Civic Intelligence

Sarahs Garden

EIN 93-4206461 • 501(c)3 • Vancouver, WA

Pub. 78 Eligible

Profile

To prevent food insecurity through education, opportunity, and resources, and to provide a sanctuary for therapeutic healing.

3312 SE 168th CTVancouver, WA 98683

sarahsgarden.org

Siviq Scores

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

Liabilities / Assets

29th percentile

0.01x

Higher debt load relative to assets than 29% of similar nonprofits.

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

Liabilities / Revenue

29th percentile

0.01x

Higher debt load relative to revenue than 29% of similar nonprofits.

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

Net Margin

90th percentile

52%

Higher net margin than 90% of similar nonprofits.

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

Top Officer Pay

48th percentile

$50,508

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 6.6% of source-year revenue.

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

Asset Growth

90th percentile

51%

Faster asset growth than 90% of similar nonprofits.

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

Revenue Growth

31st percentile

-3.1%

Faster revenue growth than 31% of similar nonprofits.

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

Assets

Up

$1,195,568

Up $402,933 (+51%) from 2023

Liabilities

Up

$6,586

Up $5,188 (+371%) from 2023

Net Assets

Up

$1,188,982

Up $397,745 (+50%) from 2023

Revenue

Down

$767,880

Down $24,765 (-3.1%) from 2023

Expenses

Up

$370,135

Up $368,727 (+26188%) from 2023

Net Income

Down

$397,745

Down $393,492 (-50%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2023: $792,635Liabilities 2023: $1,398Net Assets 2023: $791,2372023Assets 2024: $1,195,568Liabilities 2024: $6,586Net Assets 2024: $1,188,9822024

Highlighted filing

2024

Assets$1,195,568
Liabilities$6,586
Net Assets$1,188,982

Operations Trend

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

$800K$600K$400K$200K$0Revenue 2023: $792,645Expenses 2023: $1,408Net Income 2023: $791,2372023Revenue 2024: $767,880Expenses 2024: $370,135Net Income 2024: $397,7452024

Highlighted filing

2024

Revenue$767,880
Expenses$370,135
Net Income$397,745

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 13, 2025
Return Version
2024v5.2
Gross Receipts
$767,880
Mission and Program Overview

Mission

To prevent food insecurity through education, opportunity, and resources, and to provide a sanctuary for therapeutic healing.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$791,237$1,188,982▲ $397,745
Land, Buildings, and Equipment, Net$0$1,092,588▲ $1,092,588
Cash and Non-Interest-Bearing Accounts$792,635$75,399▼ $717,236
Intangible Assets$0$5,793▲ $5,793
Prepaid Expenses and Deferred Charges$0$395▲ $395
Accounts Receivable$0$68▲ $68
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$792,635$1,195,568▲ $402,933
Other Assets Total$0$21,325▲ $21,325
Liabilities
Accounts Payable and Accrued Expenses$1,398$6,586▲ $5,188
Total Liabilities$1,398$6,586▲ $5,188
Net Assets / Fund Balance
Total Net Assets Fund Balance$791,237$1,188,982▲ $397,745
Total Liabilities and Net Assets / Fund Balance$792,635$1,195,568▲ $402,933

Asset Categories

AssetBook ValueDepreciationBasis
Land$793,770-$793,770
Buildings$258,331-$258,331
Equipment$40,487-$40,487
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Illana Kay Kirwan-martinExecutive DirectorFT$50,508$50,508

Board Members and Trustees

NameTitle
Warren Scott MartinPresident
Melina MccartySecretary
Eric EricksonTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Born & Raised Construction LLCConstruction Services2020 SE BUSH ST, Portland, OR 97214$131,814
CommunitectureDesign Services1421 SE DIVISION ST, Portland, OR 97202$107,321
Revenue and Support

Revenue Composition

Contributions and Grants
$767,880
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$767,880
Change in Net Assets
$397,745
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$309,403
Salaries, Compensation, and Employee Benefits$60,732
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$153,571$4,919-$158,490
Current Officers, Directors, Trustees, and Key Employees$40,406$10,102-$50,508
Travel$17,266$4,317-$21,583
Occupancy$15,652$3,913-$19,565
Fees for Services Legal$8,284$2,067-$10,351
Office Expenses$7,860$1,967-$9,827
Other Salaries and Wages$6,484$1,620-$8,104
Insurance$2,892$722-$3,614
Other Expenses$2,790$695-$2,790
Payroll Taxes$1,696$424-$2,120
Total Functional Expenses$339,389$30,746$0$370,135
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Ross MartinRelative of OfficerCompensationNo$65,725
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
Yes
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
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 A, Line 2

Illana kay kirwan-martin and warren scott martin have a family relationship.

