Gates Mills Garden Club

Nonprofit profile at a glance

EIN
346550682
IRS 990 coverage
2016–2024
Forms available
Form 990 2024, Form 990-N 2010
Location
Gates Mills, OH, USA
Phone
4404231267
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$160,551
Expenses
$135,844
Assets
$1,104,538
Liabilities
$0

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

Leadership & pay

9 people listed

Executive titles in this filing

  • JANET AUWERTER (CO-PRESIDENT)
  • LINDA WIEST (CO-PRESIDENT)
  • JANE LINDMARK (FIRST VICE PRESIDENT (PROG)
  • PATTY SERRANO (SECOND VICE PRESIDENT (MEM)
  • TERRY IVANCIC (THIRD VICE PRESIDENT (ESQU)

People named in this filing

  • JANET AUWERTER (CO-PRESIDENT)
  • LINDA WIEST (CO-PRESIDENT)
  • JANE LINDMARK (FIRST VICE PRESIDENT (PROG)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

To stimulate interest in gardening, the preservation and enhancement of the natural beauty of the village of gates mills, Ohio and repeated charitable, educational and scientific endeavors.

What it reported doing in 2024

Maintained village arboretum, planted village flower boxes and may baskets, awarded $5,000.00 in college scholarships to further horticultural education, presented programs related to plants and gardening for youth in surrounding communities, outreach to seniors, educational programs for members related to environmental and gardening issues.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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

SUPPORTED - The filed numbers largely add up and most voting board members are independent. Some filing-based governance responses are negative or unanswered and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 59
  • Transparency & Controls: 85
  • Accountability: 64
  • Sustainability: 75
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 64.4%; rating input score 64
  • Program expense ratio: 69.2%; rating input score 69
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 13th percentile among comparable filings
  • Pay-setting controls: Limited
  • 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; 63rd percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 15.4%; rating input score 68; 68th percentile among comparable filings
  • Total-asset coverage ratio: 8.13; rating input score 87; 87th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 6.8% per year; rating input score 100; 60th percentile among comparable filings
  • Revenue growth: 5.3% per year; rating input score 100; 54th percentile among comparable filings
  • Asset growth: 1.9% per year; rating input score 100; 33rd percentile among comparable filings

Details

  • Where the money goes: 64.4% of revenue deployed · 69.2% of spending went to programs
  • Governance: 9 of 9 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $94K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 17 of 18 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 9 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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 — Accountability: Governance controls: 5 of 6 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.