Civic Intelligence

Skagit County Master Gardener Foundation

EIN 91-1708135 • 501(c)3 • Burlington, WA

Profile

Educate Skagit County residents on home horticulture

Refreshing map…

11768 Westar LaneBurlington, WA 98233-3672

www.skagitmg.org

Siviq Scores

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

Liabilities / Assets

74th percentile

0.05x

Higher debt load relative to assets than 74% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

78th percentile

0.05x

Higher debt load relative to revenue than 78% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

85th percentile

36%

Higher net margin than 85% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

87th percentile

47%

Faster asset growth than 87% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

85th percentile

52%

Faster revenue growth than 85% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$85,639

Up $27,464 (+47%) from 2023

Liabilities

Down

$3,931

Down $45 (-1.1%) from 2023

Net Assets

Up

$81,708

Up $27,509 (+51%) from 2023

Revenue

Up

$75,652

Up $25,894 (+52%) from 2023

Expenses

Down

$48,143

Down $4,571 (-8.7%) from 2023

Net Income

Up

$27,509

Up $30,465 (+1031%) from 2023

Trend Graphs

Balance Sheet Trend

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

$100K$50K$0Assets 2023: $58,175Liabilities 2023: $3,976Net Assets 2023: $54,1992023Assets 2024: $85,639Liabilities 2024: $3,931Net Assets 2024: $81,7082024

Highlighted filing

2024

Assets$85,639
Liabilities$3,931
Net Assets$81,708

Operations Trend

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

$80K$60K$40K$20K$0-$20KRevenue 2023: $49,758Expenses 2023: $52,714Net Income 2023: -$2,9562023Revenue 2024: $75,652Expenses 2024: $48,143Net Income 2024: $27,5092024

Highlighted filing

2024

Revenue$75,652
Expenses$48,143
Net Income$27,509

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 13, 2025
Return Version
2024v5.0
Gross Receipts
$101,544
Mission and Program Overview

Mission

Educate Skagit County residents on home horticulture

Program Services

DescriptionGrantsExpenses
Maintain and enhance our Discovery Garden, a demonstration garden open free to the public, visited by over 1,310 people a year, where we share knowledge about local food production, pollinators, native plants, "right plant-right place," water conservation, soil health, plant biodiversity, and sustainable gardening practices, while visitors benefit from our inspiring, relaxing, and beautiful location. This space is also one of our primary sites for outreach and education, including our Tulip Festival visitors (267), DIG-IT! Youth Outreach (300), and Open House visitors (384), events also described in Line 29 and included in people totals for both Line 28 and Line 29.$0$35,994
Conduct free educational events for the public regarding home gardening, including lectures, open houses, science demonstrations, garden guide services, children's programs, farmers markets, county fair booths, and outreach during Latino community events. In 2024, we reached over 3,280 people during these events , some of which take place in our Discovery Garden as described in Line 28.$0$2,861
Host regular, plant problem diagnostic clinics for the public at no charge, to help people with their questions about plant selection; plant identification; plant care issues, such as pruning and fertilization; and plant disease questions. Over 1,540 people were served by our plant clinics during 2024.$0$493
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Deborah SmeltzerDirector And PresidentPT$0--
Marlene FinleyDirector And Past President-$0--
Diane RomeroDirector And President-ElectPT$0--
Elaine RichardsDirector And Secretary-$0--
Laura KuhnDirector And SecretaryPT$0--
Katherine O'HaraDirector And TreasurerPT$0--
Diane BaumanDirectorPT$0--
Hank DaviesDirectorPT$0--
Hallie KintnerDirector-$0--
Karen NelsonDirectorPT$0--
Sandra SwarbrickDirectorPT$0--
Patty TinglerDirector-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Plant Fair$62,165$62,165$16,823$45,342
Total Events$62,165$62,165$22,985$39,180
Filing and Contact Details

Filer

Filer Name
Skagit County Master Gardener Foundation
EIN
91-1708135
Phone
3604284270
Address
11768 Westar Lane, Burlington, WA 98233-3672

Signing Officer

Name
Deborah Smeltzer
Title
Treasurer
Phone
3604284270
Signed
2025-10-13
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 1

