DENVER URBAN GARDENS: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- DENVER URBAN GARDENS (EIN 74-2374848)
- Tax period
- 2021-01-01 to 2021-12-31
- Filed
- 2022-11-15
- IRS object ID
- 202243199349331389
- Schema version
- 2021v4.2
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-11-15T20:24:00-06:00 | ReturnTs |
| Tax Period End | 2021-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 840702965 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WhippleWood CPAs PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 11852 Shaffer Dr Bldg B | AddressLine1Txt |
| City | Littleton | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80127 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2021-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 742374848 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Denver Urban Gardens | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | DENV | BusinessNameControlTxt |
| Phone | 3032929900 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1031 33rd Street 100 | AddressLine1Txt |
| City | Denver | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80205 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Linda Appel Lipsius | PersonNm |
| Person Title | Executive Director | PersonTitleTxt |
| Phone | 3032929900 | PhoneNum |
| Signature | 2022-11-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Linda | PersonFirstNm |
| Person Last | Appel Lipsius | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Mona L Feeley CPA | PreparerPersonNm |
| PTIN | P00102756 | PTIN |
| Phone | 3039897600 | PhoneNum |
| Preparation | 2022-11-15 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Melissa Rosas | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1031 33rd Street 100 | AddressLine1Txt |
| City | Denver | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80205 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $3,990,732 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.dug.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1985 | FormationYr |
| Legal Domicile State | CO | LegalDomicileStateCd |
| Activity Or Mission | DUG's mission is to provide the access, skills, and resources for people to grow healthy food in community and regenerate urban green spaces. | ActivityOrMissionDesc |
| Voting Members Governing Body | 10 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 10 | VotingMembersIndependentCnt |
| Total Employee | 15 | TotalEmployeeCnt |
| Total Volunteers | 5000 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,670,272 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,524,142 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $231,311 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $268,548 | CYProgramServiceRevenueAmt |
| PY Investment Income | $131 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,174,792 | CYInvestmentIncomeAmt |
| PY Other Revenue | $5,710 | PYOtherRevenueAmt |
| CY Other Revenue | -$4,202 | CYOtherRevenueAmt |
| PY Total Revenue | $1,907,424 | PYTotalRevenueAmt |
| CY Total Revenue | $3,963,280 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $31,871 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $810,937 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $822,804 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $216,461 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,329,140 | PYOtherExpensesAmt |
| CY Other Expenses | $1,500,940 | CYOtherExpensesAmt |
| PY Total Expenses | $2,171,948 | PYTotalExpensesAmt |
| CY Total Expenses | $2,323,744 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$264,524 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,639,536 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $535,933 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,439,830 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $866,376 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $130,737 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$330,443 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,309,093 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | Over 36 years, DUG has built a network of 190 community gardens across six counties in metro Denver, increasing food access and educating all ages. Our vision is a city rich with accessible green spaces and a food system that is just and equitable for all with universal access to fresh, healthy food and the knowledge and resources to grow your own. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $1,061,049 | ExpenseAmt |
| Revenue | $500,622 | RevenueAmt |
| Desc | DUG supports 188 community gardens in six Metro Denver counties, serving 17,500 gardeners while impacting over 40,000 Coloradans. Our program ensures that the gardens are well built and responsive to their specific environment, whether located at schools, parks, neighborhoods, senior communities or low-income housing. We maintain the physical infrastructure as well as the human infrastructure ensuring well-functioning communities through training, fiscal sponsorship and being the interface between gardeners and land owners. In 2020, we ensured that gardens were activated safely to ensure food accessibility during pandemic, and opened 5 new community gardens. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $368,422 | ExpenseAmt |
| Revenue | $432,772 | RevenueAmt |
| Desc | Education Programs: DUG offers garden, nutrition, and ecology-related workshops and school programming. In 2020, DUG responded to the needs of students and families during the pandemic. DUG was awarded the multi-year Healthy Food for Denver's Kids grant and collaborated to offer online cooking classes and meals for students and families across Denver.Both the Master Community Gardener and Master Composter Program continued to operate with virtual training sessions due to COVID-19. In addition, DUG launched its online community network, giving gardeners the opportunity to ask questions, share ideas, and showcase their progress over the season. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $143,723 | ExpenseAmt |
| Revenue | $141,731 | RevenueAmt |
| Desc | DUG's food access programs (Grow a Garden) expanded due to pandemic and provided 1,500 primarily low-income participants with 16,000 seed packets, 11,800 seedlings and garden know-how to grow good food. DUG's network of gardeners provided approximately 60,000 lbs of excess produce to the local community through partnerships with hunger relief organizations and Fresh Food Connect. With Project Worthmore, DUG also supports immigrant and farmer training at DeLaney Community Farm. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $1,573,194 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 20 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 15 | EmployeeCnt |
