Unity Gardens INC EIN 27-0901122

Unity Gardens INC

EIN  27-0901122 Public charity (501(c)(3)) South Bend, IN
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Size
$100K–1M
What they do
Connects community to healthy food, nature, and each other through gardens, classes, and programs.
Leadership
Sara Stewart · Presidentceo · $58K
Money in and out
$879K revenue, $660K expenses
Bottom line
79% program efficiency

Connects community to healthy food, nature, and each other through gardens, classes, and programs. For fiscal year 2024 it reported $879K in revenue, $660K in expenses, and $1.5M in net assets.Pt I

Where the money goes · FY2024
Total revenue
$879K
Pt VIII · Ln 12
Total expenses
$660K
Pt IX · Ln 25
Net assets
$1.5M
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $220K
Where spending went · Part IX cols B–D
Program services $0.79 Management & general $0.10 Fundraising $0.11
Program efficiency
79%
of spending reaches programs▼ -6% vs prior filing year
Operating runway
11.3mo
months of highly liquid reserves at operating expense rate▼ -11% vs prior filing year
Surplus margin
+25%
revenue over expenses, this year▼ -25% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$879K
FY2024▲ +17%
Expenses
$660K
FY2024▲ +32%
Total assets
$1.5M
FY2024▲ +6%
Total liabilities
$40K
FY2024▼ -83%
Total revenue
$879K
Pt VIII · Ln 12
Total expenses
$660K
Pt IX · Ln 25
Net assets
$1.5M
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$220K
Total assetsPt X · Ln 16$1.5M
Program-expense ratioPt IX · col B79%
Voting members of governing bodyPt I · Ln 38
Independent voting membersPt I · Ln 48
Mission & Programs · Part III

Where the work happens

3 program services account for $520K of program spending, described in the organization's own filed words · FY2024.
01

2024 Educational Programming: Unity Gardens hosts free gardening and orchard care classes both on-site in our education center and on-line. In addition we offer classes at our community partner sites.

$257Kprogram expense
02

2024 Free-Pick Orchards & Gardens: Unity Gardens connect our community to Fresh Food, Nature and one another through 40 free pick gardens and orchard sites. The 7 acre main site is the hub of operations.

$169Kprogram expense
03

2024 Farm to Market: Unity Gardens has a dedicated, separated area at the main garden to grow food for sale, creating revenue for organizational sustainability and mission support. In addition to fresh fruits, herbs and vegetables, Unity Gardens creates value added products such as soap, bees wax candles and balms, veggie pun cards honey…

$95Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CUnity Gardens INC
EINHdr · item D27-0901122
Principal addressHdr · item CSouth Bend, IN
WebsiteHdr · item Jwww.theunitygardens.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MIN
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFFood & Agriculture (K20)
Ruling yearIRS BMFFeb 2010

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a8
Independent voting membersPt VI · Ln 1b8
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2Yes

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Presidentceo
$58,000Pt VII · Sec A
$14,490Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A

Sara Stewart’s $58K as Presidentceo is at the 61st percentile of top reported officer pay among 1173 $100K–1M food & agriculture 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
Sara Stewart$58,000$58,000$45,000$45,000$45,000
Barbara Sutton$14,490$7,580$4,340

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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Statement of Revenue

Part VIII
Contributions & grants$729K · 83%
Other revenue$134K · 15%
Investment income$16K · 2%
Contributions & grants83%$729K
Other revenue15%$134K
Investment income2%$16K
— government grantsLn 1e$90K
Total revenueLn 12$879K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.79 Management & general $0.10 Fundraising $0.11
Program services79%$520K
Management & general10%$65K
Fundraising11%$74K
Total functional expensesLn 25$660K

Balance Sheet

Part X · end of year
CashLn 1$370K
Total assetsLn 16$1.5M
Total liabilitiesLn 26$40K
Total net assetsLn 32$1.5M
Months of cash on handcomputed6.7

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $611K · Operating expenses (Pt IX) $660K · Less non-cash grants $10K · Cash operating expenses/yr $649K
11.3 months
Where the money goes
Program services
Program services $520K · Total expenses $660K
79%
Management & General
Management & general $65K · Total expenses $660K
10%
Fundraising
Fundraising $74K · Total expenses $660K
11%
Cost to raise $1
Fundraising expense (3-yr avg) $42K · Solicited contributions (3-yr avg) $498K
$0.08 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $729K · Total revenue $879K
83%
Government reliance
Government grants $90K · Total revenue $879K
10%
Earned-income share
Program service revenue $0 · Total revenue $879K
0%
Investment reliance
Investment income $16K · Total revenue $879K
+2%
Program self-sufficiency
Program service revenue $0 · Total expenses $660K
0%
Growth & trend
Revenue growth (YoY)
This year $879K · Prior year $752K
+17%
Revenue CAGR
FY2020 $410K · FY2024 $879K
+21%
Net-asset trend (YoY)
End of year $1.5M · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $879K · Expenses $660K
+25%
Liabilities-to-Assets
Total liabilities — · Total assets $1.5M
Net-asset ratio
Net assets $1.5M · Total assets $1.5M
97%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $242K · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $1.5M
16%
People & payroll
Highest Reported Total Compensation
Individual Sara Stewart · Reported title PresidentCEO · Highest reported compensation $58K · Total expenses $660K
9%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $474K · Total expenses $660K
72%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 79%
Overhead ratio 10%
Fundraising cost ratio 10%
Revenue growth 17%
Accounting fee ratio 1%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · funders on record
Grants received · FY2024
See all 5 funders →

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024 (Latest)$879K revenue · viewing · ⤓ 990 PDF
FY2023$752K revenue · ⤓ 990 PDF
FY2022$552K revenue · ⤓ 990 PDF
FY2021$391K revenue · ⤓ 990 PDF
FY2020$410K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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