Master Gardener Association, Group Return in Corvallis, Oregon (OR)

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Master Gardener Association, Group Return
Employer Identification Number (EIN)300064561
Name of OrganizationMaster Gardener Association
Secondary NameGroup Return
In Care of NameKatherine T Johnson
Address2397 Nw Kings Blvd Pmb 166, Corvallis, OR 97330-3986
SubsectionCharitable Organization
Ruling Date09/2001
FoundationOrganization that normally receives no more than one third of its support from gross investment income and unrelated business income and at the same time more than one third of its support from contributions, fees, and gross receipts related to exempt purposes
OrganizationAssociation
Exempt Organization StatusUnconditional Exemption
Tax Period12/2013
Assets$100,000 to $499,999
Income$100,000 to $499,999
Filing Requirement990 - Group return
Asset Amount$132,351
Amount of Income$153,923
Form 990 Revenue Amount$153,923
National Taxonomy of Exempt Entities (NTEE)Environmental Quality, Protection and Beautification: Garden Club, Horticultural Program


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Amount of income in 2013: $153,923 (it was $154,260 in 2012)
Master Gardener Association, Group Return: 

 $153,923
Other organizations performing similar types of work: 

 $82,614

Assets in 2013: $132,351 (it was $121,490 in 2012)
This organization: 

 $132,351
Other organizations performing similar types of work: 

 $187,279

Expenses in 2013: $143,062
This organization: 

 $143,062
Other organizations performing similar types of work: 

 $56,586

Income to expenses ratio in 2013: 1.1
This organization: 

 1.1
Other organizations performing similar types of work: 

 1.4

Grants share in income in 2013: 7.3%
Master Gardener Association, Group Return: 

 7.3%
Other organizations performing similar types of work: 

