Civic Intelligence

Planting Change Foundation

EIN 84-4984142 • 501(c)3 • Brooklyn, NY

Profile

To increase the capacity of latin american communities and grassroots environmental organizations to protect natural ecosystems and promote sustainable human development.

1405 8th AveBrooklyn, NY 11215

www.plantingchangefoundation.org

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

NTEE C30 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

72nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

NTEE C30 • <$500k nonprofits • Source year 2024

Net Margin

64th percentile

38%

Higher net margin than 64% of similar nonprofits.

NTEE C30 • <$500k nonprofits • Source year 2024

Top Officer Pay

85th percentile

$0

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

NTEE C30 • <$500k nonprofits • Source year 2024

Asset Growth

94th percentile

218%

Faster asset growth than 94% of similar nonprofits.

NTEE C30 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

57th percentile

13%

Faster revenue growth than 57% of similar nonprofits.

NTEE C30 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$92,673

Up $63,531 (+218%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$92,673

Up $63,531 (+218%) from 2023

Revenue

Up

$166,355

Up $19,654 (+13%) from 2023

Expenses

Down

$102,824

Down $45,381 (-31%) from 2023

Net Income

Up

$63,531

Up $65,035 (+4324%) from 2023

Trend Graphs

Balance Sheet Trend

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

$100K$50K$0Assets 2021: $51,780Liabilities 2021: $0Net Assets 2021: $51,7802021Assets 2022: $40,318Liabilities 2022: $0Net Assets 2022: $40,3182022Assets 2023: $29,142Liabilities 2023: $0Net Assets 2023: $29,1422023Assets 2024: $92,673Liabilities 2024: $0Net Assets 2024: $92,6732024

Highlighted filing

2024

Assets$92,673
Liabilities$0
Net Assets$92,673

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2021: $149,818Expenses 2021: $114,428Net Income 2021: $35,3902021Revenue 2022: $205,106Expenses 2022: $220,550Net Income 2022: -$15,4442022Revenue 2023: $146,701Expenses 2023: $148,205Net Income 2023: -$1,5042023Revenue 2024: $166,355Expenses 2024: $102,824Net Income 2024: $63,5312024

Highlighted filing

2024

Revenue$166,355
Expenses$102,824
Net Income$63,531

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 25, 2025
Return Version
2024v5.2
Gross Receipts
$166,355
Mission and Program Overview

Mission

To increase the capacity of latin american communities and grassroots environmental organizations to protect natural ecosystems and promote sustainable human development.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$29,142$92,673▲ $63,531
Cash and Non-Interest-Bearing Accounts$25,944$91,033▲ $65,089
Land, Buildings, and Equipment, Net$3,198$1,640▼ $1,558
Total Assets$29,142$92,673▲ $63,531
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$29,142$92,673▲ $63,531
Total Liabilities and Net Assets / Fund Balance$29,142$92,673▲ $63,531

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$440$6,418$6,858
Other Land Buildings$1,200$1,800$3,000
Land$0--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Kajal BelowPresident and Interim Treasurer
Eduardo Arturo Mosqueda SanchezVice President
Dara KarakolisBoard Member
Bernis CunninghamExecutive Director
Krista ShennumSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$166,352
Program Service Revenue
$0
Investment Income
$3
Other Revenue
$0
All Other Contributions
$166,352
Change in Net Assets
$63,531
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$80,719
Other Expenses$22,105
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$80,719--$80,719
Travel$9,067$0$0$9,067
Fees for Services Other$8,587$0$0$8,587
Depreciation Depletion$0$1,558$0$1,558
Occupancy$1,394$0$0$1,394
All Other Expenses$650$0$0$650
Fees for Services Accounting$0$382$0$382
Fees for Services Legal$0$275$0$275
Office Expenses$177$15$0$192
Total Functional Expenses$100,594$2,230$0$102,824
International Activity

International Summary

Offices
0
Employees
1
Spending
$73,219

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Central AmericaProgram Services and GrantsNed, Rotary, and Water Lab01$73,219
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
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
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
Filing and Contact Details

Filer

Filer Name
Planting Change Foundation
EIN
84-4984142
Phone
4049317229
Address
1405 8TH AVE, BROOKLYN, NY 11215

Signing Officer

Name
Kajal Below
Title
President
Phone
4049317229
Signed
2025-06-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kajal Below
Formed
2019
Legal Domicile
Ny
Voting Board Members
5
Independent Board Members
4
Employees
0
Volunteers
8

Preparer

Firm
Hillary Morgridge CPA LLC
Address
3055 S Clermont Dr, Denver, CO 80222
Preparer
Hillary Morgridge CPA
Phone
3035850853
Supplemental Narrative

Additional Explanations

Pt VI, Line 8B

The organization does not have any committees with the authority to act on behalf of the governing body.

Pt VI, Line 11B

The form 990 is reviewed and approved by the treasurer prior to filing with the irs. In addition, a copy of the form 990 is provided to the entire governing body before filing.

Pt VI, Line 12C

The board of directors annually reviews the conflict of interest policy and provides written and signed disclosure if if any conflicts arise.

Pt VI, Line 19

All organizing documents and form 990 are available upon written request.

Other

Page 2, line 4d: other program service accomplishments: through the water lab, we installed six machines to assess water quality. We conducted a study in one of the largest central american lakes to detect physical, chemical, and bacteriological contamination, and carried out a water analysis at a local school, benefitting 300 students by improving their water purification system. With support from elaws training program, we organized a seven-day international exchange between water specialists from mexico and central america. As an outcome of this collaboration, we produced a technical paper outlining the findings on water quality.

