Friendly Garden Club of Beverly

Nonprofit profile at a glance

EIN
043304636
IRS 990-EZ coverage
2010–2012
Forms available
Form 990-EZ 2012
Location
Beverly, MA, USA
Phone
9789271488
Rating
48
Verdict
MIXED
Rating confidence
Moderate
Sector
Garden Club, Horticultural Program

Official website

Reported finances

Revenue
$5,520
Expenses
$5,325
Assets
$19,990

Source: IRS Form 990-EZ. Selected filing: tax year 2012. Amounts in USD.

Leadership & pay

4 people listed

Source: IRS Form 990-EZ. Selected filing: tax year 2012. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Garden club

What it reported doing in 2012

Two scholarships to beverly high school seniors to further a collegiate education in the environmental sciences.

Operating model

Revenue model
Other-operating. 82% 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.

The verdict

MIXED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 19
  • Transparency & Controls: 82
  • Sustainability: 49
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 19.1%; rating input score 19
  • Program expense ratio: 18.8%; rating input score 19

Transparency & Controls

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

Sustainability

  • Operating margin: 3.5%; rating input score 54; 54th percentile among comparable filings
  • Total-asset coverage ratio: 3.75; rating input score 80; 80th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: 0% per year; rating input score 100; 51st percentile among comparable filings
  • Revenue growth: -4.4% per year; rating input score 0; 45th percentile among comparable filings
  • Asset growth: 14.9% per year; rating input score 100; 76th percentile among comparable filings

Details

  • Where the money goes: 19.1% of revenue deployed · 18.8% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $1K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 3 filing years from 2010 to 2012
  • 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: Mission deployment rate scored 19/100.
  • High — Financial Efficiency: Program expense ratio scored 19/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Operating margin scored 54/100.