The garden was established by tilling a small strip of soil in the center of an abandoned lot in Lincoln, Nebraska. I planted sunflower, zinnia, and evening primrose seeds. I placed two green cages on either side of the garden and hung letters to make the word LOSS. I did this before tilling or planting seeds. The letters were taken from a discarded banner that said CLASS OF 2026. The abandoned lot used to have a Village Inn on it, but that closed and burned down. The seeds sprouted, some of them. The letters fell off and blew away. I planted some marigolds that had grown in my yard. The marigolds were from seeds that came from flowers growing in the yard of my childhood home, and from flowers growing on the grounds of the two Buddhist temples in Lincoln.  The day I planted Loss Garden, a Krispy Kreme truck got stuck in the mud of the lot, and many people worked together to pull it out. Later, I put a pair of praying hands in the tire tracks. There were already many flowers growing in the lot. During the month of June, the lot was mowed, but whoever mowed it allowed the garden to remain.