Form 990, Part III, Line 4D

See Schedule O 17998. 17045. 0.

Raw XML AppendixShowing 400 of 403 raw XML fields

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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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT AND INTERIM TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4EXECUTIVE DIRECTOR
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IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt06858
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01200
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01800
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt03000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01640
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt01
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt073219
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0Central America
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0NED, ROTARY, AND WATER LAB
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0PROGRAM SERVICES AND GRANTS
IRS990ScheduleF/BoycottCountriesInd0false
IRS990ScheduleF/ForeignCorpOwnershipInd0false
IRS990ScheduleF/ForeignPartnershipInd0false
IRS990ScheduleF/GrantRecordsMaintainedInd0true
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt019769
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt136405
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt29545
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt37500
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt0ACH
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt1ACH
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt2ACH
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt3ACH
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt0ROTARY LIFT
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt1NED PROGRAM
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt2WATERLAB PROGRAM
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt3GGF Security Bldg
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt0Central America
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt1Central America
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt2Central America
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt3Central America
IRS990ScheduleF/InterestInForeignTrustInd0false
IRS990ScheduleF/PassiveForeignInvestmestCoInd0false
IRS990ScheduleF/SubtotalEmployeesCnt01
IRS990ScheduleF/SubtotalOfficesCnt00
IRS990ScheduleF/SubtotalSpentAmt073219
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION WORKS CLOSELY WITH BOTH ORGANIZATIONS IN CENTRAL AMERICA. THEY HAVE ACCESS TO SEE THE FINANCIALS OF THE ORGANIZATIONS AND TRACK ALL EXPENDITURES SPENT THROUGH THE FOREIGN GRANTS.
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt I Line 2
IRS990ScheduleF/Total501c3OrgCnt04
IRS990ScheduleF/TotalEmployeeCnt01
IRS990ScheduleF/TotalOfficeCnt00
IRS990ScheduleF/TotalOtherOrgCnt00
IRS990ScheduleF/TotalSpentAmt073219
IRS990ScheduleF/TransferToForeignCorpInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS REVIEWED AND APPROVED BY THE TREASURER PRIOR TO FILING WITH THE IRS. IN ADDITION, A COPY OF THE FORM 990 IS PROVIDED TO THE ENTIRE GOVERNING BODY BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS ANNUALLY REVIEWS THE CONFLICT OF INTEREST POLICY AND PROVIDES WRITTEN AND SIGNED DISCLOSURE IF IF ANY CONFLICTS ARISE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL ORGANIZING DOCUMENTS AND FORM 990 ARE AVAILABLE UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PAGE 2, LINE 4D: OTHER PROGRAM SERVICE ACCOMPLISHMENTS: THROUGH THE WATER LAB, WE INSTALLED SIX MACHINES TO ASSESS WATER QUALITY. WE CONDUCTED A STUDY IN ONE OF THE LARGEST CENTRAL AMERICAN LAKES TO DETECT PHYSICAL, CHEMICAL, AND BACTERIOLOGICAL CONTAMINATION, AND CARRIED OUT A WATER ANALYSIS AT A LOCAL SCHOOL, BENEFITTING 300 STUDENTS BY IMPROVING THEIR WATER PURIFICATION SYSTEM. WITH SUPPORT FROM ELAWS TRAINING PROGRAM, WE ORGANIZED A SEVEN-DAY INTERNATIONAL EXCHANGE BETWEEN WATER SPECIALISTS FROM MEXICO AND CENTRAL AMERICA. AS AN OUTCOME OF THIS COLLABORATION, WE PRODUCED A TECHNICAL PAPER OUTLINING THE FINDINGS ON WATER QUALITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5See Schedule O 17998. 17045. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part III, Line 4d
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt029142
IRS990/TotalAssetsEOYAmt092673
IRS990/TotalAssetsGrp/BOYAmt029142
IRS990/TotalAssetsGrp/EOYAmt092673
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0166352
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt02230
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0100594
IRS990/TotalFunctionalExpensesGrp/TotalAmt0102824
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt029142
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt092673
IRS990/TotalOtherProgSrvcExpenseAmt017998
IRS990/TotalOtherProgSrvcGrantAmt017045
IRS990/TotalOtherProgSrvcRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt0100594
IRS990/TotalRevenueGrp/ExclusionAmt03
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0166355
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt08
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt029142
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt092673
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt00
IRS990/TravelGrp/ProgramServicesAmt09067
IRS990/TravelGrp/TotalAmt09067
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01405 8TH AVE 3C
IRS990/USAddress/CityNm0BROOKLYN
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd011215
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0WWW.PLANTINGCHANGEFOUNDATION.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KAJAL BELOW
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04049317229
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PLANTING CHANGE FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0PLAN
ReturnHeader/Filer/EIN0844984142
ReturnHeader/Filer/PhoneNum04049317229
ReturnHeader/Filer/USAddress/AddressLine1Txt01405 8TH AVE
ReturnHeader/Filer/USAddress/CityNm0BROOKLYN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd011215
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0882904390
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Hillary Morgridge CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03055 S Clermont Dr
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Denver
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd080222
ReturnHeader/PreparerPersonGrp/PhoneNum03035850853
ReturnHeader/PreparerPersonGrp/PreparationDt02025-09-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0HILLARY MORGRIDGE CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-09-08T13:28:42-07:00
ReturnHeader/ReturnTypeCd0990

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