Of the $32,205 entered on Part I, Line 1, $23,499 was received as donations and grants to help pay for a major upgrade to the electrical system in our demonstration garden, the Discovery Garden. In 2024, the Foundation undertook a critical project to upgrade electrical service to the two propagation houses in our Discovery Garden to ensure adequate power for the equipment needed to propagate perennials and grow annual starts from seed. This electrical service is especially crucial during the five months prior to our annual plant fair in May, at which we sell approximately 10,000 plants we've grown in these propagation houses, and which is the primary fundraising source for our organization. In prior years, electrical system outages caused plants to be lost during the winter, reducing the revenue-generating potential of the annual plant fair those years. During 2024, the Foundation received donations and grants from individuals and local organizations to help us pay for this large project that cost $24,526, all but $532 of which was incurred and paid in 2024.

Form 990-EZ, Part I, Line 10

Donation of $300 to the Master Gardener Foundation of Washington State to support Master Gardener participation in the annual Northwest Flower and Garden Festival.

Form 990-EZ, Part I, Line 16

Description;Amount^Education and Outreach;2861|Computer hardware and software;2837|Insurance;2464|PayPal fees;68|Business licenses;381|Member events;661|Gifts in kind goods expense;800|Discovery Garden;33919|Spending under certains grants previously received;2568^Total;46559^

Form 990-EZ, Part II, Line 24

Description;EOY Amount^Gift cards;125^Total;125^

Form 990-EZ, Part II, Line 26

Description;EOY Amount^Short term liabilities credit card;349|Short term liabilities MG training program;1832|Short term liabilities memorial fund;1750^Total;3931^

Form 990-EZ, Part IV

"Average hours per week devoted to position" includes all volunteer hours worked on behalf of the Skagit County Master Gardener Foundation in all roles, not limited to work performed in a person's role as officer or director.

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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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IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0100843
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt076937
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt071952
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt023420
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt026787
IRS990ScheduleA/Total509Grp/TotalAmt0299939
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0101544
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt076944
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt072120
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt023726
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt027054
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0301388
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt022985
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt0250
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentOtherEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt0250
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Plant Fair
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt0472
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageOtherEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt0472
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt062165
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt062165
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt062165
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt062165
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt039180
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt016823
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt016823
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt05440
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt05440
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Of the $32,205 entered on Part I, Line 1, $23,499 was received as donations and grants to help pay for a major upgrade to the electrical system in our demonstration garden, the Discovery Garden. In 2024, the Foundation undertook a critical project to upgrade electrical service to the two propagation houses in our Discovery Garden to ensure adequate power for the equipment needed to propagate perennials and grow annual starts from seed. This electrical service is especially crucial during the five months prior to our annual plant fair in May, at which we sell approximately 10,000 plants we've grown in these propagation houses, and which is the primary fundraising source for our organization. In prior years, electrical system outages caused plants to be lost during the winter, reducing the revenue-generating potential of the annual plant fair those years. During 2024, the Foundation received donations and grants from individuals and local organizations to help us pay for this large project that cost $24,526, all but $532 of which was incurred and paid in 2024.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Donation of $300 to the Master Gardener Foundation of Washington State to support Master Gardener participation in the annual Northwest Flower and Garden Festival.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Description;Amount^Education and Outreach;2861|Computer hardware and software;2837|Insurance;2464|PayPal fees;68|Business licenses;381|Member events;661|Gifts in kind goods expense;800|Discovery Garden;33919|Spending under certains grants previously received;2568^Total;46559^
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Description;EOY Amount^Gift cards;125^Total;125^
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Description;EOY Amount^Short term liabilities credit card;349|Short term liabilities MG training program;1832|Short term liabilities memorial fund;1750^Total;3931^
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5"Average hours per week devoted to position" includes all volunteer hours worked on behalf of the Skagit County Master Gardener Foundation in all roles, not limited to work performed in a person's role as officer or director.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part I, Line 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990-EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990-EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990-EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990-EZ, Part IV
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Deborah Smeltzer
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum03604284270
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SKAGIT COUNTY MASTER GARDENER FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0SKAG
ReturnHeader/Filer/EIN0911708135
ReturnHeader/Filer/PhoneNum03604284270
ReturnHeader/Filer/USAddress/AddressLine1Txt011768 Westar Lane
ReturnHeader/Filer/USAddress/CityNm0Burlington
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd0982333672
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/ReturnTs02025-10-16T14:54:12-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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