Civic Intelligence

Frogtown Gardens

990 • Fiscal year 2018 • EIN 32-0376628

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 15, 2019

941 Lafond AveSaint Paul, MN 55104

(651) 600-3414

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.05x

Higher debt load relative to assets than 73% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

84th percentile

0.12x

Higher debt load relative to revenue than 84% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

5th percentile

-94%

Higher net margin than 5% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

84th percentile

$22,487

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 13.2% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

16th percentile

-29%

Faster asset growth than 16% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

9th percentile

-53%

Faster revenue growth than 9% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$408,517

Down $165,670 (-29%) from 2017

Net Assets

Down

$388,440

Down $159,624 (-29%) from 2017

Liabilities

Down

$20,077

Down $6,046 (-23%) from 2017

Revenue

Down

$170,580

Down $190,513 (-53%) from 2017

Expenses

Up

$330,204

Up $47,849 (+17%) from 2017

Net Income

Down

-$159,624

Down $238,362 (-303%) from 2017

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2015: $729,544Liabilities 2015: $8,524Net Assets 2015: $721,0202015Assets 2016: $471,592Liabilities 2016: $2,267Net Assets 2016: $469,3252016Assets 2017: $574,187Liabilities 2017: $26,123Net Assets 2017: $548,0642017Assets 2018: $408,517Liabilities 2018: $20,077Net Assets 2018: $388,4402018Assets 2019: $415,886Liabilities 2019: $15,026Net Assets 2019: $400,8602019Assets 2020: $639,708Liabilities 2020: $10,524Net Assets 2020: $629,1842020Assets 2021: $546,886Liabilities 2021: $3,201Net Assets 2021: $543,6852021Assets 2022: $477,703Liabilities 2022: $737Net Assets 2022: $476,9662022Assets 2023: $300,955Liabilities 2023: $18,545Net Assets 2023: $282,4102023Assets 2024: $151,108Liabilities 2024: $5,938Net Assets 2024: $145,1702024

Highlighted filing

2018

Assets$408,517
Liabilities$20,077
Net Assets$388,440

Operations Trend

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

$600K$400K$200K$0-$200K-$400KRevenue 2015: $448,164Expenses 2015: $223,439Net Income 2015: $224,7252015Revenue 2016: $144,290Expenses 2016: $395,984Net Income 2016: -$251,6942016Revenue 2017: $361,093Expenses 2017: $282,355Net Income 2017: $78,7382017Revenue 2018: $170,580Expenses 2018: $330,204Net Income 2018: -$159,6242018Revenue 2019: $316,443Expenses 2019: $304,023Net Income 2019: $12,4202019Revenue 2020: $375,880Expenses 2020: $147,556Net Income 2020: $228,3242020Revenue 2021: $110,472Expenses 2021: $195,971Net Income 2021: -$85,4992021Revenue 2022: $171,166Expenses 2022: $237,885Net Income 2022: -$66,7192022Revenue 2023: $151,551Expenses 2023: $346,107Net Income 2023: -$194,5562023Revenue 2024: $227,091Expenses 2024: $364,334Net Income 2024: -$137,2432024

Highlighted filing

2018

Revenue$170,580
Expenses$330,204
Net Income-$159,624
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 15, 2019
Return Version
2018v3.1
Gross Receipts
$170,580
Mission and Program Overview

Mission

Enriching the world by cultivating soil and community in Frogtown.

Enriching the world by cultivating soil and community in Frogtown

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$233,392$219,072▼ $14,320
Savings and Temporary Cash Investments$181,104$141,339▼ $39,765
Cash and Non-Interest-Bearing Accounts$70,896$31,031▼ $39,865
Accounts Receivable$85,672$15,097▼ $70,575
Prepaid Expenses and Deferred Charges$2,773$1,628▼ $1,145
Total Assets$574,187$408,517▼ $165,670
Other Assets Total$350$350→ $0
Liabilities
Accounts Payable and Accrued Expenses$16,423$13,177▼ $3,246
Deferred Revenue$9,700$6,900▼ $2,800
Total Liabilities$26,123$20,077▼ $6,046
Net Assets / Fund Balance
Unrestricted Net Assets$462,151$266,470▼ $195,681
Temporarily Rstr Net Assets$85,913$121,970▲ $36,057
Total Net Assets Fund Balance$548,064$388,440▼ $159,624
Total Liabilities and Net Assets / Fund Balance$574,187$408,517▼ $165,670

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$165,859$41,302$207,161
Buildings$41,228$5,544$46,772
Equipment$11,985$7,705$19,690
Other Assets Org$350--
Compensation and Service Providers

