Garden Time INC FY2022 filing

Tax-deductible

Providence, RI501(c)(3)Crime & LegalEIN 90-1002432Revenue $257K in FY2022

On file with the IRSgardentime.us286 Rochambeau Ave, 02906-3514 · Providence, RITax-exempt since Dec 2013Publicly supported charity — 170(b)(1)(A)(vi)

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Garden Time provides prison-based educational programs that teach incarcerated men and women how to cultivate gardens and grow food for their own economic and personal well-being, integrating job readiness skills and reentry support. Additionally, we provide community-based green industry job training for formerly incarcerated men and women. Our programs foster education, inspitation, and empowerment, and help trainees translate new skills into opportunities that enable their sucessful and permanent reentry into society.

501(c)(3) charity; gifts are tax-deductible.
92¢ of each $1 spent went to programs.
$44K 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

FY2022 · 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
3 of 3
filings with a surplus
Average surplus $44K a year · 11% of revenue · last 3 filings
Looks good: a surplus in 3 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
92%
of spending
Looks good: 92% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$44K
to officers and key staff · 23% of spending
Worth a look: pay to officers and key staff is 23% of spending; over 20%.
Pt VII · Sec A
Cash reserves
6 mo
of spending, in cash
Looks good: 6.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $2K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$257K
+158% vs prior year
Spent
$193K
To programs
92%
Net assets
$100K
By yearFY2020–FY2024
Revenue
$257K
FY2022▲ +158%
Tap a bar for its year
Revenue by fiscal year
FY2020$69K
FY2021$100K
FY2022$257K
FY2023$380K
FY2024$576K
Expenses
$193K
FY2022
Tap a bar for its year
Expenses by fiscal year
FY2020Not on file
FY2021Not on file
FY2022$193K
FY2023$354K
FY2024$533K
Net assets
$100K
FY2022▲ +178%
Tap a bar for its year
Net assets by fiscal year
FY2020$40K
FY2021$36K
FY2022$100K
FY2023$125K
FY2024$167K

From the FY2022 Form 990 · see the original

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You’re viewing the FY2022 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 Dec 2013.

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

Where the money goes

92 cents of each dollar spent went to programs.

Program services 92% · $179K Management & general 4% · $8K Fundraising 4% · $7K

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

5 people listed on the 990; $44K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$43,680Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Katharine Lacouture’s $69K as Executive Director is at the 45th percentile of top reported officer pay among 1404 $100K–1M 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 · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Katharine Lacouture$69,000$61,750$43,680——
Katherine Lacouture———$34,560$27,000

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 incarcerated people gardening and job skills for reentry, then trains formerly incarcerated individuals in green industries.

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Provided by the organization

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3 programs · $179K · in their own filed words · FY2022
01

In 2021, after ten years of teaching garden programs at the ACI and to extend opportunities for released students, Garden Time created the Green Reentry Job Training program, an 8-week green industry job training focused on tree stewardship, work readiness and environmental justice for formerly incarcerated Rhode Islanders.

$107Kprogram expense
02

In 2011, Garden Time's Co-founders worked with inmates at the men's maximum-security facility at the Rhode Island Adult Correctional Institutions to build a garden in an empty section of prison yard.

$54Kprogram expense
03

As an extension of reentry support, Garden Time employs training graduates to be part of a tree care crew for young trees in the Silver Lake neighborhood that were planted during the training as well as those PNPP has designated as needing maintenance.

$18Kprogram 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$2K

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$257K
Ln 12
Gifts and grantsLn 1h$157K
Fees for servicesLn 2g$100K
Money outPt IX
$193K
Ln 25
Programscol B$179K
Managementcol C$8K
Fundraisingcol D$7K
Owns and owesPt X
$100K
net assets · Ln 32
Cash and savingsLn 1–2$100K
Total assetsLn 16$100K
LiabilitiesLn 26$0
PeoplePt VI, VII
5
listed · VII A
PaidVII A1
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$157K
Government grantsLn 1e$2K
Fees for servicesLn 2g$100K
Total revenueLn 12$257K
Assets in detailPt X, end of year
CashLn 1$100K
Cash and savings togetherLn 1–2$100K
Total assetsLn 16$100K
LiabilitiesLn 26$0
Net assetsLn 32$100K
OperationsPt I, VI
EmployeesI 50
VolunteersI 60
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 FY22End FY22
Cash and savingsLn 1–2$27K$100K
Total assetsLn 16$36K$100K
LiabilitiesLn 26$0$0
Net assetsLn 32$36K$100K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$44K$35K$4K$4K
Other salaries and wagesLn 7$12K$11K$1K
Payroll taxesLn 10$4K$4K$444$356
Legal feesLn 11b$895$895
Other fees for servicesLn 11g$9K$7K$907$725
Other expenses (24a–d)Ln 24$123K$122K$1K
Total functional expensesLn 25$193K$179K$8K$7K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $576K$533K$43K$167K 990 PDF
FY2023 $380K$354K$25K$125K 990 PDF
FY2022 Viewing $257K$193K$64K$100K 990 PDF
FY2021 $100K$36K 990 PDF
FY2020 $69K$40K 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 FY2022 990 (6 parts)
Part I · Summary $257,152 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$156,889
I-9 Program service revenuePrior year $0$100,263
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $0$257,152
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 $0$59,984
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $0$133,408
I-18 Total expensesPrior year $0$193,392
I-19 Revenue less expensesPrior year $0$63,760
Part VI · Governance 5 of 5 board members independent, no flags
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
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 $257,152 across 5 lines filed
VIII-1e Government grants$2,000
VIII-1f All other contributions, gifts and grants$154,889
VIII-1h Total contributions, gifts and grants$156,889
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $100,263$100,263
VIII-12 Total revenueRelated to mission $100,263 · Unrelated business $0 · Excluded from tax $0$257,152
Part IX · Statement of functional expenses $193,392 across 6 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $34,944 · Management $4,368 · Fundraising $4,368$43,680
IX-7 Other salaries and wagesPrograms $10,739 · Management $1,121$11,860
IX-10 Payroll taxesPrograms $3,644 · Management $444 · Fundraising $356$4,444
IX-11b Legal feesManagement $895$895
IX-11g Other fees for servicesPrograms $7,435 · Management $907 · Fundraising $725$9,067
IX-24 Other expenses (24a–d)Programs $122,119 · Fundraising $1,327$123,446
IX-25 Total functional expensesPrograms $178,881 · Management $7,735 · Fundraising $6,776$193,392
Part X · Balance sheet $99,535 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $27,462$99,535
X-16 Total assetsStart of year $35,771$99,535
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $35,771$99,535
X-28 Net assets with donor restrictionsStart of year $0$0
X-32 Total net assets or fund balancesStart of year $35,771$99,535
X-33 Total liabilities and net assetsStart of year $35,771$99,535
Part XI · Reconciliation of net assets $99,535 net assets at year end
XI-1 Total revenue$257,152
XI-2 Total expenses$193,392
XI-3 Revenue less expenses$63,760
XI-4 Net assets at start of year$35,771
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$99,535

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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