Civic Intelligence

Gardopia Gardens

990 • Fiscal year 2024 • EIN 47-4927209

Jun 01, 2023 to May 31, 2024 • Filed on Sep 27, 2024

619 North New Braunfels AveSan Antonio, TX 78202

(830) 328-6794

Siviq Scores

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

Liabilities / Assets

84th percentile

0.38x

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

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

72nd percentile

0.12x

Higher debt load relative to revenue than 72% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

36th percentile

-1.2%

Higher net margin than 36% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

80th percentile

$80,438

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 8.6% of source-year revenue.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

90th percentile

68%

Faster asset growth than 90% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

70th percentile

26%

Faster revenue growth than 70% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$306,172

Up $124,257 (+68%) from 2023

Net Assets

Up

$191,357

Up $49,824 (+35%) from 2023

Liabilities

Up

$114,815

Up $74,433 (+184%) from 2023

Revenue

Up

$934,909

Up $192,277 (+26%) from 2023

Expenses

Up

$946,578

Up $278,563 (+42%) from 2023

Net Income

Down

-$11,669

Down $86,286 (-116%) from 2023

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2020: $23,685Liabilities 2020: $12,048Net Assets 2020: $11,6372020Assets 2021: $170,384Liabilities 2021: $63,675Net Assets 2021: $106,7092021Assets 2022: $171,861Liabilities 2022: $52,680Net Assets 2022: $119,1812022Assets 2023: $181,915Liabilities 2023: $40,382Net Assets 2023: $141,5332023Assets 2024: $306,172Liabilities 2024: $114,815Net Assets 2024: $191,3572024

Highlighted filing

2024

Assets$306,172
Liabilities$114,815
Net Assets$191,357

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2020: $130,880Expenses 2020: $124,572Net Income 2020: $6,3082020Revenue 2021: $357,834Expenses 2021: $291,204Net Income 2021: $66,6302021Revenue 2022: $380,780Expenses 2022: $375,062Net Income 2022: $5,7182022Revenue 2023: $742,632Expenses 2023: $668,015Net Income 2023: $74,6172023Revenue 2024: $934,909Expenses 2024: $946,578Net Income 2024: -$11,6692024

Highlighted filing

2024

Revenue$934,909
Expenses$946,578
Net Income-$11,669
Jump To
Filing Snapshot
Filing Period
Jun 1, 2023 to May 31, 2024
Signed
Sep 27, 2024
Return Version
2023v6.0
Gross Receipts
$934,909
Mission and Program Overview

Mission

To grow healthy communities through garden-based learning.

To growing healthy communities through garden based learning.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$75,478$199,281▲ $123,803
Cash and Non-Interest-Bearing Accounts$106,437$68,928▼ $37,509
Inventories for Sale or Use-$37,700-
Total Assets$181,915$306,172▲ $124,257
Other Assets Total-$263-
Liabilities
Mortgage Notes Payable Secured by Investment Property$33,000$53,948▲ $20,948
Other Liabilities-$32,156-
Accounts Payable and Accrued Expenses$7,382$28,711▲ $21,329
Total Liabilities$40,382$114,815▲ $74,433
Net Assets / Fund Balance
Total Net Assets Fund Balance$141,533$191,357▲ $49,824
Total Liabilities and Net Assets / Fund Balance$181,915$306,172▲ $124,257

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$0--
Other Land Buildings$0--
Land$0--
Equipment$199,281--
Leasehold Improvements$0--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024----$0
2023----$0
2022----$0
2021----$0
2020----$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Stephen LuckeCEOFT$80,438$80,438
Dominic DominguezCOOFT$78,187$78,187
Sherry LimCLOPT$53,975$53,975

Board Members and Trustees

NameTitle
Andres NarvaezBoard Member
Brittany IrelandBoard Member
Catalina Schultze-KraftBoard Member
Cesar HernandezBoard Member
Dave TerrazasBoard Member
Michelle DuenasBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$550,634
Program Service Revenue
$375,950
Investment Income
$161
Other Revenue
$8,164
All Other Contributions
$434,022
Change in Net Assets
$-11,669