Employees

NameTitleBaseOtherTotal
Dave CollingExecutive Director$21,399$1,088$22,487

Board Members and Trustees

NameTitle
Soyini GuytonBoard Chair
Ryan EllisVice Board Chair
Kristen KidderBoard Member
Seitu JonesBoard Member
Stephen CarpenterBoard Member
Norma Roberts-HakizimanaBoard Secretary
Paul VliemBoard Treasure
Revenue and Support

Revenue Composition

Contributions and Grants
$159,536
Program Service Revenue
$10,810
Investment Income
$234
Other Revenue
$0
All Other Contributions
$140,907
Change in Net Assets
$-159,624
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$170,143
Other Expenses$160,061
Total Fundraising Expense$2,035
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$105,270$21,399-$126,669
Fees for Services Management$10,040$67,470-$77,510
Depreciation Depletion$18,621$917-$19,538
Payroll Taxes$14,134$5,403-$19,537
Current Officers, Directors, Trustees, and Key Employees-$18,846-$18,846
Occupancy$437$10,801-$11,238
Other Expenses$11,196--$11,196
Fees for Services Accounting-$10,534-$10,534
Office Expenses$1,494$3,732$938$6,164
Insurance$2,154$3,289-$5,443
Other Employee Benefits$4,003--$4,003
Advertising$2,409$1,154$11$3,574
Travel$743$500-$1,243
Pension Plan Contributions-$1,088-$1,088
Fees for Services Other--$1,040$1,040
Conferences and Meetings-$879$7$886
Information Technology$223$87$39$349
Interest-$39-$39
Total Functional Expenses$182,031$146,138$2,035$330,204
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
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
No

Governance Explanations

Form 990 governing body review Part VI line 11

The 990 and all schedules are provided to the Board Chair for review and approval.

Conflict of interest policy compliance Part VI line 12C

The conflict of interest policy is reviewed annually and opportunity to disclose a conflict of interest is provided and documented. Directors are required to disclose any conflict of interest that may arise throughout the year.

CEO executive director top management comp Part VI line 15A

The Board of Directors appoint a task force to work with independent consultants to review desired qualifications and experience. Compensation range was set based on comparability data and was reviewed and approved by the Board of Directors. Salary was negotiated with selected candidate based on experience and qualifications.

Governing documents etc available to public Part VI line 19

Documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Frogtown Gardens
EIN
32-0376628
Address
941 Lafond Ave, Saint Paul, MN 55104

Signing Officer

Name
Ryan Ellis
Title
Board Chair
Phone
6516003414
Signed
2019-11-15
Discuss with paid preparer
Yes

Organization Details

Formed
2013
Legal Domicile
Mn
Voting Board Members
8
Independent Board Members
8
Employees
8
Volunteers
500

Preparer

Firm
Maicher CPA Pllc
Address
2469 University Ave W Ste 220w, Saint Paul, MN 55114
Preparer
Maicher Her
Phone
6128391483
Supplemental Narrative

Additional Explanations

Significant program services not listed on prior year return Part III line 2

We ended our Frogtown Farm Commons program and began our Frogtown Farm workshare program in 2018.

Cessation of or significant change to any program service Part III line 3

We ended our Frogtown Farm Commons program and began our Frogtown Farm workshare program in 2018.

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IRS990/ProgSrvcAccomActy3Grp/Desc0Community Outreach & Engagement: Frogtown Farm is a community-based organization founded by four community residents. Community engagement is critical to our decision-marking, design, programming and food production. In 2018, we worked with community members and partners to cultivate relationships, build partnership and do neighborhood outreach through canvassing, attending events, hosting events. We are also working with several key community partners to develop a long-term plan to build a stronger and sovereign community food system. We hosted two large annual events, in the spring and fall, that brought together community members, community resources, free giveaways, artists, music and more. These two events drew over 1,000 people to the farm site. We also hosted our tours, school groups, workshops and conference ongoing. Through this outreach, thousands of people across generations and cultures had the opportunity to visit Frogtown Farm and learn more about Urban agriculture. We had 500 people that volunteered on the farm, everything from seeding, weeding, watering to flyering and fiing. Overall, through the produce distribution, farm visits, community events communuty programming and outreach, Frotown Farm estimates that we benefited 5,000 people in 2018.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The 990 and all schedules are provided to the Board Chair for review and approval.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The conflict of interest policy is reviewed annually and opportunity to disclose a conflict of interest is provided and documented. Directors are required to disclose any conflict of interest that may arise throughout the year.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Board of Directors appoint a task force to work with independent consultants to review desired qualifications and experience. Compensation range was set based on comparability data and was reviewed and approved by the Board of Directors. Salary was negotiated with selected candidate based on experience and qualifications.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Documents are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4We ended our Frogtown Farm Commons program and began our Frogtown Farm workshare program in 2018.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5We ended our Frogtown Farm Commons program and began our Frogtown Farm workshare program in 2018.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Significant program services not listed on prior year return Part III line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Cessation of or significant change to any program service Part III line 3
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