Rancho Santa Ana Botanic Garden

Nonprofit profile at a glance

EIN
951664113
IRS 990 coverage
2015–2024
Forms available
Form 990 2024
Location
Claremont, CA, USA
Phone
9096258767
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Botanical Gardens, Arboreta and Botanical Organizations

Official website

Reported finances

Revenue
$6,016,009
Expenses
$6,457,867
Assets
$32,989,621
Liabilities
$1,012,097

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

Leadership & pay

23 people listed

Executive titles in this filing

  • LUCINDA A MCDADE (EXECUTIVE DIRECTOR)

Highest reported compensation

  • LUCINDA A MCDADE (EXECUTIVE DIRECTOR): $180,934 total reported compensation
  • KRISTINE CROSBY (CHIEF FINANCIAL OFFICER): $100,575 total reported compensation

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

Overview

Mission

Rancho santa ana botanic gardens promotes botany, conservation, and horticulture to inspire, inform and educate the public and scientific community about California's native flora. The garden is devoted to the collection, cultivation, study, and display of native California plants and to graduate training and research in plant systematics and evolution. Through all its programs, the garden makes significant contributions to the appreciation, enjoyment, understanding, and thoughtful utilization of our natural heritage.

What it reported doing in 2024

Research, library and herbarium - the organization maintains a comprehensive living collection of California native plants, an extensive dried specimen collection in the herbarium, and a wide-ranging collection of botany volumes held in its library. No cost has been capitalized for these collections as it is impractical to determine their value due to the large number of items and the long span of years it has taken to create the collections. In addition, capitalizing collections contradicts standards of collections stewardship and is counter to the ethical standards set forth by the museum field. Library and archive - the research library contains approximately 48,000 volumes and 750 current journals and periodicals. Acquisitions increase yearly and include bound journals and periodicals. The library also houses the archives which include the marcus jones archives and collection, as well as the samuel parish collections; both men were local botanists in the late 19th century. Herbarium - the combined herbarium of rancho santa ana botanic gardens is about the tenth largest in the united states and the third largest in the western united states, with current holdings totaling over 1,100,000 specimens representing plant diversity worldwide and with superlative strengths in holding of plants from California and other mediterranean climate regions.

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

SUPPORTED - 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 79
  • Accountability: 91
  • Sustainability: 48
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.6%; rating input score 81
  • Program expense ratio: 74.8%; rating input score 75
  • Fundraising efficiency: $5.79 raised per $1 spent on fundraising; rating input score 21; 21st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • 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; 63rd percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -7.3%; rating input score 17; 17th percentile among comparable filings
  • Total-asset coverage ratio: 5.11; rating input score 84; 84th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 76; 76th percentile among comparable filings
  • Officer compensation ratio: 4.4%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: 2.5% per year; rating input score 100; 25th percentile among comparable filings
  • Revenue growth: 5.7% per year; rating input score 100; 46th percentile among comparable filings
  • Asset growth: 2.2% per year; rating input score 100; 20th percentile among comparable filings

Details

  • Where the money goes: 80.6% of revenue deployed · 74.8% of spending went to programs
  • Governance: 20 of 20 board members independent · 7 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $4.8M in reported program spending
  • Leadership: top reported pay $181K · 23 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 4 contractors listed · $804K reported
  • Consistency: 33 of 33 current checks pass
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 10 filing years from 2015 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Fundraising efficiency scored 21/100.
  • High — Sustainability: Operating margin scored 17/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • Review — Sustainability: Officer compensation ratio scored 58/100.