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DEKALB COUNTY COMMUNITY GARDENS NFP: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
DEKALB COUNTY COMMUNITY GARDENS NFP (EIN 46-3681206)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-07-03
IRS object ID
202421859349300617
Schema version
2023v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-07-03T10:05:35-04:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN391224176PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1SIEPERT & CO LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line14278 E ROCKTON RDAddressLine1Txt
CityROSCOECityNm
State AbbreviationILStateAbbreviationCd
ZIP61073ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN463681206EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1DEKALB COUNTY COMMUNITY GARDENSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlDEKABusinessNameControlTxt
Phone7792129543PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12280 BETHANY RDAddressLine1Txt
CityDEKALBCityNm
State AbbreviationILStateAbbreviationCd
ZIP60115ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDAVID CASTROPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone8157930950PhoneNum
Signature2024-07-03SignatureDt

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstDAVIDPersonFirstNm
Person LastCASTROPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMARK H TROTTERPreparerPersonNm
PTINP00548636PTIN
Phone8156238818PhoneNum
Preparation2024-07-03PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerDAVID CASTROPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line12280 BETHANY RDAddressLine1Txt
CityDEKALBCityNm
State AbbreviationILStateAbbreviationCd
ZIP60115ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,169,027GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.DEKALBGARDENS.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2013FormationYr
Legal Domicile StateILLegalDomicileStateCd
Activity Or MissionBUILDING COMMUNITY WHILE INCREASING FOOD SECURITY THROUGH GROWING AND PROVIDING READY ACCESS TO FRESH NUTRITIOUS LOCAL PRODUCE FOR DEKALB COUNTY RESIDENTS.ActivityOrMissionDesc
Voting Members Governing Body14VotingMembersGoverningBodyCnt
Voting Members Independent14VotingMembersIndependentCnt
Total Employee31TotalEmployeeCnt
Total Volunteers452TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$870,390PYContributionsGrantsAmt
CY Contributions Grants$863,317CYContributionsGrantsAmt
PY Program Service Revenue$97,465PYProgramServiceRevenueAmt
CY Program Service Revenue$126,708CYProgramServiceRevenueAmt
PY Investment Income$3,043PYInvestmentIncomeAmt
CY Investment Income$23,469CYInvestmentIncomeAmt
PY Other Revenue$123,813PYOtherRevenueAmt
CY Other Revenue$151,594CYOtherRevenueAmt
PY Total Revenue$1,094,711PYTotalRevenueAmt
CY Total Revenue$1,165,088CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$496,459PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$501,188CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$48,134CYTotalFundraisingExpenseAmt
PY Other Expenses$554,700PYOtherExpensesAmt
CY Other Expenses$508,671CYOtherExpensesAmt
PY Total Expenses$1,051,159PYTotalExpensesAmt
CY Total Expenses$1,009,859CYTotalExpensesAmt
PY Revenues Less Expenses$43,552PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$155,229CYRevenuesLessExpensesAmt
Total Assets BOY$1,099,733TotalAssetsBOYAmt
Total Assets EOY$1,219,148TotalAssetsEOYAmt
Total Liabilities BOY$47,435TotalLiabilitiesBOYAmt
Total Liabilities EOY$38,105TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,052,298NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,181,043NetAssetsOrFundBalancesEOYAmt
MissionBUILDING COMMUNITY WHILE INCREASING FOOD SECURITY THROUGH GROWING AND PROVIDING READY ACCESS TO FRESH NUTRITIOUS LOCAL PRODUCE FOR DEKALB COUNTY RESIDENTS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$827,661ExpenseAmt
Revenue$157,663RevenueAmt
DescDEKALB COUNTY COMMUNITY GARDENS (DCCG) STRENGTHENED THE COMMUNITY BY INSTALLING GARDEN BEDS AND GROWING OF FOOD AT VARIOUS GARDEN LOCATIONS. THE GARDEN LOCATIONS INCLUDED SCHOOLS, COMMUNITY CENTERS, CITY OWNED VACANT LOTS, MEDICAL CENTERS, BUSINESSES, CHURCHES, AND THE LOCAL YMCA. MANY VOLUNTEERS WORKED IN THE GARDENS. THE FOOD GROWN WAS DONATED TO LOCAL FOOD PANTRIES, COMMUNITY MEAL CENTERS, SENIOR CITIZEN LOW INCOME HOUSING LOCATIONS AND CHILDREN'S LEARNING CENTERS. THE VOLUNTEERS INCLUDED AT-RISK YOUTH WHO VOLUNTEERED THROUGH A PARTNERSHIP BETWEEN DCCG AND THE LOCAL YOUTH SERVICE BUREAU.Desc
