Massachusetts Horticultural Society

Nonprofit profile at a glance

EIN
042104714
IRS 990 coverage
2009–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Wellesley, MA, USA
Phone
6179334981
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Professional Societies, Associations

Official website

Reported finances

Revenue
$3,199,868
Expenses
$3,468,613
Assets
$6,797,971
Liabilities
$817,383

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

Leadership & pay

18 people listed

Executive titles in this filing

  • JAMES HEARSUM (EXECUTIVE DIRECTOR)

Highest reported compensation

  • JAMES HEARSUM (EXECUTIVE DIRECTOR): $235,690 total reported compensation
  • KAREN DAUBMANN (DIR OF GARDEN & PROGRAMS): $119,117 total reported compensation
  • JENNIFER JONES (DIR OF FINANCE & ADMIN): $115,405 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Massachusetts horticultural society seeks to help people change their lives and communities for the better through growing plants together. For 196 years, Massachusetts horticultural society has had a mission to promote the art and science of horticulture, while staying true to its founding motto, `commune bonum,' for the public good.

What it reported doing in 2024

The garden at elm bank: Massachusetts horticultural society (mhs) is located on 36 acres in the historic elm bank reservation. Elm bank is on the national register of historic places for its manor house, designed by carrere and hastings, the architects who designed the New York public library; its original owner, benjamin cheney, one of the founders of american express; and the landscapes created by the olmsted brothers firm in the early 1900s.with 20 acres under cultivation, the garden at elm bank offers adults and children from all backgrounds the opportunity to experience, enjoy and learn about plants and the environment. There are a wide variety of distinct garden areas including the historic italianate garden designed by the olmsted brothers, the new england trial garden that tests plant varieties for hardiness in our zone, the whimsical weezie's garden for children, and bressingham garden, which demonstrates perennial plants for the new england garden, designed by adrian bloom.Massachusetts horticultural society is open year-round for classes, workshops and symposia held in the education building, the hunnewell carriage house, and the putnam building with wet lab. The garden at elm bank is open for garden visitors, visitation and events from april through december. Admission for the garden and events is free or discounted for members of Massachusetts horticultural society and ahs garden network organizations, and is full-price for other guests. Members enter without charge and other guests pay admission.the garden functions as the programmatic foundation for all other programs of Massachusetts horticultural society. In seeking to help people live better, healthier and happier lives in community, we both model this in the garden ourselves and provide the practical classroom for these activities. Our programs are activated both through the beautiful 'completed' garden areas, and through the ongoing and often less beautiful process of garden development. Notably, mhs is currently undertaking a long-term restoration of the historic olmsted brothers designed temple garden area.garden events: the garden at elm bank provides an event venue that highlights the beautiful gardens and horticultural wonders of the unique setting. With a focus on the outdoor experience of the garden, mhs seeks to promote the role of horticulture in creating and enhancing life's most important memories. Horticultural, environmental and cultural education: adult education: adult education includes a comprehensive catalog of horticultural, gardening and environmental lectures and workshops to educate adults, such as year-round classes in horticulture, landscape design, and botany to name a few, for the novice to expert practitioner. A program of garden tours both in mhs gardens and other public and private gardens is hosted and extensive volunteer gardening training is delivered. In spring 2023, mhs took over leadership of the former wellesley college botanic garden certificate in botanical art and illustration and this forms a large and growing component of accredited educational offerings recognized at a national level.youth education: mhs's educational programs for youth focus on the science of growing plants, healthy nutrition, and the importance of nature and the environment. The plantmobile is a traveling plant science workshop that provides experiential educational programs for children in grades k-8. Mhs garden educators visit classrooms with immersive and curriculum-aligned lessons from digging deeper with decomposition to pollination and plant parts & functions. A member of mhs educational staff will come to your classroom to present each program. Our emphasis is on hands-on individual and group activities. Our program is based on the Massachusetts science and technology frameworks, stem. Each workshop is designed to deliver a positive and unique learning experience to students. Additionally, programming for young children such as little sprou

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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 79
  • Accountability: 91
  • Sustainability: 34
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78.2%; rating input score 78
  • Program expense ratio: 71%; rating input score 71
  • Fundraising efficiency: $2.28 raised per $1 spent on fundraising; rating input score 6; 6th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • 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: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -8.4%; rating input score 15; 15th percentile among comparable filings
  • Total-asset coverage ratio: 1.96; rating input score 61; 61st percentile among comparable filings
  • Liabilities to assets ratio: 0.12; rating input score 55; 55th percentile among comparable filings
  • Officer compensation ratio: 13.6%; rating input score 21; 21st percentile among comparable filings

Growth

  • Program expense growth: 6.7% per year; rating input score 100; 49th percentile among comparable filings
  • Revenue growth: 5.7% per year; rating input score 100; 46th percentile among comparable filings
  • Asset growth: 1.7% per year; rating input score 100; 19th percentile among comparable filings

Details

  • Where the money goes: 78.2% of revenue deployed · 71% of spending went to programs
  • Governance: 15 of 15 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $2.5M in reported program spending
  • Leadership: top reported pay $236K · 18 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 2 contractors listed · $466K reported
  • Consistency: 34 of 34 current checks pass
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Fundraising efficiency scored 6/100.
  • High — Sustainability: Operating margin scored 15/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • High — Sustainability: Officer compensation ratio scored 21/100.
  • Review — Sustainability: Liabilities to assets ratio scored 55/100.