Insight Garden Program EIN 46-3998218

Insight Garden Program

EIN  46-3998218 Public charity (501(c)(3)) Berkeley, CA
Form 990 (PDF) Compare with another nonprofit →
Verified accurate 9/1/26 · see original filing: IRS
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Size
$1–10M
What they do
Provides incarcerated individuals with vocational and life skills to aid their successful reintegration into society.
Leadership
Andrew Winn · Executive Director · $149K
Money in and out
$2.6M revenue, $2.7M expenses
Bottom line
79% program efficiency

Provides incarcerated individuals with vocational and life skills to aid their successful reintegration into society. For fiscal year 2024 it reported $2.6M in revenue, $2.7M in expenses, and $1.8M in net assets.Pt I

Where the money goes · FY2024
Total revenue
$2.6M
Pt VIII · Ln 12
Total expenses
$2.7M
Pt IX · Ln 25
Net assets
$1.8M
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$35K
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▼ -9% vs prior filing year
Operating runway
8.6mo
months of highly liquid reserves at operating expense rate▼ -16% vs prior filing year
Surplus margin
-1%
revenue over expenses, this year▼ -104% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$2.6M
FY2024▼ -4%
Expenses
$2.7M
FY2024▲ +39%
Total assets
$2.7M
FY2024▲ +13%
Total liabilities
$868K
FY2024▲ +65%
Total revenue
$2.6M
Pt VIII · Ln 12
Total expenses
$2.7M
Pt IX · Ln 25
Net assets
$1.8M
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$35K
Total assetsPt X · Ln 16$2.7M
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 $2.1M of program spending, described in the organization's own filed words · FY2024.
01

Land Together (LT) DBA Insight Garden Program (IGP) provides transformative in-prison programming to over 400 participants annually across 9 prisons in California, including two medical prisons and the largest womens facility in the United States.

$1.4Mprogram expense
02

Reentry Program

Our reentry program, led by previously incarcerated staff, serves over 200 participants annually across 14 counties, providing comprehensive support to address the complex needs of individuals transitioning from incarceration to community life.

$542Kprogram expense
03

Fiscal Sponsorship Program

In 2023, Land Together dba Insight Garden Program fiscally sponsorsed and supported the Del Paso Heights Growers Alliance (DPHGA) in delivering impactful community-driven initiatives focused on improving social determinants of health, advancing racial equity, and addressing environmental and economic justice.

$153Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CInsight Garden Program
EINHdr · item D46-3998218
Principal addressHdr · item CBerkeley, CA
WebsiteHdr · item Jwww.insightgardenprogram.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MCA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFCrime & Legal (I40)
Ruling yearIRS BMFJan 2014

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 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Executive Director
$149,200Pt VII · Sec A
Finance Director
$129,497Pt VII · Sec A
Deputy Director
$125,269Pt VII · Sec A
$122,952Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Vice Chai
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Chair
$0Pt VII · Sec A

Andrew Winn’s $149K as Executive Director is at the 63rd percentile of top reported officer pay among 1146 $1–10M crime & legal 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 · 6 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Andrew Winn$149,200$121,942$117,768$30,886
Brook Yciano$129,497$108,869$108,573
Karen Hsueh$125,269$105,309$111,988$94,830$75,550
Samatha Liapes$122,952
Beth Waitkus$107,351
Amanda Berger$69,659$92,608$71,775

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 & grants100%$2.6M
Program service revenue$5K
Investment income$7K
Other revenue$2K
— government grantsLn 1e$1.5M
Total revenueLn 12$2.6M

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%$2.1M
Management & general10%$271K
Fundraising11%$289K
Total functional expensesLn 25$2.7M

Balance Sheet

Part X · end of year
CashLn 1$1.9M
Total assetsLn 16$2.7M
Total liabilitiesLn 26$868K
Total net assetsLn 32$1.8M
Months of cash on handcomputed8.6

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $1.9M · Operating expenses/yr $2.7M
8.6 months
Where the money goes
Program services
Program services $2.1M · Total expenses $2.7M
79%
Management & General
Management & general $271K · Total expenses $2.7M
10%
Fundraising
Fundraising $289K · Total expenses $2.7M
11%
Cost to raise $1
Fundraising expense (3-yr avg) $184K · Solicited contributions (3-yr avg) $1.2M
$0.15 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $2.6M · Total revenue $2.6M
100%
Government reliance
Government grants $1.5M · Total revenue $2.6M
55%
Earned-income share
Program service revenue $5K · Total revenue $2.6M
0%
Investment reliance
Investment income $7K · Total revenue $2.6M
0%
Program self-sufficiency
Program service revenue $5K · Total expenses $2.7M
0%
Growth & trend
Revenue growth (YoY)
This year $2.6M · Prior year $2.8M
-4%
Revenue CAGR
FY2020 $1.0M · FY2024 $2.6M
+27%
Net-asset trend (YoY)
End of year $1.8M · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $2.6M · Expenses $2.7M
-1%
Liabilities-to-Assets
Total liabilities — · Total assets $2.7M
Net-asset ratio
Net assets $1.8M · Total assets $2.7M
68%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $0 · Other securities (Pt X, ln 12) $0 · Total assets (Pt X, ln 16) $2.7M
0%
People & payroll
Highest Reported Total Compensation
Individual Andrew Winn · Reported title EXECUTIVE DIRECTOR · Highest reported compensation $149K · Total expenses $2.7M
6%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $2.0M · Total expenses $2.7M
75%
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 11%
Revenue growth -4%
Investment management fee ratio 0%
Legal fee ratio 0%
Accounting fee ratio 1%
Fundraising 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 · FY2025
Total grants receivedfrom 1 funder$30K

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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)$2.6M revenue · viewing · ⤓ 990 PDF
FY2023$2.8M revenue · ⤓ 990 PDF
FY2022$1.9M revenue · ⤓ 990 PDF
FY2021$1.4M revenue · ⤓ 990 PDF
FY2020$1.0M 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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