening Matters provided micro-grants of $500 to a total of 9 community gardens in South Minneapolis. The gardens were awarded funds after a competitive process where they submitted an application that described how they would use the funds. Gardens were required to submit a final report and copies of the receipts detailing how the money was spent. Gardening Matters also administered micro grants of $500 to 9 community gardens, funded by the Wedge Co-op and Powderhorn Empty Bowls. These were for the purpose of giving gardens the resources they needed to function well.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Monitoring procedures (Part I, line 2)
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc1Additional Information for Schedule I
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IRS990ScheduleM/SupplementalInformationDetail/ExplanationTxt0In-kind labor was provided by one staff person through Minnesota GreenCorps.
IRS990ScheduleM/SupplementalInformationDetail/FormAndLineReferenceDesc0Additional Information for Schedule M
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0All Board members and the Executive Director were emailed electronic copies of the complete Form 990 and supporting schedules to review before the last scheduled Board meeting held prior to the filing deadline. The Board approved the completed form at the scheduled meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1All Directors are given a copy of the Organization's conflict of interest policy in advance of the first Board meeting of the year and are required to sign a statement indicating they have read, understood and will comply with the policy.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Governing documents, conflict of interest policy and financial statements are available by request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ADDITIONAL DISCUSSION FOR THE COMMUNITY ASSISTANCE AND OUTREACH. During 2013, Gardening Matters started and coordinated the following programs: (1) Compostadores (Dept of Public Works, Minneapolis) - education outreach consisted of 7 community garden build workshops funded by a grant from Hennepin County Environmental Services, where a total of 67 people participated. The program continued throughout June, 2013 under a grant agreement with the City of Minneapolis Public Works to establish a neighborhood composting project to move food waste to composting sites at community gardens via hot composting; (2) Hennepin County SHIP program - Gardening Matters assisted in the development of new or expansion of community gardens. Support included administration of a minigrant program, educational workshops and technical assistance on-site or via phone calls or direct emails. ADDITIONAL INFORMATION FOR LOCAL FOOD RESOURCE HUBS419 volunteers contributed 1,260 volunteer hours. The program had approximately 70 community and networking meetings during the year, and a stewardship council of 22 community members.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3General explanation attachment
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