American Daffodil Society
Nonprofit profile at a glance
- EIN
- 066068465
- IRS 990 coverage
- 2024–2024
- Forms available
- Form 990 2024, Form 990-EZ 2023
- Location
- Unionville, IN, USA
- Phone
- 6148825720
- Rating
- 74
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Garden Club, Horticultural Program
Reported finances
- Revenue
- $159,863
- Expenses
- $136,074
- Assets
- $561,978
- Liabilities
- $17,894
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
15 people listed
Executive titles in this filing
- Steve Hampson (President)
- Susan Duncan (1st Vice President)
- Jay Hutchins (2nd Vice President)
Highest reported compensation
- Frank Nyikos (Executive Direc): $15,000 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
American Daffodil promotes wider interest in daffodils, encourages scientific research and education on daffodil culture, breeding, diseases, pests, and exhibiting and testing. It encourages, coordinates and sponsors shows and exhibitions of daffodils and records and disseminates horticultural information about daffodils and issues publications for such purposes. It also registers daffodil varieties and standardizes their names in cooperation with international authorities.
What it reported doing in 2024
Quarterly journal was produced and distributed to approximately 1400 members. Judging criteria and accreditation process was maintained, data bank on daffodils was maintained, internet website, www.daffodilusa.org was maintained for educational and reference purposes.
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
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: 71
- Transparency & Controls: 85
- Accountability: 69
- Sustainability: 61
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 77.4%; rating input score 77
- Program expense ratio: 79.5%; rating input score 80
- Fundraising efficiency: $3.25 raised per $1 spent on fundraising; rating input score 14; 14th percentile among comparable filings
Transparency & Controls
- Consistency checks: 90.9%; rating input score 91; 13th 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: 2 of 8 controls in place; rating input score 25
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 14.9%; rating input score 67; 67th percentile among comparable filings
- Total-asset coverage ratio: 4.13; rating input score 75; 75th percentile among comparable filings
- Liabilities to assets ratio: 0.03; rating input score 36; 36th percentile among comparable filings
- Officer compensation ratio: 11%; rating input score 28; 28th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 5.5% per year; rating input score 100; 55th percentile among comparable filings
- Asset growth: 6.3% per year; rating input score 100; 53rd percentile among comparable filings
Details
- Where the money goes: 77.4% of revenue deployed · 79.5% of spending went to programs
- Governance: 16 of 16 board members independent · 2 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $108K in reported program spending
- Leadership: top reported pay $15K · 15 people listed
- Consistency: 22 of 23 current checks pass · 1 finding to review
- Schedules: 5 filed schedules · includes major donors
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- 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 — Accountability: Governance controls: 5 of 7 not reported.
- High — Financial Efficiency: Fundraising efficiency scored 14/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- High — Sustainability: Officer compensation ratio scored 28/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 36/100.