Civic Intelligence

American Society for Horticultural Science

EIN 38-1574442 • 501(c)3 • Alexandria, VA

Profile

To promote and encourage national and international interest in scientific research and education in all branches of horticulture.

1018 Duke StAlexandria, VA 22314

www.ashs.org

Siviq Scores

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

Liabilities / Assets

60th percentile

0.13x

Higher debt load relative to assets than 60% of similar nonprofits.

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

Liabilities / Revenue

67th percentile

0.21x

Higher debt load relative to revenue than 67% of similar nonprofits.

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

Net Margin

69th percentile

16%

Higher net margin than 69% of similar nonprofits.

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

Top Officer Pay

91st percentile

$219,464

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 12.2% of source-year revenue.

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

Asset Growth

66th percentile

9.8%

Faster asset growth than 66% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

51st percentile

7.5%

Faster revenue growth than 51% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$2,816,108

Up $252,013 (+9.8%) from 2023

Liabilities

Down

$373,715

Down $192,300 (-34%) from 2023

Net Assets

Up

$2,442,393

Up $444,313 (+22%) from 2023

Revenue

Up

$1,805,641

Up $125,375 (+7.5%) from 2023

Expenses

Down

$1,517,788

Down $228,968 (-13%) from 2023

Net Income

Up

$287,853

Up $354,343 (+533%) from 2023

Trend Graphs

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $2,541,429Liabilities 2010: $1,381,752Net Assets 2010: $1,159,6772010Assets 2011: $2,304,047Liabilities 2011: $1,280,576Net Assets 2011: $1,023,4712011Assets 2012: $2,381,530Liabilities 2012: $1,297,535Net Assets 2012: $1,083,9952012Assets 2013: $2,434,568Liabilities 2013: $1,292,204Net Assets 2013: $1,142,3642013Assets 2014: $2,532,941Liabilities 2014: $1,169,596Net Assets 2014: $1,363,3452014Assets 2015: $2,406,304Liabilities 2015: $1,119,375Net Assets 2015: $1,286,9292015Assets 2016: $3,141,425Liabilities 2016: $1,804,001Net Assets 2016: $1,337,4242016Assets 2017: $3,104,392Liabilities 2017: $1,668,854Net Assets 2017: $1,435,5382017Assets 2018: $2,506,496Liabilities 2018: $1,107,656Net Assets 2018: $1,398,8402018Assets 2019: $2,552,776Liabilities 2019: $776,827Net Assets 2019: $1,775,9492019Assets 2020: $2,851,810Liabilities 2020: $678,989Net Assets 2020: $2,172,8212020Assets 2021: $3,147,494Liabilities 2021: $595,254Net Assets 2021: $2,552,2402021Assets 2022: $2,513,182Liabilities 2022: $581,508Net Assets 2022: $1,931,6742022Assets 2023: $2,564,095Liabilities 2023: $566,015Net Assets 2023: $1,998,0802023Assets 2024: $2,816,108Liabilities 2024: $373,715Net Assets 2024: $2,442,3932024

Highlighted filing

2024

Assets$2,816,108
Liabilities$373,715
Net Assets$2,442,393

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,969,8072010Expenses 2011: $1,902,4182011Expenses 2012: $1,793,9182012Revenue 2013: $1,835,818Expenses 2013: $1,828,769Net Income 2013: $7,0492013Revenue 2014: $2,199,329Expenses 2014: $1,949,779Net Income 2014: $249,5502014Revenue 2015: $1,880,093Expenses 2015: $1,896,962Net Income 2015: -$16,8692015Revenue 2016: $1,759,189Expenses 2016: $1,747,376Net Income 2016: $11,8132016Revenue 2017: $1,798,287Expenses 2017: $1,855,913Net Income 2017: -$57,6262017Revenue 2018: $1,860,441Expenses 2018: $1,771,729Net Income 2018: $88,7122018Revenue 2019: $1,922,396Expenses 2019: $1,739,580Net Income 2019: $182,8162019Revenue 2020: $1,637,965Expenses 2020: $1,484,188Net Income 2020: $153,7772020Revenue 2021: $1,834,457Expenses 2021: $1,607,172Net Income 2021: $227,2852021Revenue 2022: $1,476,506Expenses 2022: $1,815,105Net Income 2022: -$338,5992022Revenue 2023: $1,680,266Expenses 2023: $1,746,756Net Income 2023: -$66,4902023Revenue 2024: $1,805,641Expenses 2024: $1,517,788Net Income 2024: $287,8532024

