Civic Intelligence

Denver Urban Gardens

990 • Fiscal year 2022 • EIN 74-2374848

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 15, 2023

Organization Profilewww.dug.org
1031 33rd Street 100Denver, CO 80205

(303) 292-9900

Siviq Scores

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

Liabilities / Assets

57th percentile

0.10x

Higher debt load relative to assets than 57% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

45th percentile

0.06x

Higher debt load relative to revenue than 45% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

71st percentile

20%

Higher net margin than 71% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

79th percentile

$130,071

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 3.7% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

88th percentile

50%

Faster asset growth than 88% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

25th percentile

-12%

Faster revenue growth than 25% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets57th percentile

Assets

Up

$2,157,961

Up $718,131 (+50%) from 2021

Net Assets

Up

$1,942,997

Up $633,904 (+48%) from 2021

Liabilities

Up

$214,964

Up $84,227 (+64%) from 2021

Revenue And Expenses
Liabilities / Revenue45th percentileNet Margin71st percentile

Revenue

Down

$3,499,144

Down $464,136 (-12%) from 2021

Expenses

Up

$2,792,225

Up $468,481 (+20%) from 2021

Net Income

Down

$706,919

Down $932,617 (-57%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth88th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MAssets 2011: $726,400Liabilities 2011: $222,586Net Assets 2011: $503,8142011Assets 2012: $1,025,481Liabilities 2012: $595,608Net Assets 2012: $429,8732012Assets 2013: $867,759Liabilities 2013: $274,559Net Assets 2013: $593,2002013Assets 2014: $904,601Liabilities 2014: $310,118Net Assets 2014: $594,4832014Assets 2015: $941,141Liabilities 2015: $379,385Net Assets 2015: $561,7562015Assets 2016: $531,591Liabilities 2016: $348,687Net Assets 2016: $182,9042016Assets 2017: $536,558Liabilities 2017: $273,876Net Assets 2017: $262,6822017Assets 2018: $467,803Liabilities 2018: $343,493Net Assets 2018: $124,3102018Assets 2019: $483,448Liabilities 2019: $549,368Net Assets 2019: -$65,9202019Assets 2020: $535,933Liabilities 2020: $866,376Net Assets 2020: -$330,4432020Assets 2021: $1,439,830Liabilities 2021: $130,737Net Assets 2021: $1,309,0932021Assets 2022: $2,157,961Liabilities 2022: $214,964Net Assets 2022: $1,942,9972022Assets 2023: $2,290,861Liabilities 2023: $820,305Net Assets 2023: $1,470,5562023Assets 2024: $2,129,551Liabilities 2024: $569,576Net Assets 2024: $1,559,9752024

Highlighted filing

2022

Assets$2,157,961
Liabilities$214,964
Net Assets$1,942,997
Open 2022 Filing

Operations Trend

Revenue Growth25th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $1,406,434Expenses 2011: $1,517,719Net Income 2011: -$111,2852011Revenue 2012: $1,661,579Expenses 2012: $1,735,520Net Income 2012: -$73,9412012Revenue 2013: $1,799,333Expenses 2013: $1,636,006Net Income 2013: $163,3272013Revenue 2014: $1,918,273Expenses 2014: $1,916,990Net Income 2014: $1,2832014Revenue 2015: $2,113,434Expenses 2015: $2,146,161Net Income 2015: -$32,7272015Revenue 2016: $1,811,942Expenses 2016: $2,176,925Net Income 2016: -$364,9832016Revenue 2017: $2,220,466Expenses 2017: $2,140,688Net Income 2017: $79,7782017Revenue 2018: $1,969,459Expenses 2018: $2,107,831Net Income 2018: -$138,3722018Revenue 2019: $1,997,986Expenses 2019: $2,188,216Net Income 2019: -$190,2302019Revenue 2020: $1,907,424Expenses 2020: $2,171,948Net Income 2020: -$264,5242020Revenue 2021: $3,963,280Expenses 2021: $2,323,744Net Income 2021: $1,639,5362021Revenue 2022: $3,499,144Expenses 2022: $2,792,225Net Income 2022: $706,9192022Revenue 2023: $3,035,529Expenses 2023: $4,086,475Net Income 2023: -$1,050,9462023Revenue 2024: $4,427,388Expenses 2024: $4,555,987Net Income 2024: -$128,5992024

Highlighted filing

2022

Revenue$3,499,144
Expenses$2,792,225
Net Income$706,919
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 15, 2023
Return Version
2022v5.0
Gross Receipts
$3,499,144
Mission and Program Overview

Mission

Denver Urban Gardens builds connections, skills, and resiliency around growing food. Together, we cultivate gardeners, grow food and nourish community.

