Liabilities / Assets
70th percentile
Higher debt load relative to assets than 70% of similar nonprofits.
EIN 82-1407387 • 501(c)3 • Las Vegas, NV
Profile
The garden foundation's mission is to enhance the lives of people with disabilities by providing a place to learn, grow, socialize, be independent, and have fun through a warm and inclusive enviorment focused on education, socialization, service and personal development.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
70th percentile
Higher debt load relative to assets than 70% of similar nonprofits.
Liabilities / Revenue
73rd percentile
Higher debt load relative to revenue than 73% of similar nonprofits.
Net Margin
54th percentile
Higher net margin than 54% of similar nonprofits.
Top Officer Pay
58th percentile
Higher top officer pay than 58% of similar nonprofits.
Top officer pay equals 2.4% of source-year revenue.
Asset Growth
26th percentile
Faster asset growth than 26% of similar nonprofits.
Revenue Growth
68th percentile
Faster revenue growth than 68% of similar nonprofits.
Assets
Down$559,427
Down $36,326 (-6.1%) from 2023
Liabilities
Down$70,349
Down $69,217 (-50%) from 2023
Net Assets
Up$489,078
Up $32,891 (+7.2%) from 2023
Revenue
Up$530,949
Up $95,200 (+22%) from 2023
Expenses
Up$498,058
Up $111,665 (+29%) from 2023
Net Income
Down$32,891
Down $16,465 (-33%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
The garden foundation's mission is to enhance the lives of people with disabilities by providing a place to learn, grow, socialize, be independent, and have fun through a warm and inclusive enviorment focused on education, socialization, service and personal development.
SEE SCHEDULE O
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $462,846 | $438,281 | ▼ $24,565 |
| Accounts Receivable | $26,766 | $58,944 | ▲ $32,178 |
| Prepaid Expenses and Deferred Charges | $5,467 | $4,773 | ▼ $694 |
| Pledges and Grants Receivable | $3,281 | - | - |
| Total Assets | $595,753 | $559,427 | ▼ $36,326 |
| Other Assets Total | $97,393 | $57,429 | ▼ $39,964 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $97,393 | $57,429 | ▼ $39,964 |
| Deferred Revenue | $37,000 | - | - |
| Accounts Payable and Accrued Expenses | $5,173 | $12,920 | ▲ $7,747 |
| Total Liabilities | $139,566 | $70,349 | ▼ $69,217 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | $250,000 | $250,000 | → $0 |
| Net Assets Without Donor Restrictions | $206,187 | $239,078 | ▲ $32,891 |
| Total Net Assets Fund Balance | $456,187 | $489,078 | ▲ $32,891 |
| Total Liabilities and Net Assets / Fund Balance | $595,753 | $559,427 | ▼ $36,326 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Assets Org | $57,429 | - | - |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Taylor Gardner | President/CEO | FT | $12,700 | $12,700 |
| Name | Title |
|---|---|
| Marty Gardner | Vice Chair |
| Heather Peterson | Secretary |
| Leah Belanger | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $354,721 |
| Other Expenses | $123,489 |
| Total Fundraising Expense | $39,390 |
| Professional Fundraising Fees | $19,848 |
| Grants and Similar Amounts Paid | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $285,673 | $28,227 | $10,331 | $324,231 |
| Occupancy | - | $41,366 | - | $41,366 |
| Payroll Taxes | $14,528 | $8,423 | $572 | $23,523 |
| Fees for Services Professional Fundraising | - | - | $19,848 | $19,848 |
| Fees for Services Accounting | - | $19,537 | $153 | $19,690 |
| Fees for Services Management | - | $18,447 | - | $18,447 |
| Insurance | - | $12,101 | - | $12,101 |
| Advertising | $266 | - | $7,397 | $7,663 |
| Pension Plan Contributions | $5,367 | - | - | $5,367 |
| Fees for Services Other | - | $3,558 | - | $3,558 |
| Fees for Services Legal | - | $2,618 | - | $2,618 |
| Information Technology | - | $2,284 | - | $2,284 |
| Office Expenses | $349 | $865 | $734 | $1,948 |
| Other Employee Benefits | $1,600 | - | - | $1,600 |
| Travel | $1,591 | $3 | - | $1,594 |
| Other Expenses | $472 | $918 | $120 | $1,390 |
| All Other Expenses | $225 | $394 | - | $619 |
| Conferences and Meetings | - | $262 | - | $262 |
| Total Functional Expenses | $315,755 | $142,913 | $39,390 | $498,058 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $33,836 |
| Professional Fundraising Fees | $19,848 |
| Fundraising Direct Expenses | $12,327 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Golf Tournament | $24,862 | $24,862 | $548 | $24,314 |
| World Inclusion Day | $8,300 | $8,300 | $1,919 | $6,381 |
| Total Events | $33,836 | $33,836 | $12,327 | $21,509 |
“Taylor gardner chaney and marty gardner are daughter and mother .”
