Landcraft Garden Foundation Inc

Nonprofit profile at a glance

EIN
834025127
IRS 990 coverage
2022–2024
Forms available
Form 990 2024, Form 990-EZ 2020, Form 990-N 2019
Location
Mattituck, NY, USA
Phone
5166356092
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Botanical, Horticultural, and Landscape Services

Reported finances

Revenue
$383,271
Expenses
$341,746
Assets
$263,742
Liabilities
$36,729

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

Leadership & pay

7 people listed

Executive titles in this filing

  • DENNIS SCHRADER (PRESIDENT)

People named in this filing

  • DENNIS SCHRADER (PRESIDENT)
  • WILLIAM SMITH (VP/TREASURER)
  • JON TOMLINSON (SECRETARY)

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 inspire and promote gardening and horticulture and the preservation of the environment; to provide a horticulturally diverse garden that offers knowledge of the plant world and acts as a laboratory for experimenting with horticultural techniques, plant diversity, breeding and design.

What it reported doing in 2024

Horticultural education is a major focus of the landcraft garden foundation. Through extensive yearly programs of workshops, classes, internships, and community outreach we provide in-depth information and insight into the world of plants, both the cultivated garden as well as the natural environment surrounding us. We target a diverse group of people to include all ages and backgrounds and provide many bilingual workshops. These classes are attended by both industry professionals, seasoned gardeners as well as those new to the world of gardening. Many of the workshops allow us to communicate our knowledge of both garden design and horticultural techniques. Visitors to the garden may participate in guided tours led by our team of docents each day that we are open and can learn about and enjoy the extensive beauty that surrounds them.

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 - 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 some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 70
  • Transparency & Controls: 86
  • Accountability: 64
  • Sustainability: 50
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78.4%; rating input score 78
  • Program expense ratio: 81.4%; rating input score 81
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 25th 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: 10.8%; rating input score 61; 61st percentile among comparable filings
  • Total-asset coverage ratio: 0.77; rating input score 34; 34th percentile among comparable filings
  • Liabilities to assets ratio: 0.14; rating input score 23; 23rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 12.3% per year; rating input score 100; 74th percentile among comparable filings
  • Revenue growth: 29.9% per year; rating input score 100; 93rd percentile among comparable filings
  • Asset growth: 24.8% per year; rating input score 100; 89th percentile among comparable filings

Details

  • Where the money goes: 78.4% of revenue deployed · 81.4% of spending went to programs
  • Governance: 2 of 2 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $278K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 19 of 20 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • 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 D land buildings reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 34/100.
  • High — Sustainability: Liabilities to assets ratio scored 23/100.