Unity Gardens INC EIN 27-0901122 Form 990 (PDF) Claim this org

Unity Gardens INC FY2022 filing

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Connects community to healthy food, nature, and each other through gardens, classes, and programs. For fiscal year 2022 it reported $552K in revenue, $435K in expenses, and $932K in net assets.Pt I

Type
Public charity (501(c)(3)) · Food & Agriculture
Location
South Bend, IN
Website
www.theunitygardens.org
Filings
5 on file (2020–2022)
Revenue
$552KFY2022
Expenses
$435K
Net assets
$932K
People
9
Filings
5
Updates
0
More identity details & actions ⌄
EIN  27-0901122 Public charity (501(c)(3)) South Bend, IN
Form 990 (PDF)
You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2024) →
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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 · $45K
Money in and out
$552K revenue, $435K expenses
Bottom line
60% program efficiency
Where the money goes · FY2022
Total revenue
$552K
Pt VIII · Ln 12
Total expenses
$435K
Pt IX · Ln 25
Net assets
$932K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $118K
Where spending went · Part IX cols B–D
Program services $0.60 Management & general $0.35 Fundraising $0.05
Program efficiency
60%
of spending reaches programs
Operating runway
14.1mo
months of highly liquid reserves at operating expense rate
Surplus margin
+21%
revenue over expenses, this year

Summary of the Filing

Part I · fiscal year 2022 · Form 990
Revenue
$552K
FY2022▲ +41%
Expenses
$435K
FY2022▲ +31%
Total assets
$1.2M
FY2022▲ +17%
Total liabilities
$248K
FY2022▲ +29%
Total revenue
$552K
Pt VIII · Ln 12
Total expenses
$435K
Pt IX · Ln 25
Net assets
$932K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$118K
Total assetsPt X · Ln 16$1.2M
Program-expense ratioPt IX · col B60%
Voting members of governing bodyPt I · Ln 39
Independent voting membersPt I · Ln 49

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 1a9
Independent voting membersPt VI · Ln 1b9
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 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2Yes

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Presidentceo
$45,000Pt VII · Sec A
$4,340Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$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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Mission & Programs · Part III

Where the work happens

3 program services account for $260K of program spending, described in the organization's own filed words · FY2022.
01

In 2022 we hosted 34 "free pick" gardens to offer everyone in our community access to fresh nutritious food. Garden Guides greet visitor ,conduct tasting tours and give harvesting help to the 8923 guests at our primary site.

$126Kprogram expense
02

Unity Gardens farm to market program has helped maintain revenue contributing to organizational sustainability. In 2022 Unity Gardens expanded our traditional crops to include garlic,cut flowers,onions, and rhubarb.

$95Kprogram expense
03

Free gardening classes and education have been expanded with some of Covid restrictions limited. We continued to host virtual classes in addition to bringing back onsite education.We also hosted classes on gardening in over 6 library locations.

$39Kprogram expense

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Statement of Revenue

Part VIII
Contributions & grants$527K · 95%
Other revenue$25K · 5%
Contributions & grants95%$527K
Other revenue5%$25K
— government grantsLn 1e$24K
Total revenueLn 12$552K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.60 Management & general $0.35 Fundraising $0.05
Program services60%$260K
Management & general35%$151K
Fundraising5%$24K
Total functional expensesLn 25$435K

Balance Sheet

Part X · end of year
CashLn 1$254K
Total assetsLn 16$1.2M
Total liabilitiesLn 26$248K
Total net assetsLn 32$932K
Months of cash on handcomputed7.0

Financial Metrics

Form 990 · FY2022 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $465K · Operating expenses (Pt IX) $435K · Less non-cash grants $38K · Cash operating expenses/yr $397K
14.1 months
Where the money goes
Program services
Program services $260K · Total expenses $435K
60%
Management & General
Management & general $151K · Total expenses $435K
35%
Fundraising
Fundraising $24K · Total expenses $435K
5%
Cost to raise $1
Fundraising expense (3-yr avg) $23K · Solicited contributions (3-yr avg) $339K
$0.07 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $527K · Total revenue $552K
95%
Government reliance
Government grants $24K · Total revenue $552K
4%
Earned-income share
Program service revenue $0 · Total revenue $552K
0%
Investment reliance
Investment income $-29K · Total revenue $552K
-5%
Program self-sufficiency
Program service revenue $0 · Total expenses $435K
0%
Growth & trend
Revenue growth (YoY)
This year $552K · Prior year $391K
+41%
Net-asset trend (YoY)
End of year $932K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $552K · Expenses $435K
+21%
Liabilities-to-Assets
Total liabilities — · Total assets $1.2M
Net-asset ratio
Net assets $932K · Total assets $1.2M
79%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $200K · Other securities (Pt X, ln 12) $12K · Total assets (Pt X, ln 16) $1.2M
18%
People & payroll
Highest Reported Total Compensation
Individual Sara Stewart · Reported title PresidentCEO · Highest reported compensation $45K · Total expenses $435K
10%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $309K · Total expenses $435K
71%
Peer comparison

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

MetricThis orgPeer medianPercentile
Program ratio 60%
Overhead ratio 35%
Fundraising cost ratio 5%
Revenue growth 41%
Legal fee ratio <0.01%

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 · ⤓ 990 PDF
FY2023$752K revenue · ⤓ 990 PDF
FY2022$552K revenue · viewing · ⤓ 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) · FY2022IRS
Classification, formation year, addressIRS Business Master File
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