Master Gardener Society of Oakland County Inc

Nonprofit profile at a glance

EIN
460962609
IRS 990-EZ coverage
2015–2024
Forms available
Form 990-EZ 2024
Location
Rochester Hills, MI, USA
Rating
36
Verdict
REVIEW
Rating confidence
Moderate
Sector
Garden Club, Horticultural Program

Reported finances

Revenue
$28,402
Expenses
$28,278
Assets
$27,527
Liabilities
$802

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

Leadership & pay

4 people listed

Executive titles in this filing

  • CRAIG SMITH (PRESIDENT)
  • SALLE BOLLE (VICE PRESIDENT)

People named in this filing

  • CRAIG SMITH (PRESIDENT)
  • SALLE BOLLE (VICE PRESIDENT)
  • STEPHEN SMITH (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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

See schedule o

What it reported doing in 2024

Grants

Operating model

Revenue model
Earned-program. 88% of the money available for current operations came from fees and other program revenue.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

REVIEW - The filed numbers largely add up. 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: 1
  • Transparency & Controls: 82
  • Sustainability: 45
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0.9%; rating input score 1
  • Program expense ratio: 0.9%; rating input score 1

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 0.4%; rating input score 47; 47th percentile among comparable filings
  • Total-asset coverage ratio: 0.97; rating input score 46; 46th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; 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: -20.8% per year; rating input score 0; 17th percentile among comparable filings
  • Revenue growth: -17.3% per year; rating input score 0; 16th percentile among comparable filings
  • Asset growth: -8% per year; rating input score 0; 19th percentile among comparable filings

Details

  • Where the money goes: 0.9% of revenue deployed · 0.9% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $250 in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 9 filing years from 2015 to 2024
  • 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 1/100.
  • High — Financial Efficiency: Program expense ratio scored 1/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 47/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 46/100.
  • High — Sustainability: Liabilities to assets ratio scored 24/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.