Skagit County Master Gardener Foundation

Nonprofit profile at a glance

EIN
911708135
IRS 990-EZ coverage
2023–2024
Forms available
Form 990-EZ 2024, Form 990-N 2022
Location
Burlington, WA, USA
Phone
3604284270
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Garden Club, Horticultural Program

Official website

Reported finances

Revenue
$75,652
Expenses
$48,143
Assets
$85,639
Liabilities
$3,931

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

Leadership & pay

12 people listed

Executive titles in this filing

  • Deborah Smeltzer (Director and President)
  • Marlene Finley (Director and Past President)
  • Diane Romero (Director and President-Elect)

People named in this filing

  • Deborah Smeltzer (Director and President)
  • Marlene Finley (Director and Past President)
  • Diane Romero (Director and President-Elect)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Educate Skagit County residents on home horticulture

What it reported doing in 2024

Maintain and enhance our Discovery Garden, a demonstration garden open free to the public, visited by over 1,310 people a year, where we share knowledge about local food production, pollinators, native plants, "right plant-right place," water conservation, soil health, plant biodiversity, and sustainable gardening practices, while visitors benefit from our inspiring, relaxing, and beautiful location. This space is also one of our primary sites for outreach and education, including our Tulip Festival visitors (267), DIG-IT! Youth Outreach (300), and Open House visitors (384), events also described in Line 29 and included in people totals for both Line 28 and Line 29.

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 99% 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 a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and liabilities are high compared with assets.

Rating breakdown

  • Financial Efficiency: 63
  • Transparency & Controls: 82
  • Sustainability: 67
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 52.5%; rating input score 52
  • Program expense ratio: 81.7%; rating input score 82

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 36.4%; rating input score 85; 85th percentile among comparable filings
  • Total-asset coverage ratio: 1.78; rating input score 62; 62nd percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 22; 22nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 10.5% per year; rating input score 100; 72nd percentile among comparable filings
  • Revenue growth: 41.3% per year; rating input score 100; 96th percentile among comparable filings
  • Asset growth: 38.2% per year; rating input score 100; 94th percentile among comparable filings

Details

  • Where the money goes: 52.5% of revenue deployed · 81.7% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $39K in reported program spending
  • Leadership: top reported pay $0 · 12 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2023 to 2024
  • 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 52/100.
  • High — Sustainability: Liabilities to assets ratio scored 22/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.