Civic Intelligence

Western Reserve Herb Society

EIN 23-7003228 • 501(c)3 • Cleveland, OH

Profile

Wrhs is a non-profit organization which is a unit of the herb society of america. Wrhs is dedicated to promoting the knowledge, use and delight of herbs through educational programs, research, and public outreach.

11030 East BlvdCleveland, OH 44106

www.westernreserveherbsociety.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

18th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

19th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

72nd percentile

19%

Higher net margin than 72% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

50th percentile

$0

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

64th percentile

9.7%

Faster asset growth than 64% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

32nd percentile

-1.6%

Faster revenue growth than 32% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Assets

Up

$1,272,070

Up $214,696 (+20%) from 2022

Liabilities

Flat

$0

Flat from 2022

Net Assets

Up

$1,272,070

Up $214,696 (+20%) from 2022

Revenue

Down

$95,671

Down $3,154 (-3.2%) from 2022

Expenses

Up

$77,818

Up $16,377 (+27%) from 2022

Net Income

Down

$17,853

Down $19,531 (-52%) from 2022

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2015: $958,622Liabilities 2015: $0Net Assets 2015: $958,6222015Assets 2016: $961,302Liabilities 2016: $0Net Assets 2016: $961,3022016Assets 2017: $1,051,243Liabilities 2017: $0Net Assets 2017: $1,051,2432017Assets 2018: $955,620Liabilities 2018: $0Net Assets 2018: $955,6202018Assets 2020: $1,253,218Liabilities 2020: $0Net Assets 2020: $1,253,2182020Assets 2021: $1,334,453Liabilities 2021: $0Net Assets 2021: $1,334,4532021Assets 2022: $1,057,374Liabilities 2022: $0Net Assets 2022: $1,057,3742022Assets 2024: $1,272,070Liabilities 2024: $0Net Assets 2024: $1,272,0702024

Highlighted filing

2024

Assets$1,272,070
Liabilities$0
Net Assets$1,272,070

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$100K$50K$0-$50K-$100KRevenue 2015: $61,572Expenses 2015: $70,936Net Income 2015: -$9,3642015Revenue 2016: $7,398Expenses 2016: $76,677Net Income 2016: -$69,2792016Revenue 2017: $98,558Expenses 2017: $98,849Net Income 2017: -$2912017Revenue 2018: $67,103Expenses 2018: $77,315Net Income 2018: -$10,2122018Revenue 2020: $59,479Expenses 2020: $39,209Net Income 2020: $20,2702020Revenue 2021: $82,136Expenses 2021: $42,603Net Income 2021: $39,5332021Revenue 2022: $98,825Expenses 2022: $61,441Net Income 2022: $37,3842022Revenue 2024: $95,671Expenses 2024: $77,818Net Income 2024: $17,8532024

Highlighted filing

2024

Revenue$95,671
Expenses$77,818
Net Income$17,853

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 18, 2025
Return Version
2024v5.2
Gross Receipts
$524,813
Mission and Program Overview

Mission

Wrhs is a non-profit organization which is a unit of the herb society of america. Wrhs is dedicated to promoting the knowledge, use and delight of herbs through educational programs, research, and public outreach.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,093,362$1,187,924▲ $94,562
Savings and Temporary Cash Investments$100,808$84,146▼ $16,662
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$1,194,170$1,272,070▲ $77,900
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$871,577$949,477▲ $77,900
Net Assets With Donor Restrictions$322,593$322,593→ $0
Total Net Assets Fund Balance$1,194,170$1,272,070▲ $77,900
Total Liabilities and Net Assets / Fund Balance$1,194,170$1,272,070▲ $77,900

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$29,590$29,590
Compensation and Service Providers

