Civic Intelligence

Spiral Gardens Community Food

EIN 87-0717055 • 501(c)3 • Berkeley, CA

Profile

To improve community health and sustainability by providing access to nutritious and affordable produce, promoting a strong local food system, and encouraging productive use of urban soil.

2838 Sacramento StreetBerkeley, CA 94702

www.spiralgardens.org

Siviq Scores

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

Liabilities / Assets

99th percentile

10.81x

Higher debt load relative to assets than 99% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

89th percentile

0.32x

Higher debt load relative to revenue than 89% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

18th percentile

-32%

Higher net margin than 18% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

90th percentile

$31,780

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 23.1% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

73rd percentile

15%

Faster asset growth than 73% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

66th percentile

12%

Faster revenue growth than 66% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets99th percentile

Assets

Up

$4,111

Up $550 (+15%) from 2023

Liabilities

Up

$44,450

Up $44,450 from 2023

Net Assets

-$40,339

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue89th percentileNet Margin18th percentile

Revenue

Up

$137,752

Up $14,770 (+12%) from 2023

Expenses

Up

$181,652

Up $61,714 (+51%) from 2023

Net Income

Down

-$43,900

Down $46,944 (-1542%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth73rd percentile

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

$200K$100K$0-$100KAssets 2015: $163,273Liabilities 2015: $7,384Net Assets 2015: $155,8892015Assets 2016: $88,983Liabilities 2016: $24,384Net Assets 2016: $64,5992016Assets 2020: $25,399Liabilities 2020: $8,351Net Assets 2020: $17,0482020Assets 2021: $7,961Liabilities 2021: $6,160Net Assets 2021: $1,8012021Assets 2022: $2,806Liabilities 2022: $4,282Net Assets 2022: -$1,4762022Assets 2023: $3,561Liabilities 2023: $02023Assets 2024: $4,111Liabilities 2024: $44,450Net Assets 2024: -$40,3392024

Highlighted filing

2024

Assets$4,111
Liabilities$44,450
Net Assets-$40,339
Open 2024 Filing

Operations Trend

Revenue Growth66th percentile

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

$400K$200K$0-$200KRevenue 2015: $353,079Expenses 2015: $139,006Net Income 2015: $214,0732015Revenue 2016: $102,379Expenses 2016: $193,669Net Income 2016: -$91,2902016Revenue 2020: $220,705Expenses 2020: $209,045Net Income 2020: $11,6602020Revenue 2021: $179,734Expenses 2021: $194,981Net Income 2021: -$15,2472021Revenue 2022: $144,545Expenses 2022: $141,759Net Income 2022: $2,7862022Revenue 2023: $122,982Expenses 2023: $119,938Net Income 2023: $3,0442023Revenue 2024: $137,752Expenses 2024: $181,652Net Income 2024: -$43,9002024

Highlighted filing

2024

Revenue$137,752
Expenses$181,652
Net Income-$43,900
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,111
Liabilities
$44,450
Net assets
-$40,339
Revenue
$137,752
Expenses
$181,652
Net income
-$43,900
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.04$0.44$0.40$1.38$1.82$0.44
2023Summary only. Only limited summary data is available for this year.$0.04$0.00$1.23$1.20$0.03
2022Detailed filing. Detailed filing data is available for this year.$0.03$0.04$0.01$1.45$1.42$0.03
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.08$0.06$0.02$1.80$1.95$0.15
2020Detailed filing. Detailed filing data is available for this year.$0.25$0.08$0.17$2.21$2.09$0.12
2016Detailed filing. Detailed filing data is available for this year.$0.89$0.24$0.65$1.02$1.94$0.91
2015Summary only. Only limited summary data is available for this year.$1.63$0.07$1.56$3.53$1.39$2.14
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 30, 2025
Return Version
2024v5.1
Gross Receipts
$137,752
Mission and Program Overview

Mission

To improve community health and sustainability by providing access to nutritious and affordable produce, promoting a strong local food system, and encouraging productive use of urban soil.

Program Services

DescriptionGrantsExpenses
FACILITATED VOLUNTEERS IN GROWING THOUSANDS OF POUNDS OF PRODUCE IN THE COMMUNITY GARDEN DISTRIBUTED PRODUCE FOR FREE TO PEOPLE IN NEED. DONATED PLANTS TO SCHOOL GARDENS AND COMMUNITY PROJECTS EDUCATED HUNDREDS OF STUDENTS, OFFERED MENTORSHIPS, AND GAVE HUNDREDS OF VOLUNTEERS OPPORTUNITIES TO GARDEN. EXTENSIVE FREE EDUCATION PROGRAMS.-$165,202
Compensation and Service Providers
Top Officer Pay90th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Daniel MillerExecutive DirectorFT$31,780-$31,780
Ranil AbeysekeraPresident-$0--
Lisa StephensTreasurer-$0--
Joy MooreSecretary-$0--
Tony WilkinsonDirector-$0--
Ann TempleDirectorPT$0--
Filing and Contact Details

