West Virginia Botanic Garden Inc

Overview

Mission

The West Virginia Botanic Garden at Tibbs Run Preserve seeks to foster learning, inspiration, and well-being through the beauty and wonder of plants, the natural environment, and culturally enriching experiences.

What it reported doing in 2024

The organization maintains a vast variety of gardens with an abundance of various tree and plant life. It also maintains an extensive trail system around these gardens. In the garden center of the park is an artificial lake and wetland system that has been managed with critical infrastructure improvement to enhance its purpose and beauty (i.e. dam improvements, walking / running trail system, boardwalks, educational signage, drainage, safety features, maps, etc.).

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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

Nonprofit profile at a glance

EIN
550754775
IRS 990 coverage
2012–2024
Forms available
Form 990 2024, Form 990-EZ 2011
Headquarters
Morgantown, WV, USA
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Botanical Gardens, Arboreta and Botanical Organizations

The verdict

SUPPORTED - 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 fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 66
  • Transparency & Controls: 87
  • Accountability: 82
  • Sustainability: 78
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 61%; rating input score 61
  • Program expense ratio: 75.9%; rating input score 76
  • Fundraising efficiency: $20.6 raised per $1 spent on fundraising; rating input score 59; 59th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 94.4%; rating input score 94; 26th 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: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: Fail

Sustainability

  • Operating margin: 20.8%; rating input score 77; 77th percentile among comparable filings
  • Total-asset coverage ratio: 8.19; rating input score 90; 90th percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 50; 50th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 23.5% per year; rating input score 100; 86th percentile among comparable filings
  • Revenue growth: 18% per year; rating input score 100; 83rd percentile among comparable filings
  • Asset growth: 21.3% per year; rating input score 100; 83rd percentile among comparable filings

Details

  • Where the money goes: 61% of revenue deployed · 75.9% of spending went to programs
  • Governance: 19 of 19 board members independent · 4 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $525K in reported program spending
  • Leadership: top reported pay $0 · 20 people listed
  • Consistency: 23 of 24 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 12 annual filings from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

Leadership & pay

20 people listed

Source: IRS Form 990. Selected filing: FY2024.