Board Members and Trustees

NameTitle
Donna PayerleChair
Priscilla JonesAssistant Treasurer
Paula RossiCorresponding Secretary
Darlene HritzRecording Secretary
Judy RicciTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$7,035
Program Service Revenue
$0
Investment Income
$73,524
Other Revenue
$15,112
All Other Contributions
$125
Change in Net Assets
$17,853
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$53,818
Grants and Similar Amounts Paid$24,000
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$24,000--$24,000
Fees for Service Investment Mgmnt Fees-$15,285-$15,285
Information Technology-$5,967-$5,967
Fees for Services Accounting-$1,900-$1,900
Other Expenses$908--$908
All Other Expenses$200$275-$475
Total Functional Expenses$54,391$23,427$0$77,818
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$18,116
Fundraising Direct Expenses$3,630
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Herb Fair$18,116$18,116$3,630$14,486
Total Events$18,116$18,116$3,630$14,486
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Members of the organization - the membership classifications for wrhs are active, sustaining, honorary, and prospective. Active members have the right to vote at any meeting of members at which they are present. They have a right to information disseminated by the unit, the right to hold office and serve on the board and committees of the unit and all other rights provided by the ohio revised code. Sustaining, honorary and prospective members are non-voting. Sustaining members are entitled to all privileges of membership in the unit except voting, holding office, serving on standing committees in any official capacity, and mentoring new members. Honorary members do not have the right to vote but have a right to the floor, no payment of dues, and receipt of publications available to other members. Every prospective member is provided by the membership committee with a copy of the bylaws of the unit and a packet of information about the unit (containing a history of the unit, a description of its current projects, its overall goals, and the degree of involvement expected of each prospective member). Prospective members are also provided with access to the member section of the unit's website.

Form 990, Part VI, Section A, Line 7A

Powers of the members - the board consists of the unit chair/president, vice chair, recording secretary, treasurer, garden chair, public relations chair, the ways and means chair and the past unit chair (in an ex officio, non-voting capacity). After being nominated by the nominating committee, the officers are elected at the annual meeting of members by a majority vote of the active members present, provided there is a quorum of forty percent (40%) of the total number of active members. All officers take office immediately upon election. The garden chair, public relations chair and ways and means chair are nominated by the nominating committee and approved by the unit chair/president in january of each year. The nominating committee consists of three active members who have been active members for at least 5 years. The chair is selected by the board in june of each year and the other two members of the nominating committee are selected by the members at the june unit meeting each year.

Form 990, Part VI, Section A, Line 7B

Decisions reserved for the members - active members have the right to vote at any meeting of members at which they are present. Each active member present at a meeting has one (1) vote. Except as otherwise provided in the bylaws, all matters submitted to a meeting of members are determined by a majority vote of the active members present, provided there is a quorum. A quorum is forty percent (40%) of the total number of active members. A majority vote of the active members is required to select honorary members, elect officers, approve the anual budget, approve non-budgeted expenditures between $500-$5000, and approve or amend policies. A two-thirds vote of the active members is required to change the dues, approve non-budgeted expenditures in excess of $5000, approve any proposal for a change that might affect the overall style, design, character, or structure of the western reserve herb society garden, whether paid for by the western reserve herb society or another source, and amend the bylaws. All other action required to be approved by the unit's active members is governed by the requirements of the ohio revised code.

Form 990, Part VI, Section B, Line 11B

Review of form 990 - the treasurer and the finance committee review form 990 with the assistance of the outside accounting firm.

Form 990, Part VI, Section B, Line 12C

Monitoring and enforcement of conflict policy - the organization requires all officers and directors to annually disclose any conflicts of interest with respect to dealings with wrhs. If a conflict arises, the person with the conflict is not permitted to participate in the discussion of the matter or to vote. The decision of whether to proceed with the proposed transaction is made by the people who are independent of the person with the conflict. Such decisions must be made in the best interests of the organization.

Form 990, Part VI, Section C, Line 19

Availability of documents - the organization does not make its governing documents, conflict of interest policy or financial statements available to the general public.

