Oregon Master Gardener Association Parent

990EZ • Fiscal year 2013 • EIN 93-0893329

Jan 01, 2013 to Dec 31, 2013 • Filed on Apr 28, 2014

Organization Profile WWW.OREGONMASTERGARDENERS.ORG

2397 NW Kings Blvd Pmb 16697330

(503) 289-4894

Siviq Scores

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

0.00x

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

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

0.00x

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

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

-23%

Higher net margin than 15% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Higher top officer pay than 73% of similar nonprofits.

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

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

-2.6%

Faster asset growth than 40% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

-32%

Faster revenue growth than 14% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Balance Sheet

Liabilities / Assets55th percentile

Assets

Down

$94,445

Down $2,500 (-2.6%) from 2012

Net Assets

Down

$94,445

Down $2,500 (-2.6%) from 2012

Liabilities

Flat

Flat from 2012

Revenue And Expenses

Liabilities / Revenue56th percentile Net Margin15th percentile

Revenue

Down

$11,044

Down $5,269 (-32%) from 2012

Expenses

$13,544

Up $4,351 (+47%) from 2012

Net Income

Down

-$2,500

Down $9,620 (-135%) from 2012

Historical Trend

Balance Sheet Trend

Asset Growth40th percentile

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

Highlighted filing

2013

Assets$94,445

Liabilities$0

Net Assets$94,445

Open 2013 Filing

Operations Trend

Revenue Growth14th percentile

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

Highlighted filing

2013

Revenue$11,044

Expenses$13,544

Net Income-$2,500

Open 2013 Filing

Jump To

Filing Snapshot

Filing Period: Jan 1, 2013 to Dec 31, 2013
Signed: Apr 28, 2014
Return Version: 2013v3.1
Gross Receipts: $55,362

Mission and Program Overview

Mission

Enhance horticulture program in oregon

Program Services

Description	Grants	Expenses
SPECIAL SERVICE PROJECTS TO EDUCATION AREA RESIDENTS AND GARDENERS	-	$20,634
CONDUCT 3 DAY HORTICULTURE EDUCATIONAL SYMPOSIUM AT OREGON STATE UNIVERSITY FOR APPROXIMATELY 350 STUDENTS	-	$19,975
CONDUCT LEADERSHIP FORUMS FOR 150 MASTER GARDENERS AND PROSPECTIVE OFFICERS AND COMMITTEE MEMBERS	-	$3,710

Compensation and Service Providers

Top Officer Pay73rd percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
MARIE MADISON	Secretary	PT	$0	-	-
KATHERINE JOHNSON	Treasurer	PT	$0	-	-
DAVID RUGG	Past President	PT	$0	-	-
MARILYN SCHEFFLER	President	PT	$0	-	-
JIM LISKEY	President Elect	PT	$0	-	-
MARY MELLARD	1st Vice President	PT	$0	-	-
JEAN SCHOLTZ	3rd Vice President	PT	$0	-	-
MARCIA SHERRY	Editor	PT	$0	-	-

Filing and Contact Details

Filer

EIN: 93-0893329

Signing Officer

Name: Katherine Johnson
Title: Treasurer
Phone: 5032894894
Signed: 2014-04-28
Discuss with paid preparer: No

Preparer

Preparer: Marilyn Lyons Ltc
Phone: 5036486184

Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

“Description AmountCONTINGENCY FEES 1,762CORPORATE FEES 157LIABILITY INSURANCE 1,193SEMINARS 7,858OFFICE SUPPLIES 465WEBSITE OPERATIONS 200”