Audited Revenue Reconciliation

Revenue per Audited Statements
$0
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Form 990
$0
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$524,272
Salaries, Compensation, and Employee Benefits$422,306
Total Fundraising Expense$26,800
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$377,210--$377,210
Fees for Services Other$90,828--$90,828
Occupancy$42,043--$42,043
Payroll Taxes$33,077--$33,077
All Other Expenses$15,950$4,143$5,257$25,350
Travel$20,662$1,108-$21,770
Advertising$14,606--$14,606
Other Employee Benefits$12,019--$12,019
Other Expenses$11,985-$21,543$11,985
Insurance-$6,928-$6,928
Interest-$1,466-$1,466
Office Expenses$1,276--$1,276
Total Functional Expenses$906,133$13,645$26,800$946,578

Audited Expense Reconciliation

Line ItemAmount
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Expenses per Audited Statements$0
Total Expenses per Form 990$0
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Retirement Plan$28,568
Governance and Compliance

Governance Checklist

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

Form 990 Part VI Line 11B

The Gardopia Gardens Board of Directors and Executive Staff regularly review financial information to ensure transparency and accountability. This includes a thorough examination of monthly financial statements, budget updates, and financial projections. Before submitting the organization's IRS Form 990 filings, the Board and Executive Staff conduct a detailed review to ensure accuracy and compliance with federal requirements. These financial reviews are critical in guiding informed decisions regarding the organization's fiscal health and long term strategic initiatives.

Form 990 Part VI Line 12C

Gardopia Gardens regularly and consistently monitors and enforces compliance with its policies. Board members are required to sign Board Member Agreements, which outline their responsibilities and commitment to uphold the organization's policies, including the Conflict of Interest (COI) policy. Similarly, all staff members sign the Employee Handbook, which confirms their understanding and compliance with organizational policies, including the COI. These agreements ensure that both the Board and staff adhere to Gardopia Gardens standards of conduct, promoting transparency and ethical operations across the organization.

Form 990 Part VI Line 15B

Gardopia Gardens follows a thorough and transparent process for determining compensation for the organizations CEO, Chief Executive Officer, top management officials, and other key employees. This process includes a review and approval by independent persons, the use of comparability data from similar organizations, and contemporaneous documentation of the deliberation and decision making process. Additionally, the Board of Directors conducts an annual review of the CEOs performance, which includes evaluating compensation in relation to the organizations growth, impact, and comparable industry standards. This ensures that compensation is fair, competitive, and aligned with the organizations mission and goals.

Form 990 Part VI Line 18

The organization uploads its Form 990 to the IRS annually, and once processed, the form is made publicly accessible through platforms such as GuideStar (now known as Candid), where anyone can view the organizations financial information. This process allows donors, partners, and the public to access the financial and operational details of Gardopia Gardens, promoting accountability and openness.

Form 990 Part VI Line 19

Gardopia Gardens maintains a commitment to transparency by making its Conflict of Interest (COI) policy and financial statements available upon request. Stakeholders, including donors, partners, and members of the public, can request these documents at any time to ensure clarity and accountability in the organizations operations. This open access reinforces Gardopia Gardens dedication to ethical practices and sound financial management.

Filing and Contact Details

Filer

Filer Name
Gardopia Gardens
EIN
47-4927209
Address
619 North New Braunfels Ave, San Antonio, TX 78202

Signing Officer

Name
Stephen Lucke
Title
CEO
Signed
2024-09-27
Discuss with paid preparer
No

Organization Details

Voting Board Members
6
Independent Board Members
6
Employees
17

Preparer

Firm
FierceCG LLC
Address
2923 DeMooney Road, Atlanta, GA 30349
Preparer
Jennifer Muchison
Phone
6786624997
Supplemental Narrative

Additional Explanations

Form 990 Part III Line 4D

Admin: Revenue $405,409.86, Grants $315,775.55, Expenses $271,746.97, Farmers Market: Revenue $1,357.84 Grants $0 Expenses $27,845.64, 15 farmers markets provided, 2,435 individuals reached, 40 small business vendors supported and 73 hours of garden education provided, Garden Media: Revenue $3,250 Grants $0 Expenses $27,214.41, this year we had 571 Cultivate San Antonio Readers, 5,639 impressions made on Cultivate San Antonio and Annual Impact Report, 642 Growing Our Future Podcast Listeners and 48,858 total followers on Instagram and Facebook Combined.