“External firms were contracted to carry out the responsibilities of the cfo”
“The 990 is prepared by an unbiased accounting firm, reviewed by staff, ceo, and board members, and submitted once the ceo and treasurer certifies that the irs form 990 is accurate and complete”
“An annual disclosure statement is circulated to the board of directors, officers, staff, and volunteers to assist them when considering disclosures of perceived or potential conflicts of interest.the written statements are filed the garden foundation inc. With the operations department and reviewed by the board of directors. All disclosures of conflict, whether real or apparent, are noted in the record of the minutes of the board. If a conflict of interest is identified, in addition to filing a notice of disclosure, that individual must abstain with regard to the subject of the conflict from participation in discussions, using their personal influence to make decisions, making motions, voting, executing agreements, or taking similar actions on behalf of the organization where the conflict of interest might pertain by law, agreement, or otherwise.”
“Compensation of executive or top management is reviewed annually by the ceo and board of directors as part of the annual budget process, taking into consideration overall organization performance for the previous year and projections for the coming year. The ceo has responsibility for establishing and maintaining all non-executive salaries, raises, and other benefits determined by the overall salary and compensation system, individual performance assessments and standards.”
“The organization will make its form 1023, 990 and governing documents available upon request.”
“The garden foundation board of directors determines the ceo's compensation on an annual basis and complies with the legal requirements for maximum compensation and reporting of taxable elements. Compensation is set based on performance, skills, competencies, development, growth, and commitment to overall mission and strategy of the garden foundation.”
“The garden foundation is a non-profit organization serving those with disabilities in the city of las vegas. Our goal is to support and enhance the lives of people with disabilities by providing a place of education,inspiration, independence and inclusion! We believe and practice person-centered-planning and therefore provide a customized experience to meet the needs of each client and their family. Every person we serve has their own interests, skills, needs and goals and should have choices in what they do. We strive to help each individual reach their fullest potential, whatever that may be! Vision: our vision is to enhance our clients' lives by providing a place to learn, grow, socialize, explore,be independent, and have some fun! Our programs are designed to provide a warm and inclusive environment while enriching lives through education, socialization,community service, engagement and personal development! At the garden foundation,we focus on abilities not disabilities and empower everyone to reach their full potential. People are celebrated for who they are, and encouraged to thrive.”
“First accomplishment: the grow program is the primary program of the garden foundation. The grow acronym stands for our pillars of focus: g-giving back and community service, r-recreational classes, o-occupation and vocational training, w-wellness of the person as a whole (mentally, physically, emotionally, socially). Grow is a daily habilitation program uniquely designed to be an inclusive and safe place for continuous growth and progression of our clients. Smaller by design, the 1:1 to 1:3 staff-to-client ratios enable tgf to focus on each individual client and their personal goals. By customizing grow to each client via person-centered planning, tgf can tailor client experiences to their unique interests and skills. Some of the experiences provided by the grow program include vocational training classes and hands-on job experience,1:1 piano and guitar lessons, yoga, art, dance, and theater, tae kwon do, life skills classes, gardening, engineering and technology, social skills classes,singing, sign language, science, financial literacy, journaling, and more. This vast array of experiences gives disabled adults the opportunity to achieve their full-potential and lead ultimately more fulfilling lives.our primary goals & objectives are:offer weekly classes to 40+ clients. Experiences are based on client interest, including 1:1 piano and guitar lessons, yoga, art, dance,theater, tae kwon do, gardening, engineering and technology, social skills, vocational training, singing, sign language, science, financial literacy, and journaling/writing.offer life-skills based training opportunities to 30+ clients annually. These opportunities can include, for instance, activities like implementing the steps involved in getting a haircut, including setting a budget, communicating their needs to the hairdresser, engaging in conversation during the service, determining an appropriate tip and paying for the haircut.expected outcomes are: 100%of clients are able to access and experience lessons according to their interests.”