 21.1%

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Support schedule

Checklist
20122013
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?YesYes
Is the organization required to complete Schedule B, Schedule of Contributors?NoNo
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?NoNo
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?NoNo
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?NoNo
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?NoNo
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?NoNo
Did the organization maintain collections of works of art, historical treasures, or other similar assets?NoNo
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?NoNo
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?NoNo
Did the organization report an amount for land, buildings, and equipment?NoNo
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?NoNo
Did the organization report an amount for investments-program related that is 5% or more of its total assets?NoNo
Did the organization report an amount for other assets that is 5% or more of its total assets?NoNo
Did the organization report an amount for other liabilities?NoNo
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?NoNo
Did the organization obtain separate, independent audited financial statements for the tax year?NoNo
Was the organization included in consolidated, independent audited financial statements for the tax year?NoNo
Is the organization a school described in section 170(b)(1)(A)(ii)?NoNo
Did the organization maintain an office, employees, or agents outside of the United States?NoNo
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?NoNo
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?NoNo
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?NoNo
Did the organization report more than $15,000 total of fundraising event gross income and contributions?NoNo
Did the organization report more than $15,000 of gross income from gaming activities?NoNo
Did the organization operate one or more hospital facilities?NoNo
Did the organization attach a copy of its audited financial statements?NoNo
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?NoNo
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?NoNo
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?NoNo
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?NoNo
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?NoNo
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?NoNo
Did the organization engage in an excess benefit transaction with a disqualified person during the year?NoNo
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?NoNo
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?NoNo
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?NoNo
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?NoNo
A family member of a current or former officer, director, trustee, or key employee?NoNo
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?NoNo
Did the organization receive more than $25,000 in non-cash contributions?NoNo
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?NoNo
Did the organization liquidate, terminate, or dissolve and cease operations?NoNo
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?NoNo
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?NoNo
Was the organization related to any tax-exempt or taxable entity?NoNo
Did the organization have a controlled entity within the meaning of section 512(b)(13)?NoNo
Did the organization make any transfers to an exempt non-charitable related organization?NoNo
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?NoNo
Statements Regarding Other IRS Filings and Tax Compliance
201120122013
The number reported in Box 3 of Form 109600
The number of Forms W-2G00
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?NoYes
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return00
Did the organization file all required federal employment tax returns?NoYes
Did the organization have unrelated business gross income of $1,000 or more during the year?NoNoNo
Has it filed a Form 990-T for this year?NoNo
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?NoNo
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?NoNo
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?NoNo
Did the organization file Form 8886-T?NoNo
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?NoNo
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?NoNo
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?NoNo
Did the organization notify the donor of the value of the goods or services provided?NoNo
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?NoNo
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNo
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?NoNo
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?NoNo
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?NoNo
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?NoNo
Did the sponsoring organization make any taxable distributions under section 4966?NoNo
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?NoNo
Initiation fees and capital contributions$0$0$0
Gross receipts for public use of club facilities $0$0$0
Gross income from members or shareholders$0$0$0
Gross income from other sources$0$0$0
Is the organization filing Form 990 in lieu of Form 1041?NoNo
The amount of tax-exempt interest received or accrued during the year$0$0
Is the organization licensed to issue qualified health plans in more than one state?NoNo
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans$0$0
The amount of reserves on hand$0$0
Did the organization receive any payments for indoor tanning services during the tax year?NoNo
Has it filed a Form 720 to report these payments?NoNo
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
20122013
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$0$0
Total reportable compensation from related organizations$0$0
Total estimated amount of other compensation from the organization and related organizations$0$0
Total number of individuals who received more than $100,000 of reportable compensation from the organization00
Total number of independent contractors who received more than $100,000 of compensation from the organization00
Statement of Revenue
201120122013
Total revenue$90,884$154,260$153,923
Contributions, Gifts, Grants and Other Similar Amounts$1,767$6,979$11,268
Program Service Revenue$32,492$146,471$142,072
900099$101,007$98,508
900099$29,741$3,525
900099$4,990$15,331
900099$10,733$11,390
All other program service revenue$0$13,318
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$1,399$435$322
Income from investment of tax-exempt bond proceeds$0$0$0
Royalties$0$0$0
Net rental income$0$0$0
Net gain/loss from sales of assets other than inventory$0$0$0
Net income/loss from fundraising events$55,226$0$0
Net income/loss from gaming activities$0$0$0
Net income/loss from sales of inventory$0$0$0
Miscellaneous Revenue$0$375$261
900099$213$261
All other revenue$0$0
Statement of Functional Expenses
201120122013
Total functional expenses$0$159,231$143,062
Grants and other assistance to domestic organizations and domestic governments$0$0
Grants and other assistance to domestic individuals$0$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0$0
