Civic Intelligence

101 Gardens

990 • Fiscal year 2019 • EIN 81-0707631

Jan 01, 2019 to Dec 31, 2019 • Filed on Oct 31, 2020

PO Box 221831Charlotte, NC 28222

(704) 313-8118

Siviq Scores

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

Liabilities / Assets

84th percentile

0.23x

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

2019 filings • NTEE C • <$500k nonprofits • Source year 2019

Liabilities / Revenue

80th percentile

0.09x

Higher debt load relative to revenue than 80% of similar nonprofits.

2019 filings • NTEE C • <$500k nonprofits • Source year 2019

Net Margin

68th percentile

18%

Higher net margin than 68% of similar nonprofits.

2019 filings • NTEE C • <$500k nonprofits • Source year 2019

Top Officer Pay

82nd percentile

$34,500

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 20.4% of source-year revenue.

2019 filings • NTEE C • <$500k nonprofits • Source year 2019

Asset Growth

33rd percentile

-6.0%

Faster asset growth than 33% of similar nonprofits.

2019 filings • NTEE C • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

85th percentile

73%

Faster revenue growth than 85% of similar nonprofits.

2019 filings • NTEE C • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Down

$66,759

Down $4,236 (-6.0%) from 2018

Net Assets

Up

$51,722

Up $29,931 (+137%) from 2018

Liabilities

Down

$15,037

Down $34,167 (-69%) from 2018

Revenue

Up

$169,024

Up $71,411 (+73%) from 2018

Expenses

Up

$139,093

Up $10,271 (+8.0%) from 2018

Net Income

Up

$29,931

Up $61,140 (+196%) from 2018

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2015: $27,727Liabilities 2015: $8,9302015Assets 2016: $21,550Liabilities 2016: $400Net Assets 2016: $21,1502016Assets 2017: $54,458Liabilities 2017: $1,458Net Assets 2017: $53,0002017Assets 2018: $70,995Liabilities 2018: $49,204Net Assets 2018: $21,7912018Assets 2019: $66,759Liabilities 2019: $15,037Net Assets 2019: $51,7222019Assets 2020: $107,305Liabilities 2020: $28,232Net Assets 2020: $79,0732020Assets 2021: $113,313Liabilities 2021: $14,505Net Assets 2021: $98,8082021Assets 2022: $109,753Liabilities 2022: $7,149Net Assets 2022: $102,6042022Assets 2023: $244,390Liabilities 2023: $46,490Net Assets 2023: $197,9002023Assets 2024: $347,487Liabilities 2024: $37,196Net Assets 2024: $310,2912024

Highlighted filing

2019

Assets$66,759
Liabilities$15,037
Net Assets$51,722

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2015: $25,602Expenses 2015: $6,805Net Income 2015: $18,7972015Revenue 2016: $40,643Expenses 2016: $38,290Net Income 2016: $2,3532016Revenue 2017: $73,180Expenses 2017: $46,035Net Income 2017: $27,1452017Revenue 2018: $97,613Expenses 2018: $128,822Net Income 2018: -$31,2092018Revenue 2019: $169,024Expenses 2019: $139,093Net Income 2019: $29,9312019Revenue 2020: $189,885Expenses 2020: $162,534Net Income 2020: $27,3512020Revenue 2021: $238,654Expenses 2021: $216,356Net Income 2021: $22,2982021Revenue 2022: $282,233Expenses 2022: $278,439Net Income 2022: $3,7942022Revenue 2023: $481,358Expenses 2023: $398,206Net Income 2023: $83,1522023Revenue 2024: $554,725Expenses 2024: $443,427Net Income 2024: $111,2982024

Highlighted filing

2019

Revenue$169,024
Expenses$139,093
Net Income$29,931
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Oct 31, 2020
Return Version
2019v5.0
Gross Receipts
$174,110
Mission and Program Overview

