Mckee Botanical Garden Inc

Nonprofit profile at a glance

EIN
651189895
IRS 990 coverage
2020–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Vero Beach, FL, USA
Phone
7727940601
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Botanical Gardens, Arboreta and Botanical Organizations

Official website

Reported finances

Revenue
$4,139,389
Expenses
$3,170,389
Assets
$24,040,264
Liabilities
$971,185

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

Leadership & pay

22 people listed

Executive titles in this filing

  • PETER BENEDICT II (PRESIDENT)
  • ANNE WARNER-LINVILLE (FIRST VICE PRESIDENT)
  • ELIZABETH SCHROEDER (SECOND VICE PRESIDENT)
  • ROCHELLE WOHLBERG (EXECUTIVE DIRECTOR)

Highest reported compensation

  • ROCHELLE WOHLBERG (EXECUTIVE DIRECTOR): $154,992 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Mckee botanical garden, inc. ("mckee") is a Florida not-for-profit corporation formed in 2003 to restore and operate mckee botanical garden, a public botanical garden in vero beach, Florida. It derives virtually all of its revenues from public support, either through contributions and grants or from program services fees. In recognition of the many functions mckee botanical garden serves in its community and beyond, the board of directors and advisors developed a multifaceted mission statement to guide its future. The mission of mckee is "to nurture and enhance a historic garden in a unique tropical setting for the education, enjoyment and enrichment of all." mckee's exotic and native collections are carefully cultivated to interest visitors with the possibilities of landscaping in a tropical zone. Emphasis is placed on plants that provide additional interaction, such as the butterfly-attracting vines that wind through the entrance pergola.

What it reported doing in 2024

Mckee botanical garden is constantly developing new programs to benefit its visitor experience. One of the garden's most successful ventures has been the continuation of bringing traveling exhibits to mckee. In addition to our exhibitions, mckee continues to host regular educational classes, ranging from how to mount an orchid to cooking with seasonal foods. The garden makes every effort to engage the community on a regular basis by establishing traditions that are highly anticipated year after year, including favorites such as holidays at mckee, nights of lights, annual motor car exhibition, fairy and pirate festival and the waterlily celebration.efforts are made to engage area schools and other special groups with an annual discount day; scholarships to camp mckee; field trips for underprivileged children; seasonal discounts and special passes for those who might not be able to afford the price of admission. Motorized scooters, wheelchairs and wheelchair-friendly pathways make the garden accessible and inclusive for everyone. Each year, mckee hosts a community appreciation day and all visitors pay just one dollar to enjoy the garden for the day.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 most voting board members are independent. Fundraising costs are high for each dollar raised and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 66
  • Transparency & Controls: 66
  • Accountability: 100
  • Sustainability: 78
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 69.1%; rating input score 69
  • Program expense ratio: 77.3%; rating input score 77
  • Fundraising efficiency: $6.11 raised per $1 spent on fundraising; rating input score 22; 22nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 17th percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 23.4%; rating input score 80; 80th percentile among comparable filings
  • Total-asset coverage ratio: 7.58; rating input score 88; 88th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 73; 73rd percentile among comparable filings
  • Officer compensation ratio: 4.9%; rating input score 54; 54th percentile among comparable filings

Growth

  • Program expense growth: 11.6% per year; rating input score 100; 69th percentile among comparable filings
  • Revenue growth: 2.7% per year; rating input score 100; 25th percentile among comparable filings
  • Asset growth: 9.6% per year; rating input score 100; 57th percentile among comparable filings

Details

  • Where the money goes: 69.1% of revenue deployed · 77.3% of spending went to programs
  • Governance: 21 of 21 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $2.5M in reported program spending
  • Leadership: top reported pay $155K · 22 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 25 of 26 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and executive pay
  • Filing history: 4 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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: Fundraising efficiency scored 22/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Officer compensation ratio scored 54/100.