Highlighted filing

2024

Revenue$1,805,641
Expenses$1,517,788
Net Income$287,853

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.82$0.37$2.44$1.81$1.52$0.29
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.56$0.57$2.00$1.68$1.75$0.07
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.51$0.58$1.93$1.48$1.82$0.34
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.15$0.60$2.55$1.83$1.61$0.23
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.85$0.68$2.17$1.64$1.48$0.15
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.55$0.78$1.78$1.92$1.74$0.18
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.51$1.11$1.40$1.86$1.77$0.09
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.10$1.67$1.44$1.80$1.86$0.06
2016Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$3.14$1.80$1.34$1.76$1.75$0.01
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.41$1.12$1.29$1.88$1.90$0.02
2014Detailed filing. Detailed filing data is available for this year.$2.53$1.17$1.36$2.20$1.95$0.25
2013Detailed filing. Detailed filing data is available for this year.$2.43$1.29$1.14$1.84$1.83$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.38$1.30$1.08$1.79
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.30$1.28$1.02$1.90
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.54$1.38$1.16$1.97
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Oct 31, 2023
Return Version
2022v5.0
Gross Receipts
$1,716,243
Mission and Program Overview

Mission

To promote and encourage national and international interest in scientific research and education in all branches of horticulture.

Promote & encourage nat'l & int'l interest in scientific research & education in all branches of horticulture.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,846,793$1,354,634▼ $492,159
Land, Buildings, and Equipment, Net$964,084$937,068▼ $27,016
Cash and Non-Interest-Bearing Accounts$278,515$113,984▼ $164,531
Accounts Receivable$44,843$77,080▲ $32,237
Prepaid Expenses and Deferred Charges$13,259$30,416▲ $17,157
Total Assets$3,147,494$2,513,182▼ $634,312
Liabilities
Mortgage Notes Payable Secured by Investment Property$363,275$284,258▼ $79,017
Accounts Payable and Accrued Expenses$127,828$154,644▲ $26,816
Deferred Revenue$89,800$105,283▲ $15,483
Escrow Account Liability$14,351$37,323▲ $22,972
Total Liabilities$595,254$581,508▼ $13,746
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,340,468$1,128,356▼ $212,112
Net Assets Without Donor Restrictions$1,211,772$803,318▼ $408,454
Total Net Assets Fund Balance$2,552,240$1,931,674▼ $620,566
Total Liabilities and Net Assets / Fund Balance$3,147,494$2,513,182▼ $634,312

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$377,753$207,247$585,000
Land$532,521-$532,521
Other Land Buildings$26,794$53,321$80,115
Equipment$0$20,011$20,011

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$1,342,666$16,584▼ $167,283-$1,134,467
2021$1,175,310$15,414▲ $185,942-$1,342,666
2020$1,004,476$27,800▲ $143,034-$1,175,310
2019$827,725$16,916▲ $159,835-$1,004,476
2018$897,745$25,880▼ $67,900-$827,725
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michael W NeffExecutive DirectorFT$209,379$29,059$238,438
Tracy ShawnAssistant Executive DirectorFT$160,801$24,211$185,012

Board Members and Trustees

NameTitle
Kimberly MooreChair of the Board of Directors
Louise Ferguson Jan-aug 2022Chair of the Board of Directors
Esmail FallahiPresident
Dean Kopsell Aug-dec 2022President-elect
Tina Marie CadeVice President-education Division
Ajay Nair Aug-dec 2022Vice President-extension Division
Lucy Bradley Jan-aug 2022Vice President-extension Division
Brian Corr Jan-aug 2022Vice President-industry Division
Javier Castillon Aug-dec 2022Vice President-industry Division
Mengmeng GuVice President-intl. Division
Ryan ContrerasVice President-research Division
Genhua NiuMember-at-large
Joseph Kemble Aug-dec 2022Treasurer
Wayne Mackay Jan-aug 2022Treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Knowledgeworks Global LtdManaged Services410 HIGHWAY 25 S, Brainderd, MN 56401$225,342
Revenue and Support

Revenue Composition

Contributions and Grants
$29,601
Program Service Revenue
$1,427,458
Investment Income
$19,675
Other Revenue
$-228
All Other Contributions
$29,601
Change in Net Assets
$-338,599

