Garden Club of Ohio Inc C/o Kim Overholt

Nonprofit profile at a glance

EIN
340796436
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-N 2019
Location
East Rochester, OH, USA
Phone
3302771226
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Garden Club, Horticultural Program

Official website

Reported finances

Revenue
$179,203
Expenses
$192,247
Assets
$2,603,787
Liabilities
$10,112

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

Leadership & pay

58 people listed

Executive titles in this filing

  • DEBRA TURNER (1ST VICE PRESIDENT)
  • KATHY WAGNER (PRESIDENT)

Highest reported compensation

  • VIRGINIA SCHMIDT (WEB EDITOR/EXEC SECRETARY): $6,000 total reported compensation
  • KIMBERLY L OVERHOLT (TREASURER): $3,500 total reported compensation
  • JO ANN BARTSCH (EDITOR): $3,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Promotion of horticultural education

What it reported doing in 2024

Grants to horticultural charities and scholarships awarded to schools of higher education to use for students showing interest in horticulture and environmental awareness, awards & grants for horticulture projects. The total scholarships given out for the fiscal year was 10.

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 53% for direct work, and 47% for grants.

The verdict

STRONG - 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 84
  • Accountability: 76
  • Sustainability: 49
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 79%; rating input score 79
  • 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: 86.2%; rating input score 86; 50th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 94.8%; rating input score 95; 26th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -7.3%; rating input score 26; 26th percentile among comparable filings
  • Total-asset coverage ratio: 13.54; rating input score 92; 92nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 51; 51st percentile among comparable filings
  • Officer compensation ratio: 6.5%; rating input score 32; 32nd percentile among comparable filings

Growth

  • Program expense growth: 3.2% per year; rating input score 100; 45th percentile among comparable filings
  • Revenue growth: 1.7% per year; rating input score 100; 33rd percentile among comparable filings
  • Asset growth: 8.5% per year; rating input score 100; 61st percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 79% of spending went to programs
  • Governance: 55 of 58 board members independent · 4 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $152K in reported program spending
  • Leadership: top reported pay $6K · 58 people listed
  • Consistency: 23 of 24 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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.

  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Sustainability: Operating margin scored 26/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 32/100.
  • Review — Sustainability: Liabilities to assets ratio scored 51/100.