Lowcountry Master Gardener Association
Nonprofit profile at a glance
- EIN
- 203470368
- IRS 990-EZ coverage
- 2021–2025
- Forms available
- Form 990-EZ 2025, Form 990-N 2012
- Location
- Beaufort, SC, USA
- Phone
- 8434705141
- Rating
- 49
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Garden Club, Horticultural Program
Reported finances
- Revenue
- $26,316
- Expenses
- $15,187
- Assets
- $32,510
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
13 people listed
Executive titles in this filing
- VICTORIA BURGESON (PAST PRESIDENT)
- JILL BOTVINIK (PRESIDENT)
- WENDY DICKES (VICE PRESIDENT)
People named in this filing
- JOE ALLARD (BEAUFORT MEMBER AT LARGE)
- VALERIE EMERSON (BLUFFTON AREA COORDINATOR)
- ROSEMARY PASQUINO (RECORDING 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-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To train and utilize master gardeners
What it reported doing in 2025
Rent a master gardener and projects
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 filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
MIXED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 14
- Transparency & Controls: 82
- Sustainability: 75
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 11.4%; rating input score 11
- Program expense ratio: 19.7%; rating input score 20
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 42.3%; rating input score 87; 87th percentile among comparable filings
- Total-asset coverage ratio: 2.14; rating input score 67; 67th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: 15.7% per year; rating input score 100; 77th percentile among comparable filings
- Revenue growth: 17.9% per year; rating input score 100; 88th percentile among comparable filings
- Asset growth: 12.7% per year; rating input score 100; 75th percentile among comparable filings
Details
- Where the money goes: 11.4% of revenue deployed · 19.7% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $3K in reported program spending
- Leadership: top reported pay $0 · 13 people listed
- Consistency: 7 of 8 current checks pass · 1 finding to review
- Schedules: 2 filed schedules
- Filing history: 5 filing years from 2021 to 2025
- 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 — Financial Efficiency: Mission deployment rate scored 11/100.
- High — Financial Efficiency: Program expense ratio scored 20/100.
- Moderate — Transparency & Controls: Part III transfer expenses within program total did not reconcile in the filed values.
- Review — Sustainability: Officer compensation ratio scored 56/100.