“The ceo and the agency serving as cfo are responsible for overseeing the financial review.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE GARDEN FOUNDATION IS A NON-PROFIT ORGANIZATION SERVING THOSE WITH DISABILITIES IN THE CITY OF LAS VEGAS. OUR GOAL IS TO SUPPORT AND ENHANCE THE LIVES OF PEOPLE WITH DISABILITIES BY PROVIDING A PLACE OF EDUCATION,INSPIRATION, INDEPENDENCE AND INCLUSION! WE BELIEVE AND PRACTICE PERSON-CENTERED-PLANNING AND THEREFORE PROVIDE A CUSTOMIZED EXPERIENCE TO MEET THE NEEDS OF EACH CLIENT AND THEIR FAMILY. EVERY PERSON WE SERVE HAS THEIR OWN INTERESTS, SKILLS, NEEDS AND GOALS AND SHOULD HAVE CHOICES IN WHAT THEY DO. WE STRIVE TO HELP EACH INDIVIDUAL REACH THEIR FULLEST POTENTIAL, WHATEVER THAT MAY BE! VISION: OUR VISION IS TO ENHANCE OUR CLIENTS' LIVES BY PROVIDING A PLACE TO LEARN, GROW, SOCIALIZE, EXPLORE,BE INDEPENDENT, AND HAVE SOME FUN! OUR PROGRAMS ARE DESIGNED TO PROVIDE A WARM AND INCLUSIVE ENVIRONMENT WHILE ENRICHING LIVES THROUGH EDUCATION, SOCIALIZATION,COMMUNITY SERVICE, ENGAGEMENT AND PERSONAL DEVELOPMENT! AT THE GARDEN FOUNDATION,WE FOCUS ON ABILITIES NOT DISABILITIES AND EMPOWER EVERYONE TO REACH THEIR FULL POTENTIAL. PEOPLE ARE CELEBRATED FOR WHO THEY ARE, AND ENCOURAGED TO THRIVE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | FIRST ACCOMPLISHMENT: THE GROW PROGRAM IS THE PRIMARY PROGRAM OF THE GARDEN FOUNDATION. THE GROW ACRONYM STANDS FOR OUR PILLARS OF FOCUS: G-GIVING BACK AND COMMUNITY SERVICE, R-RECREATIONAL CLASSES, O-OCCUPATION AND VOCATIONAL TRAINING, W-WELLNESS OF THE PERSON AS A WHOLE (MENTALLY, PHYSICALLY, EMOTIONALLY, SOCIALLY). GROW IS A DAILY HABILITATION PROGRAM UNIQUELY DESIGNED TO BE AN INCLUSIVE AND SAFE PLACE FOR CONTINUOUS GROWTH AND PROGRESSION OF OUR CLIENTS. SMALLER BY DESIGN, THE 1:1 TO 1:3 STAFF-TO-CLIENT RATIOS ENABLE TGF TO FOCUS ON EACH INDIVIDUAL CLIENT AND THEIR PERSONAL GOALS. BY CUSTOMIZING GROW TO EACH CLIENT VIA PERSON-CENTERED PLANNING, TGF CAN TAILOR CLIENT EXPERIENCES TO THEIR UNIQUE INTERESTS AND SKILLS. SOME OF THE EXPERIENCES PROVIDED BY THE GROW PROGRAM INCLUDE VOCATIONAL TRAINING CLASSES AND HANDS-ON JOB EXPERIENCE,1:1 PIANO AND GUITAR LESSONS, YOGA, ART, DANCE, AND THEATER, TAE KWON DO, LIFE SKILLS CLASSES, GARDENING, ENGINEERING AND TECHNOLOGY, SOCIAL SKILLS CLASSES,SINGING, SIGN LANGUAGE, SCIENCE, FINANCIAL LITERACY, JOURNALING, AND MORE. THIS VAST ARRAY OF EXPERIENCES GIVES DISABLED ADULTS THE OPPORTUNITY TO ACHIEVE THEIR FULL-POTENTIAL AND LEAD ULTIMATELY MORE FULFILLING LIVES.OUR PRIMARY GOALS & OBJECTIVES ARE:OFFER WEEKLY CLASSES TO 40+ CLIENTS. EXPERIENCES ARE BASED ON CLIENT INTEREST, INCLUDING 1:1 PIANO AND GUITAR LESSONS, YOGA, ART, DANCE,THEATER, TAE KWON DO, GARDENING, ENGINEERING AND TECHNOLOGY, SOCIAL SKILLS, VOCATIONAL TRAINING, SINGING, SIGN LANGUAGE, SCIENCE, FINANCIAL LITERACY, AND JOURNALING/WRITING.OFFER LIFE-SKILLS BASED TRAINING OPPORTUNITIES TO 30+ CLIENTS ANNUALLY. THESE OPPORTUNITIES CAN INCLUDE, FOR INSTANCE, ACTIVITIES LIKE IMPLEMENTING THE STEPS INVOLVED IN GETTING A HAIRCUT, INCLUDING SETTING A BUDGET, COMMUNICATING THEIR NEEDS TO THE HAIRDRESSER, ENGAGING IN CONVERSATION DURING THE SERVICE, DETERMINING AN