Master Gardener Association
Nonprofit profile at a glance
- EIN
- 300064570
- IRS 990-EZ coverage
- 2023–2025
- Forms available
- Form 990-EZ 2025, Form 990-N 2022
- Location
- Corvallis, OR, USA
- Phone
- 6506426694
- Rating
- 70
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Garden Club, Horticultural Program
Reported finances
- Revenue
- $73,652
- Expenses
- $60,691
- Assets
- $132,062
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
3 people listed
Executive titles in this filing
- CYNTHIA CHASE (PRESIDENT)
People named in this filing
- CYNTHIA CHASE (PRESIDENT)
- SUSAN MARCUS (SECRETARY)
- Patrice Sipos (TREASURER)
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
See schedule o
What it reported doing in 2025
Demonstration Garden: Lean in-the-garden techniques for the other Master Gardeners and share you experiences. Outreach efforts from the garden to educate the community and give hands-on experience on how to grow ones own food and as well as native plants.
Operating model
- Revenue model
- Earned-program. 60% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 81% 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
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 some filed totals do not add up.
Rating breakdown
- Financial Efficiency: 58
- Transparency & Controls: 82
- Sustainability: 59
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 52.7%; rating input score 53
- Program expense ratio: 66.9%; rating input score 67
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 17.6%; rating input score 69; 69th percentile among comparable filings
- Total-asset coverage ratio: 2.18; rating input score 67; 67th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: 10.3% per year; rating input score 100; 71st percentile among comparable filings
- Revenue growth: 42.2% per year; rating input score 100; 96th percentile among comparable filings
- Asset growth: 19.5% per year; rating input score 100; 84th percentile among comparable filings
Details
- Where the money goes: 52.7% of revenue deployed · 66.9% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 2 filed program accomplishments · $41K in reported program spending
- Leadership: top reported pay $0 · 3 people listed
- Consistency: 7 of 8 current checks pass · 1 finding to review
- Schedules: 1 filed schedules
- Filing history: 3 filing years from 2023 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.
- Review — Financial Efficiency: Mission deployment rate scored 53/100.
- Moderate — Transparency & Controls: Part I part ii net assets crosscheck did not reconcile in the filed values.
- Review — Sustainability: Officer compensation ratio scored 56/100.