Civic Intelligence

Oregon Master Gardener Association Parent

990EZ • Fiscal year 2023 • EIN 93-0893329

Jan 01, 2023 to Dec 31, 2023 • Filed on Apr 10, 2024

2397 NW Kings Blvd Pmb 166Corvallis, OR 97330-3986

(541) 752-4034

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2023

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2023

Net Margin

82nd percentile

31%

Higher net margin than 82% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

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.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

67th percentile

13%

Faster asset growth than 67% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

65th percentile

20%

Faster revenue growth than 65% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Flat

$124,733

Flat from 2023

Net Assets

$124,733

No earlier filing loaded for comparison.

Liabilities

-

No earlier filing loaded for comparison.

Revenue

Flat

$45,231

Flat from 2023

Expenses

Flat

$31,147

Flat from 2023

Net Income

Flat

$14,084

Flat from 2023

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2011: $89,745Liabilities 2011: $0Net Assets 2011: $89,7452011Assets 2012: $96,945Liabilities 2012: $0Net Assets 2012: $96,9452012Assets 2013: $94,445Liabilities 2013: $0Net Assets 2013: $94,4452013Assets 2014: $102,920Liabilities 2014: $0Net Assets 2014: $102,9202014Assets 2015: $95,651Liabilities 2015: $0Net Assets 2015: $95,6512015Assets 2016: $95,296Liabilities 2016: $0Net Assets 2016: $95,2962016Assets 2017: $93,685Liabilities 2017: $0Net Assets 2017: $93,6852017Assets 2018: $101,503Liabilities 2018: $0Net Assets 2018: $101,5032018Assets 2019: $100,968Liabilities 2019: $500Net Assets 2019: $100,4682019Assets 2020: $111,768Liabilities 2020: $500Net Assets 2020: $111,2682020Assets 2021: $123,860Liabilities 2021: $0Net Assets 2021: $123,8602021Assets 2022: $110,649Liabilities 2022: $0Net Assets 2022: $110,6492022Assets 2023: $124,733Net Assets 2023: $124,7332023Assets 2023: $124,733Liabilities 2023: $02023Assets 2024: $171,657Liabilities 2024: $36,375Net Assets 2024: $135,2822024

Highlighted filing

2023

Assets$124,733
Liabilities-
Net Assets$124,733

Operations Trend

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

$80K$60K$40K$20K$0-$20KRevenue 2011: $24,204Expenses 2011: $11,695Net Income 2011: $12,5092011Revenue 2012: $16,313Expenses 2012: $9,193Net Income 2012: $7,1202012Revenue 2013: $11,044Expenses 2013: $13,544Net Income 2013: -$2,5002013Revenue 2014: $15,338Expenses 2014: $6,864Net Income 2014: $8,4742014Revenue 2015: $53,712Expenses 2015: $61,247Net Income 2015: -$7,5352015Revenue 2016: $51,692Expenses 2016: $52,047Net Income 2016: -$3552016Revenue 2017: $28,146Expenses 2017: $29,757Net Income 2017: -$1,6112017Revenue 2018: $52,102Expenses 2018: $44,284Net Income 2018: $7,8182018Revenue 2019: $33,177Expenses 2019: $34,212Net Income 2019: -$1,0352019Revenue 2020: $27,652Expenses 2020: $16,852Net Income 2020: $10,8002020Revenue 2021: $15,977Expenses 2021: $14,922Net Income 2021: $1,0552021Revenue 2022: $37,703Expenses 2022: $34,633Net Income 2022: $3,0702022Revenue 2023: $45,231Expenses 2023: $31,147Net Income 2023: $14,0842023Revenue 2023: $45,231Expenses 2023: $31,147Net Income 2023: $14,0842023Revenue 2024: $46,924Expenses 2024: $36,375Net Income 2024: $10,5492024

Highlighted filing

2023

Revenue$45,231
Expenses$31,147
Net Income$14,084
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Apr 10, 2024
Return Version
2023v5.0
Gross Receipts
$45,231
Mission and Program Overview

Mission

Enhance horticulture program in oregon

The Oregon Master Gardener Association is a statewide 501c3 non-profit organization whose purpose is to enhance and support the OSU Master Gardener program. The county Master Gardener chapters together make up the state association. OMGA is comprised of representatives of each of the 23 county chapters as well as state officers. Quarterly OMGA meetings are held at various locations around the state.

Program Services

DescriptionGrantsExpenses
The Oregon Master Gardener Association's only program service is the annual Joy of Gardening two-day educational event held at the Alumni Center on Oregon State University campus. In 2023 there were 126 registrations which included both Oregon State Master Gardeners and general public gardeners$0$19,673
Compensation and Service Providers

Employees

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

Filer

Filer Name
Master Gardener Association
EIN
93-0893329
In Care Of
% Janet K Magedanz
Address
2397 NW KINGS BLVD PMB 166, CORVALLIS, OR 97330-3986

Signing Officer

Name
Janet K Magedanz
Title
Treasurer
Signed
2024-04-10
Supplemental Narrative

Additional Explanations

Item B - Amended Return

When preparing the original form 990-ez a dba name was incorrectly included. It has been deleted.

