Oregon Master Gardener Association

Nonprofit profile at a glance

EIN
930893329
IRS 990-EZ coverage
2011–2025
Forms available
Form 990-EZ 2025, Form 990-N 2025
Location
Covallis, OR, USA
Phone
6506426694
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Garden Club, Horticultural Program

Reported finances

Revenue
$43,250
Expenses
$40,405
Assets
$177,005
Liabilities
$36,375

Source: IRS Form 990-EZ. Selected filing: tax year 2025. 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)
  • PATRICE L SIPOS (TREASURER)
  • ERIC BOSLER (PAST PRESIDENT)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Enhance horticulture programs in Oregon

What it reported doing in 2025

Sponsor joy of gardening event a Oregon state university with 214 registrant. The 23 county chapters of master gardeners association with the omga basic members

Operating model

Revenue model
Other-operating. 72% of the money available for current operations came from other operating revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 51% for direct work, 45% for grants, and 5% for member benefits.

The verdict

SUPPORTED - The filed numbers largely add up and revenue has grown recently. 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: 56
  • Transparency & Controls: 82
  • Sustainability: 58
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 56.4%; rating input score 56
  • Program expense ratio: 56.9%; rating input score 57

Transparency & Controls

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

Sustainability

  • Operating margin: 6.6%; rating input score 56; 56th percentile among comparable filings
  • Total-asset coverage ratio: 4.38; rating input score 81; 81st percentile among comparable filings
  • Liabilities to assets ratio: 0.21; rating input score 12; 12th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -4.3% per year; rating input score 0; 37th percentile among comparable filings
  • Revenue growth: 4.5% per year; rating input score 100; 68th percentile among comparable filings
  • Asset growth: 4.3% per year; rating input score 100; 54th percentile among comparable filings

Details

  • Where the money goes: 56.4% of revenue deployed · 56.9% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $23K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 7 of 8 current checks pass · 1 finding to review
  • Schedules: 1 filed schedules
  • Filing history: 15 filing years from 2011 to 2025
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 56/100.
  • Review — Financial Efficiency: Program expense ratio scored 57/100.
  • Moderate — Transparency & Controls: Part I part ii net assets crosscheck did not reconcile in the filed values.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Sustainability: Operating margin scored 56/100.
  • High — Sustainability: Liabilities to assets ratio scored 12/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.