Garten Services Inc

Nonprofit profile at a glance

EIN
930582004
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Salem, OR, USA
Phone
5035811984
Rating
83
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$14,051,885
Expenses
$14,356,122
Assets
$11,729,221
Liabilities
$4,294,658

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

Leadership & pay

14 people listed

Executive titles in this filing

  • CHRISTINA LINCICOME (PRESIDENT)
  • ANDREW SPRAUER (VICE PRESIDENT)
  • ALLAN POLLOCK (PAST PRESIDENT)
  • TIM ROCAK (CEO THRU 7/2024)
  • WILLIAM POSEGATE (CHIEF EXECUTIVE OFFICER)

Highest reported compensation

  • TIM ROCAK (CEO THRU 7/2024): $164,571 total reported compensation
  • WILLIAM POSEGATE (CHIEF EXECUTIVE OFFICER): $126,697 total reported compensation
  • ASHLEY WILSON (CHIEF FINANCIAL OFFICER): $108,234 total reported compensation

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

Overview

Mission

Garten's mission is to support people with disabilities in their effort to contribute to the community through employment, career and retirement opportunities. Our actions increase society's awareness of human potential.

What it reported doing in 2024

Employment and day break services: provides individual skills assessment, job training and vocational supports that enables 87 people with developmental disabilities and long-term mental illness to be successfully employed in the general community or in one of garten services' business enterprises. We enhance quality of life by addressing day activity and life enrichment services for seniors and others with disabilities who are unable to or choose not to work full-time. Participants enjoy a variety of activities, including projects focused on giving back to the community. Rehabilitation fees enable garten to provide the assessment, training, and support necessary for people with severe disabilities to be successfully placed in employment or transition to retirement.

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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 76
  • Accountability: 95
  • Sustainability: 32
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 97%; rating input score 97
  • Program expense ratio: 78.3%; rating input score 78
  • Fundraising efficiency: $15.94 raised per $1 spent on fundraising; rating input score 51; 51st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 94.1%; rating input score 94; 20th percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -2.2%; rating input score 23; 23rd percentile among comparable filings
  • Total-asset coverage ratio: 0.82; rating input score 29; 29th percentile among comparable filings
  • Liabilities to assets ratio: 0.37; rating input score 40; 40th percentile among comparable filings
  • Officer compensation ratio: 3.5%; rating input score 64; 64th percentile among comparable filings

Growth

  • Program expense growth: 2% per year; rating input score 100; 19th percentile among comparable filings
  • Revenue growth: 2.1% per year; rating input score 100; 19th percentile among comparable filings
  • Asset growth: 4.6% per year; rating input score 100; 33rd percentile among comparable filings

Details

  • Where the money goes: 97% of revenue deployed · 78.3% of spending went to programs
  • Governance: 7 of 7 board members independent · 8 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $11.2M in reported program spending
  • Leadership: top reported pay $165K · 14 people listed · 3 of 6 pay-setting controls reported
  • Consistency: 35 of 36 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 13 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 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 — Financial Efficiency: Fundraising efficiency scored 51/100.
  • High — Sustainability: Operating margin scored 23/100.
  • High — Sustainability: Total-asset coverage ratio scored 29/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 40/100.