Woodland Arboretum Foundation

Nonprofit profile at a glance

EIN
311309373
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Dayton, OH, USA
Phone
9372283221
Rating
51
Verdict
MIXED
Rating confidence
Moderate
Sector
Botanical Gardens, Arboreta and Botanical Organizations

Official website

Reported finances

Revenue
$453,725
Expenses
$103,076
Assets
$4,118,585
Liabilities
$0

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

Leadership & pay

5 people listed

Executive titles in this filing

  • VAIL MILLER JR (PRESIDENT OF THE BOARD/CHA)
  • LEE CARPENTER (VICE PRESIDENT)
  • SEAN O'REGAN (PRES/CEO WOODLAND CEMETERY)

Highest reported compensation

  • SEAN O'REGAN (PRES/CEO WOODLAND CEMETERY): $220,758 total reported compensation

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

Overview

Mission

Woodland arboretum foundation is dedicated to meeting the public's need for natural recreation space, environmental education and assisting the cemetery with the selection, planting and care of arboriculture and horticultural features. The foundation also assists in providing a cultural workshop for volunteers interested in contributing to the natural beauty and value of dayton's urban environment, preservation of historical artifacts, and serving as an urban field station for institutions of higher education and geological study.

What it reported doing in 2024

Post pandemic in 2021, woodland reinstituted in person educational events and tours to compliment virtual tours that were implemented in 2020 for the public. A total of 212 in person tours or presentations were conducted as well at the option for walking the grounds of the cemetery and doing a self-guided tour. Specific projects included a tree maintenance program to remove dead or failing trees, planting of new trees, placement of horticultural displays throughout the cemetery, and restoration and preservation of significant historic structures.

Operating model

Revenue model
Grant-funded. 69% of the money available for current operations came from government grants.
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

MIXED - 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: 14
  • Transparency & Controls: 65
  • Accountability: 83
  • Sustainability: 86
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 10.3%; rating input score 10
  • Program expense ratio: 23.6%; rating input score 24
  • 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 80%; rating input score 80; 21st 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: Pass
    • CEO compensation review process: Fail
    • 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: 77.3%; rating input score 97; 97th percentile among comparable filings
  • Total-asset coverage ratio: 39.96; rating input score 98; 98th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 17.4%; rating input score 22; 22nd percentile among comparable filings

Growth

  • Program expense growth: 5.3% per year; rating input score 100; 55th percentile among comparable filings
  • Revenue growth: 12.1% per year; rating input score 100; 77th percentile among comparable filings
  • Asset growth: 21.8% per year; rating input score 100; 86th percentile among comparable filings

Details

  • Where the money goes: 10.3% of revenue deployed · 23.6% of spending went to programs
  • Governance: 4 of 5 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $24K in reported program spending
  • Leadership: top reported pay $221K · 5 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 2 contractors listed · $415K reported
  • Consistency: 17 of 17 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 10/100.
  • High — Financial Efficiency: Program expense ratio scored 24/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Accountability: Governance controls: CEO compensation review process not reported.
  • High — Sustainability: Officer compensation ratio scored 22/100.