2024-06-04T10:36:01-07:00 2023-12-31 872635810 Tovella Dowling PC 600 W Broadway Ste 660 San Diego San Diego CA 92101 990 2023-01-01 873247920 Growing Communities Inc GROW 2137697704 3753 Degnan Blvd Los Angeles CA 90018 Jamiah Hargins President 2024-06-04 true Jamiah Hargins 999009999 true Julie U Nguyen Esq P01881055 6199309332 0 AAL1 IAL1 FAL1 2023 2023-04-26 12:10:37Z Jamiah Hargins 3753 Degnan Blvd Los Angeles CA 900184018 253966 false X cropswapla.org X 2021 CA to grow food utilizing unused spaces, creating sustainable jobs and local, nutrient-rich food in communities affected most by food insecurity. 5 4 23 30 105 4085571 213959 17271 39351 656 0 4102842 253966 0 0 1204337 1557178 0 266054 190824 310163 1395161 1867341 2707681 -1613375 2716087 1173925 8282 71214 2707805 1102711 to grow food utilizing unused spaces, creating sustainable jobs and local, nutrient-rich food in communities affected most by food insecurity. false false 996556 39246 Growing Communities, Inc. DBA Crop Swap LA develops micro-farms in urban areas to provide sustainable jobs and increase access to fresh, local produce for underserved communities affected by food insecurity. Each micro-farm supplies 15-22 families weekly with nutrient-rich produce grown within a 1-2 mile radius, eliminating reliance on carbon-intensive global supply chains. According to a recent study, the organization ranks highest in water recycling, energy use, greenhouse gas emissions, fertilizer use, and pesticide use compared to conventional farms. During the reporting period, the organization served 40 members through its affordable membership model, generated 2,419 pounds of produce, and delivered environmental, economic, and nutritional benefits to underserved communities in Los Angeles, California. 996556 true true false false false false false false false false true false false true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 3 0 true 23 true false false false false false false false 0 false false false false false false false X 5 4 true false false false false false false true true false false true true true true true true true true false CA X X Nicole Lee 2137697704 3753 Degnan Blvd Los Angeles CA 900184018 Jamiah Hargins President 40.00 0.00 X X 128340 0 19191 Mary MacVean Secretary 1.00 0.00 X X 0 0 0 Arman Walker Treasurer 1.00 0.00 X X 0 0 0 Almuhtada Smith Esq Director 1.00 0.00 X 0 0 0 Ginnia Hargins Director 1.00 0.00 X 0 0 0 128340 19191 1 false false false 0 13367 200592 213959 Community Engagement 110000 4225 4225 Membership Fees 111000 31575 31575 Merchandise 459420 105 105 Microfarm Education 110000 1040 1040 Other 110000 2406 2406 39351 656 656 0 0 0 0 0 0 0 0 253966 39246 105 656 0 0 0 0 147531 51636 29506 66389 0 1159823 712100 286243 161480 0 147979 90855 36521 20603 101845 59640 24623 17582 0 11926 11926 58700 58700 0 0 0 49500 4550 44950 37776 37776 14797 14797 0 0 36367 36367 6325 6325 0 0 0 0 3014 3014 17126 17126 seed, plants and soil 38845 38845 communication and technology 25786 25786 payroll & benefits admin 4617 4617 equip repairs & maintenance 2157 2157 3227 406 2821 1867341 996556 604731 266054 2553634 729785 0 0 5746 0 0 0 97622 0 12311 13739 65716 5115 52520 60601 0 0 0 0 364054 2716087 1173925 7926 52570 356 3086 15558 8282 71214 X 158373 1102711 2549432 2707805 1102711 2716087 1173925 -1613375 8281 X false false false X 4085571 213959 4299530 0 0 4085571 213959 4299530 0 4299530 656 656 0 0 4300186 X 0.00000 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 65716 5115 60601 60601 leasehold improvements 361094 rental security deposits 2960 364054 401(k) 221 employee benefits 534 employee garnishments 35 payroll 14768 15558 Jamiah Hargins director/officer 36090 lease false Schedule L, Part V Supplemental Information On September 1, 2022, the organization entered into a lease agreement with Jamiah Hargins, a board member and officer, for office and farming space. The monthly rent of $2,960 was approved by the disinterested members of the board and is consistent with fair market value lease rates for comparable spaces, representing terms that would be available in an arm's length transaction. Form 990, Part VI, Section A, Line 2 Jamiah Hargins and Ginnia Hargins are husband and wife. Form 990, Part VI, Section B, Line 11b A copy of the Form 990 was provided to the officers and directors for review and comment prior to filing. Form 990, Part VI, Section B, Line 12c Upon engagement, election, or hiring, directors, officers, and key employees agree to comply with the conflict of interest policy and to disclose any conflicts of interest, which are then handled in accordance with the policy. Form 990, Part VI, Section B, Line 15a It is the organization's policy that compensation of any director, officer, or key employee is reasonable. Determination of reasonableness entails gathering relevant market data followed by review, deliberation, and written approval by a disinterested board. Form 990, Part VI, Section B, Line 15b See response to Form 990, Part VI, Line 15a. Form 990, Part VI, Section C, Line 18 The organization's Form 1023 and Form 990 returns are accessible to the public through the California Attorney General Charities Registry. The organization can also make such documents available upon written request. Form 990, Part VI, Section C, Line 19 Documents subject to public disclosure or inspection are accessible through the California Attorney General Charities Registry or can be made available upon written request to the organization. Form 990, Part XI, Line 8 The prior period adjustment primarily accounts for a correction to the depreciation rate applied to a fixed asset acquired in 2022. The revised depreciation better reflects the asset's salvage value and aligns with internal accounting policies. The cumulative effect of the change has been applied retrospectively, resulting in an adjustment to the beginning net assets balance which represents the difference between accumulated depreciation under the prior depreciation rate and the current depreciation rate. This change does not impact the computation of any taxable income.