Ithaca Childrens Garden INC EIN 52-2291247 Form 990 (PDF) Claim this org

Ithaca Childrens Garden INC

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Maintains a public children's garden for educational purposes. For fiscal year 2025 it reported $888K in revenue, $768K in expenses, and $344K in net assets.Pt I

Founded
1998
Type
Public charity (501(c)(3)) · Environment
Location
Ithaca, NY
Website
ithacachildrensgarden.org
Filings
6 on file (2020–2025)
Revenue
$888KFY2025
Expenses
$768K
Net assets
$344K
People
10
Filings
6
Updates
0
More identity details & actions ⌄
EIN  52-2291247 Public charity (501(c)(3)) Ithaca, NY Founded 1998
Form 990 (PDF)
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Size
$100K–1M
What they do
Maintains a public children's garden for educational purposes.
Leadership
Naomi Sukenik · Executive Director · $72K
Money in and out
$888K revenue, $768K expenses
Bottom line
82% program efficiency
Where the money goes · FY2025
Total revenue
$888K
Pt VIII · Ln 12
Total expenses
$768K
Pt IX · Ln 25
Net assets
$344K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $120K
Where spending went · Part IX cols B–D
Program services $0.82 Management & general $0.18 Fundraising $0.00
Program efficiency
82%
of spending reaches programs▲ +20% vs prior filing year
Operating runway
3.5mo
months of highly liquid reserves at operating expense rate▲ +84% vs prior filing year
Surplus margin
+14%
revenue over expenses, this year▲ ×16 vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Revenue
$888K
FY2025▲ +32%
Expenses
$768K
FY2025▲ +15%
Total assets
$394K
FY2025▲ +53%
Total liabilities
$50K
FY2025▲ +48%
Total revenue
$888K
Pt VIII · Ln 12
Total expenses
$768K
Pt IX · Ln 25
Net assets
$344K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$120K
Total assetsPt X · Ln 16$394K
Program-expense ratioPt IX · col B82%
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 CIthaca Childrens Garden INC
EINHdr · item D52-2291247
Principal addressHdr · item CIthaca, NY
WebsiteHdr · item Jithacachildrensgarden.org
Year of formationHdr · item L1998
State of legal domicileHdr · item MNY
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFEnvironment (C41)
Ruling yearIRS BMFApr 2003

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 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Executive Director
$71,748Pt VII · Sec A
President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Secretary
$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

Naomi Sukenik’s $72K as Executive Director is at the 54th percentile of top reported officer pay among 1981 $100K–1M environment 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

NameFY2025FY2024FY2023
Erin Marteal$85,062$19,800
Naomi Sukenik$71,748

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

1 program service account for $627K of program spending, described in the organization's own filed words · FY2025.
01

Camps

Ithaca Childrens Garden provides summer camp opportunities for children. The purpose of our summer camp program is to engage children entirely through sensory exploration of their environment. Community Programs - Outreach beyond the Garden gates, such as tabling at local festival and events and neighborhood gatherings.

$627Kprogram expense

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Statement of Revenue

Part VIII
Contributions & grants$461K · 52%
Program service revenue$424K · 48%
Contributions & grants52%$461K
Program service revenue48%$424K
Other revenue$3K
— government grantsLn 1e$107K
Total revenueLn 12$888K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.82 Management & general $0.18 Fundraising $0.00
Program services82%$627K
Management & general18%$140K
Fundraising$855
Total functional expensesLn 25$768K

Balance Sheet

Part X · end of year
CashLn 1$220K
Total assetsLn 16$394K
Total liabilitiesLn 26$50K
Total net assetsLn 32$344K
Months of cash on handcomputed3.4

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $220K · Operating expenses (Pt IX) $768K · Less non-cash grants $16K · Cash operating expenses/yr $752K
3.5 months
Where the money goes
Program services
Program services $627K · Total expenses $768K
82%
Management & General
Management & general $140K · Total expenses $768K
18%
Fundraising
Fundraising $855 · Total expenses $768K
0.1%
Cost to raise $1
Fundraising expense (3-yr avg) $20K · Solicited contributions (3-yr avg) $291K
$0.07 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $461K · Total revenue $888K
52%
Government reliance
Government grants $107K · Total revenue $888K
12%
Earned-income share
Program service revenue $424K · Total revenue $888K
48%
Investment reliance
Investment income $0 · Total revenue $888K
0%
Program self-sufficiency
Program service revenue $424K · Total expenses $768K
55%
Growth & trend
Revenue growth (YoY)
This year $888K · Prior year $675K
+32%
Revenue CAGR
FY2020 $371K · FY2025 $888K
+19%
Net-asset trend (YoY)
End of year $344K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $888K · Expenses $768K
+14%
Liabilities-to-Assets
Total liabilities — · Total assets $394K
Net-asset ratio
Net assets $344K · Total assets $394K
87%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $394K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Naomi Sukenik · Reported title Executive Director · Highest reported compensation $72K · Total expenses $768K
9%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $617K · Total expenses $768K
80%
Peer comparison

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

MetricThis orgPeer medianPercentile
Program ratio 82%
Overhead ratio 18%
Fundraising cost ratio 0.2%
Revenue growth 32%

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$8K

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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
FY2025 (Latest)$888K revenue · viewing · ⤓ 990 PDF
FY2024$675K revenue · ⤓ 990 PDF
FY2023$588K revenue · ⤓ 990 PDF
FY2022$539K revenue · ⤓ 990 PDF
FY2021$556K revenue · ⤓ 990 PDF
FY2020$371K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
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