National China Garden Foundation

Nonprofit profile at a glance

EIN
274594056
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Washington, DC, USA
Phone
7033141034
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
International Agricultural Development

Official website

Reported finances

Revenue
$110,061
Expenses
$60,915
Assets
$5,183,901
Liabilities
$0

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

Leadership & pay

4 people listed

Executive titles in this filing

  • JOHN GERBER (PRESIDENT/CHAIRMAN)

People named in this filing

  • JOHN GERBER (PRESIDENT/CHAIRMAN)
  • ANGELA MOK (BOARD MEMBER)
  • STEVEN DRAKE (SECRETARY/SPOKESMAN)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

The national china garden foundation (the foundation) is organized to support the financial resources, development, execution, operation, usage, and public appreciation of a china garden to be constructed and maintained on the grounds of the u.s. National arboretum, and to serve as an independent and voluntary organization to support and cooperate with the government of the united states and with the government of the people's republic of china.

What it reported doing in 2024

In december 2021, the foundation received notice from officials at the u.s. Department of agriculture--agricultural research service (usda-ars), who informed the foundation that they have accepted the design and architecture work submitted by the foundation and concurred that the garden is in a position to claim before december 31, 2021 with the initial design and architecture work completed. The foundation is in communication with the project's chinese partners to confirm affirmation of the blueprints, design drawings, and all the suggested design changes and move to the construction phase.

Operating model

Revenue model
Investment-supported. 100% of the money available for current operations came from recurring investment income.
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 - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 38
  • Transparency & Controls: 90
  • Accountability: 88
  • Sustainability: 89
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 33.1%; rating input score 33
  • Program expense ratio: 59.8%; rating input score 60
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 44.7%; rating input score 90; 90th percentile among comparable filings
  • Total-asset coverage ratio: 85.1; rating input score 99; 99th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -21.5% per year; rating input score 0; 5th percentile among comparable filings
  • Revenue growth: -22.4% per year; rating input score 0; 2nd percentile among comparable filings
  • Asset growth: 4.5% per year; rating input score 100; 45th percentile among comparable filings

Details

  • Where the money goes: 33.1% of revenue deployed · 59.8% of spending went to programs
  • Governance: 4 of 4 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $36K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 13 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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 33/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.