American Camellia Society Inc

Nonprofit profile at a glance

EIN
580830578
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Fort Valley, GA, USA
Phone
4789672358
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Garden Club, Horticultural Program

Official website

Reported finances

Revenue
$580,225
Expenses
$590,110
Assets
$29,358
Liabilities
$104,036

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

Leadership & pay

22 people listed

Executive titles in this filing

  • DENNIS HART (PRESIDENT)

People named in this filing

  • TOMMY ALDEN (REGIONAL DIR)
  • PATRICK ANDREWS (PAST PRESIDE)
  • JUSTIN BERGAMINI (REGIONAL DIR)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

The organization's primary purpose is to administer the membership functions of the organization. The organization is dedicated to promoting the cultivation of camellias and providing educational material about camellias.

What it reported doing in 2024

Promoting cultivation of camellias and providing information concerning camellias.

Operating model

Revenue model
Affiliate-supported. 71% of the money available for current operations came from contributions from related organizations.
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

SUPPORTED - 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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 65
  • Transparency & Controls: 92
  • Accountability: 88
  • Sustainability: 25
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 70.4%; rating input score 70
  • Program expense ratio: 69%; rating input score 69
  • Fundraising efficiency: $6.99 raised per $1 spent on fundraising; rating input score 27; 27th 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: 5 of 7 controls in place; rating input score 71
    • 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: Pass

Sustainability

  • Operating margin: -1.7%; rating input score 31; 31st percentile among comparable filings
  • Total-asset coverage ratio: 0.05; rating input score 3; 3rd percentile among comparable filings
  • Liabilities to assets ratio: 3.54; rating input score 1; 1st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 0.9% per year; rating input score 100; 21st percentile among comparable filings
  • Revenue growth: 0.6% per year; rating input score 100; 17th percentile among comparable filings
  • Asset growth: -7% per year; rating input score 0; 5th percentile among comparable filings

Details

  • Where the money goes: 70.4% of revenue deployed · 69% of spending went to programs
  • Governance: 22 of 22 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $407K in reported program spending
  • Leadership: top reported pay $0 · 22 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 12 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Related organizations: 1 filed related-organization link
  • 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 27/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 31/100.
  • High — Sustainability: Total-asset coverage ratio scored 3/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 1/100.