Civic Intelligence

Homeless Garden Project

EIN 77-0475165 • 501(c)3 • Santa Cruz, CA

Profile

To provide transitional employment/training of people experiencing homelessness.

PO 617Santa Cruz, CA 95061

www.homelessgardenproject.org

Siviq Scores

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

Liabilities / Assets

48th percentile

0.06x

Higher debt load relative to assets than 48% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

58th percentile

0.13x

Higher debt load relative to revenue than 58% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

19th percentile

-13%

Higher net margin than 19% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

91st percentile

$118,960

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 6.4% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

24th percentile

-4.2%

Faster asset growth than 24% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

75th percentile

27%

Faster revenue growth than 75% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$4,068,516

Down $176,216 (-4.2%) from 2023

Liabilities

Up

$233,176

Up $63,265 (+37%) from 2023

Net Assets

Down

$3,835,340

Down $239,481 (-5.9%) from 2023

Revenue

Up

$1,859,647

Up $398,864 (+27%) from 2023

Expenses

Up

$2,099,128

Up $468,857 (+29%) from 2023

Net Income

Down

-$239,481

Down $69,993 (-41%) from 2023

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $111,571Liabilities 2011: $69,726Net Assets 2011: $41,8452011Assets 2012: $154,239Liabilities 2012: $55,613Net Assets 2012: $98,6262012Assets 2013: $258,049Liabilities 2013: $81,039Net Assets 2013: $177,0102013Assets 2014: $324,852Liabilities 2014: $95,768Net Assets 2014: $229,0842014Assets 2015: $354,302Liabilities 2015: $70,653Net Assets 2015: $283,6492015Assets 2016: $496,590Liabilities 2016: $51,694Net Assets 2016: $444,8962016Assets 2017: $1,038,360Liabilities 2017: $74,149Net Assets 2017: $964,2112017Assets 2018: $1,552,605Liabilities 2018: $105,689Net Assets 2018: $1,446,9162018Assets 2019: $3,546,040Liabilities 2019: $80,876Net Assets 2019: $3,465,1642019Assets 2020: $3,669,949Liabilities 2020: $89,529Net Assets 2020: $3,580,4202020Assets 2021: $4,064,912Liabilities 2021: $105,856Net Assets 2021: $3,959,0562021Assets 2022: $4,369,803Liabilities 2022: $125,494Net Assets 2022: $4,244,3092022Assets 2023: $4,244,732Liabilities 2023: $169,911Net Assets 2023: $4,074,8212023Assets 2024: $4,068,516Liabilities 2024: $233,176Net Assets 2024: $3,835,3402024

Highlighted filing

2024

Assets$4,068,516
Liabilities$233,176
Net Assets$3,835,340

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $354,091Expenses 2011: $345,813Net Income 2011: $8,2782011Revenue 2012: $431,916Expenses 2012: $377,873Net Income 2012: $54,0432012Revenue 2013: $433,817Expenses 2013: $355,433Net Income 2013: $78,3842013Revenue 2014: $525,354Expenses 2014: $467,011Net Income 2014: $58,3432014Revenue 2015: $591,906Expenses 2015: $537,341Net Income 2015: $54,5652015Revenue 2016: $776,042Expenses 2016: $614,795Net Income 2016: $161,2472016Revenue 2017: $1,187,740Expenses 2017: $668,425Net Income 2017: $519,3152017Revenue 2018: $1,363,737Expenses 2018: $881,032Net Income 2018: $482,7052018Revenue 2019: $2,960,962Expenses 2019: $942,714Net Income 2019: $2,018,2482019Revenue 2020: $1,170,124Expenses 2020: $1,054,868Net Income 2020: $115,2562020Revenue 2021: $1,455,617Expenses 2021: $1,076,981Net Income 2021: $378,6362021Revenue 2022: $1,646,618Expenses 2022: $1,326,365Net Income 2022: $320,2532022Revenue 2023: $1,460,783Expenses 2023: $1,630,271Net Income 2023: -$169,4882023Revenue 2024: $1,859,647Expenses 2024: $2,099,128Net Income 2024: -$239,4812024

