Development in Gardening FY2023 filing

Tax-deductible

Atlanta, GA501(c)(3)Community DevelopmentEIN 20-4708212Revenue $670K in FY2023

On file with the IRSdig.org1270 Caroline St Ne D120 312, 30307-2954 · Atlanta, GATax-exempt since Sep 2006Publicly supported charity — 170(b)(1)(A)(vi)

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DIG is improving the nutrition and livelihoods of the world???s most vulnerable by teaching them to plant restorative gardens that grow health,

501(c)(3) charity; gifts are tax-deductible.
76¢ of each $1 spent went to programs.
$94K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $171K a year · 26% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
76%
of spending
Looks good: 76% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$94K
to officers and key staff · 17% of spending
Fine: pay to officers and key staff is 17% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
20 mo
of spending, in cash
Looks good: 19.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $15K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$2K
0.2% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$670K
+13% vs prior year
Spent
$554K
To programs
76%
Net assets
$1.1M
By yearFY2020–FY2024
Revenue
$670K
FY2023▲ +13%
Tap a bar for its year
Revenue by fiscal year
FY2020$693K
FY2021$565K
FY2022$591K
FY2023$670K
FY2024$819K
Expenses
$554K
FY2023▲ +15%
Tap a bar for its year
Expenses by fiscal year
FY2020$380K
FY2021$392K
FY2022$480K
FY2023$554K
FY2024$678K
Net assets
$1.1M
FY2023▲ +10%
Tap a bar for its year
Net assets by fiscal year
FY2020$723K
FY2021$947K
FY2022$1.0M
FY2023$1.1M
FY2024$1.3M

From the FY2023 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Sep 2006.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

76 cents of each dollar spent went to programs.

Program services 76% · $423K Management & general 19% · $106K Fundraising 4% · $25K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

12 people listed on the 990; $94K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$94,380Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Chair
$0Pt VII · Sec A
Vice Chair
$0Pt VII · Sec A

Sarah Koch’s $99K as Executive Director is at the 72nd percentile of top reported officer pay among 1708 $100K–1M community development nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Sarah Koch$99,493$94,380$85,800$80,719$79,617
Noah Derman———$12,284$49,972

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Teaches vulnerable communities to plant restorative gardens for better nutrition and livelihoods.

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Provided by the organization

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1 program · $423K · in their own filed words · FY2023
01

We provided training in sustainable agriculture, business, and nutrition to over 1,600 individuals in Senegal, Uganda, and Kenya to enhace climate resilience, food security, health, financial resilience, and social cohesion.

$423Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2025
Total grants receivedfrom 1 funder$15K