Form 990 Part XI Line 9

Accounting Equity Adustment

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IRS990/ProgSrvcAccomActyOtherGrp/Desc2Admin
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt027846
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt114400
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt2270130
IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt0315776
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt01358
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt13250
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt2405410
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0546282
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IRS990/PYInvestmentIncomeAmt0239
IRS990/PYOtherExpensesAmt0506752
IRS990/PYOtherRevenueAmt020294
IRS990/PYProgramServiceRevenueAmt0175584
IRS990/PYRevenuesLessExpensesAmt074617
IRS990/PYSalariesCompEmpBnftPaidAmt0161030
IRS990/PYTotalExpensesAmt0667782
IRS990/PYTotalRevenueAmt0742399
IRS990/QuidProQuoContributionsInd0false
IRS990/QuidProQuoContriDisclInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-11669
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0325265
IRS990ScheduleA/DistributableAmountGrp/CYAdjNetIncomeDistributableAmt00
IRS990ScheduleA/DistributableAmountGrp/CYDistributableAsAdjustedAmt00
IRS990ScheduleA/DistributableAmountGrp/CYGreaterAdjustedMinimumAmt00
IRS990ScheduleA/DistributableAmountGrp/CYIncomeTaxImposedPYAmt00
IRS990ScheduleA/DistributableAmountGrp/CYPct85AdjustedNetIncomeAmt00
IRS990ScheduleA/DistributableAmountGrp/CYTotalMinAstDistributableAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CarryoverPYNotAppliedAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CYDistriAppDistributableAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CYDistribAppUnderdistriPYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CYDistributableAsAdjustedAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CyovAppliedUnderdistrCPYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CyovAppliedUnderdistriPYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CYTotalAnnualDistributionsAmt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionAmt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovAmt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr1Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr2Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr3Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr4Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr5Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistriCyovToNextYrAmt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear1Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear2Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear3Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear4Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear5Amt00
IRS990ScheduleA/DistributionAllocationsGrp/RemainingUnderdistriCYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/RemainingUnderdistriPYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/TotalExcessDistributionCyovAmt00
IRS990ScheduleA/DistributionAllocationsGrp/UnderdistributionsAmt00
IRS990ScheduleA/DistributionsGrp/CYAdministrativeExpensePaidAmt00
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IRS990ScheduleA/DistributionsGrp/CYDistributionYrRt00
IRS990ScheduleA/DistributionsGrp/CYOtherDistributionsAmt00
IRS990ScheduleA/DistributionsGrp/CYPaidAccomplishExemptPrpsAmt00
IRS990ScheduleA/DistributionsGrp/CYPdInExcessIncomeActivityAmt00
IRS990ScheduleA/DistributionsGrp/CYTotalAnnualDistributionsAmt00
IRS990ScheduleA/DistributionsGrp/ExemptUseAssetsAcquisPaidAmt00
IRS990ScheduleA/DistributionsGrp/QualifiedSetAsideAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0934909
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0742398
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0381488
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0197173
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt087809
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02343777
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus4YearsAmt042975
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt042975
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt016
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt016
IRS990ScheduleA/MinimumAssetAmountGrp/AcquisitionIndebtednessGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/AdjustedFMVLessIndebtednessGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/AverageMonthlyCashBalancesGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/AverageMonthlyFMVOfSecGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/CashDeemedCharitableGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/DiscountClaimedAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/FMVOtherNonExemptUseAssetGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/NetVlNonExemptUseAssetsGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/PctOfNetVlNonExemptUseAstGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/RecoveriesPYDistriMinAssetGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/TotalFMVOfNonExemptUseAssetGrp/CurrentYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/TotalFMVOfNonExemptUseAssetGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/TotalMinimumAssetGrp/PriorYearAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
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IRS990ScheduleA/PublicSupportTotal170Amt02386752
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0934909
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0742398
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0381488
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0197173
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0130784
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02386752
IRS990ScheduleA/TotalSupportAmt02386768
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
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/BuildingsGrp/BookValueAmt00
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt00
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt00
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt00
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt00
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt00
IRS990ScheduleD/DisclosedForCharitablePrpsInd0false
IRS990ScheduleD/DisclosedOrgLegCtrlInd0false
IRS990ScheduleD/EndingBalanceAmt00
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0199281
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0199281

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