2020-03-24T08:55:34-05:00 2019-06-30 010724563 ACM LLP 2015 CLUBHOUSE DRIVE SUITE 203 GREELEY CO 80634 990 2018-07-01 275083595 BIG GREEN BIGG 7202630501 1637 PEARL STREET SUITE 201 BOULDER CO 80302 ERIN MACGUIRE CFO 7202630501 2020-03-17 1 CHRISTINE LUDWIG CPA P01230006 9703521700 38.140.185.74 2020-03-17 14:59:40 MD P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 6C9B1A35775087DBDB8A6D25ECA509C7F6C27838 2018 2020-11-06 18:47:13Z ERIN MACGUIRE 1637 PEARL STREET SUITE 201 BOULDER CO 80302 9622154 0 X BIGGREEN.ORG X 2011 CO TO CONNECT KIDS TO REAL FOOD 10 9 76 300 5144 2235 8465973 9096619 2775956 163003 3449 31684 -174872 -121706 11070506 9169600 0 0 0 0 3940029 4588849 0 0 1942549 4364003 4334955 8304032 8923804 2766474 245796 6115441 5238231 1968303 845297 4147138 4392934 X BIG GREEN (THE ORGANIZATION"), FORMERLY THE KITCHEN COMMUNITY, IS A COLORADO NOT-FOR-PROFIT ORGANIZATION FOUNDED IN 2011. BIG GREEN'S MISSION IS TO CONNECT KIDS TO REAL FOOD. 1 0 6496124 92233 BIG GREEN IS CREATING OPEN-SOURCE DESIGNS FOR MODULAR, EXPERIENTIAL LEARNING GARDENS FOR SCHOOLS ACROSS THE COUNTRY. LEARNING GARDENS ARE AN EXTENSION OF THE CLASSROOM AND AN ENHANCEMENT TO THE SCHOOL PLAYGROUND AND THEY ARE DESIGNED TO BE A PLACE KIDS WANT TO PLAY IN AND TEACHERS WANT TO TEACH IN, THEREBY CREATING A LONG-TERM, POSITIVE INVESTMENT FOR THE SCHOOL AND COMMUNITY. AS OF JUNE 30, 2019 THERE WERE 112 GARDENS INSTALLED.BIG GREEN IS HEADQUARTERED IN BOULDER, CO WITH OFFICES IN CHICAGO, IL, DETROIT, MI, MEMPHIS, TN AND INDIANAPOLIS, IN. AN ADDITIONAL OFFICE IN DENVER, CO WAS OPENED AS OF JULY 1, 2018. 45706 65626 PLANT A SEED DAY IS A VEHICLE TO SPREAD BIG GREEN'S MISSION AND MESSAGE TO THE MASSES WHETHER THEY HAVE A LEARNING GARDEN OR NOT. IT'S A WAY FOR US TO EXPAND OUR REACH AND TEACH EVEN MORE PEOPLE THE POWER AND THE JOY OF GROWING THEIR OWN REAL FOOD. PLANT A SEED DAY IS A MASSIVE DAY OF ACTION AND A CALL-TO-ARMS THAT RALLIES PEOPLE TO STAND UP AND SAY "THE NEXT GENERATION DESERVES A BETTER FOOD SYSTEM, AND THEN DO SOMETHING ABOUT IT. 6541830 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 60 0 1 76 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 10 9 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CO X X ERIN MACGUIRE 7202630501 1637 PEARL STREET SUITE 201 BOULDER CO 80302 KIMBAL MUSK CEO 40.00 X X 20635 0 22794 HUGO MATHESON DIRECTOR 1.00 X 0 0 0 DON DEGNAN DIRECTOR 1.00 X 0 0 0 CINDY MERCER DIRECTOR 1.00 X 0 0 0 ROBERT JMELMAN DIRECTOR 1.00 X 0 0 0 MICHAEL TANG DIRECTOR 1.00 X 0 0 0 LARRY MUELLER DIRECTOR 1.00 X 0 0 0 DORSEY HOPSON DIRECTOR 1.00 X 0 0 0 BARRY DIDATO DIRECTOR 1.00 X 0 0 0 ANTONIO GRACIAS DIRECTOR 1.00 X 0 0 0 TIGHE BROWN PRESIDENT 40.00 X 180353 0 11319 ERIN MACGUIRE CFO 40.00 X 127800 0 29706 ROBIN MARTIN COO 40.00 X 143651 0 22701 KATHERINE WALLER EMPLOYEE 40.00 X 110343 0 4305 JOAN HAUG EMPLOYEE 40.00 X 190414 0 0 773196 0 90825 5 1 1 0 CHRISTY WEBBER LANDSCAPE 2900 W FERDINAND CHICAGO IL 60612 LANDSCAPING CONTRACTOR 