DEVELOPMENT IN GARDENING

EIN: 204708212 501(c)(3) Community Improvement

ATLANTA, GA

Total Revenue
$819,196
Total Expenses
$678,361
Total Assets
$1,292,678
Net Assets
$1,290,251
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
2006
Legal Domicile
CA
Principal Officer
Sarah Koch
Phone
6192747218
Tax Period
2024-01-01 to 2024-12-31

DEVELOPMENT IN GARDENING, founded in 2006, is a small nonprofit in the Community Improvement sector that reported $819K in total revenue in fiscal year 2024. Revenue surged 22% from the prior year, signaling strong growth momentum. The organization ran a surplus of $141K, a strong 17% operating margin.

Mission

Rooted in the practices and principles of agroecology, Development in Gardening works with uniquely marginalized communities to grow regenerative gardens and helps farmers build resilient, long-lasting food systems for themselves and their broader communities.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

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Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $807,216
Program Service Revenue $0
Investment Income $18,600
Other Revenue $-6,620
TOTAL REVENUE $819,196

Expense Breakdown

Grants Paid $0
Salaries & Benefits $278,135
Fundraising Expenses $74,335
Program Expenses $524,524
Other Expenses $400,226
TOTAL EXPENSES $678,361

Year-over-Year Comparison

2024 2023 Change
Revenue $819,196 $670,008 +0.2%
Expenses $678,361 $554,017 +0.2%
Net Income $140,835 $115,991 +0.2%
Key Indicators
Grants to Organizations Grants to Individuals Lobbying Political Activity Foreign Activities Donor Advised Fund Schedule B Required
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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

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Governance

Voting Members
11
Independent Members
11
Employees
4
Volunteers
20

Governance Policies

Conflict of Interest Policy
Whistleblower Policy
Document Retention Policy

Special Practices & Reported Activities

Operated a School
Operated a Hospital
Provided First Class Travel
Reported Conflict of Interest
Reported Asset Diversion
Excess Benefit Transaction
Made Political Expenditures
Engaged in Lobbying
Operated Donor Advised Fund
Maintained Art Collections
Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers
5
$108,442
Total Directors
11
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
Sarah Koch Executive Director 40
Officer
$99,493 $8,949 $108,442
Becky Bartlein Board Member 1
Director
$0 $0 $0
Beth Pann Board Member 1
Director
$0 $0 $0
Dennis Heskel Board Member 1
Director
$0 $0 $0
Nayomi Cawthorne Board Member 1
Director
$0 $0 $0
Sylvia Kabugho Board Member 1
Director
$0 $0 $0
Tara Ramanathan Board Member 1
Director
$0 $0 $0
Tom Graham Board Member 1
Director
$0 $0 $0
Tom McGuire Board Chair 1
Officer Director
$0 $0 $0
Esther Ngumbi Vice Chair 1
Officer Director
$0 $0 $0
Bill Tobin Treasurer 1
Officer Director
$0 $0 $0
David Touster Secretary 1
Officer Director
$0 $0 $0
Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year Revenue Expenses Assets Net Income
2024 $819,196 $678,361 $1,292,678 $140,835
2023 $670,008 $554,017 $1,108,324 $115,991
2022 $591,071 $480,289 $1,007,438 $110,782
2021 $564,620 $392,097 $948,737 $172,523
2020 $692,793 $379,815 $724,307 $312,978
2019 $489,199 $387,702 $412,345 $101,497
2018 $432,502 $361,502 $309,924 $71,000
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