101 Gardens (EIN 810707631) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2015

Legal Domicile

Principal Officer

Sam Fleming

Phone

7043138118

Tax Period

2023-01-01 to 2023-12-31

101 Gardens, founded in 2015, is a small nonprofit in the Environment sector that reported $481K in total revenue in fiscal year 2023. Revenue surged 71% from the prior year, signaling strong growth momentum. The organization ran a surplus of $83K, a strong 17% operating margin.

Mission

Our mission is to empower communities to become smarter, healthier, and more compassionate people through aquaponics.

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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%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $151,655

Program Service Revenue $326,869

Investment Income $2,060

Other Revenue $774

TOTAL REVENUE $481,358

Expense Breakdown

Grants Paid $0

Salaries & Benefits $227,870

Fundraising Expenses $3,146

Program Expenses $359,322

Other Expenses $170,336

TOTAL EXPENSES $398,206

Year-over-Year Comparison

	2023	2022	Change
Revenue	$481,358	$282,233	+0.7%
Expenses	$398,206	$278,439	+0.4%
Net Income	$83,152	$3,794	+20.9%

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

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

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

$120,000

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Sam Fleming	Executive Dir.	40.00	Officer	$60,000	$0	$60,000
Charles Oliphant	VP Operations	40.00	Officer	$60,000	$0	$60,000
Cynthia Marshall	Secretary	12.00	Officer Director	$0	$0	$0
Britt Weaver	President	10.00	Officer Director	$0	$0	$0
Kelli Howe	Director	2.00	Director	$0	$0	$0
Mark Metz	Director	2.00	Director	$0	$0	$0
Chuck Lockwood	Treasurer	8.00	Director	$0	$0	$0
Jerome Fleming	Director	2.00	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	No data	No data	No data	No data
2023	$481,358	$398,206	$244,390	$83,152
2022	$282,233	$278,439	$109,753	$3,794
2021	$238,654	$216,356	$113,313	$22,298
2020	$189,885	$162,534	$107,305	$27,351
2019	$169,024	$139,093	$66,759	$29,931
2018	$97,613	$128,822	$70,995	$-31,209

101 Gardens