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$670K
Ln 12
Gifts and grantsLn 1h$612K
Investment incomeLn 3$62K
Fees for servicesLn 2g$10K
Money outPt IX
$554K
Ln 25
Programscol B$423K
Managementcol C$106K
Fundraisingcol D$25K
Owns and owesPt X
$1.1M
net assets · Ln 32
Cash and savingsLn 1–2$918K
Total assetsLn 16$1.1M
LiabilitiesLn 26$2K
PeoplePt VI, VII
12
listed · VII A
PaidVII A1
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$612K
Government grantsLn 1e$0
Noncash giftsLn 1g$12K
Fundraising eventsLn 1c$155K
Fees for servicesLn 2g$10K
Investment incomeLn 3$62K
Gains on assetsLn 7$48K
Total revenueLn 12$670K
Assets in detailPt X, end of year
CashLn 1$304K
SavingsLn 2$614K
Cash and savings togetherLn 1–2$918K
InvestmentsLn 11–13$177K
Other assetsLn 15$0
Total assetsLn 16$1.1M
LiabilitiesLn 26$2K
Net assetsLn 32$1.1M
OperationsPt I, VI
EmployeesI 54
VolunteersI 620
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$855K$918K
InvestmentsLn 11–13$121K$177K
Total assetsLn 16$1.0M$1.1M
LiabilitiesLn 26$6K$2K
Net assetsLn 32$1.0M$1.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0$0
Grants to domestic individualsLn 2$0$0
Grants and assistance to foreign recipientsLn 3$0$0
Benefits paid to or for membersLn 4$0$0
Pay of current officers, directors and key staffLn 5$101K$71K$25K$5K
Pay of disqualified personsLn 6$0$0$0$0
Other salaries and wagesLn 7$128K$89K$32K$6K
Pension plan contributionsLn 8$330$231$83$16
Other employee benefitsLn 9$8K$6K$2K$406
Payroll taxesLn 10$17K$12K$4K$849
Management feesLn 11a$0$0$0$0
Legal feesLn 11b$0$0$0$0
Accounting feesLn 11c$29K$0$29K$0
Lobbying feesLn 11d$0$0$0$0
Professional fundraising feesLn 11e$0$0
Investment management feesLn 11f$0$0$0$0
Other fees for servicesLn 11g$206K$206K$867$0
Advertising and promotionLn 12$0$0$0$0
Office expensesLn 13$8K$2K$1K$5K
Information technologyLn 14$3K$2K$1K$137
RoyaltiesLn 15$0$0$0$0
OccupancyLn 16$2K$2K$480$120
TravelLn 17$29K$17K$7K$6K
Travel and entertainment for public officialsLn 18$0$0$0$0
Conferences, conventions and meetingsLn 19$5K$4K$2K$245
InsuranceLn 23$7K$5K$1K$335
Other expenses (24a–d)Ln 24$8K$8K$0$0
Total functional expensesLn 25$554K$423K$106K$25K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $819K$678K$141K$1.3M 990 PDF
FY2023 Viewing $670K$554K$116K$1.1M 990 PDF
FY2022 $591K$480K$111K$1.0M 990 PDF
FY2021 $565K$392K$173K$947K 990 PDF
FY2020 $693K$380K$313K$723K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2023 990 (6 parts)
Part I · Summary $670,008 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $582,402$611,659
I-9 Program service revenuePrior year $9,500$9,500
I-10 Investment incomePrior year $8,294$61,903
I-11 Other revenuePrior year −$9,125−$13,054
I-12 Total revenuePrior year $591,071$670,008
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $227,593$254,270
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $252,696$299,747
I-18 Total expensesPrior year $480,289$554,017
I-19 Revenue less expensesPrior year $110,782$115,991
Part VI · Governance 9 of 9 board members independent, no flags
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $670,008 across 14 lines filed
VIII-1a Federated campaigns$0
VIII-1b Membership dues$0
VIII-1c Fundraising events$155,078
VIII-1d Related organizations$0
VIII-1e Government grants$0
VIII-1f All other contributions, gifts and grants$456,581
VIII-1g Noncash contributions (included above)$12,255
VIII-1h Total contributions, gifts and grants$611,659
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $9,500 · Unrelated business $0 · Excluded from tax $0$9,500
VIII-3 Investment incomeRelated to mission $0 · Unrelated business $0 · Excluded from tax $13,673$13,673
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-7 Net gain or loss on sales of assetsRelated to mission $0 · Unrelated business $0 · Excluded from tax $48,230$48,230
VIII-8 Net income from fundraising eventsUnrelated business $0 · Excluded from tax −$13,054−$13,054
VIII-12 Total revenueRelated to mission $9,500 · Unrelated business $0 · Excluded from tax $48,849$670,008
Part IX · Statement of functional expenses $554,017 across 27 lines filed
IX-1 Grants to domestic organizationsPrograms $0$0
IX-2 Grants to domestic individualsPrograms $0$0
IX-3 Grants and assistance to foreign recipientsPrograms $0$0
IX-4 Benefits paid to or for membersPrograms $0$0
IX-5 Pay of current officers, directors and key staffPrograms $70,808 · Management $25,289 · Fundraising $5,058$101,155
IX-6 Pay of disqualified personsPrograms $0 · Management $0 · Fundraising $0$0
IX-7 Other salaries and wagesPrograms $89,371 · Management $31,918 · Fundraising $6,381$127,670
IX-8 Pension plan contributionsPrograms $231 · Management $83 · Fundraising $16$330
IX-9 Other employee benefitsPrograms $5,690 · Management $2,032 · Fundraising $406$8,128
IX-10 Payroll taxesPrograms $11,891 · Management $4,247 · Fundraising $849$16,987
IX-11a Management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11b Legal feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11c Accounting feesPrograms $0 · Management $29,385 · Fundraising $0$29,385
IX-11d Lobbying feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11e Professional fundraising feesFundraising $0$0
IX-11f Investment management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11g Other fees for servicesPrograms $205,566 · Management $867 · Fundraising $0$206,433
IX-12 Advertising and promotionPrograms $0 · Management $0 · Fundraising $0$0
IX-13 Office expensesPrograms $1,790 · Management $1,033 · Fundraising $5,420$8,243
IX-14 Information technologyPrograms $2,062 · Management $1,230 · Fundraising $137$3,429
IX-15 RoyaltiesPrograms $0 · Management $0 · Fundraising $0$0
IX-16 OccupancyPrograms $1,799 · Management $480 · Fundraising $120$2,399
IX-17 TravelPrograms $16,812 · Management $6,872 · Fundraising $5,671$29,355
IX-18 Travel and entertainment for public officialsPrograms $0 · Management $0 · Fundraising $0$0
IX-19 Conferences, conventions and meetingsPrograms $3,590 · Management $1,516 · Fundraising $245$5,351
IX-23 InsurancePrograms $5,031 · Management $1,342 · Fundraising $335$6,708
IX-24 Other expenses (24a–d)Programs $8,444 · Management $0 · Fundraising $0$8,444
IX-25 Total functional expensesPrograms $423,085 · Management $106,294 · Fundraising $24,638$554,017
Part X · Balance sheet $1,108,324 assets, 22 lines filed
X-1 Cash, non-interest-bearingStart of year $254,123$303,878
X-2 Savings and temporary cash investmentsStart of year $601,080$613,891
X-3 Pledges and grants receivableStart of year $0$0
X-4 Accounts receivableStart of year $26,500$10,000
X-8 Inventories for sale or useStart of year $0$0
X-9 Prepaid expenses and deferred chargesStart of year $4,378$3,701
X-11 Publicly traded securitiesStart of year $121,357$176,854
X-12 Other securitiesStart of year $0$0
X-13 Program-related investmentsStart of year $0$0
X-14 Intangible assetsStart of year $0$0
X-15 Other assetsStart of year $0$0
X-16 Total assetsStart of year $1,007,438$1,108,324
X-17 Accounts payable and accrued expensesStart of year $1,048$1,940
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $4,750$0
X-20 Tax-exempt bond liabilitiesStart of year $0$0
X-24 Unsecured notes and loans payableStart of year $0$0
X-26 Total liabilitiesStart of year $5,798$1,940
X-27 Net assets without donor restrictionsStart of year $982,140$1,060,219
X-28 Net assets with donor restrictionsStart of year $19,500$46,165
X-32 Total net assets or fund balancesStart of year $1,001,640$1,106,384
X-33 Total liabilities and net assetsStart of year $1,007,438$1,108,324
Part XI · Reconciliation of net assets $1,106,384 net assets at year end
XI-1 Total revenue$670,008
XI-2 Total expenses$554,017
XI-3 Revenue less expenses$115,991
XI-4 Net assets at start of year$1,001,640
XI-5 Net unrealized gains (losses) on investments−$11,247
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$0
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,106,384

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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