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,456,407
Revenue Not Reported on Financial Statements
$20,099
Revenue Not Reported on Form 990
$-275,806
Total Revenue per Audited Statements
$1,180,601
Total Revenue per Form 990
$1,476,506
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,042,606
Salaries, Compensation, and Employee Benefits$711,949
Grants and Similar Amounts Paid$60,550
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$344,730$78,720-$423,450
Other Salaries and Wages$146,907$72,669-$219,576
Conferences and Meetings$167,638--$167,638
Office Expenses$59,164$73,883-$133,047
Information Technology$69,573$10,965-$80,538
Grants to Domestic Individuals$60,550--$60,550
Fees for Services Accounting-$42,935-$42,935
Travel$24,001$18,655-$42,656
Payroll Taxes$498$39,138-$39,636
Depreciation Depletion$21,309$4,449-$25,758
Occupancy-$23,367-$23,367
Other Employee Benefits$127$21,427-$21,554
Fees for Service Investment Mgmnt Fees-$20,099-$20,099
Insurance$13,214$3,318-$16,532
Advertising$15,270$34-$15,304
Fees for Services Other$153$7,735-$7,888
Pension Plan Contributions$46$7,687-$7,733
Other Expenses$6,587$100-$6,687
Fees for Services Legal-$6,025-$6,025
Interest-$3,719-$3,719
Total Functional Expenses$1,365,594$449,511$0$1,815,105

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,815,105
Total Expenses per Audited Statements$1,801,167
Expenses per Audited Statements$1,795,006
Expenses Not Reported on Financial Statements$20,099
Expenses Not Reported on Form 990$6,161
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
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
No
Audit committee
Yes
Backup withholding compliance
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
Yes
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

Classes of membership are as follows: professional members, early career members, emeritus members, graduate student members, undergraduate student members, and honorary members. The board of directors may authorize the issuance of membership cards or certificates to members to evidence their membership. Voting rights are equal for all classes of members.

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

Each member of the society is entitled to one vote on each question submitted at a business meeting of members. Each member of the society is entitled to one vote on each question submitted to the membership for vote by ballot at the direction of the board of directors or as provided in the bylaws.

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

Each member of the society is entitled to one vote on each question submitted at a business meeting of the society. All questions at all meetings at which a quorum is present are decided by a majority vote of the members present, except as otherwise provided by law. A member is not be entitled to vote by proxy. The society's bylaws can be alerted, amended, or repealed only by members of the society, by two-thirds vote.

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

The accounting consultant reviews the form 990 in detail. The form 990 is then sent to the executive director, treasurer, president and executive committee for additional review before filing with the irs.

Form 990, Part VI, Section B, Line 15A

The board of directors is aware of general compensation ranges for executive directors and keeps the compensation in line with those amounts. The executive committee meets with the executive director to review his performance and then determines his compensation after reviewing salary survey reports from professionals for nonprofits and prm. Some executive committee members also consult with officers of sister societies of ashs. The executive director is notified by letter from the president of the committee. The year in which the process for determining compensation of the officers was last performed was december 2020. The ashs finance committee and board of directors annually determines a pool of money for staff salary increases. Depending on financial realities, this can consist of a cola pool or a merit pool (or both). The executive director is responsible for the allocation of either or both pool(s) to the individual staff members (excluding the executive director of course--that is up to the executive committee).

Form 990, Part VI, Section C, Line 19

The society makes its governing documents available to the public upon request.

Filing and Contact Details

Filer

Filer Name
American Society for Horticultural
EIN
38-1574442
Phone
7038364606
Address
1018 DUKE STREET, ALEXANDRIA, VA 22314

Signing Officer

Name
Michael W Neff
Title
Executive Director
Phone
7038364606
Signed
2023-10-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael W Neff
Formed
1961
Legal Domicile
Dc
Voting Board Members
10
Independent Board Members
10
Employees
11
Volunteers
10

Preparer

Firm
Han Group LLC
Address
1020 19TH STREET NW SUITE 800, WASHINGTON, DC 20036
Preparer
Jennifer S Han
Phone
2022937000
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

These processes have not changed since the previous year.

Financial Statement Notes

PART IV, LINE 2B:

Funds held for others represent contributions received by the society which donors directed to be passed through to organizations who the society provides infrastructure support including administrative and financial services. The society does not have variance power over the funds and therefore, in accordance with gaap, these funds are accounted for as an increase liabilities when received and a decrease in liabilities when disbursed.

PART V, LINE 4:

Ashs's endowment consists of four individual funds established to support scholarships and travel to meetings.

PART X, LINE 2:

The society follows the authoritative guidance relating to accounting for uncertainty in income taxes included in accounting standards codification topic 740-10, income taxes. These provisions provide consistent guidance for the accounting for uncertainty in income taxes recognized in an entity's financial statements and prescribe a threshold of "more likely than not" for recognition and derecognition of tax positions taken or expected to be taken in a tax return. It is the society's policy to recognize interest and/or penalties related to uncertain tax positions, if any, in income tax expenses. The society performed an evaluation of uncertain tax positions for the year ended december 31, 2022 and determined that there were no matters that would require recognition in the financial statements or that may have any effect on its tax-exempt status. The statute of limitations generally remains open for three tax years with the u.s. Federal jurisdiction or the various states and local jurisdictions in which the society files tax returns.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

RENTAL EXPENSES 6,161.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

RENTAL EXPENSES 6,161.