Total Program Service Expenses$827,661TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsYes (true)ReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesYes (true)FundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContriYes (true)DeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee31EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members14GoverningBodyVotingMembersCnt
Independent Voting Member14IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldILStatesWhereCopyOfReturnIsFldCd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonHEATHER EDWARDSPersonNm
Phone8157930950PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1BETHANY ROADAddressLine1Txt
CityDEKALBCityNm
State AbbreviationILStateAbbreviationCd
ZIP60115ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (20 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorInd
HEATHER EDWARDS
EXECUTIVE DI30.00Yes (X)$61,122$0$0
DE AUSTIN
BOARD MEMBER10.00$0$0$0Yes (X)
ROSALIND BOWERS
BOARD MEMBER10.00$0$0$0Yes (X)
DAVID CASTRO
PRESIDENT10.00Yes (X)$0$0$0Yes (X)
AMANDA CHRISTENSEN
BOARD MEMBER10.00$0$0$0Yes (X)
DOROTHY COLEMAN
BOARD MEMBER10.00$0$0$0Yes (X)
CAROLINE COLLINS
BOARD MEMBER10.00$0$0$0Yes (X)
DIANE ELLIOTT
BOARD MEMBER10.00$0$0$0Yes (X)
MARIO GOMEZ
BOARD MEMBER10.00$0$0$0Yes (X)
LYNN HERRMANN
BOARD MEMBER10.00$0$0$0Yes (X)
MICHAELA HOLTZ
SECRETARY10.00Yes (X)$0$0$0Yes (X)
EMILY MCKEE
BOARD MEMBER10.00$0$0$0Yes (X)
RANDY NAPIENTEK
BOARD MEMBER10.00$0$0$0Yes (X)
REV ERIC OGI
BOARD MEMBER10.00$0$0$0Yes (X)
LINH NGUYEN PHD
BOARD MEMBER10.00$0$0$0Yes (X)
THOMAS SKUSINSKI PHD
BOARD MEMBER10.00$0$0$0Yes (X)
VIRGINIA SHERROD
BOARD MEMBER10.00$0$0$0Yes (X)
PAUL STODDARD
TREASURER10.00Yes (X)$0$0$0Yes (X)
SEAN WALTERS
BOARD MEMBER10.00$0$0$0Yes (X)
ANDY WANEK
VICE PRESIDE10.00Yes (X)$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$61,122TotalReportableCompFromOrgAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$863,317AllOtherContributionsAmt
Noncash Contributions$102,913NoncashContributionsAmt
Total Contributions$863,317TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescPRODUCE AND PLANT SALESDesc
Total Revenue Column$126,708TotalRevenueColumnAmt
Related Or Exempt Func Income$126,708RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$126,708TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$23,469TotalRevenueColumnAmt
Exclusion$23,469ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$148,047FundraisingGrossIncomeAmt
Fundraising Direct Expenses$3,939FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$144,108TotalRevenueColumnAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUSDesc
Total Revenue Column$7,486TotalRevenueColumnAmt
Related Or Exempt Func Income$7,486RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$7,486OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,165,088TotalRevenueColumnAmt
Related Or Exempt Func Income$134,194RelatedOrExemptFuncIncomeAmt
Exclusion$23,469ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$61,122TotalAmt
Program Services$45,842ProgramServicesAmt
Management And General$12,224ManagementAndGeneralAmt
Fundraising$3,056FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$395,481TotalAmt
Program Services$369,331ProgramServicesAmt
Management And General$20,920ManagementAndGeneralAmt
Fundraising$5,230FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$44,585TotalAmt
Program Services$40,811ProgramServicesAmt
Management And General$3,019ManagementAndGeneralAmt
Fundraising$755FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$123,172TotalAmt
Program Services$47,026ProgramServicesAmt
Management And General$37,746ManagementAndGeneralAmt
Fundraising$38,400FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$5,905TotalAmt
Program Services$4,089ProgramServicesAmt
Management And General$1,816ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$17,327TotalAmt
Program Services$953ProgramServicesAmt
Management And General$16,374ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$40,390TotalAmt
Program Services$36,364ProgramServicesAmt
Management And General$3,333ManagementAndGeneralAmt
Fundraising$693FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$518TotalAmt
Program Services$418ProgramServicesAmt
Management And General$100ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$4,867TotalAmt
Program Services$1,197ProgramServicesAmt
Management And General$3,670ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$51,312TotalAmt
Program Services$38,667ProgramServicesAmt
Management And General$12,645ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$36,790TotalAmt
Program Services$28,593ProgramServicesAmt
Management And General$8,197ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
PROGRAM SUPPLIES$164,833$164,833
GARDEN SUPPLIES$35,745$35,745
MISCELLANEOUS$23,067$13,610$9,457
BANK FEES$2,995$2,995