Raw XML Appendix172 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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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	1	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	2	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	3	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	4	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	5	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	6	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	7	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt	0	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt	1	0
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt	4	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt	5	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt	6	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt	7	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt	0	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt	1	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt	2	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt	3	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt	4	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt	5	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt	6	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt	7	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	0	MARIE MADISON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	1	KATHERINE JOHNSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	2	DAVID RUGG
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	3	MARILYN SCHEFFLER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	4	JIM LISKEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	5	MARY MELLARD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	6	JEAN SCHOLTZ
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	7	MARCIA SHERRY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	0	SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	1	TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	2	PAST PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	3	PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	4	PRESIDENT ELECT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	5	1st VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	6	3RD VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	7	EDITOR
IRS990EZ/OperateHospitalInd	0	false
IRS990EZ/Organization501c3Ind	0	X
IRS990EZ/OrganizationDissolvedEtcInd	0	false
IRS990EZ/OrganizationHadUBIInd	0	false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt	0	0
IRS990EZ/OtherAssetsTotalDetail/EOYAmt	0	0
IRS990EZ/OtherExpensesTotalAmt	0	11635
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt	0	NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt	0	NONE
IRS990EZ/PoliticalCampaignActyInd	0	false
IRS990EZ/PrimaryExemptPurposeTxt	0	ENHANCE HORTICULTURE PROGRAM IN OREGON
IRS990EZ/PrintingPublicationsPostageAmt	0	682
IRS990EZ/ProgramServiceRevenueAmt	0	28608
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt	0	CONDUCT 3 DAY HORTICULTURE EDUCATIONAL SYMPOSIUM AT OREGON STATE UNIVERSITY FOR APPROXIMATELY 350 STUDENTS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt	1	CONDUCT LEADERSHIP FORUMS FOR 150 MASTER GARDENERS AND PROSPECTIVE OFFICERS AND COMMITTEE MEMBERS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt	2	SPECIAL SERVICE PROJECTS TO EDUCATION AREA RESIDENTS AND GARDENERS
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt	0	19975
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt	1	3710
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt	2	20634
IRS990EZ/ProhibitedTaxShelterTransInd	0	false
IRS990EZ/RelatedOrganizationCtrlEntInd	0	false
IRS990EZ/SchoolOperatingInd	0	false
IRS990EZ/SpecialEventsDirectExpensesAmt	0	44318
IRS990EZ/SpecialEventsNetIncomeLossAmt	0	-44318
IRS990EZ/StatesWhereCopyOfReturnIsFldCd	0	OR
IRS990EZ/SubjectToProxyTaxInd	0	false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt	0	0
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt	0	0
IRS990EZ/TanningServicesProvidedInd	0	false
IRS990EZ/TotalExpensesAmt	0	13544
IRS990EZ/TotalProgramServiceExpensesAmt	0	44319
IRS990EZ/TotalRevenueAmt	0	11044
IRS990EZ/TransactionWithControlEntInd	0	false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd	0	false
IRS990EZ/TypeOfOrganizationCorpInd	0	X
IRS990EZ/WebsiteAddressTxt	0	WWW.OREGONMASTERGARDENERS.ORG
IRS990ScheduleA/CollegeOrganizationInd	0	X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt	0	21773
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt	0	22472
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt	0	20916
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt	0	22589
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt	0	17171
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt	0	104921
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt	0	113
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt	0	946
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt	0	1477
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt	0	1048
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt	0	1876
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt	0	5460
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IRS990ScheduleA/PublicSupportPY170Pct	0	0.93080
IRS990ScheduleA/PublicSupportTotal170Amt	0	104921
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind	0	X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt	0	21773
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt	0	20916
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt	0	22589
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt	0	17171
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt	0	104921
IRS990ScheduleA/TotalSupportAmt	0	110381
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	0	Description AmountCONTINGENCY FEES 1,762CORPORATE FEES 157LIABILITY INSURANCE 1,193SEMINARS 7,858OFFICE SUPPLIES 465WEBSITE OPERATIONS 200
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	0	Description of other expenses Part I line 16
ReturnHeader/BuildTS	0	2015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd	0	false
ReturnHeader/BusinessOfficerGrp/PersonNm	0	KATHERINE JOHNSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum	0	5032894894
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2014-04-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1	0	OREGON MASTER GARDENER ASSOCIATION PARENT
ReturnHeader/Filer/BusinessNameControlTxt	0	OREG
ReturnHeader/Filer/EIN	0	930893329
ReturnHeader/Filer/USAddress/AddressLine1	0	2397 NW KINGS BLVD PMB 166
ReturnHeader/Filer/USAddress/City	0	CORVALLIS
ReturnHeader/Filer/USAddress/State	0	OR
ReturnHeader/Filer/USAddress/ZIPCode	0	97330
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN	0	261407394
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1	0	Above All Accounting Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1	0	3355 NE Cornell Rd 2
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City	0	Hillsboro
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State	0	OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode	0	97124
ReturnHeader/PreparerPersonGrp/PhoneNum	0	5036486184
ReturnHeader/PreparerPersonGrp/PreparationDt	0	2014-05-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	MARILYN LYONS LTC
ReturnHeader/ReturnTs	0	2014-05-14T19:20:41-07:00
ReturnHeader/ReturnTypeCd	0	990EZ
ReturnHeader/TaxPeriodBeginDt	0	2013-01-01
ReturnHeader/TaxPeriodEndDt	0	2013-12-31
ReturnHeader/TaxYr	0	2013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2013 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing

Assets: $94,445
Liabilities: $0
Net assets: $94,445
Revenue: $11,044
Expenses: $13,544
Net income: -$2,500

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2024Detailed filing. Detailed filing data is available for this year.	$1.72	$0.36	$1.35	$0.47	$0.36	$0.11
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