Green Heart Project Inc
Nonprofit profile at a glance
- EIN
- 460829120
- IRS 990 coverage
- 2016–2024
- Forms available
- Form 990 2024, Form 990-EZ 2015
- Location
- Charleston, SC, USA
- Phone
- 8437903188
- Rating
- 80
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Garden Club, Horticultural Program
Reported finances
- Revenue
- $982,901
- Expenses
- $918,617
- Assets
- $1,282,678
- Liabilities
- $643,128
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
15 people listed
Executive titles in this filing
- Caroline Rion (President)
- Lucy Henderson Davis (Vice President)
- Jesse Blom (Executive Director)
Highest reported compensation
- Jesse Blom (Executive Director): $117,494 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The Green Heart Project uses school gardens and urban farms to educate students through hands-on learning experiences and to cultivate community through the shared joy of growing and eating food.
What it reported doing in 2024
The Green Heart Projects Farm to School programs utilize school gardens & urban farms as vehicles for teaching connecting students to food, health, culture & the environment. The garden serves as an outdoor learning laboratory, perfect for reiterating classroom curricula with a focus on STEAM standards through applied learning experiences. Additionally, students are connected with fresh, locally-grown fruits & vegetables as they participate in the growing, harvesting, and cooking processes. Through these hands-on, outdoor learning experiences students learn our core value of respect, and practice essential social-emotional learning (SEL) skills while working alongside volunteers, their Green Heart Buddies in both the garden & kitchen classroom. (Continued on Schedule O).Continued From Part II, Line 4a Programs Classic Program At most of our partner schools, we deliver a Classic program, which guides a group of students over the period of a school semester through the process of planting, cultivating, harvesting, and cooking food from the garden. Lessons include: -Respect in the garden -Soil health -Companion planting -Seed saving -Culinary (kale pesto; sauteed collards; strawberry smoothies) -Honey and bees -Planting for future generations STEAM Program At Mitchell Elementary School and Sullivans Island Elementary School, we deliver a STEAM (Science, Technology, Engineering, Art and Math) program in alignment with the science curriculum. The program reaches every student at every grade level of the school (pre-K through 5th grade), 4 times per year. The lessons reinforce science concepts at every grade level. Lessons include: -Soil testing -Mapping the garden -Basic plant needs -Plant life cycles -Insect adaptations -Pickling solutions Key Program Outcomes: Educational Achievement and Cognitive Development School-based farms and gardens provide an opportunity for students to engage in experiential, inquiry-based learning right outside their school's front door. Experiential and inquiry-based learning has positive effects on educational achievement, cognitive development, social and emotional development and community engagement. The Green Heart Project curriculum is directly tied to South Carolina state Standards of Learning. Students have the opportunity to take concepts and theories they are learning in the classroom and experience them in real- life application through work in the garden. Studies have shown that inquiry-based and experiential learning in school gardens have had positive impacts on: -Student enthusiasm for learning -Science understanding and skills -Standardized test scores -GPAs -Higher-order thinking skills -Confidence in ability Social and Emotional Development School gardens offer the opportunity for students to develop social and emotional skills through interactions with peers as well as adult and college volunteers who serve as mentors and role models. In several studies, students engaged in garden-based learning demonstrated development in the following areas: -Motivation and enthusiasm -Sense of self and identity -Self-esteem & teamwork -Better school attendance -Fewer disciplinary problems -Parental involvement -Utilize and promotePBIS expectations Becoming Active Citizens in the Community Students who participate in The Green Heart Project also learn the importance of sustainability as it applies to our local food systems, and why it is important for us as citizens to care for our environment. As students participating in service-learning activities, numerous studies have demonstrated significantly increased connection to local community; civic behaviors related to environmental responsibility; skills, values, and other behaviors related to active citizenship; deepened connection to cultural heritage; and a sense of ethics. Farm to School Program Results: During the 2024-2025 school year, we delivered 234 garden and culinary lessons to 1,272 students at our partner schools. Lessons are focused on
Operating model
- Revenue model
- Donor-supported. 73% of the money available for current operations came from contributions and gifts.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
- 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. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 68
- Transparency & Controls: 87
- Accountability: 95
- Sustainability: 46
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 72.1%; rating input score 72
- Program expense ratio: 76.3%; rating input score 76
- Fundraising efficiency: $6.67 raised per $1 spent on fundraising; rating input score 25; 25th percentile among comparable filings
Transparency & Controls
- Consistency checks: 94.1%; rating input score 94; 25th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- 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: 7 of 8 controls in place; rating input score 88
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Fail
- CEO compensation review process: Pass
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 6.5%; rating input score 54; 54th percentile among comparable filings
- Total-asset coverage ratio: 1.4; rating input score 54; 54th percentile among comparable filings
- Liabilities to assets ratio: 0.5; rating input score 16; 16th percentile among comparable filings
- Officer compensation ratio: 12.8%; rating input score 28; 28th percentile among comparable filings
Growth
- Program expense growth: 16.4% per year; rating input score 100; 77th percentile among comparable filings
- Revenue growth: 15.2% per year; rating input score 100; 79th percentile among comparable filings
- Asset growth: 27.9% per year; rating input score 100; 89th percentile among comparable filings
Details
- Where the money goes: 72.1% of revenue deployed · 76.3% of spending went to programs
- Governance: 14 of 14 board members independent · 7 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $701K in reported program spending
- Leadership: top reported pay $117K · 15 people listed
- Consistency: 34 of 35 current checks pass · 1 finding to review
- Schedules: 7 filed schedules · includes major donors
- Filing history: 9 filing years from 2016 to 2024
- Contacts: How to reach this organization
- Money network: 4 filed money-flow records
- Related organizations: Filed and resolved organization relationships.
- 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.
- High — Financial Efficiency: Fundraising efficiency scored 25/100.
- Review — Sustainability: Operating margin scored 54/100.
- Review — Accountability: Governance controls: Document-retention policy not reported.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Review — Sustainability: Total-asset coverage ratio scored 54/100.
- High — Sustainability: Liabilities to assets ratio scored 16/100.
- High — Sustainability: Officer compensation ratio scored 28/100.