Elizabeth Street Garden Inc

Nonprofit profile at a glance

EIN
352576345
IRS 990 coverage
2019–2025
Forms available
Form 990 2025, Form 990-N 2016
Location
New York, NY, USA
Phone
9179122931
Rating
90
Verdict
STRONG
Rating confidence
Moderate
Sector
Botanical Gardens, Arboreta and Botanical Organizations

Reported finances

Revenue
$259,015
Expenses
$374,543
Assets
$1,708,976
Liabilities
$0

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

Leadership & pay

5 people listed

Executive titles in this filing

  • Joseph Reiver (Executive Director)

People named in this filing

  • Joseph Reiver (Executive Director)
  • Renee Green (Chairman)
  • April Valencia (Secretary)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To protect and preserve the magic of Elizabeth Street Garden as a public community green space and to determine how nyc parks & recreation together with the community can protect the garden for generations to enjoy

What it reported doing in 2025

Elizabeth Street Garden offers hundreds of year-round free public programming for the community focusing on gardening and education arts and cultural events and wellness activities. The purpose of these activities are to improve the quality of life for the local community educate the public on our mission and efforts to save the garden and generate more support from the community to help achieve our mission to preserve the garden in its entirety. Elizabeth Street Garden attracts 100,000+ visitors each year including local elementary students families and seniors as well as residents from around the city and tourists from around the world.

Operating model

Revenue model
Donor-supported. 71% of the money available for current operations came from contributions and gifts.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 100
  • Accountability: 88
  • Sustainability: 42
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 98.7%; rating input score 99
  • 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: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th 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: -44.6%; rating input score 5; 5th percentile among comparable filings
  • Total-asset coverage ratio: 4.56; rating input score 78; 78th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 22.5% per year; rating input score 100; 85th percentile among comparable filings
  • Revenue growth: 9.6% per year; rating input score 100; 68th percentile among comparable filings
  • Asset growth: 1.2% per year; rating input score 100; 27th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 98.7% of spending went to programs
  • Governance: 5 of 5 board members independent · 5 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $370K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 41 of 41 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 7 filing years from 2019 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Sustainability: Operating margin scored 5/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.