Valley Garden Center Inc

Nonprofit profile at a glance

EIN
860105530
IRS 990 coverage
2021–2024
Forms available
Form 990 2024
Location
Phoenix, AZ, USA
Phone
6022522120
Rating
42
Verdict
MIXED
Rating confidence
Moderate
Sector
Garden Club, Horticultural Program

Reported finances

Revenue
$264,475
Expenses
$123,494
Assets
$356,534
Liabilities
$1,376

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

Leadership & pay

7 people listed

People named in this filing

  • JIM ANDERSON - PRISIDENT (1809 N 15TH AVE PHX AZ 85007)
  • DANA BENOIT (1809 N 15TH AVE PHOENIX)
  • NANCY MEDVED TREASURER (4127 W HAYWARD PHX AZ 85051)

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

Garden Club. Maintain Garden to promote interest in horticulture.

What it reported doing in 2024

Maintain Garden to promote interest in horticulture

Operating model

Revenue model
Other-operating. 97% of the money available for current operations came from other operating 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

MIXED - The filed numbers largely add up and revenue comfortably covers expenses. 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: 12
  • Transparency & Controls: 90
  • Accountability: 18
  • Sustainability: 77
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 10.1%; rating input score 10
  • Program expense ratio: 20.1%; rating input score 20
  • 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: 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: 3 of 7 controls in place; rating input score 43
    • 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: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 53.3%; rating input score 92; 92nd percentile among comparable filings
  • Total-asset coverage ratio: 2.89; rating input score 68; 68th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 51; 51st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -4.3% per year; rating input score 0; 18th percentile among comparable filings
  • Revenue growth: 21.5% per year; rating input score 100; 89th percentile among comparable filings
  • Asset growth: 34.8% per year; rating input score 100; 93rd percentile among comparable filings

Details

  • Where the money goes: 10.1% of revenue deployed · 20.1% of spending went to programs
  • Governance: 0 of 6 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $25K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 4 filing years from 2021 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 — Financial Efficiency: Mission deployment rate scored 10/100.
  • High — Financial Efficiency: Program expense ratio scored 20/100.
  • High — Accountability: Independent voting board scored 0/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Sustainability: Liabilities to assets ratio scored 51/100.