Mission

Provide exciting and engaged learning opportunities by implementing aquaponics programs in schools, institutions and in communities of need.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$145$34,823▲ $34,678
Cash and Non-Interest-Bearing Accounts$69,656$24,318▼ $45,338
Inventories for Sale or Use-$5,891-
Prepaid Expenses and Deferred Charges$1,194$1,727▲ $533
Total Assets$70,995$66,759▼ $4,236
Liabilities
Accounts Payable and Accrued Expenses$5,128$10,365▲ $5,237
Deferred Revenue$44,076$4,672▼ $39,404
Other Liabilities$0--
Total Liabilities$49,204$15,037▼ $34,167
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$20,263$51,722▲ $31,459
Net Assets With Donor Restrictions$1,528$0▼ $1,528
Total Net Assets Fund Balance$21,791$51,722▲ $29,931
Total Liabilities and Net Assets / Fund Balance$70,995$66,759▼ $4,236
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Sam FlemingExecutive DirectorFT$34,500$34,500
Charles OliphantTreasurerFT$25,513$25,513
Monty Richard ThompsonVice President, DirectorPT$11,853$11,853

Board Members and Trustees

NameTitle
Britt WeaverChairman of the Board, President
Rashad DavisDirector
Cynthia MarshallSecretary, Director
Revenue and Support

Revenue Composition

Contributions and Grants
$17,493
Program Service Revenue
$145,333
Investment Income
$0
Other Revenue
$6,198
All Other Contributions
$11,220
Change in Net Assets
$29,931

Audited Revenue Reconciliation

Revenue per Audited Statements
$169,024
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$169,024
Total Revenue per Form 990
$169,024
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$78,090
Other Expenses$61,003
Total Fundraising Expense$9,028
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$56,790$8,710$6,367$71,867
Travel$15,796$1,445$222$17,463
Payroll Taxes$4,918$754$551$6,223
Advertising$55$3,534$1,150$4,739
Fees for Services Management-$3,515-$3,515
Insurance-$2,486-$2,486
Information Technology-$2,086-$2,086
Fees for Services Accounting-$1,925-$1,925
Office Expenses-$785$647$1,432
Conferences and Meetings-$766-$766
Other Expenses$11$2$0$13
Total Functional Expenses$103,517$26,548$9,028$139,093

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$139,093
Total Expenses per Audited Statements$139,093
Total Expenses per Form 990$139,093
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Other Expense Adjustments$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$8,773
Fundraising Direct Expenses$3,145
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Homegrown Tomato Festival$15,046$8,773$3,043$5,730
Total Events$15,046$8,773$3,145$5,628
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
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, Section B, Line 11B

Reviewed at board meetings and distributed to the board prior to filing.

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

Annual conflict of interest disclosure statements are reviewed by independent board members. Conflict of interest policy and any potential conflicted transactions are discussed at board meetings.

Form 990, Part VI, Section B, Line 15

Compensation of all positions is determined by comparing positions with similar responsibilities and qualifications in other organizations and within current budget constraints. Compensation deliberation and approval is done by independent board members and documented in board minutes. The process was last undertaken in 2019 for the positions of Executive Director, Treasurer, and Vice President.

Form 990, Part VI, Section C, Line 18

In addition to being available on request, Form 990 is also available on the IRS web site: https://www.irs.gov/charities-non-profits/tax-exempt-organization-search

Form 990, Part VI, Section C, Line 19

Articles of incorporation, Conflict of Interest Policy and Financial Statements are available to the public on request. Articles of Incorporation are also available on the North Carolina Secretary of State's website: https://www.sosnc.gov/online_services/search/by_title/_Business_Registration

Filing and Contact Details

Filer

Filer Name
101 Gardens
EIN
81-0707631
Phone
7043138118
Address
PO Box 221831, CHARLOTTE, NC 28222
Doing Business As
100 Gardens