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$1,750TotalAmt
Program Services$182ProgramServicesAmt
Management And General$1,568ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,009,859TotalAmt
Program Services$827,661ProgramServicesAmt
Management And General$134,064ManagementAndGeneralAmt
Fundraising$48,134FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$464,514BOYAmt
EOY$496,700EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$55,640BOYAmt
EOY$134,295EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$665,285LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$247,766LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$177,149BOYAmt
EOY$417,519EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$402,430BOYAmt
EOY$170,634EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,099,733BOYAmt
EOY$1,219,148EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$29,011BOYAmt
EOY$23,377EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$18,424BOYAmt
EOY$14,728EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$47,435BOYAmt
EOY$38,105EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$998,889BOYAmt
EOY$1,154,118EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$53,409BOYAmt
EOY$26,925EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,052,298BOYAmt
EOY$1,181,043EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,099,733BOYAmt
EOY$1,219,148EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$155,229ReconcilationRevenueExpnssAmt
Donated Services And Use Fclts-$26,925DonatedServicesAndUseFcltsAmt
Other Changes In Net Assets$441OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteefalseAuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$255,880CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$307,628CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$533,739CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$870,390CurrentTaxYearMinus1YearAmt
Current Tax Year$863,317CurrentTaxYearAmt
Total$2,830,954TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$255,880CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$307,628CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$533,739CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$870,390CurrentTaxYearMinus1YearAmt
Current Tax Year$863,317CurrentTaxYearAmt
Total$2,830,954TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$854,826SubstantialContributorsTotAmt
Public Support Total170$1,976,128PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$24CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$220CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$186CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$3,043CurrentTaxYearMinus1YearAmt
Current Tax Year$23,469CurrentTaxYearAmt
Total$26,942TotalAmt
FieldValueIRS element (for citing)
Total Support$2,857,896TotalSupportAmt
Gross Receipts Rltd Activities$506,021GrossReceiptsRltdActivitiesAmt
Public Support CY1700.69150PublicSupportCY170Pct
Public Support PY1700.99840PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$275,963OtherCostOrOtherBasisAmt
Book Value$275,963BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$200,552OtherCostOrOtherBasisAmt
Depreciation$117,712DepreciationAmt
Book Value$82,840BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$12,340OtherCostOrOtherBasisAmt
Depreciation$6,995DepreciationAmt
Book Value$5,345BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$176,430OtherCostOrOtherBasisAmt
Depreciation$123,059DepreciationAmt
Book Value$53,371BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$417,519TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (4 entries)

