Quail Botanical Gardens Foundation

Nonprofit profile at a glance

EIN
956120581
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Encinitas, CA, USA
Phone
7604363036
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Botanical Gardens, Arboreta and Botanical Organizations

Official website

Reported finances

Revenue
$11,143,670
Expenses
$9,452,006
Assets
$15,262,904
Liabilities
$441,024

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

Leadership & pay

23 people listed

Executive titles in this filing

  • ARI NOVY PHD (PRESIDENT & CEO)

Highest reported compensation

  • ARI NOVY PHD (PRESIDENT & CEO): $305,996 total reported compensation
  • TOMOKO KUTA (CHIEF OPERATIONS AND EXPERIENCE OFFICER): $146,240 total reported compensation
  • JILL GARDNER (SR. DIRECTOR, PEOPLE & CULTURE): $131,202 total reported compensation

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

Overview

Mission

The mission of san diego botanic garden: we garden to create, share, and apply plant wisdom in our world. The organization's diverse topography and wide variety of microclimates provides visitors with the varied sensations of strolling through a tropical rainforest to hiking in the high-desert. Four miles of trails wind through 29 uniquely themed gardens.

What it reported doing in 2024

Visitor experience - san diego botanic garden (sdbg) spans 37-acres overlooking the pacific ocean and serves as a peaceful urban oasis in the heart of encinitas, California. During fiscal year 2025 116,139 visitors enjoyed the garden's 4 miles of trails and 29 uniquely-themed gardens and plant collections which provide an immersive educational experience of various plant families, flowers, and trees from all over the world. Gardens range from the largest bamboo collection in north america to the award-winning hamilton children's garden. Sdbg was named one of the" top 10 botanic gardens" by USA today and one of the "top 10 north american gardens worth traveling for" by the canadian garden council and american public garden association. Sdbg maintains over 5,200 different plant species in its living collections, including hundreds of species not represented at other botanic gardens. The dickinson family education conservatory houses botanic-themed events and exhibits.the seeds of wonder and hamilton children's gardens invite young children and their families to safely play outdoors and explore nature. Over 285 volunteers serve to enhance the programming in areas such as education, public tours, visitor services, horticulture and garden maintenance. Sdbg seeks to inspire an understanding and love of nature through adult enrichment classes focusing on horticulture, water conservation, fire-safe landscaping, soil maintenance, hydroponic gardening, wellness and the arts. Sdbg offers discounts on admission and memberships to active duty military families, seniors, students, and through participation in the museums for all program. Partnerships with community members, schools and other organizations serve diverse populations through free outreach programs and discounted admission. Sdbg has an active idea (inclusion, diversity, equity, accessibility) council that ensures we meet the needs of all.

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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 81
  • Accountability: 100
  • Sustainability: 66
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 66.3%; rating input score 66
  • Program expense ratio: 76.1%; rating input score 76
  • Fundraising efficiency: $18.57 raised per $1 spent on fundraising; rating input score 55; 55th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 94.1%; rating input score 94; 20th percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Pass
    • 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; 66th percentile among comparable filings
  • Governance controls: 9 of 9 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: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 15.2%; rating input score 76; 76th percentile among comparable filings
  • Total-asset coverage ratio: 1.61; rating input score 54; 54th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 88; 88th percentile among comparable filings
  • Officer compensation ratio: 7.5%; rating input score 33; 33rd percentile among comparable filings

Growth

  • Program expense growth: 15.9% per year; rating input score 100; 85th percentile among comparable filings
  • Revenue growth: 11.3% per year; rating input score 100; 78th percentile among comparable filings
  • Asset growth: 6.5% per year; rating input score 100; 45th percentile among comparable filings

Details

  • Where the money goes: 66.3% of revenue deployed · 76.1% of spending went to programs
  • Governance: 19 of 19 board members independent · 9 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $7.2M in reported program spending
  • Leadership: top reported pay $306K · 23 people listed · 4 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $102K reported
  • Consistency: 31 of 31 current checks pass
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 11 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 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.

  • Review — Financial Efficiency: Fundraising efficiency scored 55/100.
  • Review — Sustainability: Total-asset coverage ratio scored 54/100.
  • Moderate — Sustainability: Officer compensation ratio scored 33/100.