Filing and Contact Details

Filer

Filer Name
Western Reserve Herb Society
EIN
23-7003228
Phone
2163876646
Address
11030 EAST BLVD, CLEVELAND, OH 44106

Signing Officer

Name
Judy Ricci
Title
Treasurer
Phone
2163876646
Signed
2025-07-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Judy Ricci
Formed
1968
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
85

Preparer

Firm
Barnes Wendling Cpas Inc
Address
5050 WATERFORD DRIVE, SHEFFIELD VILLAGE, OH 44035
Preparer
Matthew D Maker CPA Mt
Phone
4409343850
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt03630
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0ANNUAL HERB FAIR
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt018116
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt018116
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt018116
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt018116
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt014486
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IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt03630
IRS990ScheduleI/GrantRecordsMaintainedInd00
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt04
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS OF THE ORGANIZATION - THE MEMBERSHIP CLASSIFICATIONS FOR WRHS ARE ACTIVE, SUSTAINING, HONORARY, AND PROSPECTIVE. ACTIVE MEMBERS HAVE THE RIGHT TO VOTE AT ANY MEETING OF MEMBERS AT WHICH THEY ARE PRESENT. THEY HAVE A RIGHT TO INFORMATION DISSEMINATED BY THE UNIT, THE RIGHT TO HOLD OFFICE AND SERVE ON THE BOARD AND COMMITTEES OF THE UNIT AND ALL OTHER RIGHTS PROVIDED BY THE OHIO REVISED CODE. SUSTAINING, HONORARY AND PROSPECTIVE MEMBERS ARE NON-VOTING. SUSTAINING MEMBERS ARE ENTITLED TO ALL PRIVILEGES OF MEMBERSHIP IN THE UNIT EXCEPT VOTING, HOLDING OFFICE, SERVING ON STANDING COMMITTEES IN ANY OFFICIAL CAPACITY, AND MENTORING NEW MEMBERS. HONORARY MEMBERS DO NOT HAVE THE RIGHT TO VOTE BUT HAVE A RIGHT TO THE FLOOR, NO PAYMENT OF DUES, AND RECEIPT OF PUBLICATIONS AVAILABLE TO OTHER MEMBERS. EVERY PROSPECTIVE MEMBER IS PROVIDED BY THE MEMBERSHIP COMMITTEE WITH A COPY OF THE BYLAWS OF THE UNIT AND A PACKET OF INFORMATION ABOUT THE UNIT (CONTAINING A HISTORY OF THE UNIT, A DESCRIPTION OF ITS CURRENT PROJECTS, ITS OVERALL GOALS, AND THE DEGREE OF INVOLVEMENT EXPECTED OF EACH PROSPECTIVE MEMBER). PROSPECTIVE MEMBERS ARE ALSO PROVIDED WITH ACCESS TO THE MEMBER SECTION OF THE UNIT'S WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1POWERS OF THE MEMBERS - THE BOARD CONSISTS OF THE UNIT CHAIR/PRESIDENT, VICE CHAIR, RECORDING SECRETARY, TREASURER, GARDEN CHAIR, PUBLIC RELATIONS CHAIR, THE WAYS AND MEANS CHAIR AND THE PAST UNIT CHAIR (IN AN EX OFFICIO, NON-VOTING CAPACITY). AFTER BEING NOMINATED BY THE NOMINATING COMMITTEE, THE OFFICERS ARE ELECTED AT THE ANNUAL MEETING OF MEMBERS BY A MAJORITY VOTE OF THE ACTIVE MEMBERS PRESENT, PROVIDED THERE IS A QUORUM OF FORTY PERCENT (40%) OF THE TOTAL NUMBER OF ACTIVE MEMBERS. ALL OFFICERS TAKE OFFICE IMMEDIATELY UPON ELECTION. THE GARDEN CHAIR, PUBLIC RELATIONS CHAIR AND WAYS AND MEANS CHAIR ARE NOMINATED BY THE NOMINATING COMMITTEE AND APPROVED BY THE UNIT CHAIR/PRESIDENT IN JANUARY OF EACH YEAR. THE NOMINATING COMMITTEE CONSISTS OF THREE ACTIVE MEMBERS WHO HAVE BEEN ACTIVE MEMBERS FOR AT LEAST 5 YEARS. THE CHAIR IS SELECTED BY THE BOARD IN JUNE OF EACH YEAR AND THE OTHER TWO MEMBERS OF THE NOMINATING COMMITTEE ARE SELECTED BY THE MEMBERS AT THE JUNE UNIT MEETING EACH YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DECISIONS RESERVED FOR THE MEMBERS - ACTIVE MEMBERS