Highlighted filing

2024

Revenue$1,859,647
Expenses$2,099,128
Net Income-$239,481

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.07$0.23$3.84$1.86$2.10$0.24
2023Detailed filing. Detailed filing data is available for this year.$4.24$0.17$4.07$1.46$1.63$0.17
2022Detailed filing. Detailed filing data is available for this year.$4.37$0.13$4.24$1.65$1.33$0.32
2021Detailed filing. Detailed filing data is available for this year.$4.06$0.11$3.96$1.46$1.08$0.38
2020Detailed filing. Detailed filing data is available for this year.$3.67$0.09$3.58$1.17$1.05$0.12
2019Detailed filing. Detailed filing data is available for this year.$3.55$0.08$3.47$2.96$0.94$2.02
2018Detailed filing. Detailed filing data is available for this year.$1.55$0.11$1.45$1.36$0.88$0.48
2017Detailed filing. Detailed filing data is available for this year.$1.04$0.07$0.96$1.19$0.67$0.52
2016Detailed filing. Detailed filing data is available for this year.$0.50$0.05$0.44$0.78$0.61$0.16
2015Detailed filing. Detailed filing data is available for this year.$0.35$0.07$0.28$0.59$0.54$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.32$0.10$0.23$0.53$0.47$0.06
2013Summary only. Only limited summary data is available for this year.$0.26$0.08$0.18$0.43$0.36$0.08
2012Summary only. Only limited summary data is available for this year.$0.15$0.06$0.10$0.43$0.38$0.05
2011Summary only. Only limited summary data is available for this year.$0.11$0.07$0.04$0.35$0.35$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 15, 2025
Return Version
2024v5.2
Gross Receipts
$2,043,942
Mission and Program Overview

Mission

To provide transitional employment/training of people experiencing homelessness.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$680,944$1,003,358▲ $322,414
Accounts Receivable$98,792$154,720▲ $55,928
Savings and Temporary Cash Investments$337,373$62,018▼ $275,355
Land, Buildings, and Equipment, Net$252,667$57,463▼ $195,204
Inventories for Sale or Use$37,203$24,843▼ $12,360
Prepaid Expenses and Deferred Charges$45,588$20,558▼ $25,030
Pledges and Grants Receivable$2,417$2,417→ $0
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Total Assets$4,244,732$4,068,516▼ $176,216
Other Assets Total$2,789,748$2,743,139▼ $46,609
Liabilities
Deferred Revenue-$121,656-
Other Liabilities$133,355$74,871▼ $58,484
Accounts Payable and Accrued Expenses$36,556$36,649▲ $93
Total Liabilities$169,911$233,176▲ $63,265
Net Assets / Fund Balance
Net Assets With Donor Restrictions$2,746,834$2,742,052▼ $4,782
Net Assets Without Donor Restrictions$1,327,987$1,093,288▼ $234,699
Total Net Assets Fund Balance$4,074,821$3,835,340▼ $239,481
Total Liabilities and Net Assets / Fund Balance$4,244,732$4,068,516▼ $176,216

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$42,528$34,637$77,165
Equipment$14,935$34,889$49,824
Other Land Buildings-$12,234$12,234
Other Assets Org$3,504--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Darrie GanzhornExecutive DirectorFT$118,960$118,960

Board Members and Trustees

NameTitle
Ron SlackPresident
Brendan MieleVice President
Doug EngferDirector
Heather BullockDirector
Mark PrimackDirector
Phoenix MacKinnonDirector
Richard BruceDirector
Suzanne MacLeanSecretary
Enda BrennanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,412,504
Program Service Revenue
$0
Investment Income
$174,569
Other Revenue
$272,574
All Other Contributions
$1,190,218
Change in Net Assets
$-239,481

