Master Gardener Association FY2020 filing

Corvallis, OR501(c)(3)EnvironmentEIN 30-0064561Revenue $54K in FY2020

On file with the IRSomga.org2397 Nw Kings Blvd Pmb 166, 97330-3986 · Corvallis, ORTax-exempt since Sep 2001Publicly supported — 509(a)(2)

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To enhance the oregon state university urban horticulture program in the state of oregon.

100¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Programs: Part IX

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FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Latest return
FY2021
latest Form 990
Concern: the latest return is for FY2021, 5 tax years back; more than 4 tax years.
IRS e-file · Filing history
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
135 mo
of spending, in cash
Looks good: 135.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 34 voting members
Concern: none of 34 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$54K
Spent
$21K
To programs
100%
Net assets
$237K
By yearFY2020–FY2021
Revenue
$54K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$54K
FY2021$112K
Net assets
$237K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$237K
FY2021$131K

From the FY2020 Form 990 · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2021) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2021. IRS ruling in Sep 2001.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $21K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

4 people listed on the 990.

Part VII, Section A · reportable compensation
President
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
President Elect
$0Pt VII · Sec A
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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Supports Oregon State University's urban horticulture program.

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Provided by the organization

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2 programs · $21K · in their own filed words · FY2020
01

Miscellaneous special projects and programs.

$11Kprogram expense
02

Grants and scholarships to further the education of students in horticulture and assisting chapters with special projects. The purpose of this organization is to assist the oregon state university extension program dealing with home horticulture.

$10Kprogram expense

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$54K
Ln 12
Fees for servicesLn 2g$48K
Gifts and grantsLn 1h$4K
Investment incomeLn 3$2K
Money outPt IX
$21K
Ln 25
Programscol B$21K
Owns and owesPt X
$237K
net assets · Ln 32
Cash and savingsLn 1–2$236K
Total assetsLn 16$237K
LiabilitiesLn 26$0
PeoplePt VI, VII
4
listed · VII A
PaidVII A0
Voting boardVI 1a34
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$4K
Fees for servicesLn 2g$48K
Investment incomeLn 3$2K
Total revenueLn 12$54K
Assets in detailPt X, end of year
CashLn 1$62K
SavingsLn 2$174K
Cash and savings togetherLn 1–2$236K
Land, buildings, equipmentLn 10c$840
Total assetsLn 16$237K
LiabilitiesLn 26$0
Net assetsLn 32$237K
OperationsPt I, VI
EmployeesI 50
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$282K$236K
Land, buildings, equipmentLn 10c$1K$840
Total assetsLn 16$284K$237K
LiabilitiesLn 26$0$0
Net assetsLn 32$284K$237K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Office expensesLn 13$371$371
Conferences, conventions and meetingsLn 19$522$522
Depreciation, depletion and amortizationLn 22$560$560
Other expenses (24a–d)Ln 24$19K$19K
All other expensesLn 24e$377$377
Total functional expensesLn 25$21K$21K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2021 Latest $112K$131K 990 PDF
FY2020 Viewing $54K$21K$33K$237K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2020 990 (6 parts)
Part I · Summary $54,064 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $36,132$3,967
I-9 Program service revenuePrior year $320,873$48,327
I-10 Investment incomePrior year $2,014$1,770
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $359,019$54,064
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $0$0
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $279,412$20,932
I-18 Total expensesPrior year $279,412$20,932
I-19 Revenue less expensesPrior year $79,607$33,132
Part VI · Governance 0 of 34 board members independent, 3 to look at
VI-1a Voting members of the governing body34
VI-1b Independent voting members0
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $54,064 across 5 lines filed
VIII-1f All other contributions, gifts and grants$3,967
VIII-1h Total contributions, gifts and grants$3,967
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $48,327$48,327
VIII-3 Investment incomeRelated to mission $1,770$1,770
VIII-12 Total revenueRelated to mission $50,097 · Unrelated business $0 · Excluded from tax $0$54,064
Part IX · Statement of functional expenses $20,932 across 5 lines filed
IX-13 Office expensesPrograms $371$371
IX-19 Conferences, conventions and meetingsPrograms $522$522
IX-22 Depreciation, depletion and amortizationPrograms $560$560
IX-24 Other expenses (24a–d)Programs $19,102$19,102
IX-24e All other expensesPrograms $377$377
IX-25 Total functional expensesPrograms $20,932 · Management $0 · Fundraising $0$20,932
Part X · Balance sheet $236,985 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $160,378$62,109
X-2 Savings and temporary cash investmentsStart of year $121,760$174,036
X-10c Land, buildings and equipment, netStart of year $1,400$840
X-16 Total assetsStart of year $283,538$236,985
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $283,538$236,985
X-33 Total liabilities and net assetsStart of year $283,538$236,985
Part XI · Reconciliation of net assets $236,985 net assets at year end
XI-1 Total revenue$54,064
XI-2 Total expenses$20,932
XI-3 Revenue less expenses$33,132
XI-4 Net assets at start of year$283,538
XI-9 Other changes in net assets−$79,685
XI-10 Net assets at end of year$236,985

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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