Oregon Master Gardener Association

Nonprofit profile at a glance

EIN
300064561
IRS 990-EZ coverage
2011–2021
Forms available
Form 990 2020, Form 990-EZ 2021
Location
Corvallis, OR, USA
Phone
0000000000
Rating
43
Verdict
MIXED
Rating confidence
Moderate
Sector
Garden Club, Horticultural Program

Reported finances

Revenue
$112,395
Expenses
$16,998
Assets
$130,978
Liabilities
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2021. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • CHRIS RUSCH (PRESIDENT)
  • ERIC BOSLER (PAST PRESIDENT)

People named in this filing

  • CHRIS RUSCH (PRESIDENT)
  • ERIC BOSLER (PAST PRESIDENT)
  • SHARON BORDEAUX (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 2021. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Enable osu extension service master gardeners as the premier source of information on sustainable gardening

What it reported doing in 2021

Horticultural learning center provides information to the general public to enhance its success in home gardens and orchards

Operating model

Revenue model
Donor-supported. 81% of the money available for current operations came from contributions and gifts.
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

MIXED - The filed numbers largely add up and revenue comfortably covers expenses. 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: 10
  • Transparency & Controls: 82
  • Sustainability: 92
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 3.3%; rating input score 3
  • Program expense ratio: 21.8%; rating input score 22

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 84.9%; rating input score 98; 98th percentile among comparable filings
  • Total-asset coverage ratio: 7.71; rating input score 97; 97th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 79; 79th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 65; 65th percentile among comparable filings

Growth

  • Program expense growth: -18.2% per year; rating input score 0; 11th percentile among comparable filings
  • Revenue growth: -0.9% per year; rating input score 0; 24th percentile among comparable filings
  • Asset growth: 3% per year; rating input score 100; 34th percentile among comparable filings

Details

  • Where the money goes: 3.3% of revenue deployed · 21.8% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $4K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 2 filing years from 2011 to 2021
  • 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 3/100.
  • High — Financial Efficiency: Program expense ratio scored 22/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.