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,859,647
Total Revenue per Audited Statements
$1,859,647
Total Revenue per Form 990
$1,859,647
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,500,324
Other Expenses$598,804
Total Fundraising Expense$222,508
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$770,811$194,628$149,906$1,115,345
Other Employee Benefits$61,887$95,026$8,888$165,801
All Other Expenses$80,661$58,376$16,696$155,733
Current Officers, Directors, Trustees, and Key Employees$59,480$29,740$29,740$118,960
Payroll Taxes$81,966$8,249$10,003$100,218
Other Expenses$24,896$29,928$3,732$58,556
Insurance$-368$13,565$-294$12,903
Office Expenses$2,536$5,244-$7,780
Depreciation Depletion$4,659--$4,659
Total Functional Expenses$1,157,485$719,135$222,508$2,099,128

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,099,128
Total Expenses per Audited Statements$2,099,128
Total Expenses per Form 990$2,099,128
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$21,893
Fundraising Direct Expenses$10,017
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Farm Event$21,893$21,893$10,017$11,876
Total Events$21,893$21,893$10,017$11,876
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Vacation$40,067
Accrued Wages & Payroll$25,266
Sales Tax Payable$6,034
Operating Lease$3,504
Governance and Compliance

Governance Checklist

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

The draft 990 is presented at a board meeting for board approval before it is submitted. If needed for timely filing, the Executive Committee will review.

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

All Board Members are required to sign the Conflict of Interest Statement annually and are required to disclose any conflicts.

Form 990, Part VI, Section C, Line 19

All governing documents are on file with the Secretary of State (California) and they are available upon request to the organization.

Filing and Contact Details

Filer

Filer Name
Homeless Garden Project
EIN
77-0475165
Phone
8314263609
Address
PO 617, SANTA CRUZ, CA 95061

Signing Officer

Name
Darrie Ganzhorn
Title
Executive Director
Signed
2025-09-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Darrie Ganzhorn
Formed
1990
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
84
Volunteers
1,314

Preparer

Firm
Walters & Kondrasheff CPAs
Address
4 Carbonero Way Suite A, Scotts Valley, CA 95066
Preparer
Krystal Weaver
Phone
8314298617
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

Effective January 1, 2009, the Organization implemented the new accounting requirements associated with uncertainty in income taxes. The Financial Accounting Standards Board issued guidance that clarifies the accounting for uncertainty in income taxes recognized in an organization's financial statements when it is more than likely than not the positions will be sustained upon examination by the tax authorities. As of December 31, 2024 the Organization has no uncertain tax positions that qualify for either recognition or disclosure in the financial statements. The Organization's tax years 2020 through 2023 remain open and could be subject to the examination by the federal tax jurisdiction. For the state tax jurisdiction, the tax years 20119 through 2023 remain open and could be subject to taxation.

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IRS990/Desc0Homeless Garden Project (HGP) provides job training, transitional employment and support services to people who are experiencing homelessness. HGP also offers educational and volunteer opportunities to the broader community. The programs take place in an organic farm and in related enterprises.In 2024, the Organization provided 21,827 hours of paid job training. Ninety three percent of program graduates transitioned into stable jobs or income, and 93% transitioned into stable housing. The organization provided 465.5 hours of social work to program participants and addressed over 300 barriers to employment including: Support with financial planning and stability, opening bank accounts and assistance with budgeting, support with technology access, assistance with state and federal benefits enrollment and referral to legal support. The Organization also maintains a retail store which sells a variety of items handmade by volunteers and program trainees. From the broader community 1,314 people served as volunteers, contributing 8,707 hours. In addition, the Organization distributed 13,831 pounds of organic produce to low-income community members through their Feed 2 Birds program.
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IRS990/Form990PartVIISectionAGrp/PersonNm0Darrie Ganzhorn
IRS990/Form990PartVIISectionAGrp/PersonNm1Mark Primack
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IRS990/Form990PartVIISectionAGrp/PersonNm3Suzanne MacLean
IRS990/Form990PartVIISectionAGrp/PersonNm4Brendan Miele
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IRS990/Form990PartVIISectionAGrp/PersonNm9Ron Slack
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Executive Dir.
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IRS990/Form990PartVIISectionAGrp/TitleTxt4Vice President
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