Part I, line 8

| Other Revenues:, Amount:| PART 1 LINE 8 - OTHER REVENUE: LIABILITY INSURANCE REFUND - $912 MISCELLANEOUS INCOME - $46, $958|

Part I, line 10

| Grants And Similar Amounts Paid:, Amount:| PART 1 LINE 10 - GRANTS: BEAVER DAY OF GIVING - $1,000 EXTENSION EDUCATOR GRANT - $1,450 KARL CARLSON GRANT - $250 SEARCH FOR EXCELLENCE AWARE - $1,000, $3700|

Part I, line 16

| Other Expenses:, Amount:| PART 1 LINE 16 - OTHER EXPENSES: LIABILITY INSURANCE - $2,700 WEBSITE OPERATIONS - $2,960 CORPORATE FEES - $1,621 OFFICE & ADMINISTRATIVE EXPENSES - $493 JOY OF GARDENING EDUCATIONAL EVENT - $19,673, $27447|

Raw XML Appendix156 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
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IRS990EZ/BooksInCareOfDetail/PhoneNum05417524034
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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0CORVALLIS
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OR
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd0973303986
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0CHRIS RUSCH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1SHARON BORDEAUX
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JANET MAGEDANZ
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3ERIC BOSLER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3PAST PRESIDENT
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt027447
IRS990EZ/OtherRevenueTotalAmt0958
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0The Oregon Master Gardener Association is a statewide 501c3 non-profit organization whose purpose is to enhance and support the OSU Master Gardener program. The county Master Gardener chapters together make up the state association. OMGA is comprised of representatives of each of the 23 county chapters as well as state officers. Quarterly OMGA meetings are held at various locations around the state.
IRS990EZ/ProgramServiceRevenueAmt023156
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0The Oregon Master Gardener Association's only program service is the annual Joy of Gardening two-day educational event held at the Alumni Center on Oregon State University campus. In 2023 there were 126 registrations which included both Oregon State Master Gardeners and general public gardeners
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt019673
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
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IRS990EZ/SubjectToProxyTaxInd0false
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IRS990EZ/TransactionWithControlEntInd0false
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IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleA/CollegeOrganizationInd0X
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt063303
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IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus4YearsAmt00
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt010116
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0368
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt09317
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt011689
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt032829
IRS990ScheduleA/PublicSupportCY170Pct00.6585
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IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt00
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IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt011001
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt018281
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt021488
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt063303
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IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt00
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IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0WHEN PREPARING THE ORIGINAL FORM 990-EZ A DBA NAME WAS INCORRECTLY INCLUDED. IT HAS BEEN DELETED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1| Other Revenues:, Amount:| PART 1 LINE 8 - OTHER REVENUE: LIABILITY INSURANCE REFUND - $912 MISCELLANEOUS INCOME - $46, $958|
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2| Grants And Similar Amounts Paid:, Amount:| PART 1 LINE 10 - GRANTS: BEAVER DAY OF GIVING - $1,000 EXTENSION EDUCATOR GRANT - $1,450 KARL CARLSON GRANT - $250 SEARCH FOR EXCELLENCE AWARE - $1,000, $3700|
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3| Other Expenses:, Amount:| PART 1 LINE 16 - OTHER EXPENSES: LIABILITY INSURANCE - $2,700 WEBSITE OPERATIONS - $2,960 CORPORATE FEES - $1,621 OFFICE & ADMINISTRATIVE EXPENSES - $493 JOY OF GARDENING EDUCATIONAL EVENT - $19,673, $27447|
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Item B - Amended Return
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part I, line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Part I, line 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Part I, line 16
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JANET K MAGEDANZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-04-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MASTER GARDENER ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0MAST
ReturnHeader/Filer/EIN0930893329
ReturnHeader/Filer/ForeignPhoneNum05417524034
ReturnHeader/Filer/InCareOfNm0% Janet K Magedanz
ReturnHeader/Filer/USAddress/AddressLine1Txt02397 NW KINGS BLVD PMB 166
ReturnHeader/Filer/USAddress/CityNm0CORVALLIS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd0973303986
ReturnHeader/ReturnTs02024-04-10T09:21:06-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.72$0.36$1.35$0.47$0.36$0.11
2023Detailed filing. Detailed filing data is available for this year.$1.25$1.25$0.45$0.31$0.14
2023Summary only. Only limited summary data is available for this year.$1.25$0.00$0.45$0.31$0.14
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.11$0.00$1.11$0.38$0.35$0.03
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.24$0.00$1.24$0.16$0.15$0.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.12$0.01$1.11$0.28$0.17$0.11
2019Detailed filing. Detailed filing data is available for this year.$1.01$0.01$1.00$0.33$0.34$0.01
2018Detailed filing. Detailed filing data is available for this year.$1.02$0.00$1.02$0.52$0.44$0.08
2017Detailed filing. Detailed filing data is available for this year.$0.94$0.00$0.94$0.28$0.30$0.02
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.95$0.00$0.95$0.52$0.52$0.00
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.96$0.00$0.96$0.54$0.61$0.08
2014Detailed filing. Detailed filing data is available for this year.$1.03$0.00$1.03$0.15$0.07$0.08
2013Detailed filing. Detailed filing data is available for this year.$0.94$0.00$0.94$0.11$0.14$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.97$0.00$0.97$0.16$0.09$0.07
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.90$0.00$0.90$0.24$0.12$0.13