Theodore Payne Foundation for Wild Flowers and Native Plants Inc

Nonprofit profile at a glance

EIN
956095398
IRS 990 coverage
2016–2024
Forms available
Form 990 2024
Location
Sun Valley, CA, USA
Phone
8187681802
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Natural Resources Conservation and Protection

Official website

Reported finances

Revenue
$2,885,705
Expenses
$2,900,035
Assets
$4,334,358
Liabilities
$598,240

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

Leadership & pay

21 people listed

Executive titles in this filing

  • ERIC CALLOW (PRESIDENT (TO 09/2024))
  • CARLOS FLORES (PRESIDENT (FROM 9/2024))
  • PRECIOUS AIYELOJA (VICE PRESIDENT (FROM 09/2024))
  • KATIE TILFORD SEE SCH O (EXECUTIVE DIRECTOR)
  • AMY GREENWOOD SEE SCH O (EXECUTIVE DIRECTOR)
  • EVAN MEYER SEE SCH O (EXECUTIVE DIRECTOR)

Highest reported compensation

  • EVAN MEYER SEE SCH O (EXECUTIVE DIRECTOR): $111,502 total reported compensation
  • KATIE TILFORD SEE SCH O (EXECUTIVE DIRECTOR): $100,908 total reported compensation

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

Overview

Mission

Theodore payne foundation for wildflowers and native plans inc.(tpf)inspires and educates southern californians about the beauty and ecological benefits of California native plant landscapes.

What it reported doing in 2024

Horticulture: across its 22-acre sun valley property and satellite los nogales nursery in montecito heights, tpf showcases native plant horticulture. The headquarters property includes extensive demonstration gardens, natural vegetation, educational facilities, and plant production fields, alongside a full-service nursery, seed program, and bookstore. Much of the horticultural work onsite is accomplished through a robust volunteer program, which had 277 active participants in 2025. Tpf offers horticultural and botanical support to government agencies, nonprofit partners, and private businesses with a focus on rare plant conservation and urban restoration. Tpf sold 128,590 native plants and over 41,857 packets of native seeds. 6,055 of the plants sold/distributed were grown from locally sourced seed, providing the maximum benefit to biodiversity.

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 100% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 92
  • Accountability: 92
  • Sustainability: 41
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 71.9%; rating input score 72
  • Fundraising efficiency: $3.91 raised per $1 spent on fundraising; rating input score 12; 12th 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: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 93.8%; rating input score 94; 24th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -0.5%; rating input score 31; 31st percentile among comparable filings
  • Total-asset coverage ratio: 1.49; rating input score 52; 52nd percentile among comparable filings
  • Liabilities to assets ratio: 0.14; rating input score 52; 52nd percentile among comparable filings
  • Officer compensation ratio: 7.3%; rating input score 40; 40th percentile among comparable filings

Growth

  • Program expense growth: 13.9% per year; rating input score 100; 75th percentile among comparable filings
  • Revenue growth: 11.9% per year; rating input score 100; 74th percentile among comparable filings
  • Asset growth: 5.2% per year; rating input score 100; 35th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 71.9% of spending went to programs
  • Governance: 15 of 16 board members independent · 7 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $2.1M in reported program spending
  • Leadership: top reported pay $112K · 21 people listed
  • Consistency: 33 of 33 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 9 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • High — Financial Efficiency: Fundraising efficiency scored 12/100.
  • Moderate — Sustainability: Operating margin scored 31/100.
  • Review — Accountability: Governance controls: Document-retention policy not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 52/100.
  • Moderate — Sustainability: Officer compensation ratio scored 40/100.
  • Review — Sustainability: Liabilities to assets ratio scored 52/100.