Friends of the Rose Garden Inc
Nonprofit profile at a glance
- EIN
- 812804592
- IRS 990-EZ coverage
- 2016–2024
- Forms available
- Form 990-EZ 2024, Form 990-N 2015
- Location
- Afton, VA, USA
- Phone
- 4349967022
- Rating
- 83
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Kindergarten, Preschool, Nursery School, Early Admissions
Reported finances
- Revenue
- $164,051
- Expenses
- $140,095
- Assets
- $296,533
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- REBECCA GARSON (PRESIDENT)
People named in this filing
- REBECCA GARSON (PRESIDENT)
- SARAH STOWE (VICE PRESIDE)
- PHILIP GARLAND (TREASURER)
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 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
See part iii statement
What it reported doing in 2024
Play-based kindergarten and early childhood and summer camp program primarily for children ages 2-6 years of age. For the 2024/2025 school year there were 19 students.
Operating model
- Revenue model
- Earned-program. 89% of the money available for current operations came from fees and other program 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
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Reported officer compensation is a large share of total spending, which may reflect staffing concentration.
Rating breakdown
- Financial Efficiency: 85
- Transparency & Controls: 82
- Sustainability: 57
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 79.1%; rating input score 79
- Program expense ratio: 95.2%; rating input score 95
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 14.6%; rating input score 66; 66th percentile among comparable filings
- Total-asset coverage ratio: 2.12; rating input score 82; 82nd percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 24.3%; rating input score 14; 14th percentile among comparable filings
Growth
- Program expense growth: 4.4% per year; rating input score 100; 45th percentile among comparable filings
- Revenue growth: 2.8% per year; rating input score 100; 35th percentile among comparable filings
- Asset growth: 19.6% per year; rating input score 100; 80th percentile among comparable filings
Details
- Where the money goes: 79.1% of revenue deployed · 95.2% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $133K in reported program spending
- Leadership: top reported pay $0 · 6 people listed
- Consistency: 6 of 6 current checks pass
- Schedules: 3 filed schedules
- Filing history: 8 filing years from 2016 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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: Officer compensation ratio scored 14/100.