Yakima Area Arboretum & Botanical Garden

Nonprofit profile at a glance

EIN
916073776
IRS 990 coverage
2012–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Yakima, WA, USA
Phone
5094573677
Rating
83
Verdict
STRONG
Rating confidence
Standard
Sector
Botanical Gardens, Arboreta and Botanical Organizations

Official website

Reported finances

Revenue
$571,643
Expenses
$648,437
Assets
$1,094,854
Liabilities
$27,619

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

Leadership & pay

17 people listed

Executive titles in this filing

  • COLLEEN ADAMS-SCHUPPE (EXECUTIVE DIRECTOR)
  • DAVE MCDONNELL (PRESIDENT)
  • STUART SIMMONS (PRESIDENT (THRU 12/24))
  • ERIC ANDERSON (VICE PRESIDENT)
  • COREY SINCLAIR (SECOND VICE PRESIDENT (THRU 04/24))

Highest reported compensation

  • COLLEEN ADAMS-SCHUPPE (EXECUTIVE DIRECTOR): $81,452 total reported compensation

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

Overview

Mission

To inspire people of all ages to discover and connect with nature through a diverse collection of tree and shrubs hardy to the inland northwest and through nature based educational programs for adults and children.

What it reported doing in 2024

Education - educational programming for both children and adults, including a summer nature day camp for children, field trip programs, naturalist walks, evening and weekend classes/lectures, interpretive materials, and the largest arbor day event in the region.

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.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 94
  • Accountability: 79
  • Sustainability: 34
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 94.9%; rating input score 95
  • Program expense ratio: 80.4%; rating input score 80
  • Fundraising efficiency: $10.43 raised per $1 spent on fundraising; rating input score 39; 39th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 19th 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -13.4%; rating input score 14; 14th percentile among comparable filings
  • Total-asset coverage ratio: 1.69; rating input score 59; 59th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 60; 60th percentile among comparable filings
  • Officer compensation ratio: 12.6%; rating input score 29; 29th percentile among comparable filings

Growth

  • Program expense growth: 5.8% per year; rating input score 100; 46th percentile among comparable filings
  • Revenue growth: 2.2% per year; rating input score 100; 26th percentile among comparable filings
  • Asset growth: -5.4% per year; rating input score 0; 6th percentile among comparable filings

Details

  • Where the money goes: 94.9% of revenue deployed · 80.4% of spending went to programs
  • Governance: 13 of 13 board members independent · 4 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $521K in reported program spending
  • Leadership: top reported pay $81K · 17 people listed
  • Consistency: 30 of 31 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 12 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • 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 — Accountability: Governance controls: 3 of 7 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 39/100.
  • High — Sustainability: Operating margin scored 14/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 59/100.
  • High — Sustainability: Officer compensation ratio scored 29/100.