CLEVELAND BOTANICAL GARDEN (EIN 340239538) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1937

Legal Domicile

Principal Officer

EDWARD MOYDELL

Phone

2167211600

Tax Period

2023-10-01 to 2024-09-30

CLEVELAND BOTANICAL GARDEN, founded in 1937, is a community nonprofit in the Environment sector that reported $6.3M in total revenue in fiscal year 2023. Expenses of $8.2M exceeded revenue, resulting in a 32% operating deficit.

Mission

THE CLEVELAND BOTANICAL GARDEN CONNECTS PEOPLE WITH THE WONDER, BEAUTY, AND VALUE OF TREES AND PLANTS, TO INSPIRE ACTION FOR HEALTHY COMMUNITIES.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $2,082,742

Program Service Revenue $2,943,992

Investment Income $833,566

Other Revenue $404,488

TOTAL REVENUE $6,264,788

Expense Breakdown

Grants Paid $0

Salaries & Benefits $3,439,885

Fundraising Expenses $800,071

Program Expenses $5,808,476

Other Expenses $4,803,193

TOTAL EXPENSES $8,243,078

Year-over-Year Comparison

	2023	2022	Change
Revenue	$6,264,788	$5,921,593	+0.1%
Expenses	$8,243,078	$7,803,488	+0.1%
Net Income	$-1,978,290	$-1,881,895	+0.1%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✓ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

518

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✓ Engaged in Lobbying

✗ Operated Donor Advised Fund

✓ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$611,995

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
CONSTANCE NORWEB ABBEY	DIRECTOR	2.00	Director	$0	$0	$0
ROBIN SCHACHAT	DIRECTOR	2.00	Director	$0	$0	$0
THOMAS D ANDERSON	CHAIR	2.00	Officer Director	$0	$0	$0
EDWARD MOYDELL	PRESIDENT&CEO	30.00	Officer	$0	$3,917	$229,632
KATHLEEN HEFLIN	CFO & TREASURER	30.00	Officer	$0	$21,079	$277,614
MARGARET BUTZOW	SECRETARY	20.00	Officer	$88,901	$10,733	$99,634
KEVIN SCHRECENGOST	INTERIM TREASURER & VP OF FIN.	30.00	Officer	$0	$0	$5,115
JOEL ALPERN	EXECUTIVE VICE PRESIDENT	20.00	Highest	$210,196	$29,266	$239,462
DEBORAH MILLER	VP, DEVELOPMENT	20.00	Highest	$153,581	$14,970	$168,551

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$6,264,788	$8,243,078	$29,187,110	$-1,978,290
2023	$5,921,593	$7,803,488	$29,020,888	$-1,881,895
2022	$5,925,913	$7,681,218	$29,954,178	$-1,755,305
2021	$5,647,210	$6,945,572	$35,890,779	$-1,298,362
2020	$3,162,759	$6,492,395	$35,242,665	$-3,329,636
2019	$4,740,493	$7,395,185	$37,180,547	$-2,654,692
2018	$3,768,055	$6,781,780	$39,282,335	$-3,013,725

CLEVELAND BOTANICAL GARDEN