DescDescBook ValueBookValueAmt
CONSTRUCTION IN PROGRESS$109,787
UNCONDITIONAL PROMISE TO GIVE$26,925
RIGHT OF USE ASSET$23,377
PREPAID EXPENSES$10,545
FieldValueIRS element (for citing)
Total Book Value Other Assets$170,634TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
ACCRUED PAYROLL$14,505
OTHER CURRENT LIABILITIES$223
FieldValueIRS element (for citing)
Total Liability$14,728TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$1,204,744TotalRevEtcAuditedFinclStmtAmt
Donated Services And Use Fclts$74,960DonatedServicesAndUseFcltsAmt
Other Revenue$441OtherRevenueAmt
Revenue Not Reported$75,401RevenueNotReportedAmt
Revenue Subtotal$1,129,343RevenueSubtotalAmt
Other Revenues Not Included$35,745OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$35,745RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$1,165,088TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$1,075,999TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$101,885DonatedServicesUseFcltsAmt
Expenses Not Reported$101,885ExpensesNotReportedAmt
Expenses Subtotal$974,114ExpensesSubtotalAmt
Other Expenses Not Included$35,745OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$35,745ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$1,009,859TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE D, PAGE 3, PART XDCCG IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AS OTHER THAN A PRIVATE FOUNDATION. AS A RESULT, THERE IS NO PROVISION FOR INCOME TAXES IN THE FINANCIAL STATEMENTS. MANAGEMENT OF DCCG HAS EVALUATED FOR UNCERTAIN TAX POSITIONS AND HAS DETERMINED THERE ARE NO UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2023. DCCG IS SUBJECT TO INFORMATIONAL REPORTING REQUIREMENTS IN THE UNITED STATES FEDERAL JURISDICTION AND THE STATE OF ILLINOIS. TAX REGULATIONS WITHIN EACH JURISDICTION ARE SUBJECT TO THE INTERPRETATION OF THE RELATED TAX LAWS AND REGULATIONS AND REQUIRE SIGNIFICANT JUDGMENT TO APPLY. TAX RETURNS REMAIN OPEN FOR FEDERAL AND STATE EXAMINATION FOR THE PAST THREE YEARS. AT DECEMBER 31, 2023, THERE ARE NO ONGOING INCOME TAX AUDITS OR UNRESOLVED DISPUTES WITH THE VARIOUS TAXING AUTHORITIES DCCG CURRENTLY FILES, OR HAS FILED, WITH.
SCHEDULE D, PAGE 4, PART XI, LINE 2DACCRETION OF IN-KIND FACILITY 441
SCHEDULE D, PAGE 4, PART XI, LINE 4BCOST OF SALES 35,745
SCHEDULE D, PAGE 4, PART XII, LINE 4BCOST OF SALES 35,745

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1GIVE DEKALB COUEvent1Nm
Gross Receipts Event1$86,476GrossReceiptsEvent1Amt
Gross Revenue Event1$86,476GrossRevenueEvent1Amt
Other Direct Expenses Event1$433OtherDirectExpensesEvent1Amt
Event2YEAR END APPEALEvent2Nm
Gross Receipts Event2$26,587GrossReceiptsEvent2Amt
Gross Revenue Event2$26,587GrossRevenueEvent2Amt
Other Events Total2OtherEventsTotalCnt
Gross Receipts Other Events$17,492GrossReceiptsOtherEventsAmt
Gross Revenue Other Events$17,492GrossRevenueOtherEventsAmt
Oth Direct Expnss Other Events$1,152OthDirectExpnssOtherEventsAmt
Gross Receipts Total$130,555GrossReceiptsTotalAmt
Gross Revenue Total Events$130,555GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events$1,585OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$1,585DirectExpenseSummaryEventsAmt
Net Income Summary$128,970NetIncomeSummaryAmt

Schedule M IRS990ScheduleM

Food Inventory FoodInventoryGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Contribution2ContributionCnt
Noncash Contributions Rpt F990$102,913NoncashContributionsRptF990Amt
FieldValueIRS element (for citing)
Any Property That Must Be HeldfalseAnyPropertyThatMustBeHeldInd
Review Process Unusual NC GiftsfalseReviewProcessUnusualNCGiftsInd
Third Parties UsedfalseThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11BTHE BOARD WILL REVIEW THE 990.
FORM 990, PAGE 6, PART VI, LINE 12CANNUALLY THE GARDENS REQUIRES BOARD MEMBERS AND STAFF TO COMPLETE THE CONFLICT OF INTEREST STATEMENT PER THE CONFLICT OF INTEREST POLICY.
FORM 990, PAGE 6, PART VI, LINE 19NO OTHER DOCUMENTS AVAILABLE TO THE PUBLIC.
FORM 990, PART IX, LINE 11GLEGAL AND PROFESSIONAL 47,026 37,746 38,400
FORM 990, PART XI, LINE 9ACCRETION OF IN-KIND FACILITY 441 COST OF SALES -35,745 COST OF SALES 35,745 TOTAL 441

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