The Berry Botanic Garden

Nonprofit profile at a glance

EIN
930686700
IRS 990 coverage
2010–2010
Forms available
Form 990 2010
Location
Portland, OR, USA
Phone
5036364112
Rating confidence
Limited
Sector
Botanical Gardens, Arboreta and Botanical Organizations

Official website

Reported finances

Revenue
$205,741
Expenses
$312,646
Assets
$1,494,395
Liabilities
$16,064

Source: IRS Form 990. Selected filing: tax year 2010. Amounts in USD.

Leadership & pay

9 people listed

Source: IRS Form 990. Selected filing: tax year 2010. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To promote Northwest native plants, maintain special plant collections, conserve native endangered plants and offer related educational opportunities

What it reported doing in 2010

Conservation: our mission is to provide comprehensive off-site conservation resources in support of habitat-based conservation efforts in the pacific northwest, and to use our expertise in support of plant conservation regionally, nationally and globally. The organization provides a variety of services to support regional plant conservation efforts. We share our expertise in saving plants of this region with the global plant conservation community through formal scientific presentations, contributions to books and consultation work.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 100
  • Accountability: 74
  • Sustainability: 35
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 59th percentile among comparable filings
  • Pay-setting controls: Limited
  • 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; 64th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -52%; rating input score 5; 5th percentile among comparable filings
  • Total-asset coverage ratio: 4.78; rating input score 77; 77th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 62; 62nd percentile among comparable filings
  • Officer compensation ratio: 18.4%; rating input score 24; 24th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 8 of 8 board members independent · 3 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $203K in reported program spending
  • Leadership: top reported pay $58K · 9 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.

Key Signals

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

  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • High — Sustainability: Operating margin scored 5/100.
  • High — Sustainability: Officer compensation ratio scored 24/100.