Filer

Filer Name
Spiral Gardens Community Food
EIN
87-0717055
Phone
5104728653
Address
2838 Sacramento Street, Berkeley, CA 94702

Signing Officer

Name
Daniel Miller
Title
Executive Director
Signed
2025-05-30
Discuss with paid preparer
Yes

Preparer

Firm
Sequoia Tax Consulting PC
Address
1187 N Willow Ave Ste 103, Clovis, CA 93611
Preparer
Matthew Swindle EA
Phone
5599609185
Supplemental Narrative

Additional Explanations

Other Expenses.1

“SUPPLIES $61831”

Other Expenses.2

“Telephone and communications $7607”

Other Expenses.3

“Miscellaneous expenses $3584”

Other Expenses.4

“PAYROLL EXPENSES $971”

Other Expenses.5

“Equip maintenance and rental $693”

Total Liabilities.1006

“Payable to Officers, Directors, Etc. - Beginning $0 Payable to Officers, Directors, Etc. - Ending $44450”

Raw XML Appendix168 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.

Path#Value
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IRS990EZ/BooksInCareOfDetail/PersonNm0Daniel Miller
IRS990EZ/BooksInCareOfDetail/PhoneNum05104728653
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt02838 Sacramento
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Berkeley
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd094702
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt03561
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt04111
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt01514
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-43900
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01250
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt03561
IRS990EZ/Form990TotalAssetsGrp/EOYAmt04111
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt0137752
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt03561
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0-40339
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt03561
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0-40339
IRS990EZ/OccupancyRentUtltsAndMaintAmt025442
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt410.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt540.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt531780
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Ranil Abeysekera
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Lisa Stephens
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Joy Moore
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Tony Wilkinson
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Ann Temple
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5Daniel Miller
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Executive Dir.
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt074686
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO IMPROVE COMMUNITY HEALTH AND SUSTAINABILITY BY PROVIDING ACCESS TO NUTRITIOUS AND AFFORDABLE PRODUCE, PROMOTING A STRONG LOCAL FOOD SYSTEM, AND ENCOURAGING PRODUCTIVE USE OF URBAN SOIL.
IRS990EZ/PrintingPublicationsPostageAmt011
IRS990EZ/ProgramServiceRevenueAmt0136238
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0FACILITATED VOLUNTEERS IN GROWING THOUSANDS OF POUNDS OF PRODUCE IN THE COMMUNITY GARDEN DISTRIBUTED PRODUCE FOR FREE TO PEOPLE IN NEED. DONATED PLANTS TO SCHOOL GARDENS AND COMMUNITY PROJECTS EDUCATED HUNDREDS OF STUDENTS, OFFERED MENTORSHIPS, AND GAVE HUNDREDS OF VOLUNTEERS OPPORTUNITIES TO GARDEN. EXTENSIVE FREE EDUCATION PROGRAMS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0165202
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt080263
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0CA
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt044450
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt0181652
IRS990EZ/TotalProgramServiceExpensesAmt0165202
IRS990EZ/TotalRevenueAmt0137752
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.SPIRALGARDENS.ORG
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt01514
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt02226
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt01866
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt023005
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt053311
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt081922
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt081922
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01514
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt02226
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01866
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt023005
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt053311
IRS990ScheduleA/Total509Grp/TotalAmt081922
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01514
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt02226
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01866
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt023005
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt053311
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt081922
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SUPPLIES $61831
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TELEPHONE AND COMMUNICATIONS $7607
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MISCELLANEOUS EXPENSES $3584
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PAYROLL EXPENSES $971
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4EQUIP MAINTENANCE AND RENTAL $693
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Payable to Officers, Directors, Etc. - Beginning $0 Payable to Officers, Directors, Etc. - Ending $44450
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Total Liabilities.1006
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Daniel Miller
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Spiral Gardens Community Food
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Security Project Inc
ReturnHeader/Filer/BusinessNameControlTxt0SPIR
ReturnHeader/Filer/EIN0870717055
ReturnHeader/Filer/PhoneNum05104728653
ReturnHeader/Filer/USAddress/AddressLine1Txt02838 Sacramento Street
ReturnHeader/Filer/USAddress/CityNm0Berkeley
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094702
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0882615866
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Sequoia Tax Consulting PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01187 N Willow Ave Ste 103
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Clovis
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd093611
ReturnHeader/PreparerPersonGrp/PhoneNum05599609185
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Matthew Swindle EA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-05-30T07:18:03-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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