Descanso Gardens Foundation

Nonprofit profile at a glance

EIN
952511202
IRS 990 coverage
2011–2025
Forms available
Form 990 2025, Form 990-T 2025
Location
La Canada Flintridge, CA, USA
Phone
8189494290
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Botanical Gardens, Arboreta and Botanical Organizations

Official website

Reported finances

Revenue
$17,208,622
Expenses
$17,843,245
Assets
$27,307,341
Liabilities
$8,665,640

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

32 people listed

Executive titles in this filing

  • JULIANN ROOKE ((EX OFFICIO) CHIEF EXECUTIVE OFFICER)

Highest reported compensation

  • JULIANN ROOKE ((EX OFFICIO) CHIEF EXECUTIVE OFFICER): $361,645 total reported compensation
  • SOMER SHERWOOD-WHITE (CHIEF ADVANCEMENT OFFICER): $197,474 total reported compensation
  • EMI YOSHIMURA - CHIEF (OPERATIONS AND ADMIN OFFICER): $180,799 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To practice exemplary stewardship of the gardens, offering people an experience close to nature and cultivating understanding of the natural world and people's place in it through inspiration, education, and example.

What it reported doing in 2025

Stewardship of a historically significant site; public horticulture and collections management; experiential nature-based programs for children and families; opportunity for volunteerism; environmental stewardship and preservation; and leadership by example toward more sustainable land management and water conservation practices. In 2025, descanso gardens welcomed nearly 1,013,000 visitors to the gardens. Descanso is a member-supported garden: in 2025, around 31,870 households supported descanso's mission through paid annual memberships. Descanso gardens is accredited by the american alliance of museums.

Operating model

Revenue model
Other-operating. 65% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 87
  • Accountability: 93
  • Sustainability: 29
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 95.3%; rating input score 95
  • Program expense ratio: 85%; rating input score 85
  • Fundraising efficiency: $5.64 raised per $1 spent on fundraising; rating input score 16; 16th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 76th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 96.4%; rating input score 96; 26th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -3.7%; rating input score 12; 12th percentile among comparable filings
  • Total-asset coverage ratio: 1.53; rating input score 42; 42nd percentile among comparable filings
  • Liabilities to assets ratio: 0.32; rating input score 39; 39th percentile among comparable filings
  • Officer compensation ratio: 5.4%; rating input score 54; 54th percentile among comparable filings

Growth

  • Program expense growth: 13.1% per year; rating input score 100; 77th percentile among comparable filings
  • Revenue growth: 12.1% per year; rating input score 100; 80th percentile among comparable filings
  • Asset growth: 12% per year; rating input score 100; 74th percentile among comparable filings

Details

  • Where the money goes: 95.3% of revenue deployed · 85% of spending went to programs
  • Governance: 27 of 28 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $15.2M in reported program spending
  • Leadership: top reported pay $362K · 32 people listed · 4 of 6 pay-setting controls reported
  • Highest-paid contractors: 4 contractors listed · $492K reported
  • Consistency: 37 of 37 current checks pass
  • Schedules: 7 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 15 filing years from 2011 to 2025
  • Contacts: How to reach this organization
  • Money network: 6 filed money-flow records
  • 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 16/100.
  • High — Sustainability: Operating margin scored 12/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 42/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 39/100.
  • Review — Sustainability: Officer compensation ratio scored 54/100.