The Garden Club of North Carolina Inc

Nonprofit profile at a glance

EIN
560633234
IRS 990 coverage
2020–2024
Forms available
Form 990 2024, Form 990-N 2017
Location
Raleigh, NC, USA
Phone
9198340686
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Garden Club, Horticultural Program

Reported finances

Revenue
$127,653
Expenses
$106,894
Assets
$765,932
Liabilities
$11,187

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

Leadership & pay

7 people listed

Executive titles in this filing

  • LINDA MCLENDON (PRESIDENT)
  • CHARLES MCLENDON (1ST VICE PRESIDENT)
  • MARILYN WRIGHT (2ND VICE PRESIDENT)

People named in this filing

  • LINDA MCLENDON (PRESIDENT)
  • CHARLES MCLENDON (1ST VICE PRESIDENT)
  • MARILYN WRIGHT (2ND 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 provide a non-profit, philanthropic, and educational association for members; to coordinate the interests of all member garden clubs; to study the art of gardening; to encourage environmental improvement and the protection and conservation of our natural resoucres; and to assist in educating the youth of our state in garden club activities.

What it reported doing in 2024

The garden club of North Carolina makes awards to member clubs who best meet the objectives of the garden club and to individuals who have made outstanding contributions to their club and their community.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 47% for direct work, and 53% for grants.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 38
  • Transparency & Controls: 93
  • Accountability: 70
  • Sustainability: 71
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 47%; rating input score 47
  • Program expense ratio: 37.4%; rating input score 37
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 80th 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 16.3%; rating input score 69; 69th percentile among comparable filings
  • Total-asset coverage ratio: 7.17; rating input score 85; 85th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 43; 43rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 0.9% per year; rating input score 100; 34th percentile among comparable filings
  • Revenue growth: 1.7% per year; rating input score 100; 33rd percentile among comparable filings
  • Asset growth: -0.8% per year; rating input score 0; 22nd percentile among comparable filings

Details

  • Where the money goes: 47% of revenue deployed · 37.4% of spending went to programs
  • Governance: 29 of 29 board members independent · 2 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $40K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 5 filing years from 2020 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 47/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 37/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 43/100.