Federated Garden Clubs of Maryland Inc

Nonprofit profile at a glance

EIN
520608004
IRS 990 coverage
2013–2024
Forms available
Form 990 2024, Form 990-EZ 2012, Form 990-N 2024
Location
Baltimore, MD, USA
Phone
4103964842
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Professional Societies, Associations

Official website

Reported finances

Revenue
$105,141
Expenses
$105,056
Assets
$1,101,028
Liabilities
$1,424

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

Leadership & pay

6 people listed

Executive titles in this filing

  • SUSIE MIDDLETON (PRESIDENT)
  • MARCIA RICHARD (FIRST VICE PRESIDENT)
  • LISA JOHNSON (SECOND VICE PRESIDENT)

People named in this filing

  • SUSIE MIDDLETON (PRESIDENT)
  • MARCIA RICHARD (FIRST VICE PRESIDENT)
  • TRISH REYNOLDS (CORRESPONDING 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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Fgcmd, inc., is a 501(c)(3) organization, whose mission is to provide support, leadership and education for garden clubs and the public about best practices for horticulture, conservation, and landscape design. We encourage the protection of our natural resources, endeavor to create civic beauty, to work for the improvement and protection of roadsides and parks, and award scholarships to further these goals.

What it reported doing in 2024

The organization promoted education in sound horticulture, gardening, conservation, environmental and design practices by sponsoring courses in garden study and in flower shows, e-publishing three newsletters and facilitating communications and member participation in flower shows and exhibits, community garden and beautification planting, conservation and preservation projects, youth gardening and garden therapy programs, and establishment of blue star memorial markers. The organization contributed $ 1,421 to the national disasters fund, which assists local and state clubs with garden-related restoration efforts. The organization contributed $2,000 to the cylburn arboretum internship program, and $4,430 to member clubs for president's project "sustaining md - grants for garden cluds".

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 59% for direct work, and 41% for grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 83
  • Accountability: 64
  • Sustainability: 60
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 85.5%; rating input score 85
  • Program expense ratio: 62.5%; rating input score 62
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 19th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 0.1%; rating input score 39; 39th percentile among comparable filings
  • Total-asset coverage ratio: 10.48; rating input score 90; 90th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 56; 56th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -3.9% per year; rating input score 0; 19th percentile among comparable filings
  • Revenue growth: -7.8% per year; rating input score 0; 7th percentile among comparable filings
  • Asset growth: 4.3% per year; rating input score 100; 44th percentile among comparable filings

Details

  • Where the money goes: 85.5% of revenue deployed · 62.5% of spending went to programs
  • Governance: 6 of 6 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $66K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 11 filing years from 2013 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 — Accountability: Governance controls: 5 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 39/100.
  • Review — Sustainability: Liabilities to assets ratio scored 56/100.