Mcgill Rose Garden

Nonprofit profile at a glance

EIN
561939165
IRS 990 coverage
2012–2025
Forms available
Form 990 2025
Location
Lancaster, SC, USA
Phone
7043336497
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Botanical Gardens, Arboreta and Botanical Organizations

Official website

Reported finances

Revenue
$75,316
Expenses
$73,931
Assets
$104,556
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • HALE MAST (PRESIDENT)

Highest reported compensation

  • CRAIG RITCHIE (GARDEN DIREC): $31,500 total reported compensation
  • ERIC RITCHIE (SR GARDEN DI): $24,000 total reported compensation
  • CHAD RITCHIE (DIRECTOR): $1,500 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Maintain a public park and rose garden.

What it reported doing in 2025

Served an estimated 2,500 people. Provided a quiet green space (and rose garden) in the inner city for various educational programs for children, training and rehabilitation programs for adults, over 25 weddings and events, and an attraction for visitors to charlotte.

Operating model

Revenue model
Other-operating. 93% of the money available for current operations came from other operating revenue.
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.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 92
  • Accountability: 52
  • Sustainability: 43
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 98.2%; rating input score 98
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 80%; rating input score 80; 26th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 1.8%; rating input score 54; 54th percentile among comparable filings
  • Total-asset coverage ratio: 1.41; rating input score 32; 32nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 77.1%; rating input score 2; 2nd percentile among comparable filings

Growth

  • Program expense growth: 0.1% per year; rating input score 100; 48th percentile among comparable filings
  • Revenue growth: -2.4% per year; rating input score 0; 48th percentile among comparable filings
  • Asset growth: 8.2% per year; rating input score 100; 73rd percentile among comparable filings

Details

  • Where the money goes: 98.2% of revenue deployed · 100% of spending went to programs
  • Governance: 4 of 5 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $74K in reported program spending
  • Leadership: top reported pay $32K · 5 people listed
  • Consistency: 13 of 13 current checks pass
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 14 filing years from 2012 to 2025
  • 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.

Key Signals

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

  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Operating margin scored 54/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 32/100.
  • High — Sustainability: Officer compensation ratio scored 2/100.