HAVE THE RIGHT TO VOTE AT ANY MEETING OF MEMBERS AT WHICH THEY ARE PRESENT. EACH ACTIVE MEMBER PRESENT AT A MEETING HAS ONE (1) VOTE. EXCEPT AS OTHERWISE PROVIDED IN THE BYLAWS, ALL MATTERS SUBMITTED TO A MEETING OF MEMBERS ARE DETERMINED BY A MAJORITY VOTE OF THE ACTIVE MEMBERS PRESENT, PROVIDED THERE IS A QUORUM. A QUORUM IS FORTY PERCENT (40%) OF THE TOTAL NUMBER OF ACTIVE MEMBERS. A MAJORITY VOTE OF THE ACTIVE MEMBERS IS REQUIRED TO SELECT HONORARY MEMBERS, ELECT OFFICERS, APPROVE THE ANUAL BUDGET, APPROVE NON-BUDGETED EXPENDITURES BETWEEN $500-$5000, AND APPROVE OR AMEND POLICIES. A TWO-THIRDS VOTE OF THE ACTIVE MEMBERS IS REQUIRED TO CHANGE THE DUES, APPROVE NON-BUDGETED EXPENDITURES IN EXCESS OF $5000, APPROVE ANY PROPOSAL FOR A CHANGE THAT MIGHT AFFECT THE OVERALL STYLE, DESIGN, CHARACTER, OR STRUCTURE OF THE WESTERN RESERVE HERB SOCIETY GARDEN, WHETHER PAID FOR BY THE WESTERN RESERVE HERB SOCIETY OR ANOTHER SOURCE, AND AMEND THE BYLAWS. ALL OTHER ACTION REQUIRED TO BE APPROVED BY THE UNIT'S ACTIVE MEMBERS IS GOVERNED BY THE REQUIREMENTS OF THE OHIO REVISED CODE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3REVIEW OF FORM 990 - THE TREASURER AND THE FINANCE COMMITTEE REVIEW FORM 990 WITH THE ASSISTANCE OF THE OUTSIDE ACCOUNTING FIRM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MONITORING AND ENFORCEMENT OF CONFLICT POLICY - THE ORGANIZATION REQUIRES ALL OFFICERS AND DIRECTORS TO ANNUALLY DISCLOSE ANY CONFLICTS OF INTEREST WITH RESPECT TO DEALINGS WITH WRHS. IF A CONFLICT ARISES, THE PERSON WITH THE CONFLICT IS NOT PERMITTED TO PARTICIPATE IN THE DISCUSSION OF THE MATTER OR TO VOTE. THE DECISION OF WHETHER TO PROCEED WITH THE PROPOSED TRANSACTION IS MADE BY THE PEOPLE WHO ARE INDEPENDENT OF THE PERSON WITH THE CONFLICT. SUCH DECISIONS MUST BE MADE IN THE BEST INTERESTS OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5AVAILABILITY OF DOCUMENTS - THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY OR FINANCIAL STATEMENTS AVAILABLE TO THE GENERAL PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
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IRS990/TotalFunctionalExpensesGrp/TotalAmt077818
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IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt088010
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0626
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt095671
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt085
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01194170
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IRS990/WebsiteAddressTxt0WWW.WESTERNRESERVEHERBSOCIETY.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JUDY RICCI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02163876646
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WESTERN RESERVE HERB SOCIETY
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ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0341463411
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BARNES WENDLING CPAS INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05050 WATERFORD DRIVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SHEFFIELD VILLAGE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd044035
ReturnHeader/PreparerPersonGrp/PhoneNum04409343850
ReturnHeader/PreparerPersonGrp/PreparationDt02025-07-18
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MATTHEW D MAKER CPA MT
ReturnHeader/ReturnTs02025-07-28T15:33:55-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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