Extension Master Gardener Association of Rowan County

Nonprofit profile at a glance

EIN
933653838
IRS 990-EZ coverage
2025–2025
Forms available
Form 990-EZ 2025, Form 990-N 2024
Location
Salisbury, NC, USA
Phone
7042168970
Rating
62
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Agricultural Programs

Reported finances

Revenue
$10,248
Expenses
$3,960
Assets
$35,861
Liabilities
$0

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

Leadership & pay

5 people listed

Executive titles in this filing

  • SALLIE STEELE (PRESIDENT)
  • PAULA TROXLER (VICE PRESIDENT)

People named in this filing

  • SALLIE STEELE (PRESIDENT)
  • PAULA TROXLER (VICE PRESIDENT)
  • DEBORAH LUCAS (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-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of the Extension Master Gardener Association of Rowan County is to partner with the NC Cooperative Extension to deliver education and technology that enriches the lives, land and economy of Rowan Count. The purpose of the Association is to educate its members and the public in the area of horticulture and promote and foster community enrichment through education and experiential learning opportunities. Rowan Master Gardener volunteers support education programs and outreach in consumer horticulture. We develop our horticultural expertise through participation in educational training classes conducted by the NC Cooperative Extension staff.

What it reported doing in 2025

The Healthy Living Demonstration Gardens - A Community Space for Urban Agriculture: An expected ten-year project in conjunction with the City of Salisbury NC and the Rowan County Cooperative Extension Service, commenced in 2025 to convert an asphalt parking lot into a demonstration and teaching garden to benefit the surrounding communities and the citizens of Rowan County. The two acres of demonstration and educational gardens will provide new green space that replaces a former vast expanse of asphalt parking lot, providing new access to information on how to grow healthy food. It will incorporate fruit trees, shrubs, vegetable gardens, and perennials. Plans include a rain garden that will filter pollutants out of runoff and improve the health of Grants Creek Watershed, the watershed that flows through the heart of Rowan County before emptying into High Rock Lake, and declared impaired by the NC Division of Environmental Quality. The Healthy Living Demonstration Garden has been professionally designed to educate visitors about the interrelationships between families of vegetables, fruits and other edibles such as herbs. To help visitors understand these relationships, the Master Gardener team plans to offer a self-guided tour booklet with pages of evidence-based information about plants in the various sections of the garden. The gardens will also include a 24'x48' greenhouse which will become an educational center for urban agriculture, designed for hands-on learning and experiential understanding of growing healthy food while protecting our environment. The greenhouse is scheduled for installation in 2026. To date, all utilities are in place. The engineering plans have been purchased and approved by the city of Salisbury and a deposit has been made on the greenhouse kit as of 2026. Getting into urban farming educates citizens on the effort that goes into producing our food and gives people some perspective on where their food comes from before they purchase it in their grocery store. In summary, the gardens will offer 1) Fresh produce and fruit to sample and learn how each grows, 2) Educational programs for children, adults and aspiring gardeners, 3) A teaching greenhouse to experience plants growing from seed and propagation, 4) A demonstration pergola area for shaded hands-on learning, and 5) Accessible paths and gathering spaces for all to enjoy. The Extension Master Gardener Association of Rowan County is currently in the process of soliciting grants and donations to fund this massive endeavor which will be an ongoing effort. Expenses will accelerate starting in 2026 as the project ramps up. The project is expected to impact primarily the 36,000+ citizens of Salisbury NC and more directly, the Franklin area of Salisbury with its immediately surrounding neighborhoods of Milford Terrace, Milford Hills, Milford Knoll, and Holly Park which are mix of single family and multi-unit apartment complexes.

Operating model

Revenue model
Donor-supported. 79% 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

SUPPORTED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 50
  • Transparency & Controls: 82
  • Sustainability: 85
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 31.1%; rating input score 31
  • Program expense ratio: 80.6%; rating input score 81

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 61.4%; rating input score 93; 93rd percentile among comparable filings
  • Total-asset coverage ratio: 9.06; rating input score 91; 91st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 31.1% of revenue deployed · 80.6% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $3K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 2 filed schedules
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 31/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.