| Employment Tax Returns Filed | 0 | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 10 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 10 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CO | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Linda Appel Lipsius | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3032929900 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1031 33rd St Suite 100 | AddressLine1Txt |
| City | Denver | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80205 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| Karen Good | ||||||
| Preident | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Zane Way | ||||||
| Treasurer | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Melissa Rosas | ||||||
| Secretary | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Linda Appel Lipsius | ||||||
| Executive Director | 40.00 | Yes (X) | Yes (X) | $118,334 | $0 | $0 |
| Melinda Warner | ||||||
| Vice-President | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Brooke Gabbert | ||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Le'alani Boykin | ||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Tim Craft | ||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Andrew Feldman | ||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Jesse Ogas | ||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Chris Shaffner | ||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $118,334 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $1,113,920 | GovernmentGrantsAmt |
| All Other Contributions | $1,410,222 | AllOtherContributionsAmt |
| Noncash Contributions | $549,708 | NoncashContributionsAmt |
| Total Contributions | $2,524,142 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Garden Programs | Desc |
| Business | 624200 | BusinessCd |
| Total Revenue Column | $268,548 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $268,548 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $268,548 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,243 | TotalRevenueColumnAmt |
| Exclusion | $2,243 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $1,200,001 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $27,452 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $1,172,549 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,172,549 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,172,549 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Miscellaneous Revenue | Desc |
| Business | 624200 | BusinessCd |
| Total Revenue Column | -$4,202 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$4,202 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | -$4,202 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,963,280 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,436,895 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $2,243 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $118,335 | TotalAmt |
| Program Services | $23,667 | ProgramServicesAmt |
| Management And General | $71,001 | ManagementAndGeneralAmt |
| Fundraising | $23,667 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $541,452 | TotalAmt |
| Program Services | $410,879 | ProgramServicesAmt |
| Management And General | $130,573 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,590 | TotalAmt |
| Program Services | $2,689 | ProgramServicesAmt |
| Management And General | -$99 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | -$65 | TotalAmt |
| Program Services | $3,566 | ProgramServicesAmt |
| Management And General | -$3,631 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $101,052 | TotalAmt |
| Program Services | $55,049 | ProgramServicesAmt |
| Management And General | $46,003 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $59,440 | TotalAmt |
| Program Services | $40,100 | ProgramServicesAmt |
| Management And General | $19,340 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,606 | TotalAmt |
| Program Services | $14,606 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,600 | TotalAmt |
| Management And General | $1,600 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $75,310 | TotalAmt |
| Management And General | $75,310 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $361,810 | TotalAmt |
| Program Services | $190,086 | ProgramServicesAmt |
| Management And General | $10,594 | ManagementAndGeneralAmt |
| Fundraising | $161,130 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,813 | TotalAmt |
| Program Services | $1,939 | ProgramServicesAmt |
| Management And General | $2,273 | ManagementAndGeneralAmt |
| Fundraising | $6,601 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,845 | TotalAmt |
| Program Services | $1,945 | ProgramServicesAmt |
| Management And General | $4,736 | ManagementAndGeneralAmt |
| Fundraising | $164 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $70,820 | TotalAmt |
| Program Services | $614 | ProgramServicesAmt |
| Management And General | $70,206 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,530 | TotalAmt |
| Program Services | $10,274 | ProgramServicesAmt |
| Management And General | $7,098 | ManagementAndGeneralAmt |
| Fundraising | $2,158 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,035 | TotalAmt |
| Management And General | $4,035 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,629 | TotalAmt |
| Management And General | $40,629 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,054 | TotalAmt |
| Management And General | $6,054 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Program Supplies | $586,062 | $562,270 | $6,018 | $17,774 |
| Garden Programs | $237,061 | $236,168 | $893 | |
| Software | $25,280 | $9,154 | $13,986 | $2,140 |
| Bank Fees | $12,528 | $268 | $10,326 | $1,934 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,957 | TotalAmt |
| Program Services | $9,920 | ProgramServicesAmt |
| Management And General | $18,037 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,323,744 | TotalAmt |
| Program Services | $1,573,194 | ProgramServicesAmt |
| Management And General | $534,089 | ManagementAndGeneralAmt |
| Fundraising | $216,461 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $193,556 | BOYAmt |
| EOY | $1,050,228 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $51,404 | BOYAmt |
| EOY | $130,134 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,783 | BOYAmt |
| EOY | $3,783 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $647,433 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $391,748 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $287,190 | BOYAmt |
