Summit Community Gardens and Eats

Nonprofit profile at a glance

EIN
473560666
IRS 990 coverage
2021–2024
Forms available
Form 990 2024, Form 990-EZ 2020
Location
Park City, UT, USA
Phone
4353152183
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Food Programs

Official website

Reported finances

Revenue
$505,404
Expenses
$452,896
Assets
$330,557
Liabilities
$7,147

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

Leadership & pay

18 people listed

Executive titles in this filing

  • MELISSA STOCK (PRESIDENT)

Highest reported compensation

  • HELEN NADEL (EXECUTIVE DI): $87,159 total reported compensation
  • KELLY VENDETTI (PAST PRESIDE): $5,925 total reported compensation

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

Overview

Mission

To gather, learn, and grow in our gardens and schools. We envision an inclusive growing community focused on learning, connection, nutrition, and stewardship for current and future generations.

What it reported doing in 2024

Gather: community garden: provide 134 plots to the community, complete with water, drip irrigation, compost, mulch, tools, and supplies. We have created a joyful, welcoming, inclusive environment with common areas with tables, shade, and fun programming that brings people together. Key initiatives include the snacking garden, which allows anyone who walks through the garden gate to taste seasonal crops and have a direct experience with local agriculture, and la milpa, a growing space and gatherings that increase understanding traditional crops that are symbolic of indigenous mayan identity, in partnership with artes de Utah en mexico.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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.

The verdict

STRONG - The filed numbers largely add up and a large share of available resources goes toward mission work. Fundraising costs are high for each dollar raised and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 92
  • Accountability: 100
  • Sustainability: 48
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 68.9%; rating input score 69
  • Program expense ratio: 77.2%; rating input score 77
  • Fundraising efficiency: $10.13 raised per $1 spent on fundraising; rating input score 38; 38th 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: 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: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 10.4%; rating input score 62; 62nd percentile among comparable filings
  • Total-asset coverage ratio: 0.73; rating input score 33; 33rd percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 62; 62nd percentile among comparable filings
  • Officer compensation ratio: 20.6%; rating input score 14; 14th percentile among comparable filings

Growth

  • Program expense growth: 27.2% per year; rating input score 100; 88th percentile among comparable filings
  • Revenue growth: 29% per year; rating input score 100; 92nd percentile among comparable filings
  • Asset growth: 32.3% per year; rating input score 100; 92nd percentile among comparable filings

Details

  • Where the money goes: 68.9% of revenue deployed · 77.2% of spending went to programs
  • Governance: 11 of 11 board members independent · 8 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $350K in reported program spending
  • Leadership: top reported pay $87K · 18 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 4 filing years from 2021 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 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.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 38/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 33/100.
  • High — Sustainability: Officer compensation ratio scored 14/100.