Form 990, Part VI, Section A, Line 8B

The board does not have committees.

Form 990, Part VI, Section B, Line 11B

A full copy of the form 990 will be provided to the board to review before submission to the irs.

Form 990, Part VI, Section B, Line 12

The organization's directors, officers, and employees are required to disclose, to the best of their knowledge, all potential conflicts of interest as soon as they become aware of them and always before any actions involving a potential conflict of interest are taken. Each year each director, officer, and employee shall sign and return to the secretary of the organization an acknowledgment confirming that they have read and are familiar with the policy and have no known potential undisclosed conflicts. Upon the discovery of a potential conflict of interest, relevant information regarding the concerned individual and the potential conflict shall be gathered. The organization's board of directors ("board") will then review the information to determine whether there is a conflict of interest. The disinterested members of the board shall determine, to the extent permitted under section 24.03a.615 of the washington nonprofit corporation act or any successor or related statute, whether to allow the affected individual to be present at a board meeting held, at least in part, to determine whether to approve the transaction involving the conflict of interest and whether such affected person may vote on the matter if he or she is normally entitled to vote on similar matters. However, the affected individual may not be present at such board meeting nor may they vote on such matter if normally entitled to vote if he or she refuses to discuss the nature of the conflict of interest and or the relevant surrounding facts.

Form 990, Part VI, Section B, Line 15A

The board of directors established the compensation of the executive director through researching compensation of comparable organizations and factoring in experience and scope of work to be performed. The last compensation review occurred in 2024.

Form 990, Part VI, Section C, Line 19

Sarah's garden makes its governing documents, financial statements, and conflict of interest policy available upon request.

Filing and Contact Details

Filer

Filer Name
SARAH'S GARDEN
EIN
93-4206461
Phone
3609091217
Address
3312 SE 168TH CT, VANCOUVER, WA 98683

Signing Officer

Name
Illana Kay Kirwan-martin
Title
Executive Director
Phone
3609091217
Signed
2025-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Illana Kay Kirwan-martin
Formed
2023
Legal Domicile
Wa
Voting Board Members
3
Independent Board Members
3
Employees
3
Volunteers
15

Preparer

Firm
Clark Nuber Ps
Address
555 110TH AVE NE SUITE 700, BELLEVUE, WA 98004
Preparer
Sarah B Huang
Phone
4254544919
Supplemental Narrative

Additional Explanations

FORM 990, PART I, LINE 6:

Volunteers consisted of uncompensated board members and community members assisting with 370 hours of garden development.

Form 990, Part IX, Line 11G

Admin services: program service expenses 19,675. Management and general expenses 4,919. Fundraising expenses 0. Total expenses 24,594. Film/documentary service: program service expenses 11,779. Management and general expenses 0. Fundraising expenses 0. Total expenses 11,779. Architectural design: program service expenses 121,137. Management and general expenses 0. Fundraising expenses 0. Total expenses 121,137. Consulting: program service expenses 980. Management and general expenses 0. Fundraising expenses 0. Total expenses 980.

