Carmel-by-the-Sea Garden Club

Nonprofit profile at a glance

EIN
942767735
IRS 990 coverage
2011–2024
Forms available
Form 990 2024, Form 990-EZ 2019
Location
Carmel, CA, USA
Phone
8312382775
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Garden Club, Horticultural Program

Reported finances

Revenue
$131,907
Expenses
$66,137
Assets
$621,601
Liabilities
$10

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

Leadership & pay

7 people listed

Executive titles in this filing

  • Barbara Davidge (President)
  • Lolly Menzies (Vice President)

People named in this filing

  • Barbara Davidge (President)
  • Kathy Sparolini (Recording Sec)
  • Courtney Doust (Corress Sec)

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

Our Club is committed to local conservation, civic improvement and environmental protection. We continue to foster the love of gardening through flower shows, garden history, community projects and local scholarships benefiting horticultural studies in our community

What it reported doing in 2024

To provide grants and scholarships to restore, improve and protect the quality of the environment through programs and action in the fields of conservation, civic improvement and education. CBTSGC has been involved in long term cooperation with the City of Carmel to restore and maintain native habitat at the North Dunes on the corner of Ocean and San Antonio. Some of the native plants are yellow sand verbena, beach sagewort, seaside daisy, yellow bush lupine, beach blue lupine and tidestrom's lupine.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 48% for direct work, and 52% for grants.

The verdict

STRONG - The filed numbers largely add up and a large share of available resources goes toward mission work. Revenue has declined or grown slowly and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 69
  • Transparency & Controls: 94
  • Accountability: 88
  • Sustainability: 84
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 69.6%; rating input score 70
  • Program expense ratio: 89.6%; rating input score 90
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 80th percentile among comparable filings
  • 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: Pass
    • Document-retention policy: Pass
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 49.9%; rating input score 91; 91st percentile among comparable filings
  • Total-asset coverage ratio: 9.4; rating input score 89; 89th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 59; 59th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 14.5% per year; rating input score 100; 78th percentile among comparable filings
  • Revenue growth: -5.3% per year; rating input score 0; 10th percentile among comparable filings
  • Asset growth: 7.2% per year; rating input score 100; 56th percentile among comparable filings

Details

  • Where the money goes: 69.6% of revenue deployed · 89.6% of spending went to programs
  • Governance: 7 of 7 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $59K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 15 of 15 current checks pass
  • Schedules: 4 filed schedules · includes major donors and grants
  • Filing history: 5 filing years from 2011 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 — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Review — Sustainability: Liabilities to assets ratio scored 59/100.