Nonprofit · EIN 20-4708212
DEVELOPMENT IN GARDENING
Also known as DIG
Tax-exempt · ATLANTA, GA 30307
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $819,196 | $678,361 | $140,835 | $1,292,678 | $2,427 | $1,290,251 |
| December 31, 2023 | 990 | $670,008 | $554,017 | $115,991 | $1,108,324 | $1,940 | $1,106,384 |
| December 31, 2021 | 990 | $564,620 | $392,097 | $172,523 | $948,737 | $1,279 | $947,458 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $807,216
- Program service revenue
- $0
- Investment income
- $18,600
- Net gain from sales of assets
- $1,705
- Net income from fundraising events
- -$6,620
- Other revenue
- -$6,620
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $108,442
- Other salaries and wages
- $135,868
- Salaries, compensation and benefits (total)
- $278,135
- Professional fundraising fees
- $0
- Legal fees
- $7,775
- Accounting fees
- $38,600
- Occupancy
- $1,902
- Travel
- $57,708
- Program services (functional)
- $524,524
- Management and general (functional)
- $79,502
- Fundraising (functional)
- $74,335
Balance sheet and other
- Total assets, start of year
- $1,108,324
- Total assets, end of year
- $1,292,678
- Total liabilities, end of year
- $2,427
- Net assets, end of year
- $1,290,251
- Publicly traded securities
- $442,519
- Net assets without donor restrictions
- $1,094,450
- Net assets with donor restrictions
- $195,801
- Gross receipts
- $831,776
- Employees
- 4
- Volunteers
- 20
- Year formed
- 2006
- State of legal domicile
- CA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Sarah Koch | Executive Director Officer | 40 | $99,493 | $8,949 |
| Becky Bartlein | Board Member Trustee or director | 1 | $0 | $0 |
| Beth Pann | Board Member Trustee or director | 1 | $0 | $0 |
| Dennis Heskel | Board Member Trustee or director | 1 | $0 | $0 |
| Nayomi Cawthorne | Board Member Trustee or director | 1 | $0 | $0 |
| Sylvia Kabugho | Board Member Trustee or director | 1 | $0 | $0 |
| Tara Ramanathan | Board Member Trustee or director | 1 | $0 | $0 |
| Tom Graham | Board Member Trustee or director | 1 | $0 | $0 |
| Tom McGuire | Board Chair Trustee or director, Officer | 1 | $0 | $0 |
| Esther Ngumbi | Vice Chair Trustee or director, Officer | 1 | $0 | $0 |
| Bill Tobin | Treasurer Trustee or director, Officer | 1 | $0 | $0 |
| David Touster | Secretary Trustee or director, Officer | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 12 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Sarah Koch | Executive Director Officer | 40 | $94,380 | $6,774 |
| Becky Bartlein | Board Member Trustee or director | 1 | $0 | $0 |
| Dennis Heskel | Board Member Trustee or director | 1 | $0 | $0 |
| Esther Ngumbi | Board Member Trustee or director | 1 | $0 | $0 |
| Tara Ramanathan | Board Member Trustee or director | 1 | $0 | $0 |
| Tom Graham | Board Member Trustee or director | 1 | $0 | $0 |
| Beth Pann | Board Chair Trustee or director, Officer | 1 | $0 | $0 |
| Tom McGuire | Vice Chair Trustee or director, Officer | 1 | $0 | $0 |
| Bill Tobin | Treasurer Trustee or director, Officer | 1 | $0 | $0 |
| Brent Soper | Treasurer (thru Feb 2023) Trustee or director, Officer | 1 | $0 | $0 |
| David Touster | Secretary Trustee or director, Officer | 1 | $0 | $0 |
| Debbie Gachuhi | Secretary (thru Nov 2023) Trustee or director, Officer | 1 | $0 | $0 |
990 for the year ended December 31, 2021: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SARAH KOCH | EXECUTIVE DIRECTOR Officer | 40 | $80,719 |
| NOAH DERMAN | DEPUTY DIRECTOR Former | 6 | $12,284 |
| BETH PANN | VICE CHAIR Trustee or director | 1 | $0 |
| DENNIS HESKEL | BOARD MEMBER Trustee or director | 1 | $0 |
| DAVID TOUSTER | SECRETARY Trustee or director | 1 | $0 |
| ESTHER NGUMBI | BOARD MEMBER Trustee or director | 1 | $0 |
| BRENT SOPER | TREASURER Trustee or director | 1 | $0 |
| DEBBIE GACHUHI | BOARD MEMBER Trustee or director | 1 | $0 |
| TOM MCGUIRE | CHAIR PERSON Trustee or director | 1 | $0 |
| BILL TOBIN | BOARD MEMBER Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 1270 CAROLINE ST NE D120 312, ATLANTA, GA 30307-2954
- Principal officer (990 for 2024)
- Sarah Koch, 1270 CAROLINE ST NE D120-312, ATLANTA, GA 30307
- Signed the 990
- Sarah Koch, Executive Director
- Phone
- (619) 274-7218
- Website
- https://www.dig.org/
- Return prepared by
- 100 Degrees Consulting
Mission
Development in Gardening is improving the nutrition and livelihoods of some of the world's most uniquely marginalized people by teaching them to plant regenerative gardens that grow health, wealth, and a sense of belonging.
Program accomplishments
- DIG provided training in sustainable agriculture, business, and nutrition to over 2,000 individuals in Senegal, Uganda, and Kenya to enhance climate resilience, food security, health, financial resilience, and social cohesion.Expenses $524,524
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 20-4708212
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2006
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Community improvement and capacity building (S20)
- Assets (IRS master file)
- $1,292,678
- Income (IRS master file)
- $831,776
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $819,196 | $678,361 | $1,292,678 | XML |
| 990 | December 2023 | $670,008 | $554,017 | $1,108,324 | XML |
| 990 | December 2022 | $591,071 | $480,289 | $1,007,438 | IRS |
| 990 | December 2021 | $564,620 | $392,097 | $948,737 | XML |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 20-4708212).
Questions about DEVELOPMENT IN GARDENING
- What is the EIN of DEVELOPMENT IN GARDENING?
- The employer identification number (EIN) of DEVELOPMENT IN GARDENING is 20-4708212.
- Is DEVELOPMENT IN GARDENING tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2006.
- Are donations to DEVELOPMENT IN GARDENING tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does DEVELOPMENT IN GARDENING file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of DEVELOPMENT IN GARDENING due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did DEVELOPMENT IN GARDENING last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of DEVELOPMENT IN GARDENING?
- The 990 for the year ended December 31, 2024 names Sarah Koch.
- Who are the officers and directors of DEVELOPMENT IN GARDENING?
- The 990 for the year ended December 31, 2024 lists 12 people; 1 received compensation from the organization, the highest $99,493 (Sarah Koch, Executive Director).
- How much revenue does DEVELOPMENT IN GARDENING have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $819,196, expenses of $678,361 and total assets of $1,292,678 at year end.
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