390419 317 GROW 5700 W MINNESOTA STREET SUITE E-1 INDIANAPOLIS IN 46241 LANDSCAPING CONTRACTOR 137466 2 878990 605426 7612203 377870 9096619 BUILD LEARNING GARDENS 339999 163003 157859 5144 163003 31684 31684 330848 878990 452554 -121706 -121706 9169600 157859 5144 -90022 490346 384721 74231 31394 3555927 2300617 149934 1105376 257795 157146 9888 90761 284781 186058 18356 80367 4567 2090 935 1542 21801 9977 4463 7361 196027 92686 35939 67402 171757 16015 192 155550 89230 13218 43665 32347 89440 52559 10027 26854 410518 263157 45240 102121 343925 117266 25545 201114 62270 45959 2852 13459 43885 301 17535 26049 GARDEN BEDS 2548887 2548452 435 GARDEN PROGRAMMING 352648 351608 623 417 8923804 6541830 439425 1942549 3971300 3634516 500000 250000 839358 718926 444856 274602 194503 235671 284779 188606 137799 96173 27625 28343 6115441 5238231 491278 522797 1477025 322500 1968303 845297 X 3647138 3124316 500000 1268618 0 0 4147138 4392934 6115441 5238231 245796 0 X X 0 1 X 1 0 X 2936961 3641641 6674621 8465973 9096619 30815815 2936961 3641641 6674621 8465973 9096619 30815815 3348960 27466855 159 3449 31684 35292 2235 2235 30853342 7634297 0.89020 0.73550 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3566 2337 1229 281213 186269 94944 96173 X 9684452 62298 452554 514852 9169600 0 9169600 9438656 62298 452554 514852 8923804 0 8923804 PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A)(VI) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION OTHER THAN A PRIVATE FOUNDATION UNDER SECTION 509(A)(1). HOWEVER, INCOME FROM ACTIVITIES NOT DIRECTLY RELATED TO THE ORGANIZATION'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THE ORGANIZATION HAD UNRELATED BUSINESS INCOME DURING THE YEAR ENDED JUNE 30, 2019 OF $5,144 AND NO UNRELATED BUSINESS INCOME DURING THE YEAR ENDED JUNE 30, 2018. THE ORGANIZATION BELIEVES THAT IT HAS CONDUCTED ITS OPERATIONS IN ACCORDANCE WITH, AND HAS PROPERLY MAINTAINED, ITS TAX-EXEMPT STATUS, AND THAT IT HAS TAKEN NO MATERIAL UNCERTAIN TAX POSITIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION IS NO LONGER SUBJECT TO U.S. FEDERAL, STATE AND LOCAL, OR NON-U.S. INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2017. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES NETTED WITH REVENUE 452,554. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES NETTED WITH REVENUE 452,554. NATIONAL-WONDERLAND 682650 490426 192224 81951 99028 93196 5275 BIG GREEN GALA- CHICAGO 371444 315604 55840 8347 38150 17690 6686 2 155744 72960 82784 102231 1209838 878990 330848 90298 137178 110886 114192 452554 -121706 X X 1 0 0 0 0 0 0 0 0 TIGHE BROWN PRESIDENT 147803 0 32550 0 0 0 0 0 11319 0 191672 0 0 0 ERIN MACGUIRE CFO 109687 0 18113 0 0 0 0 0 29706 0 157506 0 0 0 ROBIN MARTIN COO 121776 0 21875 0 0 0 0 0 22701 0 166352 0 0 0 JOAN HAUG EMPLOYEE 90414 0 0 0 100000 0 0 0 0 0 190414 0 0 0 X PROG SUPPLIES 20 230978 COMPARABLE VALUE X TRAVEL 9 96800 COMPARABLE VALUE X DINING 8 24842 COMPARABLE VALUE X JEWELRY 4 19850 