The Garden Club of Georgia Inc

Nonprofit profile at a glance

EIN
580706724
IRS 990 coverage
2015–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Athens, GA, USA
Phone
7064952416
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Garden Club, Horticultural Program

Official website

Reported finances

Revenue
$260,996
Expenses
$451,231
Assets
$2,966,504
Liabilities
$504

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

Leadership & pay

8 people listed

Executive titles in this filing

  • LISA HALL (PRESIDENT)
  • DIANE HUNTER (FIRST VICE PRESIDENT)
  • BESS HARTLEY (SECOND VICE PRESIDENT)
  • MARILYN MCDONNELL (THIRD VICE PRESIDENT)
  • NILSA SUMMEY (FOURTH VICE PRESIDENT)

People named in this filing

  • LISA HALL (PRESIDENT)
  • DIANE HUNTER (FIRST VICE PRESIDENT)
  • BESS HARTLEY (SECOND VICE 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. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To further the education of members and the public in gardening, horticulture, botany, conservation, and other related fields.

What it reported doing in 2024

Seven districts - the state of Georgia is geographically divided into seven districts to simplify the flow of information and administration. District boards produce flower shows, conventions, workshops, and seminars promoting the stated purpose of the club. The districts also service membership and general public requests and needs.

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 program-spending lines do not add up, so the filing cannot show reliably whether the nonprofit works directly or through others.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 70
  • Transparency & Controls: 76
  • Accountability: 70
  • Sustainability: 41
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 83.1%; rating input score 83
  • Program expense ratio: 71.3%; rating input score 71
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 85.7%; rating input score 86; 3rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 73.1%; rating input score 73; 46th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -72.9%; rating input score 3; 3rd percentile among comparable filings
  • Total-asset coverage ratio: 6.57; rating input score 84; 84th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 59; 59th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 0.3% per year; rating input score 100; 32nd percentile among comparable filings
  • Revenue growth: 0.1% per year; rating input score 100; 24th percentile among comparable filings
  • Asset growth: 1% per year; rating input score 100; 29th percentile among comparable filings

Details

  • Where the money goes: 83.1% of revenue deployed · 71.3% of spending went to programs
  • Governance: 8 of 8 board members independent · 2 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $322K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 23 of 25 current checks pass · 2 findings to review
  • Schedules: 5 filed schedules · includes grants
  • Filing history: 10 filing years from 2015 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.

  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Sustainability: Operating margin scored 3/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Sustainability: Liabilities to assets ratio scored 59/100.