DUG's mission is to provide the access, skills, and resources for people to grow healthy food in community and regenerate urban green spaces.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,050,228$1,734,232▲ $684,004
Land, Buildings, and Equipment, Net$255,685$215,056▼ $40,629
Pledges and Grants Receivable$130,134$178,410▲ $48,276
Prepaid Expenses and Deferred Charges$3,783$6,814▲ $3,031
Total Assets$1,439,830$2,157,961▲ $718,131
Other Assets Total-$23,449-
Liabilities
Other Liabilities$54,631$166,401▲ $111,770
Accounts Payable and Accrued Expenses$61,236$40,385▼ $20,851
Unsecured Notes Loans Payable$14,370$7,678▼ $6,692
Deferred Revenue$500$500→ $0
Total Liabilities$130,737$214,964▲ $84,227
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,122,190$1,173,925▲ $51,735
Net Assets With Donor Restrictions$186,903$769,072▲ $582,169
Total Net Assets Fund Balance$1,309,093$1,942,997▲ $633,904
Total Liabilities and Net Assets / Fund Balance$1,439,830$2,157,961▲ $718,131

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$38,912$260,018$298,930
Land$176,144-$176,144
Equipment$0$172,359$172,359
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Linda Appel LipsiusExecutive DirectorFT$130,071$130,071

Board Members and Trustees

NameTitle
Melinda WarnerVice-President
Andrew FeldmanDirector
Brooke GabbertDirector
Chris ShaffnerDirector
Jesse OgasDirector
Le'alani BoykinDirector
Tim CraftDirector
Karen GoodPreident
Melissa RosasSecretary
Zane WayTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,721,924
Program Service Revenue
$770,201
Investment Income
$5,587
Other Revenue
$1,432
All Other Contributions
$2,499,835
Change in Net Assets
$706,919

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
Real Estate Other1$445,097Fair Market Value
Other Non Cash Contri Table1$89,072Fair Market Value
Other Non Cash Contri Table1$26,456Fair Market Value
Other Non Cash Contri Table1$5,001Fair Market Value
Total Noncash Contributions4$565,626-

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,499,144
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$3,499,144
Total Revenue per Form 990
$3,499,144
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,802,190
Salaries, Compensation, and Employee Benefits$990,035
Total Fundraising Expense$210,055
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$416,376$242,586$5,575$664,537
Occupancy$445,097$87,185-$532,282
Fees for Services Other$152,320$96,154$131,930$380,404
Current Officers, Directors, Trustees, and Key Employees$81,498$47,482$1,091$130,071
Other Employee Benefits$69,125$39,030$512$108,667
All Other Expenses$48,411$34,976$6,606$89,993
Payroll Taxes$51,519$26,704$494$78,717
Depreciation Depletion$40,629--$40,629
Other Expenses$8,706$15,201$2,099$26,006
Travel$20,803$4,399$190$25,392
Insurance-$20,020-$20,020
Advertising$8,779$3,114$2,033$13,926
Pension Plan Contributions$2,750$5,230$63$8,043
Fees for Services Legal-$5,001-$5,001
Interest-$635-$635
Total Functional Expenses$1,946,718$635,452$210,055$2,792,225

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,792,225
Total Expenses per Audited Statements$2,792,225
Total Expenses per Form 990$2,792,225
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on 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
Funds Held for Others$142,873
Credit Cards$15,409
Deferred Rental Liabiliy$4,872
Benefit Payable HSA$3,247
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
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, Part VI, Section B, line 11B

“Board members review the Form 990 before the document is filed.”

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

“Potential conflicts of interest are reviewed during board meetings and with staff members”

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

“The Board of Directors conducts annual performance review of the executive director and reviews compensation with other nonprofits.”

Form 990, Part VI, Section C, line 19

“The organization makes its governing documents, conflict of interest policy and financial statements available to the public on request.”

Filing and Contact Details

Filer

Filer Name
Denver Urban Gardens
EIN
74-2374848
Phone
3032929900
Address
1031 33rd Street 100, Denver, CO 80205

Signing Officer

Name
Linda Appel Lipsius
Title
Executive Director
Phone
3032929900
Signed
2023-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Melissa Rosas
Formed
1985
Legal Domicile
Co
Voting Board Members
10
Independent Board Members
10
Employees
21
Volunteers
5,000

Preparer

Firm
WhippleWood CPAs PC
Address
11852 Shaffer Dr Bldg B, Littleton, CO 80127
Preparer
Mona L Feeley CPA
Phone
3039897600
Supplemental Narrative

Additional Explanations

Form 990, Part IX, line 11G

“Contract Labor: Program service expenses 48,575. Management and general expenses 13,242. Fundraising expenses 102,230. Total expenses 164,047. Other Outside Services: Program service expenses 103,745. Management and general expenses 82,912. Fundraising expenses 29,700. Total expenses 216,357.”

