Civic Intelligence

Master Gardener Association

990EZ • Fiscal year 2022 • EIN 30-0064379

Jan 01, 2022 to Dec 31, 2022 • Filed on Mar 30, 2023

Organization ProfileBENTONMG.ORG
2397 NW Kings Blvd PMB 166Corvallis, OR 97330-0000

(541) 752-4034

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

71st percentile

0.03x

Higher debt load relative to assets than 71% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

83rd percentile

0.12x

Higher debt load relative to revenue than 83% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

93rd percentile

65%

Higher net margin than 93% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2022

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2022

Balance Sheet
Liabilities / Assets71st percentile

Assets

$221,426

No earlier filing loaded for comparison.

Net Assets

$215,677

No earlier filing loaded for comparison.

Liabilities

$5,749

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue83rd percentileNet Margin93rd percentile

Revenue

$48,809

No earlier filing loaded for comparison.

Expenses

$17,160

No earlier filing loaded for comparison.

Net Income

$31,649

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$400K$300K$200K$100K$0Assets 2022: $221,426Liabilities 2022: $5,749Net Assets 2022: $215,6772022Assets 2023: $271,743Liabilities 2023: $1,624Net Assets 2023: $270,1192023Assets 2024: $323,838Liabilities 2024: $0Net Assets 2024: $323,7852024Assets 2025: $380,875Liabilities 2025: $5,364Net Assets 2025: $375,5112025

Highlighted filing

2022

Assets$221,426
Liabilities$5,749
Net Assets$215,677
Open 2022 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$100K$50K$0Revenue 2022: $48,809Expenses 2022: $17,160Net Income 2022: $31,6492022Revenue 2023: $85,696Expenses 2023: $31,254Net Income 2023: $54,4422023Revenue 2024: $74,744Expenses 2024: $21,078Net Income 2024: $53,6662024Revenue 2025: $92,057Expenses 2025: $38,256Net Income 2025: $53,8012025

Highlighted filing

2022

Revenue$48,809
Expenses$17,160
Net Income$31,649
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Mar 30, 2023
Return Version
2022v5.0
Gross Receipts
$57,125
Mission and Program Overview

Mission

The mission of the Benton County Master Gardeners Association is to build community by educating the gardeners of our county about the art and science of sustainably growing and caring for plants.

ThemissionoftheBentonCountyMasterGardenersAssociationistobuildcommunitybyeducatingthegardenersofourcountyabouttheartandscienceofsustainablygrowingandcaringforplants.

Program Services

DescriptionGrantsExpenses
BENTONCOUNTYFAIRGROUNDSDEMONSTRATIONGARDEN-13VOLUNTEERSPROVIDEDANSWERSABOUTTHEGARDENANDGARDENINGTECHNIQUES,PROVIDEDINFORMATIONTOAPPROXIMATELY400PEOPLE$1,000$1,619
FARMERSMARKETCLINICTABLE-18VOLUNTEERSPARTICIPATEDPROVIDINGUNIVERSITY-BASEDRESEARCHHORTICULTURALBASEDGARDENINGINFORMATIONATTHEWEDNESDAYANDSATURDAYFARMER'SMARKET,PROVIDEDINFORMATIONTOAPPROXIMATELY964PEOPLE$0$167
COMMUNITYGARDENEDUCATIONTEAM-20VOLUNTEERSPROVIDEDEDUCATIONALSUPPORTANDTRAININGINSIXSEEDTOSUPPERCLASSES,FRUITTREEPRUNINGCLASS,FALLANDWINTERGARDENINGCLASSPROVIDINGINFORMATIONTOAPPROXIMATELY55NEWVEGETABLEANDFRUITGARDENERS$0$120
Compensation and Service Providers
Top Officer Pay78th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
CHRIS RUSCHPresidentPT$0--
SHARON BORDEAUXSecretary-$0--
JANET K MAGEDANZTreasurer-$0--
ERIC BOSLERPast President-$0--
Filing and Contact Details

