2022-11-15T20:24:00-06:00 2021-12-31 840702965 WhippleWood CPAs PC 11852 Shaffer Dr Bldg B Littleton CO 80127 990 2021-01-01 742374848 Denver Urban Gardens DENV 3032929900 1031 33rd Street 100 Denver CO 80205 Linda Appel Lipsius Executive Director 3032929900 2022-11-15 1 Linda Appel Lipsius 999009999 Mona L Feeley CPA P00102756 3039897600 2022-11-15 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z Melissa Rosas 1031 33rd Street 100 Denver CO 80205 3990732 0 X www.dug.org X 1985 CO DUG's mission is to provide the access, skills, and resources for people to grow healthy food in community and regenerate urban green spaces. 10 10 15 5000 0 0 1670272 2524142 231311 268548 131 1174792 5710 -4202 1907424 3963280 31871 0 0 0 810937 822804 0 0 216461 1329140 1500940 2171948 2323744 -264524 1639536 535933 1439830 866376 130737 -330443 1309093 X 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. 0 0 1061049 500622 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. 368422 432772 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. 143723 141731 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. 1573194 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 20 0 15 0 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 CO X Linda Appel Lipsius 3032929900 1031 33rd St Suite 100 Denver CO 80205 Karen Good Preident 2.00 X X 0 0 0 Zane Way Treasurer 2.00 X X 0 0 0 Melissa Rosas Secretary 2.00 X X 0 0 0 Linda Appel Lipsius Executive Director 40.00 X X 118334 0 0 Melinda Warner Vice-President 2.00 X X 0 0 0 Brooke Gabbert Director 2.00 X 0 0 0 Le'alani Boykin Director 2.00 X 0 0 0 Tim Craft Director 2.00 X 0 0 0 Andrew Feldman Director 2.00 X 0 0 0 Jesse Ogas Director 2.00 X 0 0 0 Chris Shaffner Director 2.00 X 0 0 0 118334 0 0 1 0 0 0 0 1113920 1410222 549708 2524142 Garden Programs 624200 268548 268548 268548 2243 2243 1200001 27452 1172549 1172549 1172549 Miscellaneous Revenue 624200 -4202 -4202 -4202 3963280 1436895 0 2243 X 118335 23667 71001 23667 541452 410879 130573 2590 2689 -99 -65 3566 -3631 101052 55049 46003 59440 40100 19340 14606 14606 1600 1600 75310 75310 361810 190086 10594 161130 10813 1939 2273 6601 6845 1945 4736 164 70820 614 70206 19530 10274 7098 2158 4035 4035 40629 40629 6054 6054 Program Supplies 586062 562270 6018 17774 Garden Programs 237061 236168 893 Software 25280 9154 13986 2140 Bank Fees 12528 268 10326 1934 27957 9920 18037 2323744 1573194 534089 216461 193556 1050228 51404 130134 3783 3783 647433 391748 287190 255685 535933 1439830 78255 61236 500 500 492811 0 167800 14370 127010 54631 866376 130737 X -384798 1122190 54355 186903 -330443 1309093 535933 1439830 1639536 0 X 0 1 X 1 0 X 1502842 1321717 1797007 1597090 2254658 8473314 1502842 1321717 1797007 1597090 2254658 8473314 8473314 4049 14663 1896 131 1174792 1195531 43951 22793 66521 37972 99442 270679 9939524 20641 0.85250 0.97350 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 176144 176144 298930 219389 79541 172359 172359 0 255685 Funds Held for Others 54631 54631 X 3795480 0 3795480 167800 167800 3963280 2323744 0 2323744 0 2323744 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. 1 X Land 1 430045 Fair Market Value X Tools/Seeds/Plants 1 70331 Fair Market Value X Auction Item 1 47557 Fair Market Value X Professional Services 11 1775 Fair Market Value 0 1 0 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.