Ladue Garden Club

Nonprofit profile at a glance

EIN
436100757
IRS 990 coverage
2023–2023
Forms available
Form 990 2023, Form 990-N 2022
Location
Saint Louis, MO, USA
Rating
55
Verdict
MIXED
Rating confidence
Moderate
Sector
Garden Club, Horticultural Program

Official website

Reported finances

Revenue
$47,618
Expenses
$50,240
Assets
$102,537
Liabilities
$0

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

Leadership & pay

8 people listed

Executive titles in this filing

  • LAVANNA WROBLEY (FIRST VICE PRESIDENT)
  • JUDY DUDE (PRESIDENT)
  • LIZ PARKER (SECOND VICE PRESIDENT)

People named in this filing

  • CANDY GOGGIN (ASSISTANT TREASURER)
  • GINGER SMITH (RECORDING SECRETARY)
  • LAVANNA WROBLEY (FIRST VICE PRESIDENT)

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 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Education focusing on gardening and conservation, including the stimulation of public knowledge and appreciation of gardening, the protection of native trees, plants and birds; the support and encouragement of civic beautification and conservation through planting.

What it reported doing in 2023

City of ladue projects - work on beautification of the city of ladue including decorating city hall at christmas, maintaining a native garden, and free native planting seed bank at city hall, and provided funding for tree installation at the trailhead of the deer creek preserve. Ladue has approximatly 9,000 residents but access is not limited to ladue residents.this includes misc grants, donations, workshops & scholarships.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Cannot be determined from the filing. The program-spending lines do not add up, so the filing cannot show reliably whether the nonprofit works directly or through others.

The verdict

MIXED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 63
  • Transparency & Controls: 82
  • Accountability: 12
  • Sustainability: 49
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 68%; rating input score 68
  • Program expense ratio: 61.7%; rating input score 62
  • Fundraising efficiency: $4.7 raised per $1 spent on fundraising; rating input score 37; 37th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 18th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 9th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -5.5%; rating input score 52; 52nd percentile among comparable filings
  • Total-asset coverage ratio: 2.04; rating input score 33; 33rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 68% of revenue deployed · 61.7% of spending went to programs
  • Governance: 0 of 8 board members independent · 2 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $31K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 14 of 15 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • 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 — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 37/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Operating margin scored 52/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 33/100.