Filer

Filer Name
Master Gardener Association
EIN
30-0064379
In Care Of
% Paula Lupcho
Address
2397 NW Kings Blvd PMB 166, CORVALLIS, OR 97330-0000

Signing Officer

Name
Janet K Magedanz
Title
Treasurer
Signed
2023-03-30
Supplemental Narrative

Additional Explanations

Doing Business As Names

“Benton county master gardener association”

Part I, line 8

“| Other Revenues:, Amount:| RELEASE OF RESTRICTED FUND - TECHNOLOGY REPLACEMENT FUND, $650|”

Part I, line 10

“| Grants And Similar Amounts Paid:, Amount:| BENTON COUNTY FAIRGROUNDS FOUNDATION - $1000 BENTON COUNTY LIBRARY FOUNDATION - $1000 CORVALLIS SUSTAINABILITY COALITION - $300 OREGON FLORA AGRICULTURAL RESEARCH FOUNDATION - $500, $2800|”

Part I, line 16

“| Other Expenses:, Amount:| BOARD COMMITTEES GENERAL EXPENSES - $6598 EDUCATIONAL SERVICES - $1586 GARDENS - $1682 YOUTH SERVICES - $640 RESTRICTED FUND EXPENDITURES - $3736, $14242|”

Part II, line 24

“| Explanation:, BOYAmount:, EOYAmount:| PREPAID INVENTORY, $0, $1494|”

Part II, line 26

“| Explanation:, BOYAmount:, EOYAmount:| RESTRICTED FUNDS, $6061, $5749|”

Raw XML Appendix169 raw XML fields

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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BENTON COUNTY MASTER GARDENER ASSOCIATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1| Other Revenues:, Amount:| RELEASE OF RESTRICTED FUND - TECHNOLOGY REPLACEMENT FUND, $650|
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2| Grants And Similar Amounts Paid:, Amount:| BENTON COUNTY FAIRGROUNDS FOUNDATION - $1000 BENTON COUNTY LIBRARY FOUNDATION - $1000 CORVALLIS SUSTAINABILITY COALITION - $300 OREGON FLORA AGRICULTURAL RESEARCH FOUNDATION - $500, $2800|
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3| Other Expenses:, Amount:| BOARD COMMITTEES GENERAL EXPENSES - $6598 EDUCATIONAL SERVICES - $1586 GARDENS - $1682 YOUTH SERVICES - $640 RESTRICTED FUND EXPENDITURES - $3736, $14242|
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4| Explanation:, BOYAmount:, EOYAmount:| PREPAID INVENTORY, $0, $1494|
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5| Explanation:, BOYAmount:, EOYAmount:| RESTRICTED FUNDS, $6061, $5749|
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-03-30
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ReturnHeader/Filer/BusinessNameControlTxt0MAST
ReturnHeader/Filer/EIN0300064379
ReturnHeader/Filer/ForeignPhoneNum05417524034
ReturnHeader/Filer/InCareOfNm0% Paula Lupcho
ReturnHeader/Filer/USAddress/AddressLine1Txt02397 NW Kings Blvd PMB 166
ReturnHeader/Filer/USAddress/CityNm0CORVALLIS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd0973300000
ReturnHeader/ReturnTs02023-03-30T07:39:35-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$221,426
Liabilities
$5,749
Net assets
$215,677
Revenue
$48,809
Expenses
$17,160
Net income
$31,649
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.81$0.05$3.76$0.92$0.38$0.54
2024Detailed filing. Detailed filing data is available for this year.$3.24$0.00$3.24$0.75$0.21$0.54
2023Detailed filing. Detailed filing data is available for this year.$2.72$0.02$2.70$0.86$0.31$0.54
2022Detailed filing. Detailed filing data is available for this year.$2.21$0.06$2.16$0.49$0.17$0.32