APPROPRIATE TIP AND PAYING FOR THE HAIRCUT.EXPECTED OUTCOMES ARE: 100%OF CLIENTS ARE ABLE TO ACCESS AND EXPERIENCE LESSONS ACCORDING TO THEIR INTERESTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | TAYLOR GARDNER CHANEY AND MARTY GARDNER ARE DAUGHTER AND MOTHER . |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | EXTERNAL FIRMS WERE CONTRACTED TO CARRY OUT THE RESPONSIBILITIES OF THE CFO |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE 990 IS PREPARED BY AN UNBIASED ACCOUNTING FIRM, REVIEWED BY STAFF, CEO, AND BOARD MEMBERS, AND SUBMITTED ONCE THE CEO AND TREASURER CERTIFIES THAT THE IRS FORM 990 IS ACCURATE AND COMPLETE |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | AN ANNUAL DISCLOSURE STATEMENT IS CIRCULATED TO THE BOARD OF DIRECTORS, OFFICERS, STAFF, AND VOLUNTEERS TO ASSIST THEM WHEN CONSIDERING DISCLOSURES OF PERCEIVED OR POTENTIAL CONFLICTS OF INTEREST.THE WRITTEN STATEMENTS ARE FILED THE GARDEN FOUNDATION INC. WITH THE OPERATIONS DEPARTMENT AND REVIEWED BY THE BOARD OF DIRECTORS. ALL DISCLOSURES OF CONFLICT, WHETHER REAL OR APPARENT, ARE NOTED IN THE RECORD OF THE MINUTES OF THE BOARD. IF A CONFLICT OF INTEREST IS IDENTIFIED, IN ADDITION TO FILING A NOTICE OF DISCLOSURE, THAT INDIVIDUAL MUST ABSTAIN WITH REGARD TO THE SUBJECT OF THE CONFLICT FROM PARTICIPATION IN DISCUSSIONS, USING THEIR PERSONAL INFLUENCE TO MAKE DECISIONS, MAKING MOTIONS, VOTING, EXECUTING AGREEMENTS, OR TAKING SIMILAR ACTIONS ON BEHALF OF THE ORGANIZATION WHERE THE CONFLICT OF INTEREST MIGHT PERTAIN BY LAW, AGREEMENT, OR OTHERWISE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | COMPENSATION OF EXECUTIVE OR TOP MANAGEMENT IS REVIEWED ANNUALLY BY THE CEO AND BOARD OF DIRECTORS AS PART OF THE ANNUAL BUDGET PROCESS, TAKING INTO CONSIDERATION OVERALL ORGANIZATION PERFORMANCE FOR THE PREVIOUS YEAR AND PROJECTIONS FOR THE COMING YEAR. THE CEO HAS RESPONSIBILITY FOR ESTABLISHING AND MAINTAINING ALL NON-EXECUTIVE SALARIES, RAISES, AND OTHER BENEFITS DETERMINED BY THE OVERALL SALARY AND COMPENSATION SYSTEM, INDIVIDUAL PERFORMANCE ASSESSMENTS AND STANDARDS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | THE ORGANIZATION WILL MAKE ITS FORM 1023, 990 AND GOVERNING DOCUMENTS AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | THE GARDEN FOUNDATION BOARD OF DIRECTORS DETERMINES THE CEO'S COMPENSATION ON AN ANNUAL BASIS AND COMPLIES WITH THE LEGAL REQUIREMENTS FOR MAXIMUM COMPENSATION AND REPORTING OF TAXABLE ELEMENTS. COMPENSATION IS SET BASED ON PERFORMANCE, SKILLS, COMPETENCIES, DEVELOPMENT, GROWTH, AND COMMITMENT TO OVERALL MISSION AND STRATEGY OF THE GARDEN FOUNDATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | THE CEO AND THE AGENCY SERVING AS CFO ARE RESPONSIBLE FOR OVERSEEING THE FINANCIAL REVIEW. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART I MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART III: PROGRAM SERVICES LINE 4A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION A, LINE 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990 PART VI SECTION B LINE 15 A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | FORM 990, PART XII, LINE 2C: |
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