The Garden Club of Virginia Inc

Nonprofit profile at a glance

EIN
540591220
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Richmond, VA, USA
Phone
8046434137
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Garden Club, Horticultural Program

Reported finances

Revenue
$1,886,878
Expenses
$1,741,166
Assets
$13,368,757
Liabilities
$1,507

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

Leadership & pay

3 people listed

Highest reported compensation

  • ANDREA BUTLER (EXECUTIVE DI): $131,167 total reported compensation
  • KAREN C ELLSWORTH (DIRECTOR OF): $103,204 total reported compensation

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

Overview

Mission

The gcv restores & preserves historic gardens and landscapes in Virginia, promotes conservation of natural resources, inspires knowledge & appreciation of horticulture & floral design, and provides educational opportunities for its members & the general public.

What it reported doing in 2024

Since 1929, the garden club of Virginia has completed landscape restoration projects at more than 50 historic and culturally significant, publicly accessible gardens across the commonwealth, helping preserve sites that reflect our rich heritage and historic public landscapes. In january 2024, the gcv contracted with a new landscape architect and began design work with several restoration sites. We provided and oversaw the implementation of a new planting plan at university chapel, Washington & lee (lexington), and are developing a reimagined landscape that will showcase native plants at the kent-valentine house (richmond). In a continuing effort to build a comprehensive record of historic gardens in Virginia, the gcv offers research fellowships for graduate students working towards an mla or equivalent degree. The fellowships promote research and documentation of historic public and private Virginia gardens. In 2024, a fellowship was completed at the state arboretum at blandy (boyce).

Operating model

Revenue model
Earned-program. 63% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 95% 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 most voting board members are independent. A relatively small share of available resources goes toward mission work and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 52
  • Transparency & Controls: 94
  • Accountability: 88
  • Sustainability: 66
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 50.6%; rating input score 51
  • Program expense ratio: 63.9%; rating input score 64
  • Fundraising efficiency: $5.54 raised per $1 spent on fundraising; rating input score 20; 20th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 76th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 95.2%; rating input score 95; 25th 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: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 7.7%; rating input score 57; 57th percentile among comparable filings
  • Total-asset coverage ratio: 7.68; rating input score 90; 90th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 82; 82nd percentile among comparable filings
  • Officer compensation ratio: 13.5%; rating input score 27; 27th percentile among comparable filings

Growth

  • Program expense growth: -1.7% per year; rating input score 0; 13th percentile among comparable filings
  • Revenue growth: 3% per year; rating input score 100; 31st percentile among comparable filings
  • Asset growth: 3.8% per year; rating input score 100; 33rd percentile among comparable filings

Details

  • Where the money goes: 50.6% of revenue deployed · 63.9% of spending went to programs
  • Governance: 20 of 21 board members independent · 7 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $1.1M in reported program spending
  • Leadership: top reported pay $131K · 3 people listed
  • Highest-paid contractors: 1 contractor listed · $144K reported
  • Consistency: 34 of 34 current checks pass
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Related organizations: 2 filed related-organization links
  • 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 51/100.
  • High — Financial Efficiency: Fundraising efficiency scored 20/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • Review — Sustainability: Operating margin scored 57/100.
  • High — Sustainability: Officer compensation ratio scored 27/100.