Master Gardener Association
Nonprofit profile at a glance
- EIN
- 300064379
- IRS 990-EZ coverage
- 2022–2025
- Forms available
- Form 990-EZ 2025, Form 990-N 2021
- Location
- Corvallis, OR, USA
- Rating
- 54
- Verdict
- MIXED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $92,057
- Expenses
- $38,256
- Assets
- $380,875
- Liabilities
- $5,364
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
16 people listed
Executive titles in this filing
- PAULA LUPCHO (PRESIDENT)
- JILL LODWIG (PRESIDENT ELECT)
- BRENDA BYE (PAST PRESIDENT)
- LAURA HORSEY (VICE PRESIDENT)
People named in this filing
- JANET MAGEDANZ (TREASURER)
- JANA TINDALL (OUTREACH)
- PAULA LUPCHO (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-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The mission of the Benton County Master Gardeners Association is to build community by educating the gardeners of our county about the art and science of sustainably growing and caring for plants.
What it reported doing in 2025
We sponsor an annual all-day educational event entitled insights into gardening where we provide research-based practical information to willamette valley gardeners where 326 people attended and 18 master gardeners were involved in the planning.
Operating model
- Revenue model
- Other-operating. 61% of the money available for current operations came from other operating revenue.
- Distribution model
- Grant intermediary. The nonprofit sent 81% of its reported program spending out as grants.
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: 24
- Transparency & Controls: 82
- Sustainability: 80
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 14.3%; rating input score 14
- Program expense ratio: 40.4%; rating input score 40
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 58.4%; rating input score 93; 93rd percentile among comparable filings
- Total-asset coverage ratio: 9.96; rating input score 92; 92nd percentile among comparable filings
- Liabilities to assets ratio: 0.01; rating input score 24; 24th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: 64.3% per year; rating input score 100; 94th percentile among comparable filings
- Revenue growth: 15.5% per year; rating input score 100; 86th percentile among comparable filings
- Asset growth: 17.7% per year; rating input score 100; 82nd percentile among comparable filings
Details
- Where the money goes: 14.3% of revenue deployed · 40.4% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 3 filed program accomplishments · $15K in reported program spending
- Leadership: top reported pay $0 · 16 people listed
- Consistency: 9 of 9 current checks pass
- Schedules: 2 filed schedules
- Filing history: 4 filing years from 2022 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 14/100.
- Moderate — Financial Efficiency: Program expense ratio scored 40/100.
- High — Sustainability: Liabilities to assets ratio scored 24/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.