Friends of Powell Gardens

Nonprofit profile at a glance

EIN
431467873
IRS 990 coverage
2010–2016
Forms available
Form 990 2016
Location
Kingsville, MO, USA
Phone
8166972600
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Federated Giving Programs

Official website

Reported finances

Revenue
$284,103
Expenses
$310,103
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2016. Amounts in USD.

Leadership & pay

19 people listed

Executive titles in this filing

  • sheldon Andrew (President)
  • rodney Riffle (Vice President)
  • DR LENDA CHASTAIN (IMMEDIATE PAST PRESIDENT)
  • ERIC TSCHANZ (EXECUTIVE DIRECTOR)
  • TABITHA SCHMIDT (POWELL GARDENS EXECUTIVE DIRECTOR)

Highest reported compensation

  • ERIC TSCHANZ (EXECUTIVE DIRECTOR): $176,051 total reported compensation
  • SARA LOHE (CHIEF FINANCIAL OFFICER): $78,098 total reported compensation
  • TABITHA SCHMIDT (POWELL GARDENS EXECUTIVE DIRECTOR): $46,404 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2016. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Support, build, and maintain a botanical garden and horticulture center in Johnson County, MO for the use of the general public.

What it reported doing in 2016

Provides programs and seminars to the community on horticulture, gardening, and concern for the environment

Operating model

Revenue model
Membership-supported. 97% of the money available for current operations came from membership dues.
Distribution model
Grant intermediary. The nonprofit sent 86% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 68
  • Accountability: 86
  • Sustainability: 15
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 96%; rating input score 96
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 79th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -9.2%; rating input score 23; 23rd percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 8.9%; rating input score 35; 35th percentile among comparable filings

Growth

  • Program expense growth: 1.4% per year; rating input score 100; 45th percentile among comparable filings
  • Revenue growth: -2.8% per year; rating input score 0; 24th percentile among comparable filings
  • Asset growth: -11.4% per year; rating input score 0; 10th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 96% of spending went to programs
  • Governance: 16 of 16 board members independent · 6 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $298K in reported program spending
  • Leadership: top reported pay $176K · 19 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 25 of 25 current checks pass
  • Schedules: 7 filed schedules · includes grants and executive pay
  • Filing history: 7 filing years from 2010 to 2016
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Related organizations: 3 filed related-organization links
  • 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Accountability: Governance controls: 3 of 9 not reported.
  • High — Sustainability: Operating margin scored 23/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Officer compensation ratio scored 35/100.