Therapeutic Gardens Inc

Nonprofit profile at a glance

EIN
882184761
IRS 990 coverage
2024–2024
Forms available
Form 990 2024, Form 990-N 2023
Location
Encinitas, CA, USA
Phone
7608150644
Rating
38
Verdict
REVIEW
Rating confidence
Moderate
Sector
Botanical, Horticultural, and Landscape Services

Reported finances

Revenue
$393,018
Expenses
$363,044
Assets
$29,974
Liabilities
$0

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

Leadership & pay

3 people listed

Executive titles in this filing

  • AMY HITE (PRESIDENT)

Highest reported compensation

  • AMY HITE (PRESIDENT): $157,450 total reported compensation
  • DENNIS MELCHING (SECRETARY): $24,000 total reported compensation
  • SIEGLINDE HITE (TREASURER): $1,740 total reported compensation

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

Overview

Mission

Therapeutic gardens inc. Builds gardens for health and well-being. Our team of landscape designers, landscape contractors and volunteers meet with clients (typically schools and non-profits) to determine garden and program needs, design and build gardens according to budget, timeline and location. Upon completion, our maintenance team implements a maintenance plan for the new garden

What it reported doing in 2024

Therapeutic Gardens, Inc. designs, builds, and maintains gardens that promote health and well-being for schools, nonprofits, and community organizations. Our team of landscape designers, contractors, and volunteers collaborates with clients to assess their garden needs, develop customized designs, and oversee construction based on budget and site constraints. In addition to creating these therapeutic spaces, our maintenance team ensures long-term sustainability by implementing tailored care plans. In 2024, we successfully completed 8 garden projects, benefiting 350 students, educators, and community members through nature-based programming and environmental improvements.

Operating model

Revenue model
Earned-program. 95% of the money available for current operations came from fees and other program revenue.
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.

The verdict

REVIEW - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 41
  • Transparency & Controls: 60
  • Accountability: 9
  • Sustainability: 38
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 44.8%; rating input score 45
  • Program expense ratio: 48.5%; rating input score 49
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 22
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 7.6%; rating input score 56; 56th percentile among comparable filings
  • Total-asset coverage ratio: 0.08; rating input score 6; 6th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 50.5%; rating input score 4; 4th percentile among comparable filings

Growth

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

Details

  • Where the money goes: 44.8% of revenue deployed · 48.5% of spending went to programs
  • Governance: 0 of 3 board members independent · 2 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $176K in reported program spending
  • Leadership: top reported pay $157K · 3 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 13 of 13 current checks pass
  • Schedules: 3 filed schedules · includes executive pay
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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 45/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 49/100.
  • High — Accountability: Governance controls: 6 of 8 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 6/100.
  • Review — Sustainability: Operating margin scored 56/100.
  • High — Sustainability: Officer compensation ratio scored 4/100.