Benefits paid to or for members$0$0
Compensation of current officers, directors, trustees, and key employees$0$0$0
Compensation not included above, to disqualified persons$0$0
Other salaries and wages$0$0$0
Pension plan accruals and contributions$0$0
Other employee benefits$0$0
Payroll taxes$0$0$0
Fees for services (non-employees)
Management$0$0
Legal$0$0
Accounting$0$0
Lobbying$0$0
Professional fundraising services$0$0$0
Investment management fees$0$0
Other$0$0
Advertising and promotion$0$243
Office expenses$1,874$2,989
Information technology$0$0
Royalties$0$0
Occupancy$0$1,470
Travel$0$2,374
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0
Conferences, conventions, and meetings$1,742$0
Interest$0$0
Payments to affiliates$0$0
Depreciation, depletion, and amortization$0$0
Insurance$951$1,179
Other expenses$41,786$42,887
Other expenses$47,160$21,129
Other expenses$48,990$41,735
Other expenses$5,889$15,127
Other expenses$0$13,929
Balance Sheet
201120122013
Total assets$126,457$121,490$132,351
Cash - non-interest-bearing$28,532$50,974
Savings and temporary cash investments$92,958$81,377
Pledges and grants receivable, net$0$0
Accounts receivable, net$0$0
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations$0$0
Notes and loans receivable, net$0$0
Inventories for sale or use$0$0
Prepaid expenses and deferred charges$0$0
Land, buildings, and equipment: cost or other basis$0$0
Investments - publicly traded securities$0$0
Investments - other securities$0$0
Investments - program-related$0$0
Intangible assets$0$0
Other assets$0$0
Total liabilities$0$0$0
Total net assets or fund balances$126,457$121,490$132,351
Unrestricted net assets$0$0
Temporarily restricted net assets$0$0
Permanently restricted net assets$0$0
Capital stock or trust principal, or current funds$0$0
Paid-in or capital surplus, or land, building, or equipment fund$0$0
Retained earnings, endowment, accumulated income, or other funds$0$121,490$132,351
Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v)
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (for 2009 - 2013)
2009 - 2013 Total
Public Support$76,929
Subtotal Support$76,929
Gifts, grants, contributions, and membership fees received$76,929
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) that exceeds 2% of the total support$0
Total Support$84,634
Public Support$76,929
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$7,705
Net income from unrelated business activities, whether or not the business is regularly carried on$0
Other income. Do not include gain or loss from the sale of capital assets$0
Gross receipts from related activities, etc.$645,379
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Worcester County Horticultural SocietyPO BOX 598, Boylston, MA 01505-0598MA1983-06$9,129,908
2Japanese Garden Society Of OregonPO BOX 3847, Portland, OR 97208-3847OR1963-11$5,661,248
3American Rhododendron Society, Portland Chapter10215 Sw Park Way Ste E, Portland, OR 97225-5036OR1993-09$1,474,599
4River Oaks Garden Club2503 Westheimer Rd, Houston, TX 77098-1321TX1962-05$1,078,391
5Urban Harvest Inc2311 Canal St Ste 200, Houston, TX 77003-1566TX1996-07$1,070,481
6Western Reserve Herb Society7860 Callow Rd, Painesville, OH 44077-8866OH1969-01$755,929
7South Alabama Botanical And Horticultural Society, Mobile Botanical Gardens5151 Museum Dr, Mobile, AL 36608-1919AL1971-06$543,161
8American Conifer Society247 Woodview Rd, West Grove, PA 19390PA1983-11$299,983
9Texas Garden Clubs Inc, San Antonio Council Of Nationally Accredited Flower Show Judges362 Fairview Ave, San Antonio, TX 78223-1116TX1993-01$241,776
10Portland Garden Club1400 Sw 5th Ave Ste 770, Portland, OR 97201-5542OR1958-03$230,387
11The Kansas City Rose Society5200 Pennsylvania Ave, Kansas City, MO 64112-2384MO1974-11$194,068
12The Garden Club Of NashvillePO BOX 50608, Nashville, TN 37205-0608TN1983-02$191,586
13The Garden Club Of Allegheny CountyPO BOX 368, Sewickley, PA 15143-0368PA1982-02$186,999
14Texas Garden Clubs, 399 Hondo Garden Club4125 County Road 251, Hondo, TX 78861-6806TX1993-01$184,066
15Sarasota Garden Club Inc1131 Blvd Of The Arts, Sarasota, FL 34236-4809FL1964-11$158,251
16Texas Garden Clubs Inc, Dba Grapeland Garden ClubP O Box 443, Grapeland, TX 75844TX1993-01$156,497
17Master Gardener Association, Group Return2397 Nw Kings Blvd Pmb 166, Corvallis, OR 97330-3986OR2001-09$153,923
18Master Gardener Association, Polk County Master Gardeners Association182 Sw Academy Suite 222, Dallas, OR 97338OR1987-07$55,362
19American Rhododendron SocietyPo Box 7704, Springfield, OR 97475OR1974-07$0
20Classical Chinese Garden Society1941 Se 31st Ave, Portland, OR 97214-5063OR1994-03$0
Number of organizations performing similar types of work
Alabama5
Arkansas1
Arizona2
California21
Colorado4
Connecticut7
District of Columbia1
Florida22
Georgia6
Hawaii3
Iowa2
Idaho1
Illinois10
Indiana4
Kansas1
Kentucky4
Louisiana2
Massachusetts15
Michigan4
Minnesota4
Missouri6
North Carolina4
North Dakota1
New Jersey11
New Mexico3
New York13
Ohio14
Oklahoma2
Oregon7
Pennsylvania15
Rhode Island1
South Carolina3
Tennessee8
Texas15
Utah1
Virginia8
Vermont1
Washington5
Wisconsin4
West Virginia1
Total242
20 biggest affiliated organizations
AffiliationNameAddressStateEstablishedTotal Income
CentralMaster Gardener Association, Polk County Master Gardeners Association182 Sw Academy Suite 222, Dallas, OR 97338OR1987-07$55,362
SubordinateMaster Gardener Association, Group Return2397 Nw Kings Blvd Pmb 166, Corvallis, OR 97330-3986OR2001-09$153,923
SubordinateMaster Gardener Association, Clackamas County200 Warner Milne Rd, Oregon City, OR 97045-4015OR2001-09$0
SubordinateMaster Gardener AssociationOsu Ext Po Box 1165, Roseburg, OR 97470OR2001-09$0
SubordinateMaster Gardener Association, Jackson County569 Hanley Rd, Central Point, OR 97502-1251OR2001-09$0
SubordinateMaster Gardener Association996 Jefferson Street, Eugene, OR 97402OR2001-09$0
SubordinateMaster Gardener Association4077 Sw Research Way, Corvallis, OR 97333OR2001-09$0
SubordinateMaster Gardener Association2990 Experiment Station Drive, Hood River, OR 97031OR2001-09$0
SubordinateMaster Gardener Association3893 Sw Airport Way, Redmond, OR 97756OR2001-09$0
SubordinateMaster Gardener Association2001 Marine Drive Room 210, Astoria, OR 97103OR2001-09$0
SubordinateMaster Gardener Association505 N Columbia River Hwy, St Helens, OR 97051OR2001-09$0
SubordinateMaster Gardener AssociationOhlsen Baxter Building 631 Alder St, Myrtle Point, OR 97458OR2001-09$0
SubordinateMaster Gardener AssociationOsu Ext Po Box 488, Gold Beach, OR 97444OR2001-09$0
SubordinateMaster Gardener Association215 Ringuette Street, Grants Pass, OR 97527OR2001-09$0
SubordinateMaster Gardener Association6923 Washburn Way, Klamath Falls, OR 97603OR2001-09$0
SubordinateMaster Gardener Association29 Se 2nd Street, Newport, OR 97365OR2001-09$0
SubordinateMaster Gardener Association33630 Mcfarland Rd, Tangent, OR 97389OR2001-09$0
SubordinateMaster Gardener Association200 Warner-Milne Road, Oregon City, OR 97202OR2001-09$0
SubordinateMaster Gardener Association289 E Ellendale Suite 301, Dallas, OR 97338OR2001-09$0
SubordinateMaster Gardener Association2204 Fourth Street, Tillamook, OR 97135OR2001-09$0
Number of affiliated organizations
Oregon25
Total25

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