Luther Burbank Art and Garden Center

Nonprofit profile at a glance

EIN
946105630
IRS 990-EZ coverage
2010–2025
Forms available
Form 990 2022, Form 990-EZ 2025
Location
Santa Rosa, CA, USA
Rating
42
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$82,173
Expenses
$100,123
Assets
$324,007
Liabilities
$8,474

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • Karen Ernsberger (Vice President)

People named in this filing

  • Cindy Moore (Pres/Treas)
  • Karen Ernsberger (Vice President)
  • Ruth Browning (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

Primary exempt purpose - to provide a suitable meeting space for organizations interested in beautifying the community.

What it reported doing in 2025

The objectives of the Center are:(a) to stimulate the interest of the community in cultural activities;(b) to aid in beautifying the community by encouraging better gardening practices;(c) to advance art education and appreciation by the public; and(d) to provide a suitable place for the development of such interests.

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

MIXED - The filed numbers largely add up and revenue 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: 8
  • Transparency & Controls: 82
  • Sustainability: 41
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 8.8%; rating input score 9
  • Program expense ratio: 7.2%; rating input score 7

Transparency & Controls

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

Sustainability

  • Operating margin: -21.8%; rating input score 21; 21st percentile among comparable filings
  • Total-asset coverage ratio: 3.24; rating input score 76; 76th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 21; 21st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -3.8% per year; rating input score 0; 38th percentile among comparable filings
  • Revenue growth: 4.5% per year; rating input score 100; 68th percentile among comparable filings
  • Asset growth: 5.7% per year; rating input score 100; 58th percentile among comparable filings

Details

  • Where the money goes: 8.8% of revenue deployed · 7.2% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $7K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 14 filing years from 2010 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 9/100.
  • High — Financial Efficiency: Program expense ratio scored 7/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Operating margin scored 21/100.
  • High — Sustainability: Liabilities to assets ratio scored 21/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.