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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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IRS990ScheduleL/DisqualifiedPersonExBnftTrGrp/TransactionDesc0PERSONAL TRAVEL EXPENSES
IRS990ScheduleL/TaxImposedAmt0372
IRS990ScheduleL/TaxReimbursedAmt00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VOLUNTEERS CONSISTED OF UNCOMPENSATED BOARD MEMBERS AND COMMUNITY MEMBERS ASSISTING WITH 370 HOURS OF GARDEN DEVELOPMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ILLANA KAY KIRWAN-MARTIN AND WARREN SCOTT MARTIN HAVE A FAMILY RELATIONSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD DOES NOT HAVE COMMITTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A FULL COPY OF THE FORM 990 WILL BE PROVIDED TO THE BOARD TO REVIEW BEFORE SUBMISSION TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S DIRECTORS, OFFICERS, AND EMPLOYEES ARE REQUIRED TO DISCLOSE, TO THE BEST OF THEIR KNOWLEDGE, ALL POTENTIAL CONFLICTS OF INTEREST AS SOON AS THEY BECOME AWARE OF THEM AND ALWAYS BEFORE ANY ACTIONS INVOLVING A POTENTIAL CONFLICT OF INTEREST ARE TAKEN. EACH YEAR EACH DIRECTOR, OFFICER, AND EMPLOYEE SHALL SIGN AND RETURN TO THE SECRETARY OF THE ORGANIZATION AN ACKNOWLEDGMENT CONFIRMING THAT THEY HAVE READ AND ARE FAMILIAR WITH THE POLICY AND HAVE NO KNOWN POTENTIAL UNDISCLOSED CONFLICTS. UPON THE DISCOVERY OF A POTENTIAL CONFLICT OF INTEREST, RELEVANT INFORMATION REGARDING THE CONCERNED INDIVIDUAL AND THE POTENTIAL CONFLICT SHALL BE GATHERED. THE ORGANIZATION'S BOARD OF DIRECTORS ("BOARD") WILL THEN REVIEW THE INFORMATION TO DETERMINE WHETHER THERE IS A CONFLICT OF INTEREST. THE DISINTERESTED MEMBERS OF THE BOARD SHALL DETERMINE, TO THE EXTENT PERMITTED UNDER SECTION 24.03A.615 OF THE WASHINGTON NONPROFIT CORPORATION ACT OR ANY SUCCESSOR OR RELATED STATUTE, WHETHER TO ALLOW THE AFFECTED INDIVIDUAL TO BE PRESENT AT A BOARD MEETING HELD, AT LEAST IN PART, TO DETERMINE WHETHER TO APPROVE THE TRANSACTION INVOLVING THE CONFLICT OF INTEREST AND WHETHER SUCH AFFECTED PERSON MAY VOTE ON THE MATTER IF HE OR SHE IS NORMALLY ENTITLED TO VOTE ON SIMILAR MATTERS. HOWEVER, THE AFFECTED INDIVIDUAL MAY NOT BE PRESENT AT SUCH BOARD MEETING NOR MAY THEY VOTE ON SUCH MATTER IF NORMALLY ENTITLED TO VOTE IF HE OR SHE REFUSES TO DISCUSS THE NATURE OF THE CONFLICT OF INTEREST AND OR THE RELEVANT SURROUNDING FACTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BOARD OF DIRECTORS ESTABLISHED THE COMPENSATION OF THE EXECUTIVE DIRECTOR THROUGH RESEARCHING COMPENSATION OF COMPARABLE ORGANIZATIONS AND FACTORING IN EXPERIENCE AND SCOPE OF WORK TO BE PERFORMED. THE LAST COMPENSATION REVIEW OCCURRED IN 2024.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6SARAH'S GARDEN MAKES ITS GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICY AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7ADMIN SERVICES: PROGRAM SERVICE EXPENSES 19,675. MANAGEMENT AND GENERAL EXPENSES 4,919. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 24,594. FILM/DOCUMENTARY SERVICE: PROGRAM SERVICE EXPENSES 11,779. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 11,779. ARCHITECTURAL DESIGN: PROGRAM SERVICE EXPENSES 121,137. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 121,137. CONSULTING: PROGRAM SERVICE EXPENSES 980. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 980.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART I, LINE 6:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0792635
IRS990/TotalAssetsEOYAmt01195568
IRS990/TotalAssetsGrp/BOYAmt0792635
IRS990/TotalAssetsGrp/EOYAmt01195568
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0767880
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt030746
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0339389
IRS990/TotalFunctionalExpensesGrp/TotalAmt0370135
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01398
IRS990/TotalLiabilitiesEOYAmt06586
IRS990/TotalLiabilitiesGrp/BOYAmt01398
IRS990/TotalLiabilitiesGrp/EOYAmt06586
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0791237
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01188982
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0339389
IRS990/TotalReportableCompFromOrgAmt050508
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0767880
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0792635
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01195568
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt04317
IRS990/TravelGrp/ProgramServicesAmt017266
IRS990/TravelGrp/TotalAmt021583
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03312 SE 168TH CT
IRS990/USAddress/CityNm0VANCOUVER
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd098683
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0SARAHSGARDEN.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ILLANA KAY KIRWAN-MARTIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum03609091217
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SARAH'S GARDEN
ReturnHeader/Filer/BusinessNameControlTxt0SARA
ReturnHeader/Filer/EIN0934206461
ReturnHeader/Filer/PhoneNum03609091217
ReturnHeader/Filer/USAddress/AddressLine1Txt03312 SE 168TH CT
ReturnHeader/Filer/USAddress/CityNm0VANCOUVER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd098683
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0911194016
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CLARK NUBER PS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0555 110TH AVE NE SUITE 700
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BELLEVUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd098004
ReturnHeader/PreparerPersonGrp/PhoneNum04254544919
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SARAH B HUANG
ReturnHeader/ReturnTs02025-11-14T13:07:56-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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