MONTGOMERY COUNTY MASTER GARDENER ASSOCIATION INC (EIN 760344804) - 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

1992

Legal Domicile

Principal Officer

SCOTT DARNELL

Phone

9365397824

Tax Period

2023-01-01 to 2023-12-31

MONTGOMERY COUNTY MASTER GARDENER ASSOCIATION INC, founded in 1992, is a small nonprofit that reported $162K in total revenue in fiscal year 2023. Revenue surged 38% from the prior year, signaling strong growth momentum. The organization ran a surplus of $56K, a strong 35% operating margin.

Mission

Provide horticulture education to the community through classroom and gardening training.

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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 $20,590

Program Service Revenue $29,882

Investment Income $6,600

Other Revenue $105,174

TOTAL REVENUE $162,246

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $66,572

Other Expenses $106,092

TOTAL EXPENSES $106,092

Year-over-Year Comparison

	2023	2022	Change
Revenue	$162,246	$117,689	+0.4%
Expenses	$106,092	$120,170	-0.1%
Net Income	$56,154	$-2,481	-23.6%

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

374

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JIM RUSSELL	PRESIDENT	12.00	Officer Director	$0	$0	$0
LORI SCHELLENGER	VICE-PRESIDENT	12.00	Officer Director	$0	$0	$0
VELTA WORLEY	SECRETARY	12.00	Officer Director	$0	$0	$0
MARTA ZARICZNYJ	TREASURER	12.00	Officer Director	$0	$0	$0
ANN SULTEMEIER	ASSISTANT TREASURER	12.00	Officer Director	$0	$0	$0
SUSAN WILLIS	MEMBER AT LARGE	12.00	Officer Director	$0	$0	$0
DIANA SARTIN	MEMBER AT LARGE	12.00	Officer Director	$0	$0	$0
SCOTT DARNELL	PAST PRESIDENT	12.00	Officer Director	$0	$0	$0

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	No data	No data	No data	No data
2023	$162,246	$106,092	$396,833	$56,154
2022	$117,689	$120,170	$340,679	$-2,481
2021	$98,050	$70,621	$343,160	$27,429
2020	$73,701	$75,804	$313,229	$-2,103
2019	$105,669	$72,024	$315,332	$33,645

MONTGOMERY COUNTY MASTER GARDENER ASSOCIATION INC