Financial Statement Notes

Part X, Line 2:

“The consolidated financial statement effects of a tax position taken or expected to be taken are recognized in the financial statements when it is more likely than not, based on technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the consolidated statements of activities. As of December 31, 2022, Denver Urban Gardens had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. Denver Urban Gardens is generally no longer subject to U.S. federal and state income tax examinations by tax authorities for years before 2019.”

Schedule D Part X Line 2D

“DUG has adopted accounting guidance related to uncertainty in income taxes. After evaluating the tax positions taken, management of DUG has determined no amounts are required to be recognized related to uncertain tax positions as of December 31, 2021. With few exceptions, income tax returns filed more than three years ago are no longer subject to examination by federal, state, or local taxing authorities.”

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IRS990/Desc0DUG supports 200 community gardens and 20 food forests in seven Metro Denver counties serving 18,004 gardeners while impacting over 40,000 Coloradans. Our program ensures that the gardens are well built and responsive to their specific environment, whether located at schools, parks, neighborhoods, senior communities, or low-income housing. We maintain the physical infrastructure as well as the human infrastructure ensuring well-functioning communities through training, fiscal sponsorship and being the interface between gardeners and landowners. Estimated pounds of food grown 627,926. In 2022 the Food Forest Initiative launched with the goal of planting accessible food forest in small, underutilized areas in public spaces and community gardens.
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IRS990/LobbyingActivitiesInd00
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IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0Over 36 years, DUG has built a network of 190 community gardens across six counties in metro Denver, increasing food access and educating all ages. Our vision is a city rich with accessible green spaces and a food system that is just and equitable for all with universal access to fresh, healthy food and the knowledge and resources to grow your own.
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IRS990/MoreThan5000KToOrgInd00
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IRS990/NetAssetsOrFundBalancesEOYAmt01942997
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IRS990/OccupancyGrp/ProgramServicesAmt0445097
IRS990/OccupancyGrp/TotalAmt0532282
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IRS990/OperateHospitalInd00
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IRS990/OrganizationFollowsFASB117Ind0X
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IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0512
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt039030
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt069125
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0108667
IRS990/OtherExpensesGrp/Desc0Garden Materials
IRS990/OtherExpensesGrp/Desc1Other Program and Gener
IRS990/OtherExpensesGrp/Desc2Event Production Costs
IRS990/OtherExpensesGrp/Desc3Software Subscriptions
IRS990/OtherExpensesGrp/FundraisingAmt09993
IRS990/OtherExpensesGrp/FundraisingAmt149469
IRS990/OtherExpensesGrp/FundraisingAmt22099
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt06064
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11671
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt215201
IRS990/OtherExpensesGrp/ProgramServicesAmt0548062
IRS990/OtherExpensesGrp/ProgramServicesAmt146851
IRS990/OtherExpensesGrp/ProgramServicesAmt25792
IRS990/OtherExpensesGrp/ProgramServicesAmt38706
IRS990/OtherExpensesGrp/TotalAmt0548062
IRS990/OtherExpensesGrp/TotalAmt162908
IRS990/OtherExpensesGrp/TotalAmt256932
IRS990/OtherExpensesGrp/TotalAmt326006
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IRS990/OtherLiabilitiesGrp/EOYAmt0166401
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IRS990/OtherRevenueMiscGrp/Desc0Misc Event Revenue
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IRS990/OtherRevenueTotalAmt01432
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt05575
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0242586
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0416376
IRS990/OtherSalariesAndWagesGrp/TotalAmt0664537
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt0494
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt026704
IRS990/PayrollTaxesGrp/ProgramServicesAmt051519
IRS990/PayrollTaxesGrp/TotalAmt078717
IRS990/PensionPlanContributionsGrp/FundraisingAmt063
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt05230
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt02750
IRS990/PensionPlanContributionsGrp/TotalAmt08043
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0130134
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0178410
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03783
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt06814
IRS990/PrincipalOfficerNm0Melissa Rosas
IRS990/PriorPeriodAdjustmentsAmt0-73015
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0624200
IRS990/ProgramServiceRevenueGrp/Desc0Garden Programs
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0770201
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0770201
IRS990/ProgSrvcAccomActy2Grp/Desc0Education Programs: DUG offers garden, nutrition, and ecology-related workshops and school programming. DUG was awarded the multi-year Healthy Food for Denver's Kids grant and collaborated to offer online cooking classes and meals for students and families across Denver. The Master Composter Program continues to operate with virtual and in person training sessions and a variety of other workshops available to the community. In addition, DUG launched its online community network, giving gardeners the opportunity to ask questions, share ideas, and showcase their progress over the season.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0528001
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0208899
IRS990/ProgSrvcAccomActy3Grp/Desc0DUG's food access programs (Grow a Garden) continue to expand and provided 1,500 primarily low-income participants with 16,000 seed packets, 11,800 seedlings and garden know-how to grow good food. DUG's network of gardeners provided approximately 62,500 lbs. of excess produce to the local community through partnerships with hunger relief organizations and Fresh Food Connect.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0231427
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt091562
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt02524142
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt01174792
IRS990/PYOtherExpensesAmt01500940
IRS990/PYOtherRevenueAmt0-4202
IRS990/PYProgramServiceRevenueAmt0268548
IRS990/PYRevenuesLessExpensesAmt01639536
IRS990/PYSalariesCompEmpBnftPaidAmt0822804
IRS990/PYTotalExpensesAmt02323744
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03963280
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0706919
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0469740
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt02059687
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt02254658
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01597090
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01797007
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01321717
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt09030159
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt05587
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0131
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01896
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt014663
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01197069
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0915340
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt099442
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt037972
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt066521
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt022793
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0226728
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.86380
IRS990ScheduleA/PublicSupportPY170Pct00.85250
IRS990ScheduleA/PublicSupportTotal170Amt09030159
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt02059687
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt02254658
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01597090
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01797007
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01321717
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt09030159
IRS990ScheduleA/TotalSupportAmt010453956
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/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt038912
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0260018
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0298930
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0172359
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0172359
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02792225
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0176144
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0176144
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0142873
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt13247
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt24872
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt315409
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Funds Held for Others
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Benefit Payable HSA
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Deferred Rental Liabiliy
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3Credit Cards
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt03499144
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The consolidated financial statement effects of a tax position taken or expected to be taken are recognized in the financial statements when it is more likely than not, based on technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the consolidated statements of activities. As of December 31, 2022, Denver Urban Gardens had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. Denver Urban Gardens is generally no longer subject to U.S. federal and state income tax examinations by tax authorities for years before 2019.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1DUG has adopted accounting guidance related to uncertainty in income taxes. After evaluating the tax positions taken, management of DUG has determined no amounts are required to be recognized related to uncertain tax positions as of December 31, 2021. With few exceptions, income tax returns filed more than three years ago are no longer subject to examination by federal, state, or local taxing authorities.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule D Part X Line 2d
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IRS990ScheduleD/TotalExpensesPerForm990Amt02792225
IRS990ScheduleD/TotalLiabilityAmt0166401
IRS990ScheduleD/TotalRevenuePerForm990Amt03499144
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03499144
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02792225
IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt01
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt11
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt21
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0Tools/Seeds/Plants
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc1Auction Item
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc2Professional Services
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt0Fair Market Value
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt1Fair Market Value
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt2Fair Market Value