Raw XML AppendixShowing 400 of 717 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
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IRS990/AccountsReceivableGrp/EOYAmt077080
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IRS990/BooksInCareOfDetail/PhoneNum07038364606
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IRS990/BooksInCareOfDetail/USAddress/CityNm0ALEXANDRIA
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IRS990/BusinessRlnWithOrgMemInd00
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IRS990/CompensationProcessOtherInd00
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IRS990/DepreciationDepletionGrp/TotalAmt025758
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IRS990/Form990PartVIISectionAGrp/PersonNm0KIMBERLY MOORE
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IRS990/Form990PartVIISectionAGrp/PersonNm3DEAN KOPSELL AUG-DEC 2022
IRS990/Form990PartVIISectionAGrp/PersonNm4JOSEPH KEMBLE AUG-DEC 2022
IRS990/Form990PartVIISectionAGrp/PersonNm5WAYNE MACKAY JAN-AUG 2022
IRS990/Form990PartVIISectionAGrp/PersonNm6LUCY BRADLEY JAN-AUG 2022
IRS990/Form990PartVIISectionAGrp/PersonNm7TINA MARIE CADE
IRS990/Form990PartVIISectionAGrp/PersonNm8JAVIER CASTILLON AUG-DEC 2022
IRS990/Form990PartVIISectionAGrp/PersonNm9RYAN CONTRERAS
IRS990/Form990PartVIISectionAGrp/PersonNm10BRIAN CORR JAN-AUG 2022
IRS990/Form990PartVIISectionAGrp/PersonNm11MENGMENG GU
IRS990/Form990PartVIISectionAGrp/PersonNm12AJAY NAIR AUG-DEC 2022
IRS990/Form990PartVIISectionAGrp/PersonNm13GENHUA NIU
IRS990/Form990PartVIISectionAGrp/PersonNm14MICHAEL W NEFF
IRS990/Form990PartVIISectionAGrp/PersonNm15TRACY SHAWN
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IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIR OF THE BOARD OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt1CHAIR OF THE BOARD OF DIRECTORS
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IRS990/Form990PartVIISectionAGrp/TitleTxt6VICE PRESIDENT-EXTENSION DIVISION
IRS990/Form990PartVIISectionAGrp/TitleTxt7VICE PRESIDENT-EDUCATION DIVISION
IRS990/Form990PartVIISectionAGrp/TitleTxt8VICE PRESIDENT-INDUSTRY DIVISION
IRS990/Form990PartVIISectionAGrp/TitleTxt9VICE PRESIDENT-RESEARCH DIVISION
IRS990/Form990PartVIISectionAGrp/TitleTxt10VICE PRESIDENT-INDUSTRY DIVISION
IRS990/Form990PartVIISectionAGrp/TitleTxt11VICE PRESIDENT-INTL. DIVISION
IRS990/Form990PartVIISectionAGrp/TitleTxt12VICE PRESIDENT-EXTENSION DIVISION
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IRS990/Form990PartVIISectionAGrp/TitleTxt15ASSISTANT EXECUTIVE DIRECTOR
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IRS990/ProgSrvcAccomActy2Grp/Desc0ANNUAL CONFERENCE - BRINGS TOGETHER 1,000 TO 1,200 MEMBERS AND SCHOLARS IN THE FIELD OF HORTICULTURE TO PROVIDE A FORUM FOR RESEARCH, REPORTING, LECTURES AND PUBLIC DISCUSSION ON HORTICULTURAL RESEARCH. STUDENT PROGRAMS PROVIDE GRANTS TO STUDENTS TO ATTEND THE ANNUAL CONFERENCE AND PRESENT ABSTRACTS.
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IRS990/ProgSrvcAccomActy3Grp/Desc0MEMBERSHIP - ACTIVITIES PROMOTING MEMBERSHIP AND EDUCATION OF MEMBERS INFORMED ON CURRENT HORTICULTURAL NEWSLETTER TO KEEP OUR MEMBERS INFORMED ON CURRENT HORTICULTURAL NEWS AND NATIONAL AND INTERNATIONAL ISSUES, CAREER SERVICES, AND TEACHING TOOLS. ON-LINE MEMBERSHIP DIRECTORY ALLOWS A MEMBER ONLY NETWORKING SYSTEM TO PROMOTE COOPERATION IN RESEARCH AND TEACHING METHODS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0183745
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