International Society of Citrus Nurserymen

Nonprofit profile at a glance

EIN
823365503
IRS 990-EZ coverage
2017–2023
Forms available
Form 990-EZ 2023
Location
Watsonville, CA, USA
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Professional Societies & Associations

Reported finances

Revenue
$3,963
Expenses
$7,723
Assets
$28,010

Source: IRS Form 990-EZ. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • ROGER SMITH (President & CEO)
  • NATHANIEL JAMESON (Vice President)

People named in this filing

  • ROGER SMITH (President & CEO)
  • NATHANIEL JAMESON (Vice President)
  • AARON DILLON (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 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Objectives of the Society as listed in the constitution ARE: 1. TO ENCOURAGE and further the exchange of technical information and results of research pertaining to the propagation of citrus nursery trees and nursery industry related topics. 2. TO PROMOTE the production and use of citrus plants of quality which are true to type for the cultivar and have the maximum guarantee possible of freedom from pests and diseases. 3. TO PRMOTE the development of a program for the exchange and introduction of citrus cultivars from one country to another by the use of technically prepared disease free propagation material. 4. TO COMPILE comparative economic studies with the aim of providing stability in the marketing of citrus nursery products. 5. TO HAVE congress meetings every three to four years in various countries as determined by the members of the ISCN. 6. TO COMMUNICATE regularly with all members of the Society.

What it reported doing in 2023

Succeeded in promoting the societies mission. Leaders are in the process of organizing the next conference.

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
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. Expenses are high relative to revenue and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 100
  • Transparency & Controls: 82
  • Sustainability: 34
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -94.9%; rating input score 9; 9th percentile among comparable filings
  • Total-asset coverage ratio: 3.63; rating input score 78; 78th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -44.6% per year; rating input score 0; 9th percentile among comparable filings
  • Revenue growth: -65.5% per year; rating input score 0; 5th percentile among comparable filings
  • Asset growth: -12.3% per year; rating input score 0; 15th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $8K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 7 filing years from 2017 to 2023
  • Contacts: How to reach this organization
  • 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: Operating margin scored 9/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.