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,157,961
Liabilities
$214,964
Net assets
$1,942,997
Revenue
$3,499,144
Expenses
$2,792,225
Net income
$706,919
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.13$0.57$1.56$4.43$4.56$0.13
2023Summary only. Only limited summary data is available for this year.$2.29$0.82$1.47$3.04$4.09$1.05
2022Detailed filing. Detailed filing data is available for this year.$2.16$0.21$1.94$3.50$2.79$0.71
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.44$0.13$1.31$3.96$2.32$1.64
2020Summary only. Only limited summary data is available for this year.$0.54$0.87$0.33$1.91$2.17$0.26
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.48$0.55$0.07$2.00$2.19$0.19
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.47$0.34$0.12$1.97$2.11$0.14
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.54$0.27$0.26$2.22$2.14$0.08
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.53$0.35$0.18$1.81$2.18$0.36
2015Detailed filing. Detailed filing data is available for this year.$0.94$0.38$0.56$2.11$2.15$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.90$0.31$0.59$1.92$1.92$0.00
2013Detailed filing. Detailed filing data is available for this year.$0.87$0.27$0.59$1.80$1.64$0.16
2012Summary only. Only limited summary data is available for this year.$1.03$0.60$0.43$1.66$1.74$0.07
2011Summary only. Only limited summary data is available for this year.$0.73$0.22$0.50$1.41$1.52$0.11