Signing Officer

Name
Charles Oliphant
Title
Treasurer
Phone
7042666050
Signed
2020-10-31

Organization Details

Principal Officer
Britt Weaver
Formed
2015
Legal Domicile
Nc
Voting Board Members
5
Independent Board Members
3
Employees
3
Volunteers
25
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IRS990/Desc0Completion of the Aquaponics Lab at the Berkshire County Sheriff's Department and House of Corrections. This lab grows food (52,000 heads of lettuce and 2,800 pounds of fish annually) for the surrounding community while providing inmates with career training in the fields of controlled environment agriculture and aquaponics. Completion of the first version of our 10 week Controlled Environment Agriculture and Aquaponics Training Course. This course provides the technical and hands-on career training necessary for these growing industries. The course is implemented at both our programs in correctional facilities. Host our most successful fundraiser, the 3rd Annual Homegrown Tomato Festival. The festival had 790 people in attendance. Attendees were taken on a tour of a classroom aquaponics system, hosted by students and teachers from our school programs. Completion of the new Aquaponics Lab at Garinger High School. The new facility is placed on the main campus, much closer to the school than the previous greenhouse location. The Aquaponics Lab is utilized by Horticulture CTE, Culinary CTE, and various science classes. 11 Schools 600 Students Impacted 13 Grade Levels 81 Teachers & Staff Trained 42 STEM Aligned Lesson Plans Developed 45,976 Servings of Vegetables Produced 775 Pounds of Fish Raised & Harvested
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IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0107032
IRS990/PYOtherRevenueAmt07687
IRS990/PYProgramServiceRevenueAmt065433
IRS990/PYRevenuesLessExpensesAmt0-31209
IRS990/PYSalariesCompEmpBnftPaidAmt021790
IRS990/PYTotalExpensesAmt0128822
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt097613
IRS990/ReconcilationRevenueExpnssAmt029931
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0146893
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt017493
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt023832
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt011870
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt011757
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt032830
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt097782
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt011
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt011
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0147934
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt065433
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt057786
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt032065
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt04220
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0307438
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt08773
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt08773
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt011
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt011
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportTotal509Amt0404493
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt09500
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt09500
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt09500
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt09500
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0174200
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt089265
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt069656
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt043822
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt037050
IRS990ScheduleA/Total509Grp/TotalAmt0413993
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0174211
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt089265
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt069656
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt043822
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt037050
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0414004
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt00
IRS990ScheduleD/DonatedServicesUseFcltsAmt00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0139093
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt00
IRS990ScheduleD/InvestmentExpensesNotIncldAmt00
IRS990ScheduleD/LossesReportedAmt00
IRS990ScheduleD/NetUnrealizedGainsInvstAmt00
IRS990ScheduleD/OtherExpensesIncludedAmt00
IRS990ScheduleD/OtherExpensesNotIncludedAmt00
IRS990ScheduleD/OtherRevenueAmt00
IRS990ScheduleD/OtherRevenuesNotIncludedAmt00
IRS990ScheduleD/PriorYearAdjustmentsAmt00
IRS990ScheduleD/RecoveriesPriorYearGrantsAmt00
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0169024
IRS990ScheduleD/TotalExpensesPerForm990Amt0139093
IRS990ScheduleD/TotalRevenuePerForm990Amt0169024
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0169024
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0139093
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt06273
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt06273
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt03145
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentOtherEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Homegrown Tomato Festival
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageOtherEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt015046
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt015046
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt08773
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt08773
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt05628
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt0102
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt0102
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt03043
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt03043
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Reviewed at board meetings and distributed to the board prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Annual conflict of interest disclosure statements are reviewed by independent board members. Conflict of interest policy and any potential conflicted transactions are discussed at board meetings.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Compensation of all positions is determined by comparing positions with similar responsibilities and qualifications in other organizations and within current budget constraints. Compensation deliberation and approval is done by independent board members and documented in board minutes. The process was last undertaken in 2019 for the positions of Executive Director, Treasurer, and Vice President.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3In addition to being available on request, Form 990 is also available on the IRS web site: https://www.irs.gov/charities-non-profits/tax-exempt-organization-search
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Articles of incorporation, Conflict of Interest Policy and Financial Statements are available to the public on request. Articles of Incorporation are also available on the North Carolina Secretary of State's website: https://www.sosnc.gov/online_services/search/by_title/_Business_Registration
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd00

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