Genesis Garden

Nonprofit profile at a glance

EIN
460944829
IRS 990 coverage
2019–2024
Forms available
Form 990 2024, Form 990-EZ 2018, Form 990-N 2014
Location
Macomb, IL, USA
Phone
3093263075
Rating
87
Verdict
STRONG
Rating confidence
Moderate
Sector
Human Service Organizations

Official website

Reported finances

Revenue
$815,646
Expenses
$811,165
Assets
$519,872
Liabilities
$97,685

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • Melissa Calhoun (President)
  • David Monninger (Vice President)

Highest reported compensation

  • Melissa Calhoun (President): $5,420 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Sharing food, providing shelter and empowering community.

What it reported doing in 2024

Community Empowerment Initiatives. Empowerment-focused initiatives continued during the year. (1) the Family Dinner Project which promotes food, fun and conversation about things that matter. (2) The Open Table which focuses on community assets that are renewable, sustainable, and transformational through organizing and investing relational and social capital. A group of volunteers develops long-term, reciprocal relationships with an individual or family. Tables meet weekly to share friendship and access social networks to support life goals. (3) Mental Health Resiliency training and peer supports to improve mental wellness in the community, and(4) becoming a HUD-certified Housing Counseling agency. As a Housing Counseling agency, Genesis Garden will offer groupeducation and one-on-one counseling to individuals on topic such as landlord-tenant interactions, improving credit scores, pre-home purchase counseling and foreclosure prevention.

Operating model

Revenue model
Grant-funded. 81% of the money available for current operations came from government grants.
Distribution model
Grant intermediary. The nonprofit sent 60% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 94
  • Transparency & Controls: 94
  • Accountability: 84
  • Sustainability: 37
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 93.1%; rating input score 93
  • Program expense ratio: 93.5%; rating input score 94
  • Fundraising efficiency: $892.38 raised per $1 spent on fundraising; rating input score 97; 97th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 76th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 0.5%; rating input score 38; 38th percentile among comparable filings
  • Total-asset coverage ratio: 0.64; rating input score 29; 29th percentile among comparable filings
  • Liabilities to assets ratio: 0.19; rating input score 32; 32nd percentile among comparable filings
  • Officer compensation ratio: 0.7%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -5% per year; rating input score 0; 8th percentile among comparable filings
  • Revenue growth: 16.5% per year; rating input score 100; 81st percentile among comparable filings
  • Asset growth: 19% per year; rating input score 100; 80th percentile among comparable filings

Details

  • Where the money goes: 93.1% of revenue deployed · 93.5% of spending went to programs
  • Governance: 5 of 5 board members independent · 5 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $759K in reported program spending
  • Leadership: top reported pay $5K · 5 people listed
  • Consistency: 31 of 31 current checks pass
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 6 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 38/100.
  • High — Sustainability: Total-asset coverage ratio scored 29/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 32/100.