| EOY | $255,685 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $535,933 | BOYAmt |
| EOY | $1,439,830 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $78,255 | BOYAmt |
| EOY | $61,236 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $500 | BOYAmt |
| EOY | $500 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $492,811 | BOYAmt |
| EOY | $0 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $167,800 | BOYAmt |
| EOY | $14,370 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $127,010 | BOYAmt |
| EOY | $54,631 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $866,376 | BOYAmt |
| EOY | $130,737 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$384,798 | BOYAmt |
| EOY | $1,122,190 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $54,355 | BOYAmt |
| EOY | $186,903 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$330,443 | BOYAmt |
| EOY | $1,309,093 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $535,933 | BOYAmt |
| EOY | $1,439,830 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $1,639,536 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,502,842 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,321,717 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,797,007 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,597,090 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,254,658 | CurrentTaxYearAmt |
| Total | $8,473,314 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,502,842 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,321,717 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,797,007 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,597,090 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,254,658 | CurrentTaxYearAmt |
| Total | $8,473,314 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $8,473,314 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,049 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $14,663 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,896 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $131 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,174,792 | CurrentTaxYearAmt |
| Total | $1,195,531 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $43,951 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $22,793 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $66,521 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $37,972 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $99,442 | CurrentTaxYearAmt |
| Total | $270,679 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $9,939,524 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $20,641 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.85250 | PublicSupportCY170Pct |
| Public Support PY170 | 0.97350 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $176,144 | OtherCostOrOtherBasisAmt |
| Book Value | $176,144 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $298,930 | OtherCostOrOtherBasisAmt |
| Depreciation | $219,389 | DepreciationAmt |
| Book Value | $79,541 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $172,359 | OtherCostOrOtherBasisAmt |
| Depreciation | $172,359 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $255,685 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Funds Held for Others | Desc |
| Amt | $54,631 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $54,631 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $3,795,480 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $3,795,480 | RevenueSubtotalAmt |
| Other Revenues Not Included | $167,800 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $167,800 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $3,963,280 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,323,744 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $2,323,744 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $2,323,744 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part X, Line 2: | The consolidated financial statement effects of a tax position taken or expected to be taken are recognized in the financial statements when it is more likely than not, based on technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the consolidated statements of activities. As of December 31, 2019, Denver Urban Gardens had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. Denver Urban Gardens is generally no longer subject to U.S. federal and state income tax examinations by tax authorities for years before 2014. |
| Part XI, Line 4b - Other Adjustments: | PPP Loan Forgiven in 2022 |
| Schedule D Part X Line 2d | DUG has adopted accounting guidance related to uncertainty in income taxes. After evaluating the tax positions taken, management of DUG has determined no amounts are required to be recognized related to uncertain tax positions as of December 31, 2021. With few exceptions, income tax returns filed more than three years ago are no longer subject to examination by federal, state, or local taxing authorities. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Schedule M IRS990ScheduleM
Other Non Cash Contri Table OtherNonCashContriTableGrp (4 entries)
| Non Cash CheckboxNonCashCheckboxInd | DescDesc | ContributionContributionCnt | Noncash Contributions Rpt F990NoncashContributionsRptF990Amt | Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt |
|---|---|---|---|---|
| Yes (X) | Land | 1 | $430,045 | Fair Market Value |
| Yes (X) | Tools/Seeds/Plants | 1 | $70,331 | Fair Market Value |
| Yes (X) | Auction Item | 1 | $47,557 | Fair Market Value |
| Yes (X) | Professional Services | 11 | $1,775 | Fair Market Value |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section B, line 11b | Board members review the Form 990 before the document is filed. |
| Form 990, Part VI, Section B, line 12c | Potential conflicts of interest are reviewed during board meetings and with staff members |
| Form 990, Part VI, Section B, line 15a | The Board of Directors conducts annual performance review of the executive director and reviews compensation with other nonprofits. |
| Form 990, Part VI, Section C, line 19 | The organization makes its governing documents, conflict of interest policy and financial statements available to the public on request. |
| Form 990, Part IX, line 11g | Contract Labor: Program service expenses 46,644. Management and general expenses 0. Fundraising expenses 12,100. Total expenses 58,744. Other Outside Services: Program service expenses 143,442. Management and general expenses 10,594. Fundraising expenses 149,030. Total expenses 303,066. |
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