Carlsbad Horticulture Society

Nonprofit profile at a glance

EIN
850262207
IRS 990-EZ coverage
2020–2024
Forms available
Form 990-EZ 2024
Location
Carlsbad, NM, USA
Phone
5758859988
Rating
56
Verdict
MIXED
Rating confidence
Moderate
Sector
Garden Club, Horticultural Program

Reported finances

Revenue
$75,905
Expenses
$41,501
Assets
$217,717
Liabilities
$2,522

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

Leadership & pay

5 people listed

Executive titles in this filing

  • PAUL COSAND (PRESIDENT)

People named in this filing

  • PAUL COSAND (PRESIDENT)
  • SANDRA COSAND (SECRETARY)
  • MARTHA HARRINGTON (VICE PRESIDE)

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

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

Overview

Mission

The carlsbad horticulture society organization mission is to support the living desert state park in carlsbad, nm by providing direct financial support and indirect supporting services and volunteer time. All net proceeds from the gift shop merchandise sale utilized to support the state park activities.

What it reported doing in 2024

The carlsbad horticulture society organization manages the gift shop for the state of New Mexico living desert state park in carlsbad, New Mexico. Sales of horticulture and gift merchandise net of operating expenses are utilized for the direct and indirect support of the park services, park related activiites, and community functions.

Operating model

Revenue model
Other-operating. 97% of the money available for current operations came from other operating revenue.
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

MIXED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 28
  • Transparency & Controls: 82
  • Sustainability: 77
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 21.8%; rating input score 22
  • Program expense ratio: 38.9%; rating input score 39

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 45.3%; rating input score 89; 89th percentile among comparable filings
  • Total-asset coverage ratio: 5.25; rating input score 85; 85th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 28; 28th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 0.2% per year; rating input score 100; 49th percentile among comparable filings
  • Revenue growth: 13.5% per year; rating input score 100; 85th percentile among comparable filings
  • Asset growth: 12.3% per year; rating input score 100; 77th percentile among comparable filings

Details

  • Where the money goes: 21.8% of revenue deployed · 38.9% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $16K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 4 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • 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: Mission deployment rate scored 22/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 39/100.
  • High — Sustainability: Liabilities to assets ratio scored 28/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.