Master Gardener Association
Nonprofit profile at a glance
- EIN
- 300064559
- IRS 990-EZ coverage
- 2022–2025
- Forms available
- Form 990-EZ 2025, Form 990-N 2021
- Location
- Covallis, OR, USA
- Phone
- 6506426694
- Rating
- 60
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Garden Club, Horticultural Program
Reported finances
- Revenue
- $82,146
- Expenses
- $82,908
- Assets
- $184,087
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
3 people listed
Executive titles in this filing
- Ann Serverson (President)
- Nancy Fuller (Past President)
People named in this filing
- Ann Serverson (President)
- Nancy Fuller (Past President)
- Bonnie Courer (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
Refer to schedule O
What it reported doing in 2025
Discovery garden showing proper examples of irrigation, soil mulching
Operating model
- Revenue model
- Other-operating. 83% of the money available for current operations came from other operating revenue.
- Distribution model
- Hybrid. The nonprofit split its reported program spending across 39% for direct work, 58% for grants, and 3% for member benefits.
The verdict
SUPPORTED - 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: 40
- Transparency & Controls: 82
- Sustainability: 53
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 41.9%; rating input score 42
- Program expense ratio: 36.3%; rating input score 36
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: -0.9%; rating input score 40; 40th percentile among comparable filings
- Total-asset coverage ratio: 2.22; rating input score 68; 68th 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: 19.2% per year; rating input score 100; 80th percentile among comparable filings
- Revenue growth: 29.6% per year; rating input score 100; 93rd percentile among comparable filings
- Asset growth: 7.6% per year; rating input score 100; 64th percentile among comparable filings
Details
- Where the money goes: 41.9% of revenue deployed · 36.3% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 3 filed program accomplishments · $30K in reported program spending
- Leadership: top reported pay $0 · 3 people listed
- Consistency: 9 of 9 current checks pass
- Schedules: 1 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.
- Moderate — Financial Efficiency: Mission deployment rate scored 42/100.
- Moderate — Financial Efficiency: Program expense ratio scored 36/100.
- Moderate — Sustainability: Operating margin scored 40/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.