COMPARABLE VALUE X CONCERT TICKETS 3 5400 COMPARABLE VALUE 0 0 1 0 FORM 990, PART III, LINE 2 BIG GREEN ADDED A NEW PROGRAM CALLED "PLANT A SEED DAY": PLANT A SEED DAY IS A VEHICLE TO SPREAD BIG GREEN'S MISSION AND MESSAGE TO THE MASSES WHETHER THEY HAVE A LEARNING GARDEN OR NOT. IT'S A WAY FOR US TO EXPAND OUR REACH AND TEACH EVEN MORE PEOPLE THE POWER AND THE JOY OF GROWING THEIR OWN REAL FOOD. PLANT A SEED DAY IS A MASSIVE DAY OF ACTION AND A CALL-TO-ARMS THAT RALLIES PEOPLE TO STAND UP AND SAY "THE NEXT GENERATION DESERVES A BETTER FOOD SYSTEM, AND THEN DO SOMETHING ABOUT IT. FORM 990, PART VI, SECTION A, LINE 2 KIMBAL MUSK, HUGO MATHESON AND DON DEGNAN ARE INVOLVED WITH THE KITCHEN COMMUNITY RESTAURANT GROUP. KIMBAL AND HUGO ARE THE FOUNDERS OF BIG GREEN AND THE KITCHEN CAFE AND DON IS THE PRESIDENT OF THE KITCHEN CAFE. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF DIRECTORS REVIEWS THE 990 PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS REVIEWS CONFLICT OF INTEREST POLICY AT BOARD MEETINGS. WITH REGARD TO AN INSIDER, THE BOARD SHALL DETERMINE IF A CONFLICT OF INTEREST EXISTS. THE INSIDER(S) AND ANY OTHER INTERESTED PERSON(S) INVOLVED WITH THE TRANSACTION SHALL NOT BE PRESENT DURING THE BOARD'S DISCUSSION OR DETERMINATION OF WHETHER A CONFLICT OF INTEREST EXISTS. THE BOARD SHALL ASCERTAIN THAT ALL MATERIAL FACTS REGARDING THE TRANSACTION AND THE INSIDER'S CONFLICT OF INTEREST HAVE BEEN DISCLOSED TO THE BOARD AND SHALL COMPILE APPROPRIATE DATA, SUCH AS COMPARABILITY STUDIES, TO DETERMINE FAIR MARKET VALUE FOR THE TRANSACTION. AFTER EXERCISING DUE DILIGENCE, WHICH MAY INCLUDE INVESTIGATING ALTERNATIVES THAT PRESENT NO CONFLICT, THE BOARD SHALL DETERMINE WHETHER THE TRANSACTION IS IN THE ORGANIZATION'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE TO THE ORGANIZATION. THE MAJORITY OF DISINTERESTED MEMBERS OF THE BOARD THEN IN OFFICE MAY APPROVE THE TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD EVALUATES COMPENSATION AND APPROVES ALL ELEMENTS OF THE COMPENSATION ARRANGEMENT IN ADVANCE. THE PARTICIPATING MEMBERS OF THE BOARD ARE ALL INDIVIDUALS WHO DO NOT HAVE A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT. THE BOARD OBTAINS AND RELIES UPON APPROPRIATE COMPARABILITY DATA PROVIDED BY AN INDEPENDENT COMPENSATION CONSULTANT FOR PURPOSES OF DETERMINING THAT THE TOTAL COMPENSATION ARRANGEMENT IS REASONABLE. THE BOARD ADEQUATELY DOCUMENTS THE BASIS FOR ITS DETERMINATION CONCURRENTLY WITH MAKING ITS DETERMINATION. THE LAST COMPENSATION REVIEW WAS JUNE 2019. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS WILL BE AVAILABLE UPON REQUEST. FORM 990 PART XII LINE 2C THE ORGANIZATION DID NOT CHANGE ITS AUDIT OVERSIGHT AND SELECTION PROCEDURES DURING THE YEAR. THE KITCHEN CAFE 1980 8TH STREET BOULDER CO 80302 200434253 RESTAURANT SERVING LOCALLY GROWN FOOD CO N/A N/A 0 0 SQUARE ROOTS 630 FLUSHING AVENUE BROOKLYN NY 11206 813062267 URBAN FARMING COMPANY NY 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0